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Mission, Vision, & Standards

Provide leadership and services to local school boards for the benefit of students and for the advocacy of public education.

Trustee leadership for excellence in Idaho public education.

The Standards of the Idaho School Boards Association

Competing Business Personal Property Tax Bills

There are now two pieces of legislation printed on the issue of the repeal of the Business Personal Property Tax. One, RS22194, is from the Idaho Association of Commerce of Industry (IACI). They are attempting a phased out full repeal of this tax with what they describe as “full” replacement dollars. IACI seems to have a different idea about what full replacement means than that of ISBA. For IACI, full replacement means holding school districts harmless for the term of their current supplemental levy (1-2 years). After that, school districts would be on their own.

Report on "Devastating" Personal Property Tax Exemption

The non-partisan tax and budget analysis organization, the Idaho Center for Fiscal Policy has just released a report detailing the anticipated impacts of exempting personal property from property taxes. Titled "Personal Property Tax Exemption Proposal Devastating To Idaho Public Schools" is available at this link, and more information about the Idaho Center to Fiscal Policy is available on their website.

ISBA Response to the Governor’s Business Personal Property Tax Proposal

Here is a link to the joint response from the Idaho Association of Counties, Association of Idaho Cities, and the Idaho School Boards Association to the Governor’s latest Business Personal Property Tax Proposal.