Local communities can approve property taxes to support the needs of their local schools.

Most school property taxes in Idaho require voter approval.

In Idaho, property taxes are applied to the taxable value of the property as determined by the county assessor. 

The taxes are paid by the property owner to the county treasurer. 

Our Kuna school property taxes include a bond levy approved by voters, a supplemental levy approved by voters, and a small tort levy set in Idaho law.

The chart below illustrates the different voter approved levies -- property taxes -- available to communities and how the money may be used by the school district to support students. The levies must follow requirements in Idaho law for voter approval and use and length of term.