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Bill expands school facility fund, aims to reduce property tax burden for school maintenance and construction
Idaho—FEBRUARY 16, 2026

BOISE, Idaho — Idaho school districts would gain new options for spending state facility MORE
A new beginning: Chief Tahgee students return to a school built just for them
Idaho—JANUARY 09, 2026
FORT HALL — When students at Chief Tahgee Elementary Academy returned from winter break this week, they MORE
New state funding could bring a new elementary school to Middleton
Idaho—NOVEMBER 05, 2025

MIDDLETON, Idaho — After yet another failed attempt to pass a school levy, Middleton School MORE
Disabled Idaho Students Lack Access to Playgrounds and Lunchrooms.
Idaho—OCTOBER 15, 2025
At an elementary school in southwest Boise, Idaho, in the fall of 2020, children in pre-K went to their MORE
Middleton improves career-technical education offerings with new facility
Idaho—OCTOBER 12, 2025

The Middleton School District celebrated the completion of a new facility — Middleton Career MORE
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State Profile: Idaho

View the 2025 State of our School’s Idaho profile.

[1] U.S. Department of Education, National Center for Education Statistics, Common Core of Data (CCD), "Local Education Agency (School District) Universe Survey", FY2022; "State Nonfiscal Public Elementary/Secondary Education Survey", Fiscal Year 2022. State gross square feet of building space, provided by National Council on School Facilities state officials, or estimated by the 21st Century School Fund based on estimates of gross square feet by student, multiplied by 2021-2022 enrollments. Data includes charter students, schools, and districts. Data includes charter students, schools, and districts.


To view facilities expenditures for all U.S. states and local education agencies, see the Data Dashboard from the National Center on School Infrastructure. 

 

Summary of Idaho State PK-12 Educational Facility Roles and Responsibilities 2025

Governance Public education in Idaho is established under Article IX, § 1 of the Idaho Constitution, which directs the Legislature to provide and maintain a general, uniform, and thorough system of public, free common schools. The Legislature defines school district powers over facilities through statutes such as Idaho Code § 33-512 and establishes programs for maintenance and construction assistance under §§ 33-905, 33-906, 33-909, and 33-911. The State Board of Education, created under § 33-101, adopts administrative rules for facility reporting and safety, including uniform reporting of unsafe conditions under § 33-1613. The elected Superintendent of Public Instruction (§§ 33-125–128) executes education laws and administers related programs through the State Department of Education. Building standards are adopted by the Idaho Building Code Board within the Division of Occupational and Professional Licenses under the Idaho Building Code Act (§§ 39-4101–4116).

Management Facility management responsibilities are primarily local. District boards oversee daily operations, maintenance, and construction under § 33-512. At the state level, the Idaho State Department of Education administers fiscal and reporting requirements related to maintenance and funding, while the Division of Building Safety manages statewide code adoption and provides interpretation through the Idaho Building Code Board. The Office of School Safety and Security, operating within the division, conducts safety assessments and training for districts. The Division of Public Works (§§ 67-5710–5711C) manages capital projects for state agencies but has no authority over district properties. The Department of Environmental Quality (Title 39) regulates environmental compliance, including water quality and hazardous waste management in school facilities.

Data Idaho collects education data under statutes governing budgeting, attendance, and financial reporting. Districts report enrollment and attendance under § 33-1002 and administrative rules in IDAPA 08.02.01, while budget and expenditure data are submitted pursuant to §§ 33-701, 33-802, and 67-450B. The State Department of Education compiles and publishes these data, and the State Controller’s Transparent Idaho portal provides public access to district-level revenue and expenditure information. Idaho does not collect statewide data on facility inventory, design, utilization, or condition; such information is maintained locally by individual school districts.

Planning State law requires both annual and long-term maintenance planning. Under § 33-1019, each district must allocate at least two percent of the replacement value of its school buildings annually for maintenance and report expenditures to the State Department of Education. Section 39-8006A directs districts to prepare ten-year maintenance plans based on a best-practices guide developed by the Division of Occupational and Professional Licenses. Idaho does not require statewide capital improvement or educational facilities master plans. Capital and educational planning are conducted locally, and documentation of facility need is required only when districts apply for assistance through the School District Building Account (§ 33-905) or the Public School Facilities Cooperative Funding Program (§ 33-909).

Funding School facilities funding in Idaho combines state and local sources. Districts finance routine operations and maintenance through general-fund budgets and local property-tax levies authorized in §§ 33-701 and 33-802. The School Building Maintenance Allocation (§ 33-1019) requires annual district set-asides, and the School District Building Account (§ 33-905), funded by lottery proceeds, provides supplemental distributions based on average daily attendance. Major construction and renovation are financed locally through voter-approved bonds and plant facilities reserve fund levies (§§ 33-804, 33-1103). State assistance programs include the Bond Levy Equalization Support Program, the Public School Facilities Cooperative Funding Program, and the School District Facilities Fund (§ 33-911), which receives a dedicated share of sales-tax and tax-relief revenues under § 63-3638.

Accountability Accountability for Idaho’s school facilities derives from statutory maintenance, safety, and building-code requirements. District boards are responsible for safe and sanitary facilities (§ 33-512) and compliance with maintenance and reporting mandates (§ 33-1019). The State Board of Education adopts rules for uniform reporting of unsafe or unhealthy conditions (§ 33-1613), and the Office of School Safety and Security performs periodic assessments (§§ 33-5901–5909). All public buildings, including schools, must meet the construction and safety provisions of the Idaho Building Code Act (§§ 39-4101–4116). Environmental health oversight—including sanitation, air quality, and water quality—is carried out by the Department of Environmental Quality and local public health districts under Title 39. Together, these statutes form the system through which Idaho monitors and enforces standards for the condition and safety of its public school facilities.

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Policies
-- (6) Governance related policies found [Click Here To View]
-- (3) Facilities Management related policies found [Click Here To View]
-- (2) Data Management related policies found [Click Here To View]
-- (4) Planning related policies found [Click Here To View]
-- (5) Facilities Funding related policies found [Click Here To View]
-- (6) Facilities Accountability related policies found [Click Here To View]