SF 2201 – Supplemental State Aid (SSA): These are the details SSA for this year. It includes: 

• 2% increase in overall new money. 

• Budget guarantee covered by state aid for 199 districts that will be eligible at this SSA level. It amounts to $42.9 million. 

• Transportation equity; the payment to a district will be capped at $1 million. 

• Education support personnel salary supplement: $7 million 

• Establishes a second count date of Jan. 15. Districts will average their two enrollment counts to establish their basic enrollment. 

• State aid payments will be sent out quarterly, beginning in July.  

IASB is registered undecided on the bill. We appreciate that this is higher than the Senate’s original proposal, but the overall funding is not enough to keep up with the increasing costs districts are facing, from utilities to meeting increased minimum teacher salaries. The bill passed the House by a vote of 58-35 and passed the Senate by a vote of 27-20. It was signed into law by Governor Reynolds on February 26, 2026.

Property Taxes

SF 2472 – Property Tax Reform: The legislature agreed on a large property tax reform bill, with several sections impacting school districts: 

• Foundation levy will be lowered to $5.10 in FY 2028 and to $4.90 in FY 2029 and all years after that. 

• Secure an Advanced Vision for Education (SAVE) extended through 2070. 

• Increases the transfer of SAVE funds to the Property Tax Equity and Relief Fund (PTER) to 25% by 2031 to be used to buy down the additional levy rate. 

• Unspent authorized budget (UAB) cannot exceed 35%, unless authorized by the SBRC. 

• Districts must adopt a policy to establish a targeted and maximum UAB and must review the policy annually. 

• For future TIF districts, schools can collect the foundation levy on all taxable valuation within the TIF district, unless the board votes to voluntarily send a portion of the foundation levy collected on the TIF district to the city or county who entered into the TIF agreement. 

IASB is registered undecided on the bill. It passed the Senate by a vote of 41-1 and passed the House by a vote of 62-22. Governor Reynolds signed the bill into law on May 18, 2026.

IASB is registered undecided on the bill. It passed the Senate by a vote of 45-0 and passed the House by a vote of 59-26. Governor Reynolds signed the bill into law on June 2, 2026.

Standing Appropriations

These are appropriations that happen each year and are not specified in budget bills.

Charter Schools —Standing

• An estimated increase of $6.8 million to the standing appropriation for charter enrollment. This increase is calculated by the DE using anticipated enrollment figures provided by existing and new charter schools. This standing appropriation specifies that the DE must pay the charter school:
  •  A sum equal to the regular program state cost per pupil for the budget year.
  • The teacher leadership supplements state cost per pupil.
  • The professional development supplement state cost per pupil.
  • The early intervention supplement state cost per pupil.
  • Starting in FY 2027, the teacher salary supplement state cost per pupil for the budget year, plus any money that would be due to the student’s school district of residence as a result of non-English-speaking weighting for the budget year, multiplied by the State cost per pupil for the budget year, when a student enrolls in a charter school.

Educational Savings Accounts (ESA) — Standing

An estimated increase of $21.8 million for ESAs for FY 2027. Note this is an estimate, and is subject to change. Actual ESA enrollment for FY 2027 will not be known until after January 2028. Starting in FY 2027, there will be a second ESA application window for students approved for an ESA who are attending an accredited nonpublic school for the second semester only. This may increase the standing appropriation for ESAs. Second semester ESA amounts are half the state cost per pupil.