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CITYBUDGETINGMANUAL
ASSOCIATION OF IDAHO CITIES
3100 S VISTA AVE #201
BOISE, IDAHO 83705
(208-***-**94
IDAHOCITIES.ORG
F Y 2 0 2 7
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City Budgeting Manual for FY 2027
Association of Idaho Cities
3100 S. Vista Ave. Ste. 201
Boise, ID 83705
Tel. (208-***-**94 or (800-***-**94
Fax (208-***-**77
www.idahocities.org
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Preface
The City Budgeting Manual for FY 2027 is a comprehensive resource manual providing
information and analysis to assist city officials in planning and adopting the Fiscal Year 2027
budget.
For new city officials the chapter on “The Basics of City Budgeting” is a useful primer on the
various aspects of the budget cycle.
The following chapter, “The City Budgeting Process: Understanding the Law,” identifies and
explains the provisions of Idaho law that govern city budgeting.
City revenue sources are discussed in detail in the chapter “Understanding Revenue
Sources,” which also provides hyperlinks to the relevant sections of Idaho Code.
The manual concludes with an extensive glossary of budgeting and finance terms, and the
appendices include revenue reports with projections.
For assistance with any budgeting or municipal finance questions, do not hesitate to contact
the AIC office (contact information is on the cover page).
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Table of Contents
Introduction ........................................................................................................................1
The Basics of City Budgeting ............................................................................................2
Roles and Responsibilities .............................................................................................................. 3
The Executive / Administrative Role .................................................................................. 3
The Legislative / Policymaking Role .................................................................................. 3
Budget Classification Structure ..................................................................................................... 4
Funds................................................................................................................................... 4
Organizational Units ........................................................................................................... 6
Objects of Expenditure ....................................................................................................... 6
Source of Revenue .............................................................................................................. 7
Activity ............................................................................................................................... 8
Project ................................................................................................................................. 8
Coding the Budget Classification Structure ........................................................................ 8
Beginning the Budget Preparation Cycle ...................................................................................... 9
Preparing the Budget Calendar ........................................................................................... 9
Policy Guidelines for the Budget ........................................................................................ 9
Developing Budget Requests ........................................................................................................ 10
Prioritizing and Planning City Services ............................................................................ 10
Department Budget Requests ............................................................................................ 12
Department Revenue Worksheet ...................................................................................... 13
Preparing and Adopting the Budget ............................................................................................ 13
Review of Requests by the Budget Officer ....................................................................... 13
Developing the Base Budget ............................................................................................. 13
Preparing Revenue Estimates............................................................................................ 14
Initial Review by Mayor and Council ............................................................................... 16
Developing the Budget Document .................................................................................... 16
Budget Hearing and Adoption .......................................................................................... 17
Budgeting Best Practices .............................................................................................................. 18
Build Reserve Funds to Cope with Unforeseen Situations ............................................... 18
Prudent Use of Nonrecurring Revenue ............................................................................. 19
Err on the Low Side with Revenues & the High Side with Expenses ............................... 20
Maintain a Long-Term Financial Perspective ................................................................... 20
The City Budgeting Process: Understanding the Law .................................................21
Fiscal Year ....................................................................................................................... 21
Notice to County Clerk of Budget Hearing ....................................................................... 21
Annual Budget, Public Notice and Budget Hearing ......................................................... 21
Certification of Property Tax Levy ................................................................................... 22
Annual Appropriations Bill ............................................................................................... 23
Accumulation of Fund Balances ....................................................................................... 24
Expenditures Not to Exceed Appropriations ..................................................................... 25
Miscellaneous Statutory Provisions Relating to Municipal Finance ................................. 25
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Understanding Revenue Sources ....................................................................................26
Introduction ................................................................................................................................... 26
New Laws on Budgeting & City Revenues From the 2026 Legislative Session........................ 26
Property Taxes .............................................................................................................................. 27
Brief History of Property Taxes in Idaho .......................................................................... 27
Authority to Levy Property Taxes .................................................................................... 28
Increased Levies for Low Property Tax Cities.................................................................. 29
Temporary Override Levies .............................................................................................. 29
Permanent Override Levies ............................................................................................... 29
Forgone Property Tax Levies ............................................................................................ 29
Exempt Levies .................................................................................................................. 31
Levy Limits ....................................................................................................................... 31
Tax Money Due Monthly from County ............................................................................ 31
City Property Tax Rebate Program ................................................................................... 31
Certification of Valuation Dates ....................................................................................... 32
Fees ................................................................................................................................................. 33
User Fees as a Source of City Revenue ............................................................................ 32
Public Notice and Hearing on New / Increased Fees ........................................................ 32
Franchise Fees ............................................................................................................................... 34
Understanding Franchises & Franchise Fees .................................................................... 34
State Sales Tax Revenue Sharing ................................................................................................. 36
History of Revenue Sharing .............................................................................................. 36
Transportation Funding ............................................................................................................... 40
History of the Highway Distribution Account .................................................................. 40
Annual Road and Street Finance Report ........................................................................... 45
State Liquor Account .................................................................................................................... 47
Distribution of the State Liquor Account .......................................................................... 47
Glossary of Budgeting and Finance Terms ...................................................................51
Appendices.
Appendix A: Model Chart of Accounts ..................................................................................... 64
Appendix B: City Budget Calendar for FY 2027 ..................................................................... 69
Appendix B-1: Idaho State Tax Commission 2026 Calendar Year Taxing Dist. Calendar .... 70
Appendix C: Example Budget Calendar City of Twin Falls ................................................... 71
Appendix D: Sample Notices of Budget Hearing ..................................................................... 72
Appendix E: Model and Sample Appropriation Ordinances ................................................. 74
Appendix F: L-2 Form Information ......................................................................................... 78
Appendix G: Model and Sample Appropriations Ordinance Amendments and
Notices of Public Hearing .................................................................................... 79
Appendix H: Model Resolution to Reserve Forgone ................................................................ 82
Model Resolution to Levy Forgone City of Rathdrum ..................................... 83
Appendix I: 2025 Urban Renewal Increment Value by City ................................................. 85
Appendix J: Property Tax Levy Rates .................................................................................... 86
Appendix K: Property Tax Levy Limits ................................................................................. 100
Appendix L: Sample Notices of Public Hearing on New & Increased Fees ......................... 101
Appendix M: Idaho Highway Dist. Acct. Sources & Distribution ......................................... 104
Appendix N: Annual Road & Street Financial Report .......................................................... 106
Appendix O: Personnel Related Costs..................................................................................... 109
Appendix P: Sales Tax Revenue Sharing ............................................................................... 111
Appendix Q: Highway Distribution Account Allocations...................................................... 131
Appendix R: State Liquor Account Distributions .................................................................. 143
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Introduction
Budgeting is a process where scarce financial resources are allocated among the city's
various programs and departments. In the abstract budgeting seems like a rational,
straightforward process. In reality, however, it is much more complicated.
✓ Scarce revenue means worthy programs compete for funding.
✓ Estimating costs for fuel, health insurance, and other expenses more than a year in the
future is difficult.
✓ Unforeseen events such as a severe winter, floods, or a water main break may require
the city to adjust the budget during the fiscal year to increase spending.
✓ Revenues depend on the pace of economic growth, development activity, population
growth or decline, and changes to state laws.
✓ The budget must have both a short- and long-term perspective. The operating budget
tends to focus on short term issues, such as cost-of-living increases for employees,
inflationary adjustments, etc. The capital budget, which outlines the city's investments
in utility infrastructure, streets, parks and libraries, represents the long-term
perspective.
The key elements of budget reform included:
✓ Preparation of the budget by the chief executive;
✓ A comprehensive listing of estimated expenditures coordinated with anticipated
revenues for the upcoming fiscal year; and
✓ A budget document setting forth estimated revenues and expenditures with clearly
stated objectives to enhance public accountability.
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The Basics of City Budgeting
Governmental budgeting originated as a means to increase control and accountability over
spending taxpayer dollars. Now the budget serves to educate citizens about city services and
responsibilities, coordinate effective management by establishing levels of performance for
city services, and bring long-term community planning to fruition. Several important
considerations must be weighed when evaluating your city’s budget.
✓ The budget must balance a number of competing concerns: the challenge of
budgeting is to allocate resources among a number of contending interests and
constituency demands. Some activities are mandated by federal or state law and there
is relatively little flexibility to make cuts in these areas.
✓ The budget is an important policy statement to citizens: line-items are important,
but they must be explained in commentary that relates spending to the levels of city
services, explains the need for capital investment, reviews the historical and projected
growth in revenues and expenditures, summarizes the legal constraints on city
revenues and debt, etc.
✓ The budget must provide for continuous delivery of city services: it is essential
that the city has sufficient reserves for contingencies so that reductions in revenue do
not jeopardize the delivery of important services.
✓ The budget should relate to the comprehensive plan: the operating and capital
budgets must relate to the city’s comprehensive plan and other community planning
documents. The community’s priorities for future growth and expansion need to be
reflected in spending.
✓ The budget is a management tool: keep in mind that the budget is an effective
management tool if performance is measured through specific quantitative goals and
objectives. Some cities tie budgeting to performance measures (“performance
budgeting”) and budget based upon desired levels of service, such as miles of street
paved, acres of parks mowed, number of building inspections performed, etc.
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Roles and Responsibilities
There are two broad categories of responsibilities in the budgeting process: executive /
administrative and legislative / policymaking. Each has an important role to play in
developing, adopting, and implementing the budget.
The Executive / Administrative Role
Idaho Code 50-1002 provides that the city council is responsible for preparing the budget—
however, the mayor and budget officer (the city clerk-treasurer, city administrator, city
manager, finance officer or budget director) typically take the lead in drafting the budget.
The most important tasks performed by the budget officer are collecting department budget
requests and developing a draft budget for the council to consider. The budget officer also
carries out a number of other responsibilities, including: developing the budget calendar,
designing budget worksheets and forms, providing instructions to department heads about
completing the budget documents, reviewing department requests for accuracy and
completeness, preparing revenue estimates, assisting the mayor and council in reviewing the
budget, and coordinating budgeting activities and meetings.
The Legislative / Policymaking Role
The council should be most concerned with translating policy into reality through the budget
process. It is easy for councilors to become engrossed in evaluating the minutiae of
budgetary line-items. Budgeting micromanagement wastes valuable time and distracts
attention from the most important questions that must be answered in the budgeting process,
specifically:
✓ What new services should the city provide and how should these services be funded?
✓ Should any services currently provided be cut, eliminated or privatized?
✓ What levels of service should the city provide?
✓ What spending or capital investment is necessary to support future growth and
development?
✓ What are the policy priorities that the council wishes to fulfill with the budget?
The council also has a valuable role to play in the strategic planning process. Before the
budget is developed, councilors can engage citizens in strategic planning to determine their
priorities for city programs and services. The results of strategic planning should guide the
policy decisions that are implemented through the budget.
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Budget Classification Structure
The budget classification structure constitutes the framework for organizing and developing
the budget, and also serves as the structure for classifying revenues and spending. A model
classification structure is shown below:
Budget Classification Structure
Fund
Organizational Unit
Object of Expenditure
Source of Revenue
Activity
Project
Funds
Funds are an accounting concept used to separate the financial activity of a city for legal
and/or managerial purposes. Fund accounting reflects the fact that cities provide many
different services, such as police, fire, water, sewer, streets, planning, and recreation.
Different types of resources are used to pay for these services, including involuntary
resources (e.g. property taxes) and voluntary resources (e.g. user fees).
Cities must comply with certain restrictions on how revenues are spent.
➢ Some restrictions are imposed as a condition of receiving grants from the state or
federal government.
➢ Other conditions are associated with particular revenue sources, such as state
Highway Distribution Account revenues, which are legally required to be spent on
maintenance of roads and bridges.
➢ The city council may choose to dedicate revenues to a specific purpose, such as a
fund for purchasing park land.
Different accounting and reporting mechanisms are needed for different funds. The three
main categories of funds are governmental, proprietary, and fiduciary—each category
includes several different types of funds.
1. Governmental Funds:
➢ General Fund: General, unrestricted revenues of the city or revenues that are not
restricted to any specific purpose, including property taxes, state sales tax revenue
sharing and state liquor account revenues. The general fund typically includes city
administration, police, fire, planning and building departments, etc.
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➢ Special Revenue Funds: Used to account for revenue legally earmarked for a
specific purpose, such as a city street fund.
➢ Debt Service Funds: These funds account for revenue used for paying principal,
interest, and related costs of long-term debt.
➢ Capital Projects Funds: Used to accumulate revenue for purchasing or building
major capital facilities, other than those accounted for in proprietary or trust funds.
➢ Permanent Funds: Used to report endowment-type activities, where the resources
are legally restricted so that only the earnings from the endowment (not the principal)
may be used to support city programs.
2. Proprietary Funds:
➢ Enterprise Funds: Self-supporting funds used for utility services supported by user
fees, such as water and sewer service, and solid waste collection.
➢ Internal Service Funds: Revenues derived from transfers from one department of
the city to another to account for services provided, including printing, utility billing,
vehicle maintenance, and computer maintenance and assistance.
3. Fiduciary Funds:
➢ Investment Trust Funds: Used in situations where cities hold investments on behalf
of other entities.
➢ Private-Purpose Trust Funds: Used to report any trust arrangement not properly
reported in a pension trust fund or investment trust fund where the principal and
income may be used to benefit individuals, private organizations, and other
governments.
➢ Pension Trust Funds: Funds established to receive and invest payments held in trust
by government for its employees and to distribute benefits to eligible retirees.
➢ Agency Funds: Funds used to collect and temporarily hold money for a third party,
often another unit of government.
5
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Organizational Units
Each major department of the city should be classified as an organizational unit (police, fire,
public works, administration, etc.). Larger cities may find it necessary to subdivide
departments into smaller organizational units to make the budgeting process more
manageable. Generally, organizational units should be subdivided if significant managerial
responsibility is delegated from a department head to subordinate officials, in which case the
subordinate official is responsible for the budget and performance of their division within the
department.
Objects of Expenditure
Within each organizational unit there are a number of objects of expenditure, which are
classifications for the line-items in the budget. For example, the object of expenditure for
personal services might be divided into the following line-items: salaries, overtime, medical
insurance, and life insurance. At the very least, objects of expenditure for each organizational
unit should include: salaries and wages, fringe benefits, professional services, travel and
transportation, utilities, office supplies, industrial supplies, buildings and improvements, and
furnishings and equipment. Larger cities may find it necessary to have a more detailed two-
level structure of objects of expenditure, as shown in the chart below.
Objects of Expenditure Structure
Personal Services: Internal Services:
Permanent Telephone
Temporary Postage, Rental, Permits
Overtime / Holiday Pay Utilities
FICA Vehicles
Group Insurance Fuel
Retirement System—PERSI Supplies
Insurance and Bonds
Operations & Maintenance: Capital Outlay:
Employee Training, Travel Building Construction
Postage, Rental, Permits Land Acquisition
Building & Equipment Equipment
Maintenance Supplies
Furniture
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Source of Revenue
This budget classification serves to categorize the revenues received by a particular fund. A
simple source of revenue structure would include revenue estimates for property taxes, fees,
licenses and permits, state sales tax revenue sharing, state liquor account, state highway
distribution account, fines, refunds and reimbursements, interest income and miscellaneous.
Larger cities may find it useful to provide greater detail on the sources of revenue, as shown
in the table below.
Detailed Source of Revenue
Taxes:
Property Taxes
Interest on Delinquencies
Refunds & Reimbursements
Licenses & Permits:
Business Licenses
Alcohol Licenses
Animal Licenses
Charges for Services:
Building Department Fees
Planning Department Fees
Fire Service Fees
Police Service Fees
Other Service Fees
Interfund Revenues
Franchise Fees:
Electrical Franchise Fees
Cable Franchise Fees
Utility Fees:
Water Fees
Sewer Fees
Sanitation Fees
Intergovernmental:
State Sales Tax Revenue Sharing
State Liquor Account
State Highway Distribution Acct.
Federal & State Grants
Fines:
Parking Tickets
False Alarms
Magistrate Court
Interest on Investments
Miscellaneous:
Donations
Other Miscellaneous
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Activity
The budget classification structure should allow policymakers to identify the amounts
budgeted for specific local activities or services. The simplest way to do this is to identify
all the activities performed by each department and apportion the necessary amount of
funds to perform each activity.
This breakdown of department activities helps policymakers to implement their policy
priorities through the budgeting process. For instance, policymakers examining the street
department budget may decide to increase expenditures for snow removal and decrease
the amount for street sweeping, because of citizen input.
Project
This is a special budget classification for capital outlays and sometimes required for
federal grant activities.
Coding the Budget Classification Structure
Once the classification structure has been established, it is necessary to assign codes to
each component to allow efficient classification of information and summarization of
financial data. A detailed chart of accounts is provided in Appendix A.
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Beginning the Budget Preparation Cycle
Preparing the Budget Calendar
The first step in the annual budget cycle is the budget officer preparing the budget
calendar, consulting with the mayor and council. A calendar of state law deadlines is
included in Appendix B. The budget calendar should indicate the periods and deadlines
for:
1. Developing revenue estimates and economic assumptions.
2. Distributing worksheets, instructions, and guidelines to department heads.
3. Departments preparing and submitting budget requests.
4. Meetings with department heads on budget requests.
5. Notice to the county clerk of the date, time, and location of the budget hearing.
6. Receiving the new construction roll from the county assessor.
7. Compiling the draft budget.
8. Mayor and council reviewing the budget.
9. Council adopting the tentative budget.
10. Publishing the notice of public hearing on the budget.
11. Notice of the taxable value of property in the city.
12. Budget hearing.
13. Certifying the city’s tax levy to the county commissioners.
14. Passing and publishing the appropriations ordinance.
15. Starting the new fiscal year.
Many budget officers like to prepare their own budget calendar to help keep track of the
many tasks required; a calendar is provided in Appendix C, developed by the City of
Twin Falls.
Policy Guidelines for the Budget
At the outset, it is useful for the budget officer to gather information about the fiscal
policies that will guide preparing the budget. A certain amount of information is
necessary for the mayor and council to determine what fiscal policies are appropriate,
specifically:
➢ Current revenue and spending trends and estimates for the upcoming fiscal year;
➢ A discussion of economic conditions and inflationary trends;
➢ Information on new revenue sources and new restrictions on existing revenue
sources; and
➢ A listing of the major budgetary items for the upcoming fiscal year.
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Once the mayor and council have a general idea about the fiscal situation of the city, they
may then determine the policies to guide the budget process, including:
➢ An across-the-board increase for inflation,
➢ Cost-of-living (COLA) increases for city employees,
➢ An indication of services that should be strengthened or cut, and
➢ A statement concerning property tax and fee revenues.
After the fiscal policies have been set, the budget officer should prepare detailed
instructions to department heads to use in drafting budget requests. The instructions may
include:
▪ A statement from the mayor concerning the city’s fiscal condition for the
upcoming fiscal year, an outline of the policies to be followed in drafting
department budget requests, and encouraging department heads to examine the
merits of existing programs and justify requests for new or expanded programs;
▪ A budget calendar indicating deadlines for completing tasks and the individuals
responsible for each task;
▪ General guidelines concerning across-the-board budgetary increases, such as
percentage increases for inflation or cost-of-living increases for employees; and
▪ Copies of all budget request forms with instructions, including worksheets for
personal services, operating expenditures and capital projects; worksheets for
proposed expenditures and revenue sources; and forms summarizing expenditure
categories into department and program totals.
Developing Budget Requests
Prioritizing and Planning City Services
Local officials are often tempted to see budgeting as an annual exercise in making
incremental adjustments to line-items. City officials are recommended to view budgeting
as an opportunity to set priorities and policy concerning the finance and delivery of city
services. This requires department heads and policymakers to make certain decisions,
including:
✓ What levels of service are needed?
✓ What minimum and maximum levels of service can be provided?
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✓ What resources are necessary to deliver these levels of service?
✓ How can the city improve service delivery?
✓ Can any services be provided more efficiently and effectively by the private
sector?
There are some important criteria to be followed in using the budget process as a
planning opportunity.
▪ Department officials should be involved in the budget process—they are most
familiar with the needs of their service areas. The city budget official should
include department heads in preparing the draft budget, as department heads are
best qualified to answer questions about necessary levels of funding, options for
levels of service, and how to minimize the impact of budget cuts on service
delivery.
▪ City officials need to understand citizen desires for service provision and delivery.
Frequently, city officials talk with residents at the coffee shop or café, but they
may not be getting a complete understanding of public opinion. More objective
and useful information may be obtained through citizen surveys. Budgeting
decisions should be based on valid information and citizen surveys are the most
effective way to gather information on citizen preferences.
▪ It is important that the budget has breakdowns of spending by activity, service or
function, so that policymakers understand how to allocate resources among
various programs to implement their service priorities.
▪ Budget requests completed by department heads must provide basic information
on each activity, service or function: what it is, what levels of service have been
provided in the past, what levels of service may be provided in the upcoming
fiscal year, and how services will be affected if funding is increased, cut or
eliminated.
▪ Performance should be monitored in relation to the service levels requested in the
budget. This requires the adoption of meaningful performance measures, which
can be difficult for cities to achieve. Performance measurement provides
department heads and elected officials with a more concrete understanding of
what certain levels of service really achieve, and performance can be compared
with other jurisdictions.
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Department Budget Requests
Department officials are responsible for preparing and submitting budget requests for
their department for the upcoming fiscal year, guided by the fiscal policies approved by
the mayor and council.
Department heads should realize that the budgeting process involves competing for
scarce resources: therefore, budgets with effective explanations of program spending are
far more likely to be approved than those providing little or no justification for
expenditures. Policymakers also need to understand the consequences of budget cuts.
Department heads should explain the impact of budget cuts on the efficiency and
effectiveness of city services.
Department requests may be divided into personal services, operating expenditures and
capital expenditures. Forms for personal services should identify each position with the
pay grade, annual salary and benefits, hours (for part-time employees), and breakdown of
time and salary by activity (for police officers, activities would include: administration,
patrol, community interaction, juvenile accountability, etc.). Aggregate amounts should
be provided for salaries, benefits, temporary help, and overtime.
Operating expenditures are typically broken down by program to include objects of
expenditure necessary to carry out the work activities. At a minimum, these should
include: office supplies, postage, utilities, printing and copying, contractual expenditures,
and vehicle/equipment maintenance. If the services and activities of a department remain
unchanged from the prior year, then calculating operating expenditures may be as easy as
increasing the base budget (the operating expenditures of the prior year) by an inflation
factor. However, any change in services or activities will require a reevaluation of
operating expenditures for a department.
Capital expenditures include items that have a useful life of more than one year and cost
more than a specified dollar amount. All items not meeting these criteria should be
classified as operating expenditures. Capital items include: vehicles, computers, office
furniture, equipment, and real property.
Capital request forms should include the following information:
✓ A justification for the request
✓ A description of the individual request
✓ The quantity of items requested
✓ The cost of the item
✓ An indication of whether the item is new or a replacement
o If a replacement, why replacement is necessary and how the replaced item
will be disposed.
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Department Revenue Worksheet
Department heads should also submit a department revenue worksheet summarizing
anticipated revenues, including: dedicated fees or charges, federal or state grants, and
intergovernmental revenue (such as the highway distribution account). The worksheet
should indicate the source of revenue, the city fund into which the revenue will be
deposited, the expected amount, and the activities funded by the revenue.
Preparing and Adopting the Budget
Review of Requests by the Budget Officer
Once departmental budget requests have been received, an initial review is conducted by
the budget officer, who examines requests for content and mathematical accuracy and
obtains corrections and clarifications from department heads.
Developing the Base Budget
The foundation of the city budget is called the base budget, which is developed by the
budget officer and includes the ongoing revenues and expenses. To develop the base
budget, it is a good idea to look at budgets going back several years to get a sense of
recurring revenues and expenses, any revenue or spending anomalies, revenue growth
trends, as well as compare each department’s budget request for the upcoming fiscal year
with its actual spending in prior fiscal years.
The base budget is developed by taking out all the one-time revenues and nonrecurring
expenses from the current fiscal year budget. One-time revenues include: grants, certain
one-time intergovernmental revenues, donations, proceeds from sale of land or
equipment, etc. Nonrecurring expenses include: capital construction projects, purchasing
land or equipment, etc.
The reason that the base budget is developed is to identify the one-time revenues
and expenses within the budget and ensure that ongoing expenses are not funded
with one-time money, because that creates a hole in the budget in future years.
Developing the base budget also identifies the essential level of spending necessary to
provide the ongoing services that the city delivers, which allows the mayor and council to
determine if money is available to fund new programs, new personnel or special projects
in the upcoming fiscal year.
It is particularly important to watch for nonrecurring revenues in state revenue sharing,
highway distribution account, and state liquor account, which can impact the amount of
money cities receive. The AIC City Budgeting Manual provides helpful information on
these issues and the revenue projections reflect these adjustments.
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Preparing Revenue Estimates
Preparing revenue estimates is one of the most important steps in the budget process.
Local officials depend on revenue estimates to give them an accurate picture of the
revenues available in the upcoming fiscal year, which has considerable impact on city
services (remember cities must approve a balanced budget). Revenue estimates consist of
two factors:
1. The estimated fund balance to be carried forward into the next fiscal year, and
2. The forecast for revenue collections for the next fiscal year.
Calculating Fund Balances: Fund balance is the excess in a fund at the end of the fiscal
year that is not designated for a specific purpose and is carried forward into the next
fiscal year. Fund balances are calculated by projecting the total revenues and
expenditures that will occur in the current fiscal year. Estimates of fund balances should
be prepared for each fund and are generally more reliable the later in the fiscal year they
are prepared.
Calculating fund balance requires preparing an expenditure estimate, based upon:
1. Analysis of performance against budget for each activity,
2. Comparing department performance to that of prior years, and
3. Identifying major risks or uncertainties that may impact the budget.
Revenue estimates are prepared by:
1. Comparing revenue collections to date with prior years, and
2. Identifying the major potential variances from current-year estimates.
Fund balance is calculated by adding the prior year’s fund balance to the current-year
estimate of revenues and subtracting the current-year estimate of expenditures.
Estimating Budget-Year Revenues: To make reliable estimates of revenue receipts for
the upcoming fiscal year, budget officials must understand the history of the principal
revenues of the city. The most commonly used technique for estimating revenues is trend
analysis, which shows the historical collection pattern for each revenue source to predict
revenues for the upcoming fiscal year.
To be truly effective, trend analysis must include information for the past several years
on the revenue to be projected. The changes from year to year are calculated to identify a
trend, which is easily represented in graph form. The best variable to measure is change
in the revenue base for each of the previous several years. The average rate of change in
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the revenue base is multiplied by the current-year revenue base to obtain an estimate for
the budget year. The following example demonstrates how trend analysis may be used to
predict anticipated revenue.
Step 1: Organize the revenue data by fiscal year.
State Liquor Account Distributions
FY 20 $3,517
FY 21 $3,912
FY 22 $5,028
FY 23 $5,158
FY 24 $5,410
FY 25 $5,867
FY 26 $5,989
Step 2: Calculate the difference in the amount collected between each fiscal year to come
up with rates of change. Over the period FY 2020-2026 (7 years), there will be 6 rates of
change.
FY 20 – FY 19 = $3,912 - $3,517 = .112 or 11.2%
FY 19 $3,517
FY 21 – FY 20 = $5,028 - $3,912 = .285 or 28.5%
FY 20 $3,912
FY 22 – FY 21 = $5,158 - $5,028 = .026 or 2.6%
FY 21 $5,028
FY 23 – FY 22 = $5,410 - $5,158 = .049 or 4.9%
FY 22 $5,158
FY 24 – FY 23 = $5,867 - $5,410 = .084 or 8.4%
FY 23 $5,410
FY 25 – FY 24 = $5,989 - $5,867 = .021 or 2.1%
FY 24 $5,867
Step 3: Add the rates of change and divide by the number of rates of change to compute
the average rate of change over the period.
11.2% + 28.5% + 2.6% + 4.9% + 8.4% + 2.1% = 9.62%
6
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Step 4: Multiply the average rate of change by the FY 26 collection of $5,989 to get the
estimated amount of growth for FY 27.
$5,989 X .0962 = $576.14
Step 5: Add the estimated amount of growth ($576.14) to the FY 26 collections to obtain
the estimated revenue from the State Liquor Account in FY 27.
$5,989 + $576.14 = $6,565.14
It is important to understand the context of any trend. If an anomalous event contributed a
significant amount of revenue to State Liquor Account distributions during a year, the
trend may overstate the expected revenue increase for the upcoming fiscal year.
In the example, the distribution in Fiscal Year 2022 was a significant increase and thus it
would be wise to question whether a 9% increase is realistic. It is important to understand
whether a trend is reasonable and if any factors will result in a significant change to the
revenue source in the future.
Initial Review by Mayor and Council
At this point, the budget is ready for an initial review by the mayor and council, who will
make any cuts needed to bring projected revenues and spending into balance. Once the
budget is balanced, the budget document can be prepared for the council to consider.
Developing the Budget Document
The budget document should include:
✓ A statement from the mayor describing the major assumptions underlying the
budget, any issues that the council should address, and any significant changes
from the prior year’s budget (such as new services or capital expenditures);
✓ A statement of the impact of long-range planning on the budgeting process,
specifically addressing strategic planning and capital improvement planning;
✓ A summary of total revenues by source;
✓ A summary of expenditures by department, noting major changes and issues;
✓ A summary of the capital improvement budget, including a list of major
upcoming capital projects and the impact of capital spending on the operating
budget;
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✓ Departmental goals, objectives and performance measures;
✓ Proposed revenues and expenditures for the upcoming fiscal year, budgeted
revenues and expenditures for the current fiscal year, and actual revenues and
expenditures from the prior fiscal year; and
✓ Detailed commentary accompanying department budgets, justifying expenditures
and providing historical context for revenue and expenditure trends.
The budget document may be reviewed by the mayor and council at budget workshop
sessions, which may occur at regular or special council meetings in compliance with
Idaho Open Meeting Law requirements for posted notice and agenda, and meeting
minutes. These workshops help to clear up concerns of councilors prior to the public
hearing on the budget, helping to expedite the process.
Budget Hearing and Adoption
The budget is formally presented at a council meeting by the mayor or the budget official.
The budget presentation should include:
✓ A general overview of the budget,
✓ A brief discussion of the assumptions underlying the budget,
✓ A discussion of the fiscal policies that guided developing the budget,
✓ A summary of revenue estimates and proposed expenditures,
✓ The fiscal impact to city services, and
✓ Any other major issues.
Department heads may be required to make a formal presentation of their budget
requests—however, this may be more efficiently done in the budget workshop(s).
Following the budget presentation, the council may proceed to adopt the tentative budget,
which sets a ceiling on the level of expenditures and the city property tax levy. The city
then gives public notice of the hearing on the budget, published as a legal notice twice at
least seven days apart in the official newspaper.
The budget hearing provides citizens the opportunity to testify concerning the proposed
revenues and expenditures. Once the public hearing is completed, the council must
approve the appropriation ordinance, which is the final enactment of the budget. The
appropriation ordinance must be passed by the council and published after passage once
as a legal notice in the official city newspaper before the new fiscal year, which begins
October 1.
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Budgeting Best Practices
Build Reserve Funds to Cope with Unforeseen Situations
One of the most important things city officials can do in the budget process to protect
their community from unforeseen situations is building up reserve funds. Reserves can be
set aside in a separate rainy-day fund or can be part of the general fund and enterprise
funds.
Why are financial reserves necessary?
1. Reserves can help cities provide essential services amid economic downturns
and revenue shortfalls. Police, fire protection, street maintenance, and other city
services must be provided even in periods of economic stress and reserves are a key
element in meeting these challenges.
The property tax, which is the most important general fund revenue source for cities,
is relatively stable in the face of economic volatility. However, a drop in construction
activity will mean less property tax revenue generated from the new construction roll.
Sales tax revenue fluctuates more with economic growth and decline. All cities have
some exposure to this uncertainty through revenue sharing, which allocates a portion
of state sales tax revenue to cities on a formula basis. In Fiscal Years 2009 and 2010,
total revenue sharing funds received by cities declined approximately 17%.
Resort cities that have enacted local option sales taxes have greater exposure to
economic swings—maintaining proportionately larger reserves helps hedge against
such uncertainty.
2. Reserves can help in coping with budgetary limitations. The 8%Cap on
increases in property tax revenues can limit cities’ ability to pay for projects, purchase
equipment or find matching funds for state or federal grants. Reserves help to provide
additional flexibility to meet these and other needs.
3. Reserves provide the financial resources necessary to respond to natural
disasters and other emergencies. Natural disasters include floods, fires, blizzards,
storms, earthquakes, and volcanic eruptions. Other types of emergencies include: dam
failures, collapsing buildings and bridges, washed out roads, water main breaks, etc.
Expenses associated with certain declared disasters may be reimbursed by the Federal
Emergency Management Agency, but cities must pay the costs upfront.
4. Reserves provide a measure of financial flexibility and stability, which may
prevent the need for future increases in taxes or fees.
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5. Reserves are used by credit rating agencies to determine the creditworthiness
of a local government and a prudent reserve can lower the costs of borrowing.
The most important question cities must consider is, “What is the appropriate level of
financial reserves for our community?” The answer depends on an assessment of the
uncertainty faced by the particular community.
6. Economic uncertainty. Is the community dependent on a particular industry, e.g.
tourism, timber, mining, etc.? Is the community dependent on a particular employer?
Communities that have more diversified local economies may be better positioned to
weather downswings in the economy than communities that are dependent on a
particular industry or employer.
7. Type of services provided. Cities that provide a broader array of tax-supported
services will have a greater need for reserves than cities that provide fewer tax-
supported services.
8. Revenue uncertainty. How stable is the city’s tax base? Could the loss of a major
employer or downturn in a particular industry negatively impact revenues? Does the
city rely on local option taxes that may fluctuate with swings in the economy?
9. Expenditure uncertainty. An assessment of the frequency of natural disasters,
emergencies, and other unforeseen expenses.
10. Long-term community planning. What are the community’s plans for future
growth and development? What future projects are anticipated?
The Government Finance Officers Association recommends that cities maintain
unrestricted fund balance in the general fund amounting to at least 17% of general fund
revenues or expenditures. In certain cases, more may be required due to the needs of a
particular local government.
City water, sewer, and power utilities may need larger reserves due to the capital
intensive nature of providing these services and cities should look closely at their future
facility reconstruction and expansion needs to determine appropriate levels of fund
balance in these areas.
Prudent Use of Nonrecurring Revenue
One of the foundational principles of local government budgeting is to distinguish
recurring revenues from nonrecurring revenues.
Recurring Revenues include
• Property taxes
• Sales tax revenue sharing
• Highway distribution account (besides the general fund appropriations)
• State liquor account
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• Franchise fees
• Other revenues
Nonrecurring Revenues include:
• Grants
• Sale of property or equipment
• Building permits during a construction boom
Nonrecurring revenue should not be used to pay for ongoing expenses. Appropriate uses
of nonrecurring revenue include: building reserves, paying down debt, purchasing
equipment, and funding capital improvement projects.
Err on the Low Side with Revenues—Err on the High Side with Expenses
Accurately projecting revenues and expenses that are more than a year in the future is
challenging to say the least. By erring on the low side when estimating revenues and
erring on the high side with expenses, city officials can ensure sufficient financial
flexibility to meet unforeseen circumstances.
Maintain a Long-Term Financial Perspective
New programs and services need to be carefully scrutinized to determine the long-term
impact on the city budget. Does a dollar invested today save the city money in the future?
Can a new program or service generate revenue to offset its costs? What will be the cost
of the new program or service when it is fully implemented?
Local officials frequently turn to grants to provide short-term funding for programs and
services, but when the grant ends city officials face the difficult choice of discontinuing
the program and losing the money that has already been invested, or finding the money to
fund the program on an ongoing basis. Before applying for grants, city officials need to
determine the worth of the program and the likelihood that it can be funded after the
grant dollars disappear.
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The City Budgeting Process:
Understanding the Law
Idaho law sets forth a number of requirements for the city budgeting process that are
discussed in detail below. State law provisions relating to revenue sources are discussed
in the following section. The relevant Idaho Code sections (or excerpts) are provided in
the gray textboxes accompanying the commentary.
Fiscal Year—Idaho Code 50-1001
The fiscal year for cities runs October 1 through September 30, which is the same for
Idaho counties and the federal government. The state fiscal year runs July 1 through June
30. To learn more about this change, go to Chapter 10, Title 50 of Idaho Code.
Notice to County Clerk of Budget Hearing—Idaho Code 63-802A
Cities must notify the county clerk by April 30 each year of the date, time and place of
their budget hearing for the ensuing fiscal year. The date of the city budget hearing is
included on the assessment notices that are received by property owners in late May or
early June. A city that fails to provide this notice to the county clerk is prohibited from
increasing its property tax budget by the 8% Cap or recovering forgone property tax
levies. If the city needs to change the date of the budget hearing, written notice must be
provided to the county clerk as soon as possible after the change in date is set.
Annual Budget, Public Notice and Budget Hearing—Idaho Code 50-1002
Idaho Code requires that the annual budget be prepared prior to passage of the
appropriations ordinance. The budget sets forth:
✓ Estimated revenues and expenditures (including interest and principal payments
on debt) for the upcoming fiscal year;
✓ Expenditures are classified by department, fund or service, and revenues are
classified by source; and
✓ The budget must include actual revenues and expenditures from the prior fiscal
year, budgeted revenues and expenditures for the current fiscal year, and proposed
revenues and expenditures for the upcoming fiscal year.
The budget establishes the maximum level of total expenditures that cannot be exceeded
in the appropriations ordinance. The budget also sets a limit on the city’s property tax
levy (in dollars), which may not be surpassed when the city certifies its levy to the county
commissioners.
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Once the budget has been drafted to the satisfaction of the council, the council gives its
“tentative approval” and the budget is entered in the council meeting minutes. Following
tentative approval, the council must give public notice of the upcoming hearing on the
budget. The notice must be published twice as a legal notice in the official city
newspaper, at least seven days apart. The hearing on the budget must occur prior to
certification of the city tax levy to the county commissioners—the deadline for cities to
certify their tax levies is Thursday, September 3, 2026. Sample budget hearing notices are
provided in Appendix D.
The notice must state:
✓ The date, time and place of the hearing on the budget;
✓ The proposed expenditures and revenues by fund and/or department, including
actual revenues and expenditures from the prior fiscal year, budgeted revenues
and expenditures from the current fiscal year, and proposed revenues and
expenditures for the upcoming fiscal year; and
The estimated revenue from property taxes and the total amount of non-property
tax revenues for the ensuing fiscal year.
Certification of Property Tax Levy—Idaho Code 50-1007, 63-803 and 63-804
The city council is required to certify the city’s property tax levy in dollars for the
upcoming fiscal year to the county commissioners not later than the Thursday preceding
the second Monday in September—Thursday, September 3, 2026—unless granted an
extension of up to seven working days by the county commissioners.
Idaho Code 50-1007 requires that cities “shall certify to the county commissioners of the
county, the total amount required from a property tax upon property within the city to
raise the amount of money fixed by their budget as previously approved…” The
certification includes taxes levied for payment of outstanding bonds and any special
levies, and must be made on the Idaho State Tax Commission form L-2 (information and
download link included in Appendix F).
Cities that are located in two counties must allocate their property tax levy to the
respective counties according to the following formula:
Total City Property Tax Levy Taxable Value of City Property
In Dollars X Located in County X
Total Taxable Value of City Property
in Both Counties
At the time of certification, cities are required to file a certified copy of the budget with
the county commissioners.
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Annual Appropriations Bill—Idaho Code 50-1003
The final step in enacting the city budget occurs after the public hearing when the council
approves the appropriations ordinance, which provides the legal spending authority for
each fund or department. The appropriations ordinance must meet the following
requirements:
✓ The aggregate spending authority authorized in the appropriations ordinance may
not exceed the total expenditures specified in the tentative budget,
✓ Expenditures must balance with revenues—the amount of the city’s property tax
levy plus all other anticipated revenues, and
✓ The ordinance must specify the fund or department for which each appropriation
is made and the amount appropriated.
The appropriations ordinance must be passed by the council and published once as a
legal notice in the official newspaper prior to the beginning of the new fiscal year—
Thursday, October 1, 2026. A model appropriations ordinance and sample ordinances
from cities are provided in Appendix E.
City officials may amend the appropriations ordinance during the fiscal year to increase
spending authority if additional revenue will accrue to the city as a result of state or
federal grants or allocations, an increase in revenue from enterprise funds or any increase
in non-property tax revenues.
The city must provide public notice of a hearing to consider amendments to the
appropriations ordinance. A model public hearing notice and sample appropriation
ordinance amendments can be found in Appendix G. The notice of public hearing should
provide:
✓ The date, time and place of the hearing on the appropriations ordinance
amendment.
✓ Budgeted revenues and expenditures for the particular fund(s) or department(s)
for the current fiscal year, and actual revenues and expenditures from the prior
two fiscal years.
✓ The source of the increased revenue and the amount of the increase to the relevant
fund(s) or department(s).
Notice must be published twice as legal notice in the official city newspaper, at least
seven days apart. At the hearing, any interested person may testify concerning the
proposed amendment.
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Idaho Code 50-1003 also permits cities to make additional appropriations during the
fiscal year if sanctioned by a majority of the legal voters of a city, either by petition or
special election.
Accumulation of Fund Balances—Idaho Code 50-1005A
Idaho Code provides that a city may carry over accumulated fund balances into the next
fiscal year in order to maintain city operations on a cash basis. A fund balance is the
excess of the assets of a fund over its liabilities and reserves. The authority to determine
the appropriate and necessary levels of fund balance rests with the council.
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Expenditures Not To Exceed Appropriations—Idaho Code 50-1006
The mayor and council have no power to spend city funds in excess of the amounts
appropriated by ordinance or allowed by the provisions of Chapter 10, Title 50, Idaho
Code. There are two exceptions to this rule:
1. One-half plus one of the members of the full city council may declare an
emergency, necessitated by casualty, accident or act of nature after the annual
appropriation has been made. In the case of a declared emergency, the council
may order the mayor and finance committee to borrow a sufficient sum, for a time
not exceeding the close of the next fiscal year, to provide for the expense of
abating the emergency or making necessary repairs. The debt and interest is added
to the amount of the next general property tax levy.
2. To pay a judgment against the city, the mayor and finance committee (with
council approval) may borrow for a period of time not exceeding the close of the
next fiscal year. The debt and interest is added to the amount of the next general
property tax levy.
Miscellaneous Statutory Provisions Relating to Municipal Finance
✓ Audit of City Financial Statements―Idaho Code 50-1010 and 67-450B.
✓ Required Internal Controls—Idaho Code 50-1017.
✓ Business Improvement Districts—Title 50, Chapter 26, Idaho Code.
✓ Commercial Property Assessed Capital Expenditure Act (C-PACE)—Title 67,
Chapter 38, Idaho Code.
✓ Deposit and Investment of City Funds—Idaho Code 50-1013.
✓ Public Depository Law—Title 57, Chapter 1, Idaho Code.
✓ Development Impact Fees—Title 67, Chapter 82, Idaho Code.
✓ State Controller’s Office Financial Reporting Portal—Idaho Code 67-1076.
✓ Franchise Ordinances & Fees—Idaho Code 50-329 and 50-329A.
✓ Local Government Purchasing Law—Title 67, Chapter 28, Idaho Code.
✓ Local Improvement Districts—Title 50, Chapter 17, Idaho Code.
✓ Payment of Claims—Idaho Code 50-1017 and 50-1018.
✓ Personal Service Contracts Publication—Idaho Code 67-2810.
✓ Resort City Local Option Tax—Idaho Code 50-1043 through 50-1049.
✓ General Obligation Bonds—Idaho Code 50-1019 through 50-1026A.
✓ Revenue Bonds—Idaho Code 50-1027 through 50-1042.
✓ Special Assessments—Idaho Code 50-316, 50-317, 50-332, 50-333, 50-334, 50-335
& 50-1008.
✓ Transfer of Unexpended Fund Balances—Idaho Code 50-1014.
✓ Urban Renewal & Revenue Allocation Financing—Title 50, Chapters 20 and 29,
Idaho Code.
✓ Video Service Act (Cable Franchising)—Title 50, Chapter 30, Idaho Code.
✓ Warrant Redemption Funds—Idaho Code 50-1004.
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Understanding Revenue Sources
Introduction
This section provides information on the most important sources of municipal revenue,
specifically: property taxes, fees, franchise fees, state sales tax revenue sharing, state
liquor account, and state highway distribution account. Idaho Code sections (or excerpts)
are provided in the gray textboxes accompanying the commentary.
New Laws on Budgeting & City Revenues From the 2026 Legislative Session
House Bill 25(2025) - The Transportation Expansion Congestion Mitigation
(TECM) Program Funding: The bill directs $45 million annually to local governments
for highway projects immediately, rather than allowing it to grow to the current $60
million cap. Previously, the statute allocated no less than $80 million and no more than
$140 million to TECM. The state was guaranteed $80 million, with local governments
receiving the remainder—resulting in $60 million over time. The proposed language
increases the total amount each year, for the next three years, with the state taking the
entirety of the funds, minus $45 million specifically allocated annually to local
governments. The legislation included an emergency clause, outlining that the changes
took effect immediately upon being signed into law.
House Bill 508 – Pedestrian/Bicycle Safety, Federal Monies: This bill revises Idaho’s
highway statutes to allow bicycle and pedestrian improvements to be included in highway
projects when those facilities receive federal funds or grants. The bill took effect on July
1, 2026.
House Bill 594 – Property Tax Penalties & Interest: This bill clarifies how those late
charges and interest are distributed once collected by codifying a recent Idaho Supreme
Court decision. Under the bill, penalties and interest are remitted to the county auditor
and apportioned among taxing districts in the same proportion as each district receives
from the total property taxes collected in the county. The bill took effect on July 1, 2026.
House Bill 967 – Liquor Distribution Funding, ISP: This bill revises the Liquor
Account distribution formula by creating two separate annual transfers of $2 million each
to the Idaho Law Enforcement Fund, for a total of $4 million annually. One $2 million
transfer comes from the state-side distribution and the other comes from the local-side
distribution before the remaining funds are distributed to counties ($800k impact) and
cities ($1.2M impact). Because the bill included an emergency clause, it took effect
immediately upon signature but the impacts will not be felt until FY27.
House Bill 976 – Funding for Transportation: This bill is a trailer to House Bill 968
and provides $32,877,300 for transportation funding. Of that amount, 60% goes to the
Strategic Initiatives Program Fund to be applied for as grants through LHTAC and 40%
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goes to the Local Highway Distribution Fund, which is about $13.15 million for local
highway distribution. Because it contains an emergency clause, it took effect immediately
upon signature.
Property Taxes
Property taxes have undergone many significant changes in recent decades and even
more changes in the past 5 years.
In 2021, the Legislature passed House Bill 389, that was signed into law by Governor
Little. The bill includes a mix of private sector property tax breaks, as well as additional
help for homeowners and a revised budget cap.
The bill provided a 25% increase in the Homeowner’s Exemption, from $100,000 to
$125,000 that is not indexed. Taxing districts have the option of deducting the additional
$25,000 from the new construction roll, which would reduce their budget capacity by that
amount, but that is at the taxing district’s discretion, it is not mandated.
HB 389 also increases the maximum relief under the Circuit Breaker from $1,320 to
$1,500 and raises the maximum income level from $28,000 to $31,900 per household or
185% of federal poverty guidelines, whichever is greater.
Because of legislators’ concerns about asset rich people taking advantage of the Circuit
Breaker, applicants with homes exceeding 125% of the county median assessed value for
owner occupied residences will be prohibited from using the Circuit Breaker and would
only be able to use the property tax deferral program.
The business personal property tax exemption increased from $100,000 per taxpayer, per
county to $250,000 per taxpayer, per county. Replacement revenues will be provided
from state sales tax revenues that are fixed amounts and the total replacement revenue is
about $8 million. The exemption takes effect January 1, 2022.
The bill also fully exempts equipment or machinery used for construction, logging, or
mining (transient personal property) from property taxes on January 1, 2022. No
replacement money is provided.
A revised budget cap calculated as follows:
The highest dollar levy for any one of the three preceding tax years increased by 3%. The
calculation uses a preliminary levy rate including the most current taxable market value,
except for centrally assessed operating property, which uses the prior year’s values;
Levies for new construction and annexation are restricted to 90% of the taxable market
value of each;
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The maximum increase, including new construction and annexation levies, cannot exceed
8%, except for termination of revenue allocation areas for urban renewal districts and
forgone levies, which are both outside the 8% Cap;
Sunsetting urban renewal revenue allocation areas will be added to the new construction
roll at 80% of actual value; and
Cities may make forgone levies in addition to the 8% Cap, but they are limited to 1% of
the taxing district’s property tax budget for maintenance and operations that goes into the
base for future levying, and 3% of the taxing district’s budget for capital projects that
does not accrue to the base for future levying and expires after the project is completed.
Over the past century, Idaho has changed from a state relying primarily on property tax
revenues to a state with a balanced tax system, relying on property, sales and income
taxes as the three legs of the tax stool. The history of the property tax tells a tale of
punctuated equilibrium, of intense periods of tax reform during the late 1970s and early
1980s, 2005-06, and 2020-2022 as a result of citizen dissatisfaction with rapidly rising
property values.
Authority to Levy Property Taxes—Idaho Code 63-802
Cities may increase the property tax portion of their budget by an inflation factor of up to
3% over the highest dollar levy for any of the three preceding tax years. The calculation
uses a preliminary levy rate including the most current taxable market value, except for
centrally assessed operating property, which uses the prior year’s values.
Levies for new construction and annexation are restricted to 90% of the taxable market
value of each.
The maximum increase, including new construction and annexation levies, cannot exceed
8%, except for termination of revenue allocation areas for urban renewal districts and
forgone levies, which are both outside the 8% Cap.
Sunsetting urban renewal revenue allocation areas will be added to the new construction
roll at 80% of actual value.
Cities may make forgone levies in addition to the 8% Cap, but they are limited to 1% of
the taxing district’s property tax budget for maintenance and operations that goes into the
base for future levying, and 3% of the taxing district’s budget for capital projects that
does not accrue to the base for future levying and expires after the project is completed.
There are special provisions in the law for cities annexed by fire districts. In the year
following such an annexation, the city must subtract the portion of its budget used for
funding fire protection and any previously included levies.
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Increased Levies for Low Property Tax Cities—Idaho Code 63-802 (1)(g)
A city with a levy rate under 0.004 may increase its rate to that level upon approval by
60%of city electors voting on the question. The election may be held on the third
Tuesday in May or the Tuesday following the first Monday in November in any year.
An example is provided below; see Appendix J for a list of city levy rates.
Assume a city has a levy rate of 0.001910302, and the market value of property in the city is
$4,862,583.
The difference between 0.004 and the city’s levy rate is shown below:
0.004 - 0.001910302 = 0.002089698
The difference is then multiplied by the market value to get the amount of the property tax
budget increase:
0.002089698 * $4,862,583 = $10,161.33
Temporary Override Levies—Idaho Code 63-802 (3)
A city may temporarily exceed the 8% Cap if an override levy is approved by a simple
majority of city electors voting on the question. The election may be held on the third
Tuesday in May or the Tuesday following the first Monday in November in any year. The
levy may not exceed two years in duration. There is no restriction on the dollar amount
that may be authorized by an override levy. However, the maximum levy rates set forth
in Idaho law cannot be exceeded, even with voter approval. See Appendix K for a list of
maximum levy rates.
Permanent Override Levies—Idaho Code 63-802 (1)(h)
A city is allowed to permanently increase its levy rate beyond the level authorized by the
8% Cap, but must remain within applicable levy limits (see Appendix K for levy limits
for specific funds).
The increase must be approved by two-thirds of city electors voting on the question, with
the election held on the third Tuesday in May or the Tuesday following the first Monday
in November in any year.
Forgone Property Tax Levies—Idaho Code 63-802 (1)(e) & (1)(f)
When a city chooses to levy less than the maximum allowed by law, the forgone amount
accumulates, and the city can recover that amount in levies in subsequent years.
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Cities may make forgone levies in addition to the 8% Cap, but they are limited to 1% of
the taxing district’s property tax budget for maintenance and operations that goes into the
base for future levying, and 3% of the taxing district’s budget for capital projects that
does not accrue to the base for future levying and expires after the project is completed.
The law defines capital projects as follows:
1. The construction, expansion, renovation, or replacement of public facilities,
including the acquisition of land and other site improvements;
2. The construction, expansion, or reconstruction of public works improvements,
including roads, bridges, water systems, sewer systems, and broadband systems;
and
3. The purchase of equipment with a useful life of ten (10) years or more.
Cities Required to Pass Annual Resolution to Accrue Forgone Starting July 1, 2020:
House Bill 354, passed by the 2020 Idaho Legislature, requires each city to pass a
resolution every year to accrue forgone property tax levying authority to be used in a
future year. If the city fails to pass the resolution, that year’s forgone amount would be
forfeited permanently, but the city would still retain previous forgone levying authority
already accrued.
The process to pass the forgone accrual resolution includes notice published in the
official newspaper twice, at least seven days apart, and there must be a public hearing.
The process for the forgone resolution is the same as, and can be done together with, the
city’s budget notice and hearing.
The resolution must be passed by the city council at the city budget and forgone accrual
hearing, and then is filed with the county with the L-2 property tax levy form. The
forgone reserved can only be for the year that the city is filing the L-2 levy form, and you
can’t accrue multiple years of forgone in one resolution. The resolution must specify the
exact dollar amount of forgone being reserved.
Process for Levying for Forgone: There is no requirement for an election for recovering
forgone levies; however, House Bill 474, passed by the 2016 Idaho Legislature, does set
a process to be followed when a city uses forgone levying authority. First, the city
council must adopt a resolution stating the governing board's intent to use the forgone
levying authority, the amount of forgone revenue to be included in the tax levy for that
fiscal year, and the purpose for which the forgone revenue will be used. The governing
board is also required to publish notice and hold a hearing on the forgone levy, which
may be done in conjunction with the published notice and hearing on the annual budget.
The resolution and public hearing must be done before the city certifies its property tax
levy to the county using forgone levying authority. The city clerk must file a copy of the
resolution with the county clerk and the Idaho Tax Commission.
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Exempt Levies—Idaho Code 63-802 (4)
The 8% Cap on property tax increases does not apply to revenues from non-property tax
sources, voter approved bonds or override levies.
Levy Limits
State law sets limits for specific property tax levies. This is set under Section 50-235 of
Idaho Code. For instance, cities have the authority to levy taxes for the general fund of up
to nine-tenths percent (.9%) of the taxable market value of property within city limits in
any one year. Revenue from this general fund levy can be spent to fund any lawful
purpose for any tax supported services or infrastructure. Many cities make only a general
fund levy and then allocate that revenue to the various tax supported services, which
provides the most flexibility.
There are also special levies for airports, capital improvement funds, libraries,
cemeteries, streets, and recreation. These special levies have maximum rates set in state
law, except for streets, which does not have a levy rate cap. These special levies tend to
be used by cities that are closer to the general fund levy limit and allow the city to make a
smaller general fund levy accompanied by a few special levies. But, because the revenue
from special levies must be spent for the particular purpose of the levy, this leaves the
city less flexibility to transfer revenue from these levies to spend in other areas.
The 8% Cap applies to the total property tax budget of the city (excluding voter approved
bonds and levies), whereas levy limits apply to levies for specific purposes. If a budget
increase permitted under the 8% Cap results in a levy that exceeds the limit set in state
law, the levy must be reduced. See Appendix K for a list of statutory levy limits.
Tax Money Due Monthly from County—Idaho Code 63-1202 (1)
The county auditor must disburse to the city on the second Monday of each month
(except January and July when it may occur no later than the 25th) all tax monies
belonging to the city accompanied by a statement showing the source and amount of
money from each levy.
City Property Tax Rebate Program—Idaho Code 50-235
House Bill 550, enabling legislation for cities to provide property tax rebates similar to
the state Circuit Breaker program passed the 2022 Idaho Legislature, was signed into law,
and became effective March 21, 2022.
The bill authorizes cities to have a property tax rebate program similar to the Circuit
Breaker for eligible homeowners who are low-income and elderly, former POW or
hostage, motherless or fatherless child under 18 years of age, blind, widow(er), or
disabled.
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The program is voluntary, and the rebates are paid from the city general fund. Cities
participating in the program must pass an ordinance outlining the amount to be spent,
instructions, a deadline for property taxpayers to apply for the rebate, the method for
allocating the rebates, and other administrative aspects of the program.
If the city chooses to follow the Circuit Breaker program, the state Tax Commission will
provide the city with the list of taxpayers who qualify.
The total amount of the rebate cannot exceed the property taxes payable by the
homeowner. If the city appropriates money for the program that is not sufficient for all
claimants to receive full relief, then all rebate claims are reduced proportionately as
necessary to provide relief with the available revenue.
Certification of Valuation Dates—Idaho Code 63-301A & 63-1312
The county auditor must notify the city on or before the fourth Monday of March of the
total taxable value of all taxable property within the city for the preceding calendar year.
On or before the first Monday in August, the auditor must notify the city of the taxable
value from the current year’s property roll, the previous year’s operating property roll,
the prior year’s actual or current year’s estimated subsequent property roll and missed
property roll, and the amount of value subject to occupancy tax. The current operating
property roll is furnished to the city after the auditor receives the roll from the Idaho Tax
Commission.
On or before the fourth Monday in July, the county auditor will report to each taxing
district the value of new construction and annexation; however, the value of electrical
generating facilities must be reported to the county auditor by the Idaho Tax Commission
by the third Monday in July, and the value is subject to correction by the Tax
Commission until the first Monday in September.
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Fees
User Fees as a Source of City Revenue
Cities receive revenue from fees for water, sewer, sanitation, airports, cemeteries, parks
and recreation, irrigation systems, libraries and other city services. The proliferation of
property tax limitations has resulted in increased reliance on user fees by local
governments. Fees also reflect the principle that the cost of public services should be
borne by those who benefit from the services. Fees must be reasonably related to, but
cannot exceed, the cost of providing the service.
Public Notice and Hearing on New or Increased Fees—Idaho Code 63-1311 & 63-
1311A
Cities are required to publish notice and hold a public hearing prior to increasing fees by
more than 5% or imposing new fees. The notice requirement may be satisfied by one of
the following alternatives.
✓ Notice may be published as a legal notice in the official city newspaper, run once
each week for the two weeks preceding the week of the public hearing (a sample
notice is included in Appendix L). The notice must state:
a. The date, time and place of the public hearing on the new or increased fees;
and
b. That the purpose of the hearing is to take public testimony regarding the
new or increased fee and to explain the reasons for the new or increased fee.
✓ Holding three public meetings in three different locations in the city.
✓ A single mailed notice to all city residents and all notices must include the same
information. A public meeting must be held at least seven days after mailing of
the notice.
At the public hearing, citizens must be allowed to provide testimony on the new or
increased fee. Any new or increased fee that is adopted without public notice and
hearing is void.
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Franchise Fees
Understanding Franchises & Franchise Fees—Idaho Code 50-329, 50-329A & 50-
3007
Cities are responsible for regulating use of public rights-of-way and have authority to
grant franchises for the use of public rights-of-way. Typically, those franchises are
granted for power, natural gas, cable telecommunications, water purveyors, and solid
waste haulers. A franchise may also be granted to a railroad for a spur line to connect the
main railroad line to a private property. Idaho law provides that cities may charge
franchise fees for use of public rights-of-way by public service providers, which include
electric, natural gas and water public utilities, and cooperative electric associations.
Franchise fees are not charged to telecommunications (telephone) companies because of
a prohibition in Article XI, Section 13 of the Idaho Constitution.
Franchise fees for power, natural gas, and water utilities, and cooperative electric
associations are governed by Idaho Code 50-329A, which provides that fees cannot
exceed 1%of the utility's gross revenues from within the city, unless approved by the
utility or by majority vote of city electors. Franchise fees cannot exceed 3%of gross
revenues unless a higher percentage is being paid under an existing franchise agreement
and renewal of that rate must be by consent of the utility or majority vote of city electors.
If the city charges a franchise fee to a utility the city is prohibited from charging other
fees related to services provided, such as an encroachment permit fee.
Cable television franchises are governed by Idaho Code Title 50, Chapter 30 and
provisions of federal law. Cable service providers have the option to negotiate franchise
agreements with cities or seek a state-issued certificate of franchise authority pursuant to
the provisions of Idaho Code Title 50, Chapter 30. Idaho Code 50-3007 regulates
franchise fees for video service providers operating under a state-issued certificate of
franchise authority, and permits a fee of up to 5% of gross revenue, or the percentage
paid under an existing franchise agreement with an incumbent cable service provider,
whichever is less. Gross revenue includes:
• Monthly video service subscriber charges,
• Equipment rental charges,
• Late fees,
• Insufficient funds fees,
• Fees attributable to video service when sold as part of a package with phone or
Internet service, and
• Pay-per-view and video-on-demand charges.
The definition of gross revenue provided in Idaho Code 50-3007 does not include
revenue received by the video service provider from advertising or home shopping
channels, or franchise fee revenue paid to the city. However, the law provides an
exception for cities that had a broader definition of gross revenue in a franchise
agreement in effect on July 1, 2012. That broader definition of gross revenue will
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continue to apply to that city in the future in the event that the video service provider
elects to operate under a state-issued certificate of franchise authority.
The procedural requirements of Idaho Code 50-329 apply to all types of franchises
granted by a city. Franchises must be granted by ordinance, and no ordinance granting a
franchise may be passed by the city council until at least 30 days after its introduction and
until it has been published (in full) at least once in the official city newspaper. (The
franchise for a railroad spur line does not have to be published.) After publication, the
ordinance may not be amended in a manner less favorable to the city—however,
amendments favorable to the city may be made at any time after publication. After the
public hearing, the council may proceed to adopt the franchise ordinance, which must be
approved by a majority of the full council. The franchise ordinance must be published in
full or by summary within 30 days after passage by the council. The costs of publication
of the franchise ordinance, both before and after passage by the council, must be paid by
the utility or service provider.
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State Sales Tax Revenue Sharing
History of Revenue Sharing—Idaho Code 63-3637 & 63-3638 (10)
The State of Idaho allocates over $330 million annually in state sales tax revenue to
cities, counties and non-school special districts, a program known as revenue sharing.
The program was developed over decades and historically had two separate formulas:
• The County Distribution was established to replace lost revenues to cities,
counties and non-school special districts when Idaho’s property tax on business
inventory was phased out following passage of a 3% sales tax by the Idaho
Legislature in 1965.
• The State Distribution was created to allocate revenue to cities and counties in
response to the freeze on local government budgets following passage of the 1
Percent Initiative in 1978, as well as the end of federal general revenue sharing in
1986.
Today, 11.5% of state sales tax revenue is distributed through the revenue sharing
program to cities, counties and non-school special districts. These funds are typically
general fund revenues unless a city chooses to dedicate them for a specific purpose.
Prior to July 1, 2020, those revenues were allocated under separate formulas for the State
Distribution and County Distribution. House Bill 408, passed by the 2020 Idaho
Legislature, combined the formerly separate formulas for the State and County
Distribution into a single formula that is aimed at reforming the distribution so it is
allocated on a population basis.
The passage of House Bill 408 means that possibly the next decade will be spent bringing
the distribution in line on a population basis. The general idea is that cities that have low
revenue sharing per capita distributions will get most of the new revenue in the future and
will be somewhat protected when revenue drops. Cities that have high revenue sharing
per capita distributions would, at most, see very small increases in future years
amounting to 1% annually if the economy is growing.
The practical effect of passing House Bill 408 is that cities with higher than average per
capita amounts will not be able to count on meaningful revenue increases to support their
operating budgets—they will effectively be frozen. Even cities that are close to the
statewide per capita average will have greater uncertainty because they may get new
revenue one year and then wait a year or two before getting additional revenue.
House Bill 408 took effect July 1, 2020. It established new quarterly base amounts for
Fiscal Year 2020 for each city based on their quarterly revenue sharing distribution, as
well as an annual per capita revenue sharing amount based on the previous Fiscal Year’s
receipts.
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If there is no change in the amount of revenue sharing from the same quarter of the
previous Fiscal Year, then cities will receive the same distribution amount.
If the revenue to be distributed in the current quarter is greater than the balance of the
state’s revenue sharing account for the same quarter of the previous Fiscal Year:
• In the event the distributions made to cities during the same quarter of the
previous Fiscal Year are below the base amount for FY2020, then all cities
receive a proportional increase up to the base amount and up to a 1% increase
over the base amount. Any remaining moneys are allocated to cities with below-
average per capita distributions in proportion to that city’s population share of the
population of all cities with a below-average per capita distribution.
• In the event the distributions made to cities during the same quarter of the
previous Fiscal Year are at or above the base amount for FY2020, then cities will
receive the same amount from the same quarter of the previous Fiscal Year, plus a
proportional increase up to 1%. Any remaining moneys are allocated to cities with
below-average per capita distributions in proportion to that city’s population share
of the population of all cities with a below-average per capita distribution.
If revenue declines below the amount for the same quarter of the previous Fiscal Year,
then each city would receive a proportional reduction down to the quarterly base amount
for FY2020, and if further reductions are needed, they would be based on the proportion
that the city’s population bears to the population of all cities within the state.
Revenue sharing has shown consistent growth in recent decades and the only years that
deviated significantly from this trend were during the Great Recession when building
construction came to a halt and sales tax collections declined substantially in response.
However, we are now seeing that the inflated increases in revenue sharing growth during
FY2021 and FY2022 appear to be unsustainable, and cities should prepare for declines in
the near term.
Below are the annual increases in total revenue sharing revenues to cities over the past
several years.
FY 2013: +8.20%
FY 2014: +4.93%
FY 2015: +6.41%
FY 2016: +7.09%
FY 2017: +5.97%
FY 2018: +8.72%
FY 2019: +6.58%
FY 2020: +6.12%
FY 2021: +18.6%
FY 2022: +14.3%
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FY 2023: +4.9%
FY 2024: +.5%
FY 2025: +3.1%
FY 2026: +2.7% projected for the remainder of FY 2026
FY 2027: +2.7% projected for the total of FY 2027
AIC’s projection for FY 2025 was 1.5% for total revenue sharing dollars to cities. AIC’s
projected increase for FY 2026 was 2.7%. So far, Q1 and Q2 of 2026 have come in
stronger than projected, with Q1 YoY growth being 2.92% and Q2 YoY growth being
5.16%. AIC is maintaining its 2.7% projection for the remainder of Q3 and Q4 of FY26.
If those numbers come in at 2.7%, then the overall increase for FY26 would actually be a
3.37% increase. For FY27, DFM projects 7.33% growth in state revenue sharing.
However, in FY25, DFM projected about a 9% increase for the upcoming year, and when
it actually came in, the numbers only grew by 3.13%. Because of this, AIC has revised
down the 7.33% increase out of an abundance of caution due to the recent misses in
projections by DFM. AIC projects for FY27 only 2.7% growth.
Methodology for Projections: AIC bases its projections off of Idaho’s Division of
Financial Management’s projections for the state. Every year in January, the state’s
General Fund Revenue book is released. This resource contains the state’s own
projections on a variety of different revenue sources and distributions. AIC looks at the
state’s projections and typically revises its projections downward to ensure that there are
no budgetary shortfalls.
See Appendix P for AIC’s projections of your city’s revenue sharing distribution.
Under House Bill 292, the property tax relief bill in 2023, online sales tax revenue from
marketplace facilitators “Wayfair money” would continue to be diverted to the Tax Relief
Fund and not go through revenue sharing, but cities would be relieved of the burden of
funding public defense. The first 20% of Wayfair revenue goes to property tax relief and
then $36 million to public defense.
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Revenue Sharing Funds to Cities
FY 2016 to FY 2027 (projected)
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Transportation Funding
History of the Highway Distribution Account – Idaho Code 40-701 & 40-709
In 1984 the Idaho Legislature created the Highway Distribution Account for collection
and distribution of revenues from vehicle registration fees, state fuel taxes, and other
transportation-related fees, fines, and forfeitures. The revenues were apportioned to the
Idaho Transportation Department (ITD), the Idaho State Police (ISP), and local highway
jurisdictions (cities, counties, and highway districts).
The original distribution formula allocated 61 and two-thirds percent (61.67%)of the
account revenues to ITD, 6 percent (6%) to ISP, and 32 and one-third percent (32.33%)
to local highway jurisdictions. Of the local share, 30% was apportioned to cities and 70%
to counties and highway districts. The cities’ portion was distributed on a per capita basis.
Funds received from the Highway Distribution Account are dedicated exclusively for the
maintenance, construction and development of highways and bridges. A brief recent
history of the Highway Distribution Account is provided below.
• 2015: The Legislature approved House Bill 312, which provided $95.9 million
annually in new revenue for state and local transportation funding. The bill
increased the fuels tax by 7 cents per gallon, increased passenger vehicle
registration fees by $21, increased truck registration fees by $25, and imposed
new annual registration fees for electric vehicles ($140) and hybrid vehicles
($75). The new revenue was split 60% to ITD and 40% to local highway
jurisdictions (ISP received no new revenue from HB 312). Legislation is also
passed (House Bill 138) to generate revenue from natural gas powered vehicles,
which increased Highway Distribution Account revenues by $375,000 annually.
• 2016: The Legislature approved House Bills 343 and 626, which fixed an error in
the 2015 transportation funding bill concerning the allocation of revenues from
special fuels tax (diesel and natural gas) to local highway jurisdictions. Local
highway jurisdictions received a one-time additional payment of $571,000, which
was paid out once in the July 2016 distribution that covered the months of April,
May, and June 2016.
• 2017: The Legislature repealed the $75 per year special registration fee for all-
gasoline hybrid vehicles, which reduced revenue to the Highway Distribution
Account by approximately $1 million annually (House Bill 20). Also passed into
law was an appropriation of $52 million in emergency funding for state and local
road and bridge repair projects in counties where the Governor declared a disaster
(Senate Bill 1141). After strong support from local officials, the Legislature
passed Senate Bill 1206 that: (1) authorized up to $300 million in GARVEE
bonds for I-84 from Nampa to Caldwell and other state projects; (2) reauthorized
the state surplus eliminator for two years with the revenue split 60%to ITD and
40% to local highway jurisdictions; and (3) dedicated 1% of state sales tax
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revenue to state transportation projects to enhance capacity and mitigate
congestion. The surplus eliminator revenue funded local project grants
administered by the Local Highway Technical Assistance Council to improve
safety on roadways and pedestrian routes, enhance economic development, as
well as repair bridges. About $1.3 million was available in surplus eliminator
revenue in state FY 2017.
• 2018: The only transportation funding legislation passed in the 2018 session was
a supplemental appropriation bill—House Bill 442—to fix an error in SB 1206
from 2017 that prevented $27.5 million from being transferred to the Strategic
Initiatives program.
• 2019: The Legislature approved Senate Bill 1201 to transition the Idaho State
Police out of the Highway Distribution Account beginning in state FY 2022. The
percentage allocation to local highway jurisdictions (cities, counties, and highway
districts) will increase .5% per year in FY 2022, FY 2023, and FY 2024, and .25%
in FY 2025 and FY 2026. This increased the local share of the Highway
Distribution Account from 38% to 40% in FY 2026.
• 2021: Considerable progress is made on transportation funding this session.
House Bill 308 to implement Governor Little’s Building Idaho’s Future Plan sent
$47.2 million from the state General Fund in a one-time payment to local highway
jurisdictions for road and bridge maintenance and construction. Like any large
one-time infusion of money, cities should be careful to spend it on construction,
equipment purchases or other nonrecurring expenses and not in the city's
operating budget, which would leave a hole to fill in future years.
House Bill 362 was also signed into law by the Governor and increased the
percentage of state sales tax revenues dedicated for transportation from 1% to
4.5%, and these revenues come out after revenue sharing, so they do not reduce
the pool of revenue sharing dollars. ITD was guaranteed $80 million annually for
projects on the state highway system and local highway jurisdictions received the
revenue in excess of $80 million annually that was distributed once per year at the
end of the state Fiscal Year in June through the Highway Distribution Account.
The new local revenue was estimated at $4 million in state FY 2022 and will
increase in future years. AIC included a third column in our Highway Distribution
Account projections for this revenue.
• 2022: The Legislature passed Governor Little’s landmark transportation
investment legislation—Senate Bill 1359—that provided $200 million on a one-
time basis for local bridges, $6 million for air, $8 million for rail, $18 million to
pay off GARVEE bonds, and $10 million to build a road at the Port of Lewiston.
The Leading Idaho Local Bridge (LILB) Program funded repair or replacement of
bridges greater than 20 feet long in poor condition or posted for load weight
restriction. The Local Highway Technical Assistance Council administered the
program, and the funds were used for competitive grants for bridge projects. The
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bill also included $10 million for the Children Pedestrian Safety Program.
• 2023: After decades where local highway jurisdictions struggled to fund road and
bridge maintenance and construction, the State of Idaho stepped up again to
provide real help. House Bill 354 continued Governor Little’s policy of using state
surplus revenues for local roads and bridges, for property tax relief and getting the
best bang for the buck with these investments of state dollars. The bill transferred
$245 million for FY 2023 for local bridge maintenance, pedestrian, and safety
projects, including shoulder widening, sidewalk crossing, pedestrian bridge repair,
sidewalk ramps, sidewalk lighting, sidewalk flashing beacons, etc., and grants to
Idaho airports. The bill appropriated $402.8 million for FY 2024 for road and
bridge maintenance, transportation capacity and safety projects, statewide
transportation projects, local road and bridge maintenance projects, and local
transportation projects, including $121 million from the state general fund to the
Local Highway Distribution Fund.
• 2024: House Bill 770 dedicates $200 million to fund the last tranche of local
bridge construction projects, which the state has already invested $400 million in
the last couple of years. The bill also provides about $120 million for local
transportation projects from the state general fund for capacity enhancement and
safety. Most of the bill takes effect July 1, 2024.
• 2025: House Bill 25 directs $45 million annually to local governments for
highway projects immediately, rather than allowing it to grow to the current $60
million cap. Previously, the statute allocated no less than $80 million and no more
than $140 million to Transportation Expansion Congestion Mitigation (TECM).
The state was guaranteed $80 million, with local governments receiving the
remainder—resulting in $60 million over time. The proposed language increases
the total amount each year, for the next three years, with the state taking the
entirety of the funds, minus $45 million specifically allocated annually to local
governments. The legislation included an emergency clause, outlining that the
changes took effect immediately upon being signed into law. Senate Bill 1218
contained the ITD budget but within that budget there is $110 million for local
road and bridges projects. Of that amount, cities will receive about $33 million.
• 2026: House Bill 976 and House Bill 968 combined provide $32,877,300 for
transportation funding. Of that amount, 60% goes to the Strategic Initiatives
Program Fund to be applied for as grants through LHTAC and 40% goes to the
Local Highway Distribution Fund, which is about $13.15 million for local
highway distribution. Because it contains an emergency clause, it took effect
immediately upon signature.
The Highway Distribution Account provides over $250 million to local highway
jurisdictions annually. Revenues were stagnant for more than a decade preceding the
passage of HB 312 in 2015 largely due to two factors:
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• Idaho’s fuel tax and vehicle registration fees were last increased in 1996. State
fuel taxes are levied on a per gallon basis, so inflation substantially eroded the
purchasing power of fuel tax revenue since the last increase; and
• Fuel consumption was not increasing due to high fuel prices and more fuel-
efficient vehicles.
On an inflation-adjusted basis, Highway Distribution Account revenues to cities declined
30% from 1999 to 2015. The new revenue from House Bill 312 in 2015 basically offset
the decline in purchasing power since the last revenue increase in 1996.
Below are the annual percentage increases/decreases in Highway Distribution Account
revenues to cities for the past several years.
Old Formula HB 312 HB 362
FY 2015: +4.87%
FY 2016: +5.09% Takes Effect
FY 2017: +1.45% +20.75%
FY 2018: +3.40% +3.22%
FY 2019: +4.96% +3.93%
FY 2020: -.86% -1.06%
FY 2021: +7.73% +9.84% Takes Effect
FY 2022: +1.5% -1.7%
FY 2023: +1.75% +.8% +0%
FY 2024: +7.19% +3.58% +1.68%
FY 2025: +1.09 4.70% 10.31
Methodology for Projections: AIC relies exclusively on ITD’s projections for HUR
(Highway User Revenue) increases under both the old law and new HB 312. As of 2025,
the “Sales Tax” distribution, also referred to as HB 362, is fixed at $45 million to be
shared between local governments and is not expected to increase.
With respect to General Fund money, those funds are typically appropriated by the
Legislature each year and then fully distributed in July of that same year. Because those
appropriation bills are passed well after a city’s fiscal year has already begun, AIC
recommends lagging only the general funds portion and budgeting them in the following
fiscal year.
For example, during the 2026 legislative session, the state appropriated about $13 million
to the Local Highway Distribution Fund. That amount is reflected in the “General Fund”
column of ITD’s distribution reports. Although the money will be paid to cities in July
2026, it will arrive well after the FY26 budget has already been set and while cities are
preparing the FY27 budget. Additionally, there is no way to know how much the state
will appropriate. For those reasons, the 2026 appropriation should be used in the FY27
budget, while the other projected revenue amounts may be used in the FY26 budget.
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Because General Fund monies are effectively one-time funds and are not dedicated
ongoing revenues for cities, this lagging approach helps avoid budgetary problems. AIC
also recommends that funds from the General Fund column be used only for one-time
expenses, such as equipment purchases, road projects, or similar capital needs, rather than
for personnel costs or other ongoing obligations.
Projections:
For the remainder of city FY26, HUR (Old and New HB312) – ITD expects growth of
1.5% to finish out for the remainder of the year. H362 Sales Tax – As previously
mentioned this is now a flat amount and will likely stay this way into the future. General
Fund – The appropriation seen in the 2025 Legislative Session (SB 1218) was down
about a 9% from the 2024 and came in July 2025.
For FY 27, HUR (Old and New HB312) – ITD expects growth of 1.2% for FY2027 as
well. H362 Sales Tax – Because this now set at a flat amount, the dollar figures will
remain consistent. General Fund – As previously mentioned, because these are
effectively one time funds, AIC recommends that the money that the city receives in July
of City FY26, be budgeted in spent in City FY27. This year, city portion of the General
Fund distribution will be decreased by 88.04%
Highway Distribution Account revenues are allocated solely on the basis of population.
See Appendix Q for your city’s revenue history and projections for the Highway
Distribution Account.
Because of the passage of Senate Bill 1231 by the 2022 Idaho Legislature, cities,
counties, and highway districts are no longer required to do separate reporting on the
Annual Road and Street Finance Report for the HB 312 revenue. Cities, counties, and
highway districts will still be required to fill out and publish the Annual Road and
Street Finance Report every year, but the specific provisions of HB 312 reporting are
eliminated, which will streamline the reporting process.
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Revenues to Cities from Highway Dist. Account, FY 2016 to FY 2027 (projected)
For more information on Highway Distribution Account Apportionments, refer to Idaho
Code 40-701. For more information on apportionment of funds from highway distribution
accounts to local units of government, refer to Idaho Code 40-709.
ITD’s Reports on HDA Funds can be found on there website HERE.
Annual Road and Street Finance Report—Idaho Code 40-708 and
40-207
Each city must complete an Annual Road and Street Finance Report. The report must be
submitted to the State Controller by December 31, and the report must also be published
as a legal notice once in the official city newspaper between January 1-15. A sample
report is provided in Appendix N.
The report must list funds received from local, state, and federal sources, and
expenditures for road, bridge and culvert construction, repair, maintenance, equipment,
and administration. Cities can save publication costs by publishing only the portions of
the report that pertain to the city.
The State Controller is authorized to withhold Highway Distribution Account funds from
cities that have not completed and submitted the report. Failure to comply with the
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provisions of Idaho Code 40-708 is a misdemeanor, carrying a potential fine of up to
$500 and imprisonment for up to 90 days.
Because of the passage of Senate Bill 1231 by the 2022 Idaho Legislature, cities,
counties, and highway districts are no longer required to do separate reporting on the
Annual Road and Street Finance Report for the HB 312 revenue. Cities, counties, and
highway districts will still be required to fill out and publish the Annual Road and
Street Finance Report every year, but the specific provisions of HB 312 reporting are
eliminated, which will streamline the reporting process.
All the information and resources to complete the Annual Road and Street Finance
Report, including links to the reporting portal, videos with instructions, and line-by-line
directions for completing the report, are available at this link.
https://lhtac.org/resources/annual-road-and-street-financial-report/
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State Liquor Account
Distribution of the State Liquor Account—Idaho Code 23-404
Idaho is one of 17 states where the sale of liquor is controlled by the state. The Idaho
Liquor Division (formerly the Idaho Liquor Dispensary) was established in 1935 in the
wake of Prohibition to provide the state with control over the distribution and sale of
distilled spirits.
All liquor sold in the state of Idaho comes through the division’s warehouse in Boise,
which typically contains about 200,000 cases valued in excess of $15 million. After
visiting the warehouse, the liquor is shipped to 174 retail outlets throughout the state: 68
of which are state-owned and operated, along with 106 private contract stores. These
stores sell liquor to individuals, as well as bars and restaurants licensed to sell liquor by
the drink. All products are priced uniformly throughout the state.
The proceeds of the Liquor Division are distributed through the State Liquor Account to
the state, cities, and counties. These are general fund revenues unless the city chooses to
dedicate the revenues to a particular use.
The distribution formula for State Liquor Account revenues is explained below.
• First, liquor account revenues are used to cover the operating expenses of the
Liquor Division.
• Excess revenues are then split between the state (50 percent) and cities and
counties (50 percent).
The state portion is allocated to:
• Substance abuse treatment,
• Public school income fund,
• Drug, mental health, and family court services fund,
• Cooperative welfare account,
• Court supervision fund,
• Community colleges,
• Idaho State Police and
• The remaining revenues are allocated to the state general fund.
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The local government share is split giving 15% to the courts and 85% to be split between
cities (57.7% of the 85% split) and counties (42.3% of the 85% split). Of the 85%
allocation, as of 2026, $2M comes off of the top and goes to ISP. 90% of the cities’ share
is allocated to cities with liquor stores on the basis of the city’s share of statewide liquor
sales. The remaining 10% is distributed to cities without liquor stores or distribution
stations in proportion to the city’s share of the population of all cities throughout the state
without a liquor store within their limits. There is a hold harmless provision that
guarantees cities will receive their base, established in the 1981 fiscal year.
Liquor Account revenue has grown consistently in recent years, although the state has
benefitted from most of the growth as a result of a change in the distribution formula.
Understanding the local dynamics that impact liquor sales is important when trying to
project liquor revenue. For example, many Washington state residents have been flocking
to liquor stores in Idaho border communities to escape the higher prices resulting from
implementation of a statewide ballot initiative privatizing liquor sales in Washington.
In some areas of the state, Sunday sales have increased revenue. Thirty-two counties have
authorized liquor stores to be open on Sunday, including:
Ada, Adams, Bannock, Benewah, Blaine, Boise, Bonner, Boundary, Camas,
Canyon, Clark, Clearwater, Custer, Elmore, Gem, Gooding, Idaho, Jerome,
Kootenai, Latah, Lemhi, Lewis, Lincoln, Nez Perce, Owyhee, Payette, Power,
Shoshone, Teton, Twin Falls, Valley, and Washington.
State Liquor Account revenue history can be found in Appendix R. After a couple years
of rapid growth in revenue during 2020-2021, we are now seeing that level of increase
was not sustainable, and revenues could be flat or drop a bit in the next few years. As of
the Liquor Division’s 2025 report, they are now expecting to see a 0.4% increase in for
FY2026.
For a full review of the distribution of moneys in Idaho’s Liquor Fund Account, please
refer to Idaho Code 23-404.
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Projections:
As of 2026, AIC is providing Liquor Fund projections for general budgeting purposes
only. These projections should be treated as high-level estimates, as actual distributions
vary drastically based on point-of-sale activity within each city. In addition, 2026
legislative changes modified the distribution formula by redirecting $2 million from the
local share of the Liquor Fund to the Idaho State Police. Based on the Liquor Division’s
estimated increase for FY 2026 and the projected impact of those legislative changes,
AIC estimates an average decrease in local distributions of approximately 5.5%.
Methodology:
AIC develops Liquor Fund projections in coordination with the Idaho Liquor Division.
We rely on their estimates to approximate the increase or decrease in expected funding
for the upcoming fiscal year. Because the projections provided by the Liquor Division
shows the increase or decrease of the total amount funds distributed, it is possible that
one city’s share may increase or decrease significantly more than the average projected
number based on the point of sale numbers.
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State Liquor Funds Received by Cities, FY 2016 to FY 2027 (est.)
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Glossary of Budgeting & Finance Terms
1 Percent Initiative (tax). A property tax limitation initiative brought to a statewide vote
in 1978, 1992 and 1996. Idaho voters approved the original initiative in 1978, but
defeated the others. The initiative aimed to restrict aggregate property taxes to no more
than 1%of taxable market value for a particular property. The 1978 initiative was
drastically amended by the Idaho Legislature and never fully went into effect—however,
lawmakers did impose strict property tax limits on local governments including a 5%cap
on property tax budget increases which was in place from 1980 to 1991.
3 Percent Cap (tax). Idaho’s prior property tax cap that was replaced by the current 8%
Cap in 2021. The law limited increases in local government property tax levies to 3%over
the highest levy of the preceding three years, plus growth factors for new construction
and annexation. The 3%Cap did not restrict voter approved bonds or levies. The law was
sponsored by Governor Phil Batt and was passed by the 1995 Idaho Legislature.
Ad valorem (tax). Formal term for property tax; literally, “according to value.” It is a tax
on the value of real property (land, buildings and any fixtures attached to buildings) and
personal property (equipment, furniture, etc., not attached to real property).
Agency Funds (finance). One of four types of fiduciary funds. Agency funds are used to
report resources held by the reporting government in a purely custodial capacity (assets
equal liabilities). Agency funds typically involve only the receipt, temporary investment,
and remittance of fiduciary resources to individuals, private organizations, or other
governments.
Annexation (tax). Cities may increase the property tax portion of their budget by an
inflation factor of up to 3% over the highest dollar levy for any of the three preceding tax
years. There are also growth factors for new construction and annexation that are
restricted to 90% of the taxable market value of each. The maximum increase, including
new construction and annexation levies, cannot exceed 8%, except for terminating
revenue allocation areas for urban renewal districts and forgone levies, which are both
outside the 8% Cap. The county auditor reports to each taxing district the value of new
construction and annexation on or before the fourth Monday in July.
Appropriation Ordinance (finance). The appropriation ordinance is approved by the
city council and provides the legal authority for expenditure of city funds up to the
specified amount for each fund or department during the upcoming fiscal year.
Assessment (tax). In Idaho, property is assessed at full market value using comparable
sales or construction cost data. Every parcel within the county is reassessed on a
scheduled basis, usually every five years. In years when a property is not reassessed its
value is adjusted according to a formula to reflect current market conditions.
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Assessor, County (government). The county official charged with assessment of all real
and personal property in the county (except operating property), which forms the basis
for property tax levies by local governments.
Assets (finance). Property that has monetary value.
Audit (finance). An examination of an entity’s accounting system, review of its authority
to carry out activities, the presence of adequate controls against fraud and misuse of
public funds, and “to attest to the fairness of management’s assertion in the financial
statements or to evaluate whether management has efficiently and effectively carried out
its responsibilities.”
Balanced Budget (finance). All governmental entities in Idaho are required to adopt a
balanced budget. They succeed when planned (budgeted) expenditures and revenues
match. The term is often misunderstood, because it doesn’t necessarily require that the
books balance at $0 when the fiscal year ends. It simply means that the state or local
government cannot plan to run a deficit during the fiscal year. Options such as holding
back spending, transferring reserves or “rainy day funds” to cover the need, and
borrowing exist to prevent governments from going in the red.
Base Budget (finance). The expenditure and revenue base budget reflects ongoing costs
and revenues for services that are reasonably anticipated to be provided in the future.
One-time costs and revenues do not generally become part of the base budget. New
ongoing commitments (such as additional facilities to maintain or new personnel to
support added services) and new ongoing funding sources become part of the base and
therefore their impact on future budgets must be considered.
Biennial Budgeting (finance). Some cities, notably Boise, utilize two-year (biennial)
budgets. The process avoids the need for extensive budget preparation every year and
improves productivity. Idaho statute requires cities to adopt annual budgets—therefore,
every year the city must go through the process of approving the tentative budget,
advertising and holding the budget hearing and adopting the appropriations ordinance.
However, additional budget development work is largely eliminated for the second year
of the two-year budget.
Bond (finance). A written promise, generally under seal, to pay a specified sum of
money, called the par value or principal, at a specified date or dates in the future (the
“date of maturity”) together with periodic interest at a specified rate. There are two major
types of bonds. General obligation bonds commit the full faith and credit of the entity to
repay the bonds. Given this level of commitment interest rates are relatively low and are
tax exempt for public purposes. Revenue bonds are paid off with revenue generated by
the facility financed by the bonds (as in the case of an airport, civic center or sewer
project). Both types of borrowing are addressed in Article VIII, Section 3 of the Idaho
Constitution. General obligation bonds require two-thirds voter approval and typically are
redeemed out of a special property tax levy dedicated for that purpose. Revenue bonds
for water, sewer and electrical facilities require simple majority voter approval—revenue
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bonds to finance airport facilities do not require voter approval. Once bonds are
approved, some entities issue bond anticipation notes to begin the up-front cash flow for
the project—the notes are repaid when the bonds are sold. Cities, counties, and some
special districts can also issue local improvement district bonds, which do not require an
election.
Budget (finance). Idaho Code provides a budget adoption process that all cities must
follow each year. The council approves a tentative budget, which sets a ceiling on
aggregate expenditures and the city’s property tax levy. Following a public hearing, the
city approves the appropriation ordinance for the upcoming fiscal year, which provides
the legal authority for expenditure of city funds up to the specified amount for each fund
or department.
Budget Cycle (finance). Related to, but not the same as, the fiscal year. A budget cycle
refers to the planning, proposal, public hearing, and adoption schedule public entities use
in developing their budgets.
Budget Hearing (finance). The council must hold a public hearing on the budget and
legal notice must be published twice in the official city newspaper at least seven days
apart. The hearing must occur prior to the city’s certification of its property tax levy to
the county commissioners (which must happen by the Thursday preceding the second
Monday in September). The notice of public hearing must include: the date, time, and
place of the budget hearing; the proposed expenditures and revenues by fund or
department for the upcoming fiscal year, the budgeted revenues and expenditures for the
current fiscal year, and actual revenues and expenditures from the prior fiscal year; and
the estimated property tax and non-property tax revenues for the upcoming fiscal year. At
the hearing, any interested person may testify concerning the proposed budget.
Budget Transfer (finance). Occurs when a governmental entity moves money from one
fund (spending category) to another. Unlike private businesses, most governments
operate with many different types of funds that can be used only in specific ways. Cities
are prohibited from transferring revenues from certain dedicated funds, e.g. bond
redemption, capital improvement or street funds, where revenues are restricted to
specified purposes.
Capital Budget (finance). The plan for future construction, repair, rehabilitation,
renovation, or purchase of capital facilities. The capital budget is based on a capital
improvement plan, which is a multiyear (typically 5-year) plan for capital projects.
Because capital projects often extend beyond the fiscal year, the city either appropriates
the entire project cost in the initial fiscal year or identifies annual phases, which may be
approved in future years if funding is available.
Capital Expenditures (finance). Purchases of facilities and equipment with a life cycle
of more than 1 year, which cost more than a specified dollar amount.
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Capital Improvement Plan (finance, government). A long-term plan for construction,
repair, rehabilitation, renovation, or purchase of capital assets having a useful life of more
than 5 years. These activities may be planned for years ahead because of their cost and
the need to juggle debt. Capital improvement plans identify the necessary improvements
over a 5-year period; the timing of construction, repair, or purchase; and the revenue
sources to support the plan. CIPs assist local government officials in making basic
decisions about the rate and direction of growth in their communities.
Cash Flow (finance). A way to look at how revenues are received and the coordination
required to deal with revenues that ebb and flow during different times of the fiscal year.
For example, cities begin their fiscal year on the first day of October, but the vast
majority of property tax revenue is received in January and July. Governments deal with
this by carrying over revenues from the previous fiscal year or using tax anticipation
notes, registered warrants, or some other short-term borrowing.
Certification of Property Tax Levy (tax). The council is required to certify the property
tax levy (in dollars) to the county commissioners no later than the Thursday prior to the
second Monday in September (unless granted an extension by the county commissioners,
not to exceed seven working days). The certification must include taxes levied for
payment of bonds and any special levies.
Circuit Breaker (tax). Also known as the Property Tax Reduction Program, this reduces
property taxes on primary residences for homeowners who are low-income elderly,
disabled, children, widow(ers), blind, former prisoners of war, or disabled veterans. The
amount of relief is tied to income and applicants must make an annual application. Local
governments are reimbursed through a state appropriation for lost revenues. Legislation
passed in the 2022 session allows cities to establish their own circuit breaker programs to
provide additional tax relief.
Comprehensive Plan (planning). A long-term planning document used to guide the
growth and development of a community. The plan is the result of public input, study and
analysis of existing physical, economic, environmental, and social conditions and a
projection of expected future conditions. Idaho’s Local Land Use Planning Act spells out
specific elements that must be addressed in the comprehensive plan, including property
rights, population, schools, economic development, land use, natural resources,
hazardous areas, infrastructure and public services, transportation, recreation, housing,
community design, implementation, etc. The plan serves as a guide for making land use
changes, preparing implementing ordinances (including zoning and subdivision
ordinances), and developing the capital improvement plan.
Debt (finance). There are various types of indebtedness, short and long-term. The state
and local governments are legally prohibited from deficit spending. They must adopt a
balanced budget (a constitutional requirement for the state, and statutory for local
governments). Certain types of indebtedness are permitted, including voter-approved
general obligation bonds repaid with a special property tax levy, and revenue bonds that
are repaid through revenues generated by the new public facility.
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Debt Service (finance). The annual payments that are required to support debt issues
including interest and principal payments.
Debt Service Fund (finance). Governmental fund type used to account for the
accumulation of resources for, and the payment of, long-term debt principal and interest.
Dedicated Fund (finance). Dedicated funds are established to ensure that revenues are
used for specific purposes, usually defined by state law or local policy.
Deficit (finance). In public finance, when spending exceeds revenues.
Encumbrance (finance). Involves a commitment to spend, such as a purchase order or a
contract. An encumbrance reserves part of the current year’s budgeted amount and is
released when the amount reserved is paid, which sometimes occurs in the next fiscal
year.
Enterprise Funds (finance). Public services that are self-supporting through user fees,
most commonly water, sewer, and sanitation services.
Equalization (tax). Boards of county commissioners meet as boards of equalization to
equalize assessments and act on appeals and claims for property tax exemptions. Once
the equalization process is complete, the rolls are transmitted to the county auditor who
prepares an abstract of all real and personal property to be submitted to the Idaho Tax
Commission, which further reviews and equalizes all values.
Exemption (tax). Property tax exemptions include the homeowner’s exemption,
speculative value of agricultural land, business inventory, livestock, business personal
property, certain intangibles, and household goods. The circuit breaker is not an
exemption—the state replaces lost revenues to local governments. There are also sales
and income tax exemptions.
Expenditure (finance). The spending of public funds by a city official, authorized by the
appropriations ordinance.
Expenditure Forecast (finance). A prediction by a government budgeting official of
how much the agency is expected to spend over a period of time.
Fee (finance). A payment charged by a local government for a service provided to a
specific consumer. Fees constitute a growing portion of state and local budgets. The most
commonly charged fees are for water and sewer service, recreation, building permits, dog
licenses, etc. Public notice and hearing are required if new fees are established, or
existing fees are increased more than 5%. It is important to understand the distinction
between a fee (which must be directly related to the cost of providing a specific service)
versus a tax (a forced contribution for government services provided to the population at
large). Taxes imposed by local governments must be specifically authorized by state law.
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Fiduciary Funds (finance). Funds used to report assets held in a trustee or agency
capacity for others and which cannot be used to support the government’s own programs.
The fiduciary fund category includes pension (and other employee benefit) trust funds,
investment trust funds, private-purpose trust funds, and agency funds.
Fiscal Year (finance). The fiscal year for cities runs October 1 through September 30,
which is the same for Idaho counties and the federal government. The state fiscal year
runs July 1 through June 30. The fiscal year for cities and counties was changed in
1977—prior to that time, cities and counties budgeted by the calendar year.
Forgone Revenue (tax). When a city levies less than the maximum amount of property
taxes as allowed under the 8%Cap, the forgone revenue accumulates and can be included
in the tax levy in subsequent years. In order for the forgone revenue to accumulate, the
city council must pass a resolution each year identifying what amount of the available
forgone for that tax year that the city wishes to accrue. The procedure for levying for
forgone revenue includes council adoption of a resolution indicating intent to levy for
forgone revenue, the amount of forgone revenue to be levied, and the purpose for which
the forgone revenue will be used. The city then publishes notice and holds a public
hearing, which can be done in conjunction with the annual budget publication and
hearing.
Franchise Fees (utility). Utilities are charged a fee as part of being granted a franchise
for use of the public right-of-way. Examples of services with franchise agreements
include electricity, natural gas, cable television, etc.
Fund (finance). An independent fiscal and accounting entity with a self-balancing set of
accounts recording cash and/or other resources together with all related liabilities,
obligations, reserves, and equities that are segregated for the purpose of carrying on
specific activities or attaining certain objectives.
Fund Balance (finance). Funds remaining at the end of the fiscal year that are carried
over into the new fiscal year.
Fund Classifications (finance). The three categories used to classify various types of
funds: governmental, proprietary, and fiduciary.
Fund Type (finance). One of 11 classifications into which all individual funds can be
categorized. Governmental fund types include the general fund, special revenue funds,
debt service funds, capital projects funds, and permanent funds. Proprietary fund types
include enterprise funds and internal service funds. Fiduciary fund types include pension
(and other employee benefit) trust funds, investment trust funds, private-purpose trust
funds, and agency funds.
General Fund (finance). This fund includes revenues that may be spent on a wide
variety of governmental purposes, typically including administration, law enforcement,
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fire protection, planning and zoning, building, code enforcement, parks, etc. The
Government Finance Officers Association definition: “The fund used to account for all
financial resources, except those required to be accounted for in another fund.”
General Obligation Bond (finance). These bonds commit the full faith and credit of the
government entity and are repaid by a special property tax levy. General obligation bonds
must receive two-thirds supermajority voter approval and are used for major public
facilities such as schools, city halls, jails, and libraries.
Hardship Exemption (tax). County commissioners acting as a board of equalization may
exempt a petitioner from property tax if a taxpayer can make the case that paying the tax
would cause an undue hardship. Each applicant must apply on or before June 20
annually. The taxpayer also has to document their financial condition.
Highway Distribution Account (finance). The Highway Distribution Account receives
revenue from vehicle registration fees, state fuel taxes, state sales tax, and various
transportation-related fees. The revenue is allocated to the Idaho Transportation
Department, Idaho State Police, and local highway jurisdictions. Constitutional and
statutory provisions require these revenues be used for construction, maintenance and
repair of streets and bridges.
Hold Harmless (legal). Proposals for reallocating state shared revenues typically include
a hold harmless provision intended to ensure that no governmental entity receives less
than they receive under the current formula, assuming there is no sharp reduction in total
revenues or in the total distribution.
Homeowner’s Exemption (tax). The homeowner’s property tax exemption was
originally passed by voter initiative in 1982. The exemption covers owner-occupied
primary residences with up to one acre of land, exempting 50%of the value or $125,000,
whichever is less.
ICRMP (Idaho Counties Risk Management Program) (acronym). ICRMP provides
property and casualty insurance to over 600 cities, counties, special districts, and other
local government entities throughout Idaho. Started by the Idaho Association of Counties
in 1985, it is now an independent public entity operated by a board of directors comprised
of local government officials.
Impact Fee (finance). Proportionate sharing of the impact of new development on off-
site improvements (streets, parks, police, and fire stations, etc.). Impact fees are
authorized under the Idaho Development Impact Fee Act. Cities, counties, and
countywide highway districts may utilize the authority, but not school districts. The
adoption of impact fees requires an extensive capital improvement planning process to
identify necessary projects eligible for impact fee funding.
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Incentive Reallocation (finance). A key budget policy for encouraging efficiency in city
departments. At year-end, a part of department savings is returned to the department for
discretionary use. The uses are generally for productivity tools and other improvements.
Infrastructure (government). The term has many dimensions, typically referring to the
physical structures necessary to sustain a population base, such as bridges, roads, water
and sewer, city halls and police and fire stations. The technical definition reads as
follows: “Long-lived capital assets that normally are stationary in nature and normally
can be preserved for a significantly greater number of years than most capital assets.”
Inventory Replacement (tax). Refers to the property tax on business inventories, which
was repealed when the state sales tax was instituted in the mid-1960s. The business
inventory replacement program allocated a portion of state sales tax revenue to most non-
school taxing districts to reimburse them for the loss of these property tax revenues.
Inventory replacement is being phased out due to changes in the revenue sharing formula
by the Idaho Legislature to allocate it on a per capita basis.
Judicial Confirmation (finance). Local governments in Idaho cannot incur debt beyond
the fiscal year without a vote of the people, except for “ordinary and necessary
expenses.” Idaho statute allows government entities to seek prior approval from a judge
confirming that a proposed expenditure is an ordinary and necessary expense.
Levy (tax). A property tax, expressed as a rate or percentage of value of the property.
Levy Limit (tax). Restriction on the tax rate for particular funds authorized to levy
property taxes. For example, the maximum levy rate to support city cemeteries is 0.0004.
Levy limits work alongside, but independently of, the 8%Cap on property tax revenues.
Liabilities (finance). Debt or other legal obligation arising out of transactions in the past,
which must be liquidated, renewed, or refunded at some future date. The term does not
include encumbrances.
LID (Local Improvement District) (acronym, government). Areas in a city or county set
up for financing of improvements that typically benefit property owners in a specific area
(often for streets, curb and gutter, sidewalks, etc.). LIDs are created upon initiation of a
petition from property owners or by resolution of the governing board. Local
improvement districts levy assessments on property owners within the district in relation
to the benefits derived from the improvements. LIDs may issue bonds and there is no
requirement for a popular vote. Detailed procedures are set out in Idaho Code Title 50,
Chapter 17 for operation of these districts.
Local Government Investment Pool (finance). This program is administered by the
State Treasurer’s office. Local entities may invest by passing a resolution. By pooling
their money local governments get the advantage of volume and more professional
investment expertise. Money in this pool can be invested only in specified types of
financial “paper.” Money can be fairly easily withdrawn.
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Major Fund (finance). A governmental fund or enterprise fund reported as a separate
column in the basic fund financial statements. The general fund is always a major fund.
Otherwise, major funds are funds whose revenues, expenditures/expenses, assets or
liabilities (excluding extraordinary items) are at least 10%of the corresponding total for
all governmental or enterprise funds and at least 5%of the aggregate amount for all
governmental and enterprise funds for the same item. Any other governmental or
enterprise fund may be reported as a major fund if the government’s officials believe that
fund is particularly important to financial statement users.
Net General Obligation Debt (finance). General obligation debt reduced by amounts
being paid with other than general resources (e.g., general obligation debt associated with
proprietary funds and special assessment debt) as well as amounts available in sinking
funds for debt repayment.
New Construction (tax). Cities may increase the property tax portion of their budget by
an inflation factor of up to 3% over the highest dollar levy for any of the three preceding
tax years. There are also growth factors for new construction and annexation that are
restricted to 90% of the taxable market value of each. The maximum increase, including
new construction and annexation levies, cannot exceed 8%, except for terminating
revenue allocation areas for urban renewal districts and forgone levies, which are both
outside the 8% Cap. The values for new construction are determined by the county
assessor, who is required to prepare a new construction roll. The county auditor reports to
each taxing district the value of new construction and annexation on or before the fourth
Monday in July.
Object of Expenditure (finance). Expenditure classifications within each organizational
unit (department). Objects of expenditure are used to classify the numerous line-items in
the budget and include: salaries and wages, fringe benefits, professional services, travel
and transportation, utilities, office supplies, industrial supplies, buildings and
improvements, and furnishings and equipment.
Occupancy Tax (tax). Taxes assessed for new properties, which are prorated for the
portion of the year that the property is occupied. Because the tax is prorated it is less than
the full fair market value of the property.
One-Time Money (finance). Revenues that are the result of an unusual or singular
occurrence and are not expected to recur in future years. Prudent budgeting dictates that
such revenues be spent on one-time costs, such as purchase of equipment or new building
construction, rather than ongoing programs or costs (such as salaries for permanent
employees) that would need funding in future years.
Operating Budget (finance). The operating budget finances the day-to-day, current
operations of government over the fiscal year. This is in contrast to the capital budget,
which funds long-term projects on a multi-year basis.
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Operating Property (tax). Most property is assessed by county assessors, but operating
property owned by businesses such as utilities and railroads is centrally assessed by the
Idaho Tax Commission. The money collected is then passed out in the counties where the
centrally assessed property is located. Some of Idaho’s strange county boundaries (such
as the mostly unpopulated southeast dogleg of Blaine County) can be attributed to the
attempt to be sure railroad properties were included within as many counties as possible.
Ordinary and Necessary Expense (finance). Article VIII, Section 3 of the Idaho
Constitution requires voter approval of multi-year debt or liabilities with the exception of
“ordinary and necessary expenses authorized by the general laws of the state.” Ordinary
and necessary expenses may go through the process of judicial confirmation to ensure
they meet the necessary criteria.
Organizational Unit (finance). Each major department in the government is classified
(for budgeting purposes) as an organizational unit. Organizational units for cities would
include: administration, police, fire, water, sewer, etc.
Overlapping Debt (finance). Proportionate share that property within a government must
bear of the debts of other local governments located wholly or in part within the
geographic boundaries of the reporting government. Except for special assessment debt,
the amount of debt of each unit applicable to the reporting unit is arrived at by (1)
determining what percentage of the total assessed value of the overlapping jurisdiction
lies within the limits of the reporting unit, and (2) applying this percentage to the total
debt of the overlapping jurisdiction. Special assessment debt is allocated based on the
ratio of assessments receivable in each jurisdiction, which will be used wholly or in part
to pay off the debt, to total assessments receivable, which will be used wholly or in part
for this purpose.
Own Source Revenue (finance). Term often used in U.S. Census Reports to compare
locally raised revenue with state or federal aid. Own source revenue includes taxes, fees,
service charges, etc.
PERSI (Public Employee Retirement System of Idaho) (acronym, personnel). PERSI
handles the massive retirement fund for employees of the state and many local
governments, including all school districts. Its governing board, which meets monthly
and oversees investment of the fund, is appointed by the governor.
Personal Property (tax). For tax purposes, this term has a broad meaning which includes
everything that is “not fastened to the earth, or screwed, bolted or welded to the wall or
floor” (according to the Idaho Association of Counties County Handbook.) Also includes
buildings on public lands.
Property Taxes (tax). Also referred to as ad valorem (“according to value”) taxes,
property taxes comprise the most important general fund revenue source for local
governments. Property taxes are levied on real and personal property. Increases in the
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property tax portion of a city’s budget are limited to an inflationary increase of up to
3%and a total increase of not to exceed 8%, including growth factors for new
construction and annexation.
Real Property (tax). Idaho law establishes three classifications of property: real,
personal, and operating. For taxation purposes, real property is defined by Idaho Code as
“land, and all standing timber thereon…and all buildings, structures and improvements,
or other fixtures of whatsoever kind on land…”
Reappropriation (finance). The inclusion of a balance from the prior year’s budget as
part of the budget of the subsequent fiscal year. Reappropriation is common for
encumbrances outstanding at the end of a fiscal year that a government intends to honor
in the subsequent fiscal year.
Reserve (finance). An account used to indicate that a portion of fund equity is legally
restricted for a specific purpose or not available for appropriation and subsequent
spending.
Reserve for Contingencies (finance). A budgetary reserve set aside for emergencies or
other unforeseen expenditures.
Resort Cities Tax (tax). Resort cities with less than 10,000 population can adopt local
option retail sales, alcohol by the drink and lodging taxes, provided they obtain 60%voter
approval. To qualify the city must derive “the major portion of its economic well-being
from businesses catering to recreational needs and meeting needs of people traveling to
that destination city for an extended period of time.”
Revenue (finance). Funds received by the city as income, including tax payments,
interest earnings, grants, and state sales tax revenue sharing.
Revenue Anticipation Notes (finance). RANs are cash flow borrowings in the national
municipal credit markets to allow the city to obtain funds to meet current obligations in
advance of receipt of revenues. Idaho Code and federal arbitrage rules constrain the
amount and timing of such borrowing.
Revenue Bond (finance). Typically issued to fund improvements for local government
enterprise operations including water, sewer, and airports. Unlike general obligation
bonds, most do not require two-thirds voter approval—however, their interest rates are
higher because the full faith and credit and taxing power of the governmental entity is not
committed to repay the debt. Revenue bonds are paid off from the revenue generated by
the new facility. Interest on revenue bonds used for public purposes is usually tax-
exempt.
Revenue Estimate (finance). Revenue estimation is critical in the budgeting process.
Decision makers have to agree on revenue projections before they can proceed to put a
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budget together matching revenue to anticipated expenditures. All units of local
government in Idaho are required to approve balanced budgets.
Revenue Sharing (finance). Revenue sharing in Idaho can mean several different things.
For some, it is a general term that includes all of the state shared revenues allocated to
local governments, including: Highway Distribution Account, local government revenue
sharing, State Liquor Account, etc. To others it specifically refers to the City-County
Revenue Sharing Program created in 1984, where a portion of state sales tax revenue is
allocated to local governments on a formula basis. Half goes to the counties on a per
capita basis, though there is a floor of $30,000 for each county. Half is allocated to the
cities on a population basis.
Sales Tax (tax). The sales tax was adopted by the Idaho Legislature in 1965 and affirmed
by the voters in a statewide referendum in 1966. Initially it was 3%, but then it was
increased “permanently” twice in the 1980s: to 4%in 1984 and then 5%in 1987. The last
increase to 6%went into effect in October 2006. Sales tax revenues comprise a significant
source of revenue for the state general fund. All but five states impose a sales tax; two of
these five states border Idaho—Oregon and Montana.
Service Charge (finance). Typically refers to a charge for water, sewer, sanitation, and
other enterprise operations of local governments. They are called charges (instead of
taxes) because the charges must have a reasonable relationship to the cost of providing
the services. Taxes are typically imposed for general revenue raising purposes. Charges
are levied to maintain operations on a self-supporting basis. Service charges for
enterprise funds are often a major source of revenue to a municipality’s total budget.
Special Assessment (tax). Charge imposed on a parcel of property for the payment of a
service or project that has direct benefit to the property being assessed. See also local
improvement district.
State Liquor Account (finance). Created in 1982, the state liquor account pays the bills
of the state Liquor Division and then apportions the remaining revenue among the state,
cities, and counties. The cities’ portion is distributed on the basis of each city’s share of
statewide liquor sales; those cities that do not have a liquor store or distribution station
receive funds on a per capita basis. There is a hold harmless provision that guarantees
cities will receive the base established in Fiscal Year 1981.
Subsequent Roll (tax). Transient personal property in the county from the fourth
Monday of June to the fourth Monday of November, “missed” personal properties are
included in this roll. Estimates of this roll are included in the calculation of property tax
levies based upon the dollar amount certified by each taxing entity.
TAN (Tax Anticipation Note) (acronym, finance). A promissory note of a governmental
entity in anticipation of taxes to be collected by that entity, usually within the same fiscal
year. These are commonly used during (predictable) parts of the year when expenses
exceed available revenues.
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Tax Base (tax). The taxable value of a property after all exemptions and other
adjustments have been applied. It is referred to as either the taxable value of an individual
property or the total taxable value for a government entity.
Tax Code Area (tax, finance). Organizing device for determining tax liability. All
taxpayers pay property taxes to the county and to a school district, but cities and a wide
array of special districts (highway, sewer, water, cemetery, etc.) each with their own
boundaries creates considerable complexity. Each variation—even small counties can
have dozens—is a tax code area. There are about 3,300 tax code areas in Idaho.
Tax Collections (tax). The amount actually collected; does not include delinquencies.
Tax Increment Financing (tax). Also known as revenue allocation. A financing tool
typically used as part of an economic development strategy to attract businesses into a
blighted or underdeveloped part of a city. To utilize TIF, the city must establish an urban
renewal agency and officially designate an area in which public improvements will be
made using property tax revenue generated by development within the TIF area.
Tax Rate (tax). For property tax purposes the tax rate is determined by dividing the tax
base into the dollar amount of the property tax portion of the entity’s budget.
Warrant (finance). A written promise of a governmental entity to pay money, which is
similar to a check. These are used by the state of Idaho (payments issued through the
State Controller’s office are issued as warrants) and many local governments.
Warrant of Distraint (tax). An order for seizure of property to force payment of a
property tax or certain other assessments or fees.
Withholding Tax (tax). Income tax payments withheld by employers and sent to a state
or federal tax agency on behalf of employees.
Zero-Base Budgeting (finance). An approach to budgeting that includes reconsideration
of all spending, in every budget cycle. It means, among other things, that each department
must justify its existence each year by preparing decision units showing the actual goods
and services that need to be funded.
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Appendix A
Model Chart of Accounts
Assets
101. Cash (including cash equivalents)
101.1 Petty cash
102. Cash with fiscal agent
103. Investments—current
104. Interest receivable—current
105. Taxes receivable—current
105.1 Allowance for uncollectible
current taxes (credit)
106. Taxes receivable—delinquent
106.1 Allowance for uncollectible
delinquent taxes (credit)
107. Interest and penalties receivable—
taxes
107.1 Allowance for uncollectible
interest and penalties (credit)
111. Tax liens receivable
111.1 Allowance for uncollectible tax
liens (credit)
112. Accounts receivable
112.1 Allowance for uncollectible
accounts receivable (credit)
113. Unbilled accounts receivable
113.1 Allowance for uncollectible
unbilled accounts receivable
(credit)
121. Special assessments receivable—
current
121.1 Allowance for uncollectible
current special assessments
(credit)
122. Special assessments receivable—
noncurrent
122.1 Allowance for uncollectible
noncurrent special assessments
(credit)
123. Special assessments receivable—
delinquent
123.1 Allowance for uncollectible
delinquent special assessments
(credit)
124. Special assessment liens receivable
124.1 Allowance for uncollectible
special assessment liens (credit)
125. Interest receivable—special
assessments
125.1 Allowance for uncollectible
special assessment interest
(credit)
126. Intergovernmental receivable
127. Notes receivable
127.1 Allowance for uncollectible notes
(credit)
128. Loans receivable
128.1 Allowance for uncollectible loans
(credit)
130. Due from other funds—
_________fund
131. Due from component unit
132. Rent receivable
132.1 Allowance for uncollectible rent
(credit)
141. Inventories—materials and supplies
142. Inventories—stores for resale
143. Prepaid items
144. Deferred charges
151. Investments—noncurrent
151.1 Unamortized premiums—
investments
151.2 Unamortized discounts—
investments (credit)
152. Advance to other funds—_______
fund
161. Land
162. Infrastructure
162.1 Accumulated depreciation—
infrastructure (credit)
163. Buildings
163.1 Accumulated depreciation—
buildings (credit)
164. Improvements other than buildings
164.1 Accumulated depreciation—
improvements other than
buildings (credit)
165. Machinery and equipment
165.1 Accumulated depreciation—
machinery and equipment
(credit)
166. Construction in progress
170. Other assets
Liabilities, Fund Balances and Net Assets
201. Vouchers payable
202. Accounts payable
203. Compensated absences payable
204. Claims and judgments payable
205. Contracts payable
206. Retainage payable
207. Intergovernmental payable
208. Due to other funds—_______fund
210. Due to component unit
211. Matured bonds payable
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212. Matured interest payable
213. Accrued interest payable
222. Deferred revenue—unavailable
223. Deferred revenue—unearned
224. Notes payable—current
225. Bonds payable—current
225.1 General obligation bonds payable
225.2 Special assessment debt with
government commitment
225.3 Revenue bonds payable
225.4 Other bonds payable
226. Capital leases payable—current
227. Other current liabilities
228. Customer deposits
230. Advance from other funds—
_______fund
231. Bonds payable—noncurrent
231.1 General obligation bonds payable
231.2 Special assessment debt with
government commitment
231.3 Revenue bonds payable
231.4 Other bonds payable
232. Unamortized premiums on bonds
233. Unamortized discounts on bonds
(debit)
234. Unamortized charge—refunding
bonds
235. Notes payable—noncurrent
236. Capital leases payable—noncurrent
237. Net pension obligation
238. Other noncurrent liabilities
240. Fund balance—reserved for debt
service
241. Fund balance—reserved for
endowments
242. Fund balance—reserved for
encumbrances
243. Fund balance—reserved for
inventories
244. Fund balance—reserved for prepaid
items
245. Fund balance—reserved for
noncurrent loans receivable
246. Fund balance—reserved for advance
to other funds
247. Fund balance—reserved for capital
assets held for resale
248. Fund balance—reserved for _______
249. Fund balance—unreserved
249.1 Fund balance—unreserved,
designated for _____
249.2 Fund balance—unreserved—
undesignated
250. Net assets, invested in capital assets,
net of related debt
251. Net assets, restricted for _______
251.1 Net assets restricted for
_______—permanent restriction
251.2 Net assets restricted for
_______—temporary restriction
252. Net assets, held in trust for pension
benefits
253. Net assets, held in trust for pool
participants
254. Net assets, held in trust for other
purposes
255. Net assets, unrestricted
256. Net assets—general government
Revenues
310. Property taxes
311. Sales and use taxes, local option
311.1 Lodging
311.2 Alcohol by the drink
311.3 Retail sales
312. Franchise Fees
312.1 Power
312.2 Cable
312.3 Natural Gas
312.4 Water
313. Penalties and interest on delinquent
taxes
313.1 Property taxes
313.2 Sales and use taxes
320. Licenses and permits
321. Business licenses and permits
321.1 Alcoholic beverages
321.2 Health
321.3 Police and protective
321.4 Professional and occupational
321.5 Amusements
321.6 __________
322. Nonbusiness licenses and permits
322.1 Building structures and
equipment
322.2 Animal licenses
330. Intergovernmental revenues
331. Federal government grants
331.1 Operating—categorical
331.11 Direct
331.12 Indirect
331.2 Operating—noncategorical
331.21 Direct
331.22 Indirect
331.3 Capital
331.31 Direct
331.32 Indirect
332. Federal government payments in lieu
of taxes
333. State government grants
333.1 Operating—categorical
333.2 Operating—noncategorical
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333.3 Capital
334. State government shared revenues
334.1 State revenue sharing
334.2 Highway distribution account
334.3 State liquor account
335. Local government unit (specify unit)
grants
336. Local government unit (specify unit)
shared revenues
337. Local government unit (specify unit)
payments in lieu of taxes
340. Charges for services
341. General government
341.1 Zoning and subdivision fees
341.2 Printing and duplicating services
342. Public safety
342.1 Special police services
342.2 Special fire protection services
342.3 Protective inspection fees
343 Sanitation
343.1 Sewerage charges
343.2 Street sanitation charges
343.3 Refuse collection charges
344. Health
344.1 Health and inspection fees
344.2 Hospital fees
344.3 Clinic fees
344.4 Animal control and shelter fees
345. Culture-recreation
345.1 Golf fees
345.2 Swimming pool fees
345.3 Playground fees
345.4 Park and recreation concessions
345.5 Auditorium use fees
345.6 Library use fees (not fines)
345.7 Zoo charges
350. Fines
350.1 Court
350.2 Library
351. Forfeits
352. Special assessments
352.1 Capital improvement
352.2 Service
361. Investment earnings
361.1 Interest revenues
361.2 Dividends
361.3 Net increase (decrease) in the fair
value of investments
362. Rents and royalties
363. Escheats
364. Contributions and donations from
private sources
365. Contributions from property
owners—special assessments
370. Special assessment financing
380. Other financing sources
381. Interfund transfers in—________
fund
382. Proceeds of general capital asset
dispositions
382.1 Sale of general capital assets
382.2 Compensation for loss of general
capital assets
383. General long-term debt issued
383.1 General obligation bonds issued
383.2 Special assessment bonds issued
383.3 Special assessment debt with
government commitment issued
383.4 Other bonds issued
383.5 Refunding bonds issued
383.6 Premiums on bonds sold
383.7 Capital leases
384. Special items—________
385. Extraordinary items—_______
386. Capital contributions
Expenditures
410. General government
411. Legislative
411.1 Governing body
411.2 Legislative committees and
special bodies
411.3 Ordinances and proceedings
411.4 City clerk
412. Executive
412.1 Mayor
412.2 Boards and commissions
413. Legal services
413.1 City attorney
413.2 Prosecution
414. Financial administration
414.1 Finance
414.11 Accounting
414.12 Independent audit
414.13 Budget
414.14 Treasury
414.15 Licensing
414.16 Purchasing
414.17 Debt administration
414.2 Recording and reporting
414.3 Personnel administration
415. Other—unclassified
415.1 Planning and zoning
415.2 Data processing
415.3 Research and investigation
415.4 General government buildings
and plant
420. Public safety
421. Police
421.1 Police administration
421.2 Crime control and investigation
421.21 Criminal investigation
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421.22 Vice control
421.23 Patrol
421.24 Records and identification
421.25 Youth investigation and
control
421.26 Custody of prisoners
421.27 Custody of property
421.28 Crime laboratory
421.3 Traffic control
421.4 Police training
421.5 Support service
421.51 Communications services
421.52 Automotive services
421.53 Ambulance services
421.54 Medical services
421.6 Special detail services
421.7 Police stations and buildings
422. Fire and emergency medical services
422.1 Fire administration
422.2 Fire fighting
422.3 Fire prevention
422.4 Fire training
422.5 Fire communications
422.6 Fire repair services
422.7 Emergency medical services
422.8 Fire stations and buildings
423. Protective inspection
423.1 Protective inspection
administration
423.2 Building inspection
423.3 Plumbing inspection
423.4 Electrical inspection
423.5 Gas inspection
423.6 Air conditioning inspection
423.7 Boiler inspection
424. Other protection
424.1 Civil defense
424.2 Militia and armories
424.3 Flood control
430. Highways and streets
430.1 Paved streets
430.2 Unpaved streets
430.3 Alleys
430.4 Sidewalks and crosswalks
430.5 Snow and ice removal
430.6 Bridges
430.7 Tunnels
430.8 Storm drainage
430.9 Street lighting
431. Sanitation
431.1 Sanitation administration
431.2 Street cleaning
431.3 Waste collection
431.4 Waste disposal
431.5 Sewage collection and disposal
431.51 Sanitary sewer construction
431.52 Sanitary sewer maintenance
431.53 Sanitary sewer cleaning
431.54 New sewer services
431.55 Sewer lift stations
431.56 Sewage treatment plants
431.6 Weed control
440. Culture-recreation
440.1 Culture-recreation
administration
440.2 Participant recreation
440.21 Supervision
440.22 Recreation centers
440.23 Playgrounds
440.24 Swimming pools
440.25 Golf courses
440.26 Tennis courts
440.27 Other recreational facilities
440.3 Spectator recreation
440.31 Botanical gardens
440.32 Museums
440.33 Art galleries
440.34 Zoos
440.4 Special recreational facilities
441. Parks
441.1 Supervision
441.2 Park areas
441.3 Parkways and boulevards
441.4 Forestry and nursery
441.5 Park policing
441.6 Park lighting
442. Libraries
442.1 Library administration
442.2 Circulation
442.3 Catalog
442.4 Reference
442.5 Order
442.6 Periodicals
442.7 Extension
442.8 Special collections
442.9 Branch libraries
450. Urban redevelopment and housing
450.1 Urban redevelopment and
housing administration
450.2 Urban redevelopment
450.21 Redevelopment
administration
450.22 Conservation projects
450.23 Rehabilitation projects
450.24 Clearance projects
450.25 Relocation
450.3 Public housing
450.4 Other urban redevelopment
451. Economic development and
assistance
451.1 Economic development and
assistance administration
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451.2 Economic development
460. Debt service
461.1 Bond principal
461.2 Other debt principal
462.1 Interest—bonds
462.2 Interest—other debt
463. Fiscal agent’s fees
464. Issuance costs
465. Advance refunding escrow
470. Intergovernmental expenditures
480. Other financing uses
481. Interfund transfers out—_______
fund
482. Payment to refunded bond escrow
agent
483. Discount on bonds issued
485. Special items—_______
486. Extraordinary items—_______
Character and Object Classification
100. Personal services—salaries and wages
110. Regular employees
120. Temporary employees
130. Overtime
200. Personal services—employee benefits
210. Group insurance
220. Social security contributions
230. Retirement contributions
240. Tuition reimbursements
250. Unemployment compensation
260. Workers’ compensation
290. Other employee benefits
300. Purchased professional and technical
services
310. Official/administrative
320. Professional
330. Other professional
340. Technical
400. Purchased-property services
410. Utility services
411. Water/sewerage
420. Cleaning services
421. Disposal
422. Snow plowing
423. Custodial
424. Lawn care
430. Repair and maintenance services
440. Rentals
441. Rental of land and buildings
442. Rental of equipment and
vehicles
450. Construction services
500. Other purchased services
510. Insurance, other than employee
benefits
520. Communications
530. Advertising
540. Printing and binding
550. Travel
600. Supplies
610. General supplies
620. Energy
621. Natural gas
622. Electricity
623. Bottled gas
624. Oil
625. Coal
626. Gasoline
630. Food
640. Books and periodicals
700. Property
710. Land
720. Buildings
730. Improvements other than
buildings
740. Machinery and equipment
741. Machinery
742. Vehicles
743. Furniture and fixtures
800. Other objects
810. Interest Payments
820. Principal Payments
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Appendix B
City Budget Calendar for FY 2027
PLEASE NOTE: The dates shown are state law deadlines for budgeting actions. City officials
are strongly encouraged to complete each step in the budgeting process as early as possible.
Date Action / Event ID Code
or Rule
Thursday,
Apr. 30, 2026
Last day for the city to notify the county clerk of the date, time,
and location of the city budget hearing for the upcoming fiscal
year. ("Not later than April 30 of each year…")
Idaho
Code 63-
802A
Monday,
July 27, 2026
Before 2023, IDAPA 35.01.03-802.08 required county auditors
to report new construction and annexation values to taxing
districts by the fourth Monday in July. This requirement has
been removed; however, if you haven't received this
information by then, contact the county auditor.
Monday,
Aug. 3, 2026
The county auditor shall notify the State Tax Commission and
cities of the taxable valuation of all taxable property within that
city from the current year's property roll, previous year
operating property roll, and the prior year's actual or current
year's estimated subsequent and missed property rolls. The
county auditor will furnish the value from the current operating
property roll upon receipt from the State Tax Commission.
("Prior to the first Monday in August…")
Idaho
Code 63-
1312(2)
Monday,
Aug. 3, 2026
The county auditor shall notify each city of the total of property
tax replacement monies and identify the type of replacement
money.
IDAPA
35.01.03 -
803.05.b
Choose
appropriate
date
The City Council must adopt a tentative budget prior to the
public hearing on the budget. Legal notice of the proposed
budget and budget hearing must be published twice, at least 7
days apart, in the official newspaper. Note: Cities advertising in
weekly newspapers should be aware of publication dates and
adjust deadlines accordingly.
Idaho
Code 50-
1002
Wednesday,
Sept. 9, 2026
Last day for budget hearing ("…Prior to certifying to the
county commissioners…")
Idaho
Code 50-
1002
Thursday,
Sept. 10, 2026
Last day to certify property tax levy to county commissioners.
("…not later than the Thursday prior to the second Monday in
September…")
Idaho
Code 63-
803(3)
Wednesday,
Sept. 30, 2026
Appropriations ordinance must be passed by the council and
published once in the official newspaper by this date. ("The
city council of each city shall, prior to the commencement of
each fiscal year, pass an ordinance to be termed the annual
appropriation ordinance…")
Idaho
Code 50-
1003
Thursday,
Oct. 1, 2026
Beginning of 2025 Fiscal Year. Idaho
Code 50-
1001
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1/26/2026
Date Description
3/23/2026 63-1312(1) County auditor notifies each district, other than school districts, of the prior year's total taxable
value within such district.
4/30/2026 63-802A Each taxing district will notify each appropriate county clerk of the date and location of its budget
hearing.
5/26/2026 Rule 805.02 County clerk to submit list of districts failing to notify regarding budget hearings as per 63-802A.
6/1/2026 50-2903A URAs with an RAA formed after 7/1/2016 must attest to the STC if a modification of their plan
has occurred or that no modification has occurred.
7/20/2026 27-120, 40-802,
and 39-1332
County auditor shall provide to each highway, hospital, and cemetery district a statement showing
the aggregate market value for assessment purposes of all property in the district. For highway
district only: in addition, shall provide the same information for each city in the highway district.
7/27/2026 63-301A County auditor shall report to each taxing district the value of new construction and annexation.
8/3/2026 63-1312(2)
County auditor shall notify the STC and each taxing unit of the taxable valuation of all taxable
property within that district from the current year's property roll, previous year operating property
roll, and the prior year's actual or current year's estimated subsequent and missed property rolls.
8/3/2026 Rule 803.05.b County auditor shall notify each taxing district or unit of the total property tax replacement monies
and identify the type of replacement money (thru June 30).
8/3/2026 Rule 803.05.d County auditor shall notify each taxing unit of the gross earnings tax on solar farms billed for the
current year (thru June 30).
No later than
September 1 50-2913(3)(b) STC shall notify appropriate board of county commissioners and city council of any urban renewal
agency that failed to register its plans with the STC registry.
9/8/2026 63-410(1) STC will certify operating property values to each county auditor.
9/10/2026 63-803(3)
Taxing districts certify their property tax budgets (in whole dollars) to each county unless an
extension of not more than 7 working days is granted by the county commissioners. For school
emergency fund, the due date is before the 2
nd Monday of September.
9/10/2026 Rule 810.01
STC will notify county clerks of the amounts distributed to each school district from the School
District Facilities Fund. Levied amounts for each school district will be required to be reduced by
these amounts.
9/14/2026 63-724(5)(b) County Auditor shall certify the completed homeowner property tax relief roll to the STC.
9/21/2026 63-808(1) Clerk of the board must prepare 4 certified copies of the record of levies and deliver one copy to
the assessor, tax collector, state tax commission, and clerk's office.
9/21/2026 63-724(6) STC shall certify to the county auditor and tax collector the amounts to be paid by the State to the
counties for homeowner's property tax relief.
9/21/2026 63-803(3) Due date for taxing districts to certify their property tax budgets if granted an extension by the
county commissioners.
9/28/2026 63-808(2)
If an extension is granted by the county commissioners, due date for the clerk of the board to
prepare 4 certified copies of the record of the levies and deliver one copy to the assessor, tax
collector, state tax commission, and clerk's office.
10/26/2026 63-809(1) Deadline for STC to approve budget and levies.
12/1/2026 67-1076
Before December 1
st, local governing entities must update registration information on the SCO's
central registry. The STC and the county clerk of each county shall provide a list of all taxing
districts & URAs within the state and county to the SCO.
12/1/2026 50-2913(2) URAs shall submit their plans to the STC central registry.
12/31/2026 63-802(1)(f) Resolutions to reserve forgone amounts must be completed and submitted to the STC.
1/15/2027 67-1076(7)(b) SCO notifies county commissioners and STC of every entity failing to provide required
Prior to
2/15/2027 63-810(1)(b) Last day of discovery of an erroneous levy due to clerical, mathematical, or electronic error. If
discovered after this date, no correction is allowed.
SCO = State Controller's Office
URA = Urban Renewal Agency
Idaho Code or
Rule
RAA = Revenue Allocation Area
STC = State Tax Commission
2026 Taxing District Calendar
70
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April
Friday, April 2 Budget Packets Distributed to Departments
Monday, April 5 Discussion with City Council on FY 21‐22 Budget Priorities
Friday, April 16 Budget Packets Completed
Monday, April 26 Follow‐up discussion with City Council on FY 21‐22 Budget Priorities
Friday, April 30 Notify Twin Falls County of Public Hearing Date for the FY 21‐22 Budget
May
Tuesday ‐ Thursday, May 4 ‐ 6 Roundtable discussions with Departments
Tuesday ‐ Thursday, May 25 ‐ 27 Big Budget Balancing Meeting
June
July
Friday, July 2 Preliminary budget to Council for review
Monday, July 12 Budget Presentation to Council ‐ Overview
Monday, July 19 Budget Presentation to Council ‐ FOCUS AREAS 2 & 3
Monday, July 26 Budget Presentation to Council ‐ FOCUS AREAS 4 & 5
Thursday, July 29 Publish Notice of Public Hearing on Rate Adjustments
August
Monday, August 2 Budget Presentation to Council ‐ FOCUS AREAS 1, 6 & 7
Thursday, August 5 Publish Notice of Public Hearing on Rate Adjustments
Monday, August 9 FOCUS AREA 8, Adoption of Preliminary FY 21‐22 Budget, set Public Hearing Date
Monday, August 9 Public Hearing on Proposed Rate Adjustments
Thursday, August 12 Publish Notice of Public Hearing on FY 21‐22 Budget
Monday, August 16 Council Review of Preliminary Budget ‐ All Sections
Thursday, August 19 Publish Notice of Public Hearing on FY 21‐22 Budget
Monday, August 23 Public Hearing on FY 21‐22 Proposed Budget
Monday, August 23 Council Adoption of FY 21‐22 Budget
Week of August 23 Certify Tax Levy to County
Tuesday, August 31 Publish Appropriations Ordinance & Send Copy to Secretary of State
September
Wednesday, September 8, 2021 Last Day for FY 21‐22 Budget Hearing
Thursday, September 9, 2021 Last Day to Certify Tax Levy to County
Thursday, September 30, 2021 Final Date to Publish Appropriations Ordinance
Published Notices
City Council
Public Hearings
Statutory Guidelines and "Drop Dead" dates.
Appendix C: City of Twin Falls FY 2021‐2022 Budget Calendar
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Appendix D: Sample Notices of Budget Hearing
FY 2012 FY 2013 FY 2014
Actual Budgeted Proposed
Fund Name Expenditures Expenditures Expenditures
General Fund
Administration $1,371,582 $1,826,235 $1,710,784
Enforcement $1,261,925 $1,322,358 $1,326,579
Fire $486,093 $817,714 $1,105,592
General Fund Total $3,119,600 $3,966,307 $4,142,955
Building $244,598 $241,574 $265,124
Parks & Recreation $457,204 $542,829 $690,045
Sanitation $574,621 $1,351,000 $1,110,900
Wastewater $22,635,713 $2,835,164 $3,106,169
Street $878,418 $3,012,523 $2,637,580
Water $2,211,057 $2,886,687 $3,071,014
Technology $272,487 $456,588 $480,920
EXPENDITURES
CITY OF AMMON, IDAHO
NOTICE OF PUBLIC HEARING #2013-011
PROPOSED BUDGET FOR FISCAL YEAR 2013-2014 (FY 2014)
NOTICE IS HEREBY GIVEN that the City Council of the City of Ammon, Idaho, will hold a public hearing
for consideration of the proposed budget for the fiscal period October 1, 2013 to September 30, 2014,
pursuant to the provisions of Section 50-1002, Idaho Code. The hearing will be held at City Hall, 2135
South Ammon Road, Ammon, Idaho, at 7:00 p.m., on August 22, 2013. All interested persons are
invited to appear and show cause, if any, why such budget should or should not be adopted. Copies of
the proposed budget in detail are available at City Hall during regular office hours (8:00 a.m. to 5:00 p.m.
Monday - Friday). Anyone desiring accommodations fo r disabilities, please c all City Hall at (208) 612-
4000 at least 48 hours prior to the public hearing.
Broadband $137,845 $325,023 $777,029
Grand Total All Funds $30,531,543 $15,617,695 $16,281,736
FY 2012 FY 2013 FY 2014
Actual Budgeted Proposed
Fund Name Revenue Revenue Revenue
Property Tax Levy General Fund $1,852,729 $1,897,883 $1,982,462
Other Revenues
General $1,853,632 $2,121,098 $2,178,332
Building $186, 411 $169,060 $212,000
Parks & Recreation $495,706 $532,829 $690,045
Sanitation $828,616 $797,829 $850,899
Wastewater $2,662,775 $2,835,164 $2,976,885
Street $649,994 $789,781 $887,580
Water $2,598,055 $2,578,687 $2,562,895
Technology $284,546 $472,818 $432,715
Broadband $14,318 $257,956 $777,975
Grand Total All Funds $9,574,053 $10,555,222 $11,569,326
Total Tax and Other Revenues $11,426,782 $12,453,105 $13,551,788
Fund Balance Transfers $19,104,761 $3,164,590 $2,729,948
Total Expenditures $30,531,543 $15,617,695 $16, 281,736
REVENUES
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CITY OF GOODING
PROPOSED BUDGET FOR FISCAL YEAR 2013-14
A PUBLIC HEARING PURSUANT TO Idaho Code 50-1002 will be held for consideration of the proposed budget for the fiscal year from October
1, 2013 to September 30, 2014. The hearing will be held at City Hall, 308 5th Ave West, Gooding, Idaho at 6:30 p.m. on August 5, 2013. All
interested persons are invited to appear and show cause, if any, why such budget should or should not be adopted. Copies of the proposed City
budget in detail are available at City Hall during regular office hours. City Hall is accessible to persons with disabilities. Anyone desiring
accommodations for disabilities related to the budget documents or to the hearing, please contact City Hall, 934-5669 at least 48 hours prior to the
public hearing. The proposed FY 2013-14 budget is shown below as FY2014 proposed budget expenditures and revenues.
Fund Name
FY 2012 FY 2013
FY 2014
Actual Budget
Expenditures
Current Budget
Expenditures
Proposed Budget
Expenditures
General Fund
Administration 229,203 256,383 299,084
Police 464,800 486,218 506,768
Fire 115,449 118,621 166,662
Total General Fund $809,452 $861,222 $972,514
Street 517,846 553,797 543,896
Airport 226,291 378,334 392,441
Parks 58,346 226,907 229,022
Library 87,550 89,800 113,595
Capital Improvement 287,797 156,665 147,951
Water 490,400 7,386,300 7,396,290
Water Grant 500,000 500,000 500,000
Sewer 324,840 430,410 434,190
Sewer Debt Service 90,730 93,980 93,980
Sanitation 187,105 204,089 214,300
Irrigation 136,400 141,488 151,180
Subtotal Expenditures $2,907,305 $10,161,770 $10,216,845
Grand Total All Funds $3,716,757 $11,022,992 $11,189,359
Fund Name
FY 2012 FY 2013 FY 2014
Actual Budget
Revenues
Current Budget
Revenues
Proposed Budget
Revenues
Property Tax Levy
General 477,680 492,011 529,062
Ag Exp Prpty Rplcmnt 4,032 3,793 3,793
Street 208,018 214,260 221,226
Airport 19,786 20,380 21,043
Parks 47,329 48,750 50,335
Library 62,677 64,480 66,576
Capital Improvement 11,156 12,146 12,541
Total Property Tax Levy $830,678 $855,820 $904,576
Revenue Sources Other Than Property Tax
General 327,740 365,418 439,659
Street 309,828 339,537 322,670
Airport 206,505 357,954 371,398
Parks 11,017 178,157 178,687
Library 24,873 25,320 47,019
Capital Improvement 276,641 144,519 135,410
Water 490,400 7,386,300 7,396,290
Water Grant 500,000 500,000 500,000
Sewer 247,570 356,070 434,190
Sewer Debt Service 168,000 168,320 93,980
Sanitation 187,105 204,089 214,300
Irrigation 136,400 141,488 151,180
Total Non-Property Tax Revenue $2,886,079 $10,167,172 $10,284,783
Grand Total All Revenues $3,716,757 $11,022,992 $11,189,359
The proposed expenditur
es and revenues for fiscal year 2013-14 have been tentatively approved by the City Council and entered in detail in the
Journal of Proceedings. Publication dates for the notice of the public hearing are July 25, 2013 and August 1, 2013 in The Times News. Morri Hall,
City Clerk
73
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Appendix E
Model and Sample Appropriation Ordinances
Model Appropriatio
n Ordinance
AN ORDINANCE ENTITLED THE ANNUAL APPROPRIATION ORDIN ANCE FOR THE FISCAL YEAR
BEGINNING OCTOBER 1, 20 , A P P R O P R I A T I N G T H E S U M O F $ __ TO DEFRAY THE EXPENSES AND
LIABILITIES OF THE CITY OF __ FOR SAID FISCAL YEAR, SPECIFYING THE OBJECTS AND PURPOSES
FOR WHICH SAID APPROPRIATION IS MADE, AUTHORIZING A LEVY OF A SUFFICIENT TAX UPON THE
TAXABLE PROPERTY, PROVIDING FOR REPEAL OF CO NFLICTING ORDINANCES, DIRECTING THE CITY
CLERK TO FILE CERTIFIED COPIES OF THIS ORDINANCE WITH THE COUNTY COMMISSIONERS AND IDAHO
SECRETARY OF STATE, AND PROVIDING AN EFFECTIVE DATE.
BE IT ORDAINED by the Mayor and Council of the City of ___ , ___ County, Idaho:
Section 1. That the sum of $____ ______ be, and the same is hereby appropriated to defray the necessary expenses and liabilities of
the City of __________, __________ County, Idaho for the fiscal year beginning October 1, 20_____.
Section 2. The objects and purposes for which such appropriation is made, and the amount of each object and purpose is as follows:
GENERAL FUND
Administration $ _______
___
Planning and Zoning $ __________
Building Department $ __________
Law Enforcement $ __________
Code Enforcement $ __________
Fire Department $ __________
TOTAL GENERAL FUND $ __________
RECREATION FUND $ __________
CAPITAL IMPROVEMENT FUND $ __________
STREET FUND $ __________
WATER FUND $ __________
SEWER FUND $ __________
TOTAL APPROPRIATIONS $ __________
Section 3. That a general tax levy of $ __________ on all taxable property within the City of __________ be levied for the
general purposes of said City, for the fiscal year beginning October 1, 20_____.
Section 4. All ordinances and parts of ordinances in conflict with this ordinance are hereby repealed.
Section 5. The City Clerk of the City of __________ is hereby directed to file a certified copy of this Ordinance with the County
Commissioners of __________ County, Idaho, and the Idaho Secretary of State, in accordance with Idaho Code 50-1003 and 63-
804.
Section 6. This ordinance shall take effect and be in full force upon its passage, approval and publication in one issue of the
__________, the official newspaper of the City of __________.
PASSED <under suspension of rules> by roll call vote of the City Council at a convened meeting of the __________ City
Council held on the _____ day of September, 20_____.
APPROVED by the Mayor of the City of __________, Idaho, this _____ day of __________, 20_____.
______________________________
Mayor ATTEST:
______________________________
City Clerk-Treasurer
74
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75
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76
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CITY OF GOODI
NG, IDAHO
ORDINANCE No. 682
ANNUAL APPROPRIATIONS ORDINANCE
AN ORDINANCE OF THE CITY OF GOODING, IDAHO, ENTITLED THE ANNUAL APPROPRIATION ORDINANCE FOR
THE FISCAL YEAR BEGINNING OCTOBER 1, 2013, AND ENDING ON SEPTEMBER 30, 2014, APPROPRIATING THE SUM
OF $11,189,359 TO DEFRAY THE EXPENSES AND LIABILITIES OF THE CITY OF GOODING FOR SAID FISCAL YEAR,
AUTHORIZING A LEVY OF A SUFFICIENT TAX UPON THE TAXABLE PROPERTY AND SPECIFYING THE OBJECTS
AND PURPOSES FOR WHICH SAID APPROPRIATION IS MADE.
BE IT ORDAINED by the Mayor and Council of the City of Gooding, Gooding County, Idaho:
Section 1: That the sum of $11,189,359 be, and the same is appropriated to defray the necessary expenses and liabilities of the City of
Gooding, Gooding County, Idaho for the fiscal year beginning October 1, 2013.
Section 2: The objects and purposes for which such appropriation is made, and the amount of each object and purpose is as follows:
Section 3. That the general tax levy of 904,576 on all taxable property within the City of Gooding be levied in an amount allowed by
law for the general purposes for said City, for the fiscal year beginning October 1, 2013.
Section 4. All ordinances and parts of ordinances in conflict with this ordinance are hereby repealed.
Section 5. This ordinance shall take effect and be in full force upon its passage, approval and publication in one issue of The Times
News, a newspaper of general circulation in the Magic Valley, and the official newspaper of said City.
PASSED under suspension of rules upon which a roll call vote was take n and duly enacted an Ordinan ce of the City of Gooding,
Gooding County, Idaho at a convened meeting of the City of Gooding City Council held on the 5
th day of August, 2013.
Attest:
_______
_______________________________ ______________________________________
Mayor City Clerk
General Fund
Administration 299,084
Police 506,768
Fire 166,662
Total General Fund $972,514
Street 543,896
Airport 392,441
Parks 229,022
Library 113,595
Capital Improvement 147,951
Water 7,396,290
Water Grant 500,000
Sewer 434,190
Sewer Debt Service 93,980
Sanitation 214,300
Irrigation 151,180
Sub-total $10,216,845
Grand T
otal All Funds $11,189,359
77
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Appendix F
Idaho Tax Commission L-2 Form
In recent years, the Tax Commission has modernized the Excel file used for the L-2 form.
The updated form is intended to be completed electronically, as it can automatically pull
much of the underlying data and perform many of the necessary calculations. For that
reason, templates of the form are not included in this manual.
Once available, this form can be downloaded here:
https://tax.idaho.gov/taxes/property/property-tax-forms-guides-by-category/
78
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Appendix G
Model and Sample Appropriations Ordinance
Amendments and Notices of Public Hearing
Model Notice of Hearing on Appropriations Ordinance Amendment
NOTICE IS HEREBY GIVEN that the City Council of _______ ___ will hold a public hearing for consideration of an
amendment to the FY 20_____ budget at __________ City Hall __________ at _____ on the _____ day of __________,
20_____. The proposed amendment... <brief description of proposed amendment>.
FY 20___
ACTUAL
EXPENDITURES
F Y 20___
ACTUAL
REVENUES
FY 20___
ACTUAL
EXPENDITURES
FY 20___
ACTUAL
REVENUES
FY 20___
BUDGETED
EXPENDITURES
FY 20___
BUDGETED
REVENUES
FY 20___
INCREASE OVER
ORIGINAL
APPROPRIATION
Fund
Name
$ $ $ $ $ $ $
At said
hearing any interested person may appear and show cause, if any he has, why such proposed appropriations
ordinance amendment should or should not be adopted.
DATED this _____ day of __________, 20_____.
City Clerk:__________________________
Model Appropriations Ordinance Amendment
AN ORDINANCE OF THE CITY OF __________, IDAHO, AMENDING ORDINANCE NO. _____, THE
APPROPRIATIONS ORDINANCE FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 20_____;
APPROPRIATING ADDITIONAL MONIES THAT ARE TO BE RECEIVED BY THE CITY OF __________,
IDAHO, IN THE SUM OF $__________; DIRECTING THE CITY CLERK TO FILE A CERTIFIED COPY OF
THIS ORDINANCE WITH THE IDAHO SECRETARY OF STATE; AND PROVIDING AN EFFECTIVE DATE.
BE IT ORDAINED by the Mayor and Council of the City of __________, __________ County, Idaho:
Section 1. That Ordinance No. _____, the appropriations ordinance for the City of __________, Idaho, for the fiscal year
commencing October 1, 20_____, be, and the same is hereby amended as follows:
That the additional amount of $__________ be appropriated out of the revenues from __________ in the sum of
$__________, to be used for authorized activities.
Section 2. The City Clerk of the City of __________ is hereby directed to file a certified copy of this Ordinance with the
Idaho Secretary of State, in accordance with Idaho Code 50-1003.
Section 3. This ordinance shall be in full force and effect from and after its passage, approval and publication.
PASSED <under suspension of rules> by roll call vote of the City Council at a conven ed meeting of the __________
City Council held on the _____ day of __________, 20_____.
APPROVED by the Mayor of the City of __________, Idaho, this _____ day of __________, 20_____.
______________________________
Mayor
ATTEST:
______________________________
City Clerk-Treasurer
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Notice of Public Hearing
NOTICE IS HEREBY GIVEN that the City Council of Gooding, Ida ho will hold a public
hearing for consideration of a proposed amendment to the fiscal year 2014 budget. The hearing
will be held at the Gooding Municipal Building, 308 5 th Ave West at 6:00 p.m. on February 25,
2014. The proposed amendment reflects additional revenues in the form of user fees for
sanitation services.
Fund
FY 2012
Actual
Revenues
FY 2012
Actual
Expenditures
FY 2013
Actual
Revenues
FY 2013
Actual
Expenditures
FY 2014
Budgeted
Revenues
FY 2014
Budgeted
Expenditures
FY 2014
Amended
Expenditures
FY 2014
Increase Over
Original
Appropriation
Sanitation Fund $187,105 $187,105 $204,089 $204,089 $214,300 $214,300 $224,000 $9,700
Grand Total $3,716,757 $3,716,757 $11,022,992 $11,022,992 $11,189,359 $11,189,359 $11,199,059 $9,700
At said hearing any interested person may appear and show cause, if any he has, why such
proposed appropriations ordinance amendment should or should not be adopted. City Hall is
accessible to persons with disabilities. Anyone desiring accommodations for disabilities related
to the hearing, please contact City Hall, 934-5669 at least 48 hours prior to the public hearing.
Morri Hall, City Clerk
Publish February 12 & 19, 2014
80
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CITY OF GOODING, IDAHO
ORDINANCE No. 687
APPROPRIATION ORDINANCE AMENDMENT
AN ORDINANCE OF THE CITY OF GOODI NG, IDAHO, AMENDING ORDINANCE NO.
682, THE APPROPRIATIONS ORDINANCE FOR THE FISCAL YEAR BEGINNING
OCTOBER 1, 2013, APPROPRIATING ADDITI ONAL MONIES THAT ARE TO BE
RECEIVED BY THE CITY OF GOODING, IDAHO IN THE SUM OF $9,700; PROVIDING
FOR REPEAL OF CONFLICTING PROVIS IONS AND PROVIDING AN EFFECTIVE
DATE.
BE IT ORDAINED by the Mayor and Council of the City of Gooding, Gooding County, Idaho:
Section 1: That Ordinance No. 682, the appropriations ordinance for the City of Gooding, Idaho,
for the fiscal year commencing October 1, 2013, be, and the same is hereby amended as follows:
That the additional amount of $9,700 be appropriated out of the revenues of the Sanitation Fund
to be used for authorized activities.
Section 2: All ordinances and parts of ordinances in conflict with this ordinance are hereby
repealed.
Section 3: This ordinance shall take effect and be in full force upon its passage, approval and
publication in one issue of The Times News, a newspaper of general circulation in the Magic
Valley, and the official newspaper of said City.
PASSED under suspension of rules upon which a roll call vote was taken and duly enacted an
Ordinance of the City of Gooding, Gooding County, Idaho at a convened meeting of the City of
Gooding City Council held on the 25th day of February, 2014.
A t t e s t :
______________________________ _____________________________
M a y o r C i t y C l e r k
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Appendix H: Model Resolutions to Reserve & Levy Forgone
MODEL RESOLUTION TO RESERVE FORGONE
RESOLUTION NO. ______
A RESOLUTION O
F THE CITY COUNCIL OF THE CITY OF ________, IDAHO,
RESERVING THE FORGONE AMOUNT FOR FISCAL YEAR (##YEAR##) FOR
POTENTIAL USE IN SUBSEQUENT YEARS AS DESCRIBED IN IDAHO
CODE §63-802, et al.
WHEREAS, Idaho Code §50-235 empowers the city council of each city to levy taxes for
general revenue purposes; and,
WHEREAS, Idaho Code §50-1002 requires the city council of each city in the State of Idaho to
pass a budget, referred to as an annual appropriation ordinance; and,
WHEREAS, Idaho Code §63-802 sets limitations on all taxing district budget requests on the
amount of property tax revenues that can be used to fund programs and services; and,
WHEREAS, Idaho Code §63-802(1)(f) requires that the City adopt an annual resolution to reserve
additional forgone amount in order to utilize that amount in subsequent years; and,
WHEREAS, the City has met the notice and hearing requirements in Idaho Code §63-802(1)(f) to
reserve the current year’s increase in the forgone amount; and,
WHEREAS, the City intends to reserve ($$Amount in Dollars$$) of its current year’s increase in
allowable forgone amount.
NOW, THEREFORE BE IT RESOLVED BY THE COUNCIL OF THE CITY OF
__________, IDAHO, that ($$Amount in Dollars$$) of the current year’s allowable increase in its
forgone amount is reserved and included in the City’s total for gone balance for potential use in
subsequent years.
PASSED by the __________ CITY C OUNCIL on the ______ day of ____ _____________,
________.
___________________________________
MAYOR
ATTEST:
_________________________
CITY CLERK
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RESOLUTION NO. 275
A RESOLUTION OF THE CITY OF RATHDRUM, KOOTENAI COUNTY, DECLARING
THE INTENT TO COLLECT $85,000 IN FOREGONE PROPERTY TAXES FOR FISCAL
YEAR 2017 AND DECLARING THE PURPOSE FOR WHICH THE FOREGONE TAXES
ARE BEING BUDGETED.
WHEREAS, the City of Rathdrum intends to include $85,000 of its accumulated
balance of $314,366 in Foregone taxes in its FY 2017 budget as authorized by Idaho
Code Section 63-802; and,
WHEREAS, the purpose for the levy of Foregone taxes is to fund street lighting in
the city from the General Fund enabling the City of Rathdrum to repeal the existing
street light fee that generally raises the same amount of revenue; and
WHEREAS, the City provided notice of its intention to levy Foregone taxes by
publishing a notice in the Coeur d'Alene Press on 8/3/16 and again on 8/10/16; and
WHEREAS, The City Council held a public hearing concerning its intention to
collect the Foregone taxes as contemplated by this Resolution on 8/17/16 in order to
receive public comment on the proposal; and
WHEREAS, the published notice and public hearing satisfied the notice and
hearing requirements in Idaho Code Section 63-802.
NOW THEREFORE BE IT RESOLVED, by a majority vote taken by the City Council
of the City of Rathdrum on August 17th, 2016 that the above stated amount be included
in the property tax to be levied in FY2016/2017.
Upon a motion made by Council member Worthe-n , seconded
by Council member ....!:::Lu= w=-S.-!:,_ ______ , the following vote was recorded:
Council Member Paula Laws
Council Member Fred Meckel
Council Member Mark Worthen
X Yes
X Yes
X Yes
__ No
__ No
__ No
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Upon said roll call, the City of Rathdrum hereby declares its intent to collection
$85,000 in Foregone Property Taxes for fiscal year 2017 and declaring that the payment
for street lights is the purpose for which the Foregone Taxes are being budged, and has
duly enacted the same as a Resolution of the City of Rathdrum, Kootenai County, Idaho, on
the / 7-tllday of August, 2016.
APPROVED by the City Council on this fJ___~ay of August, 2016.
CITY OF RATHDRUM
Vic Holmes, Mayor
ATTEST:
84
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Appendix I: 2025 Urban Renewal Increment Value by City
Information Provided by the Idaho State Tax Commission
City 2025 Urban Reneal
Increment Value
City of Ammon 95,091,770$
City of Ashton 7,475,241$
City of Bellevue 36,068,163$
City of Boise 2,639,920,412$
City of Bonners Ferry 24,988,333$
City of Buhl 6,381,815$
City of Burley 251,314,832$
City of Caldwell 8,556,240$
City of Chubbuck 59,304,328$
City of Coeur d'Alene 694,031,149$
City of Dover 417,262,056$
City of Driggs 85,923,041$
City of Eagle 547,454,740$
City of Garden City 314,995,266$
City of Hailey 221,877,314$
City of Harrison 860,809$
City of Hayden 332,693,438$
City of Heyburn 15,193,913$
City of Idaho Falls 303,191,771$
City of Jerome 119,468,160$
City of Ketchum 923,828,446$
City of Kuna 148,493,325$
City of Lewiston 169,610,825$
City of McCall 95,871,212$
City of Meridian 1,156,852,689$
City of Middleton 88,660,754$
City of Moscow 108,871,869$
City of Mountain Home 74,099,264$
City of Nampa 1,235,340,888$
City of Oldtown 21,995,966$
City of Payette 17,353,881$
City of Pocatello 181,763,414$
City of Post Falls 465,061,725$
City of Priest River 4,096,857$
City of Rathdrum 31,764,144$
City of Rexburg 252,101,213$
City of Riggins 11,770,520$
City of Rupert 18,487,586$
City of Sandpoint 361,191,427$
City of Shelley 15,019,186$
City of Sugar City 44,620$
City of Twin Falls 630,719,018$
City of Victor 39,627,043$
Grand Total 12,234,678,663$
85
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Appendix J: Property Tax Levy Rates
City Fund Name
Exempt or Nonexempt
from 3% Cap
2025 Net Taxable
Value
2025 Property
Tax Budget
2025 Net Levy
Rate
2025 Forgone
Amount
Agricultural
Replacement
Money
Personal Property
Replacement
City of Aberdeen General Non-Exempt 99,946,076.00$ 405,412.00$ 0.0040563070 11,153.00$ $2,947.00 $7,985.89
Airport (50-321) Non-Exempt 99,946,076.00$ 26,326.00$ 0.0002634020
Streets - Lighting, Oiling Etc. Non-Exempt 99,946,076.00$ 68,446.00$ 0.0006848290
Recreation Non-Exempt 99,946,076.00$ 26,326.00$ 0.0002634020
63-1305 Judgment Non-Exempt 99,946,076.00$ 2,068.00$ 0.0000206910
528,578.00$ 0.0052886310
City of Acequia General Non-Exempt 14,092,851.00$ 21,021.00$ 0.0014916070 $1,271.26
City of Albion General Non-Exempt 28,954,062.00$ 36,359.00$ 0.0012557480 3,574.00$ $94.00 $569.24
City of American Falls General Non-Exempt 268,261,685.00$ 1,103,775.00$ 0.0041145460 331.00$ $209.00 $31,136.90
Tort Non-Exempt 268,261,685.00$ 147,089.00$ 0.0005483040
Streets - Lighting, Oiling Etc. Non-Exempt 268,261,685.00$ 160,000.00$ 0.0005964330
Recreation Non-Exempt 268,261,685.00$ 90,041.00$ 0.0003356460
63-1305 Judgment Non-Exempt 268,261,685.00$ 7,991.00$ 0.0000297880
1,508,896.00$ 0.0056247170
City of Ammon General Non-Exempt 2,353,465,430.00$ 2,811,013.00$ 0.0011944140 4.00$ $153.00 $22,691.34
Temporary Override Non-Exempt 2,353,465,430.00$ 1,250,000.00$ 0.0005103730
4,061,013.00$ 0.0017047870
City of Arco General Non-Exempt 56,844,812.00$ 88,427.00$ 0.0015555860 $563.00 $11,394.30
Tort Non-Exempt 56,844,812.00$ 26,342.00$ 0.0004634020
Streets - Lighting, Oiling Etc. Non-Exempt 56,844,812.00$ 150,951.00$ 0.0026554930
265,720.00$ 0.0046744810
City of Arimo General Non-Exempt 31,859,151.00$ 49,851.00$ 0.0015647310 $27.00 $201.98
Bond Exempt 31,859,151.00$ 31,540.00$ 0.0009899820
81,391.00$ 0.0025547130
City of Ashton General Non-Exempt 82,904,887.00$ 285,414.00$ 0.0034426680 890.00$ $2,103.00 $9,150.20
Capital Improvement Non-Exempt 82,904,887.00$ 14,270.00$ 0.0001721250
Streets - Lighting, Oiling Etc. Non-Exempt 82,904,887.00$ 147,463.00$ 0.0017787010
Recreation Non-Exempt 82,904,887.00$ 28,541.00$ 0.0003442620
475,688.00$ 0.0057377560
City of Athol General Non-Exempt 149,892,652.00$ 214,815.00$ 0.0014331260 $5,030.70
City of Bancroft General Non-Exempt 23,092,958.00$ 95,674.00$ 0.0041429950 $4,432.00 $5,638.01
Tort Non-Exempt 23,092,958.00$ 16,849.00$ 0.0007296160
Airport (50-321) Non-Exempt 23,092,958.00$ 6,000.00$ 0.0002598190
Streets - Lighting, Oiling Etc. Non-Exempt 23,092,958.00$ 95,500.00$ 0.0041354600
Recreation Non-Exempt 23,092,958.00$ 9,000.00$ 0.0003897290
63-1305 Judgment Non-Exempt 23,092,958.00$ 264.00$ 0.0000114320
223,287.00$ 0.0096690510
City of Basalt General Non-Exempt 18,745,351.00$ 22,416.00$ 0.0011958160 792.00$ $6.00 $92.01
City of Bellevue General Non-Exempt 550,346,681.00$ 887,000.00$ 0.0016117110 4,176.00$ $19.00 $7,053.85
63-1305 Judgment Non-Exempt 550,346,681.00$ 2,126.00$ 0.0000036220
889,126.00$ 0.0016153330
86
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Appendix J: Property Tax Levy Rates
City Fund Name
Exempt or Nonexempt
from 3% Cap
2025 Net Taxable
Value
2025 Property
Tax Budget
2025 Net Levy
Rate
2025 Forgone
Amount
Agricultural
Replacement
Money
Personal Property
Replacement
City of Blackfoot General Non-Exempt 949,585,487.00$ 4,393,906.00$ 0.0046271830 328,744.00$ $1,345.00 $77,713.56
Tort Non-Exempt 949,585,487.00$ 241,052.00$ 0.0002538500
Airport (50-321) Non-Exempt 949,585,487.00$ 48,454.00$ 0.0000510260
Capital Improvement Non-Exempt 949,585,487.00$ 115,027.00$ 0.0001211340
Cemetery Non-Exempt 949,585,487.00$ 190,196.00$ 0.0002002940
Library Non-Exempt 949,585,487.00$ 295,802.00$ 0.0003115060
Streets - Lighting, Oiling Etc. Non-Exempt 949,585,487.00$ 582,760.00$ 0.0006136990
Recreation Non-Exempt 949,585,487.00$ 251,180.00$ 0.0002645150
63-1305 Judgment Non-Exempt 949,585,487.00$ 15,586.00$ 0.0000164130
6,133,963.00$ 0.0064596200
City of Bliss General Non-Exempt 30,433,882.00$ 76,927.00$ 0.0025276760 $5,782.42
Tort Non-Exempt 30,433,882.00$ 4,000.00$ 0.0001314320
80,927.00$ 0.0026591080
City of Bloomington General Non-Exempt 46,997,035.00$ 29,655.00$ 0.0006309970 $17.00 $352.33
63-1305 Judgment Non-Exempt 46,997,035.00$ 8.00$ 0.0000001700
29,663.00$ 0.0006311670
City of Boise General Non-Exempt 51,493,731,737.00$ 203,006,557.00$ 0.0039423550 3,652,309.00$ $1,303.00 $1,096,081.09
63-1305 Judgment Non-Exempt 51,493,731,737.00$ 181,144.00$ 0.0000033460
203,187,701.00$ 0.0039457010
City of Bonners Ferry General Non-Exempt 315,344,796.00$ 761,408.00$ 0.0024145250 $447.00 $16,142.13
City of Bovill General Non-Exempt 9,297,992.00$ 46,627.00$ 0.0050147390 $11.00 $2,838.46
63-1305 Judgment Non-Exempt 9,297,992.00$ 663.00$ 0.0000713060
47,290.00$ 0.0050860450
City of Buhl General Non-Exempt 331,095,802.00$ 1,904,232.00$ 0.0057513020 $190.00 $27,811.39
Tort Non-Exempt 331,095,802.00$ 135,332.00$ 0.0004087400
Airport (50-321) Non-Exempt 331,095,802.00$ 1,316.00$ 0.0000039750
Library Non-Exempt 331,095,802.00$ 198,234.00$ 0.0005987210
Streets - Lighting, Oiling Etc. Non-Exempt 331,095,802.00$ 189,532.00$ 0.0005724390
2,428,646.00$ 0.0073351770
City of Burley General Non-Exempt 1,147,282,097.00$ 2,624,333.00$ 0.0022874350 $2,721.00 $91,947.58
Capital Improvement Non-Exempt 1,147,282,097.00$ 317,939.00$ 0.0002771240
Library Non-Exempt 1,147,282,097.00$ 205,819.00$ 0.0001793970
Temporary Override U/R Non-Exempt 1,147,282,097.00$ 327,023.00$ 0.0002376200
Temporary Override U/R #2 Non-Exempt 1,147,282,097.00$ 154,428.00$ 0.0001122090
General Non-Exempt 115,690,267.00$ 264,634.00$ 0.0022874350
Capital Improvement Non-Exempt 115,690,267.00$ 32,061.00$ 0.0002771240
Library Non-Exempt 115,690,267.00$ 20,754.00$ 0.0001793970
Temporary Override U/R Non-Exempt 115,690,267.00$ 32,977.00$ 0.0002376200
Temporary Override U/R #2 Non-Exempt 115,690,267.00$ 15,572.00$ 0.0001122090
3,995,540.00$ 0.0061875700
City of Butte City General Non-Exempt 1,855,846.00$ 600.00$ 0.0003233030
87
--- Page 94 ---
Appendix J: Property Tax Levy Rates
City Fund Name
Exempt or Nonexempt
from 3% Cap
2025 Net Taxable
Value
2025 Property
Tax Budget
2025 Net Levy
Rate
2025 Forgone
Amount
Agricultural
Replacement
Money
Personal Property
Replacement
City of Caldwell General Non-Exempt 9,320,502,066.00$ 24,577,120.00$ 0.0026368880 3,078,007.00$ $3,479.00 $215,603.08
Airport (50-321) Non-Exempt 9,320,502,066.00$ 429,895.00$ 0.0000461240
Capital Improvement Non-Exempt 9,320,502,066.00$ 752,316.00$ 0.0000807160
Cemetery Non-Exempt 9,320,502,066.00$ 193,453.00$ 0.0000207560
Library Non-Exempt 9,320,502,066.00$ 1,473,925.00$ 0.0001581380
Streets - Lighting, Oiling Etc. Non-Exempt 9,320,502,066.00$ 3,070,406.00$ 0.0003294250
Recreation Non-Exempt 9,320,502,066.00$ 1,031,748.00$ 0.0001106970
63-1305 Judgment Non-Exempt 9,320,502,066.00$ 52,834.00$ 0.0000056630
Bond U/R Exempt 9,320,502,066.00$ 894,900.00$ 0.0000959220
32,476,597.00$ 0.0034843290
City of Cambridge General Non-Exempt 25,674,866.00$ 63,921.00$ 0.0024896330 3.00$ $52.00 $2,427.01
Tort Non-Exempt 25,674,866.00$ 5,845.00$ 0.0002276550
69,766.00$ 0.0027172880
City of Carey General Non-Exempt 97,334,086.00$ 77,688.00$ 0.0007981580 16,058.00$ $28.00 $1,056.26
City of Cascade General Non-Exempt 306,955,239.00$ 104,011.00$ 0.0003388470 134,123.00$ $55.00 $17,275.26
Airport (50-321) Non-Exempt 306,955,239.00$ 13,065.00$ 0.0000425630
Cemetery Non-Exempt 306,955,239.00$ 26,587.00$ 0.0000866150
Library Non-Exempt 306,955,239.00$ 130,603.00$ 0.0004254790
Streets - Lighting, Oiling Etc. Non-Exempt 306,955,239.00$ 662,409.00$ 0.0021579990
Recreation Non-Exempt 306,955,239.00$ 93,719.00$ 0.0003053180
1,030,394.00$ 0.0033568210
City of Castleford General Non-Exempt 10,344,329.00$ 5,748.00$ 0.0005556670 1,517.00$ $224.66
Tort Non-Exempt 10,344,329.00$ 12,000.00$ 0.0011600560
17,748.00$ 0.0017157230
City of Challis General Non-Exempt 101,747,312.00$ 176,612.00$ 0.0017357900 -$ $17.00 $6,834.16
Library Non-Exempt 101,747,312.00$ 78,702.00$ 0.0007735040
Streets - Lighting, Oiling Etc. Non-Exempt 101,747,312.00$ 106,093.00$ 0.0010427110
361,407.00$ 0.0035520050
City of Chubbuck General Non-Exempt 1,614,471,188.00$ 7,716,571.00$ 0.0047796280 $81,774.08
Streets - Lighting, Oiling Etc. Non-Exempt 1,614,471,188.00$ 1,172,815.00$ 0.0007264390
8,889,386.00$ 0.0055060670
City of Clark Fork General Non-Exempt 64,829,846.00$ 51,775.00$ 0.0007986290 $1,634.66
Streets - Lighting, Oiling Etc. Non-Exempt 64,829,846.00$ 41,778.00$ 0.0006444250
93,553.00$ 0.0014430540
City of Clifton General Non-Exempt 38,301,648.00$ 38,854.00$ 0.0010144210 $24.00 $284.64
City of Coeur d'Alene General Non-Exempt 11,931,981,965.00$ 26,520,527.00$ 0.0022226420 6,490,922.00$ $461.00 $288,084.62
Bond Exempt 11,931,981,965.00$ 1,791,067.00$ 0.0001417990
Library Non-Exempt 11,931,981,965.00$ 2,054,267.00$ 0.0001721650
Police Retirement Non-Exempt 11,931,981,965.00$ 146,000.00$ 0.0000122360
Firemen's Retirement Non-Exempt 11,931,981,965.00$ 250,000.00$ 0.0000209520
30,761,861.00$ 0.0025697940
City of Cottonwood General Non-Exempt 92,532,119.00$ 208,628.00$ 0.0022546550 10,980.00$ $4,976.32
Airport (21-404) Non-Exempt 92,532,119.00$ 4,520.00$ 0.0000488480
Streets - Lighting, Oiling Etc. Non-Exempt 92,532,119.00$ 118,842.00$ 0.0012843320
Recreation Non-Exempt 92,532,119.00$ 7,850.00$ 0.0000848350
63-1305 Judgment Non-Exempt 92,532,119.00$ 2,151.00$ 0.0000232460
341,991.00$ 0.0036959160
88
--- Page 95 ---
Appendix J: Property Tax Levy Rates
City Fund Name
Exempt or Nonexempt
from 3% Cap
2025 Net Taxable
Value
2025 Property
Tax Budget
2025 Net Levy
Rate
2025 Forgone
Amount
Agricultural
Replacement
Money
Personal Property
Replacement
City of Council General Non-Exempt 80,314,817.00$ 197,372.00$ 0.0024574790 32,623.00$ $23.00 $8,558.74
Tort Non-Exempt 80,314,817.00$ 28,000.00$ 0.0003486280
225,372.00$ 0.0028061070
City of Craigmont General Non-Exempt 34,940,767.00$ 146,450.00$ 0.0041913790 $838.00 $4,888.68
Airport (50-321) Non-Exempt 34,940,767.00$ 4,800.00$ 0.0001373750
Streets - Lighting, Oiling Etc. Non-Exempt 34,940,767.00$ 100,500.00$ 0.0028762960
Recreation Non-Exempt 34,940,767.00$ 13,000.00$ 0.0003720580
63-1305 Judgment Non-Exempt 34,940,767.00$ 3,054.00$ 0.0000874050
267,804.00$ 0.0076645130
City of Culdesac General Non-Exempt 14,765,427.00$ 90,333.00$ 0.0061178730 360.00$ $32.00 $147.72
Streets - Lighting, Oiling Etc. Non-Exempt 14,765,427.00$ 48,842.00$ 0.0033078620
139,175.00$ 0.0094257350
City of Dalton Gardens General Non-Exempt 813,667,213.00$ 194,150.00$ 0.0002386110 -$ $2.00 $2,169.36
City of Dayton General Non-Exempt 64,699,717.00$ 35,137.00$ 0.0005430780 $875.00 $539.62
City of Deary General Non-Exempt 49,764,642.00$ 168,225.00$ 0.0033804120 $31.00 $2,313.76
City of Declo General Non-Exempt 19,198,181.00$ 36,878.00$ 0.0019209110 $935.00 $675.30
City of Dietrich General Non-Exempt 17,027,378.00$ 32,613.00$ 0.0019153270 16.00$ $10.00 $232.40
63-1305 Judgment Non-Exempt 17,027,378.00$ 214.00$ 0.0000125680
32,827.00$ 0.0019278950
City of Donnelly General Non-Exempt 63,110,984.00$ 151,423.00$ 0.0023993130 $36.00 $2,276.14
City of Dover General Non-Exempt 236,758,343.00$ 109,430.00$ 0.0004622010 3,187.00$ $18.00 $560.24
City of Downey General Non-Exempt 57,866,582.00$ 107,193.00$ 0.0018524160 54,778.00$ $4,046.17
Tort Non-Exempt 57,866,582.00$ 10,972.00$ 0.0001896090
Streets - Lighting, Oiling Etc. Non-Exempt 57,866,582.00$ 37,000.00$ 0.0006394020
Recreation Non-Exempt 57,866,582.00$ 6,157.00$ 0.0001064000
161,322.00$ 0.0027878270
City of Driggs General Non-Exempt 1,171,286,571.00$ 839,371.00$ 0.0007166230 $292.00 $6,439.18
City of Drummond General Non-Exempt 1,748,628.00$ 800.00$ 0.0004575020 296.00$ $10.94
City of Dubois General Non-Exempt 27,636,263.00$ 66,154.00$ 0.0023937390 $1,732.00 $2,225.26
City of Eagle General Non-Exempt 11,737,560,469.00$ 5,222,279.00$ 0.0004449200 124,902.00$ $19.00 $8,462.85
63-1305 Judgment Non-Exempt 11,737,560,469.00$ 8,772.00$ 0.0000007140
General Non-Exempt 21,129,694.00$ 9,401.00$ 0.0004449200
63-1305 Judgment Non-Exempt 21,129,694.00$ 16.00$ 0.0000007140
General Non-Exempt 1,802,436.00$ 802.00$ 0.0004449200
63-1305 Judgment Non-Exempt 1,802,436.00$ 1.00$ 0.0000007140
5,241,271.00$ 0.0013369020
City of East Hope General Non-Exempt 161,834,395.00$ 61,302.00$ 0.0003787950 $11.00 $355.64
City of Eden General Non-Exempt 18,629,807.00$ 61,148.00$ 0.0032822670 12,651.00$ $73.00 $443.42
City of Elk River General Non-Exempt 19,412,572.00$ 90,513.00$ 0.0046625970 $2,006.38
63-1305 Judgment Non-Exempt 19,412,572.00$ 642.00$ 0.0000330710
91,155.00$ 0.0046956680
City of Emmett General Non-Exempt 887,604,649.00$ 2,109,455.00$ 0.0023765700 1.00$ $1,043.00 $49,101.02
Cemetery Non-Exempt 887,604,649.00$ 50,639.00$ 0.0000570510
Library Non-Exempt 887,604,649.00$ 253,447.00$ 0.0002855400
Streets - Lighting, Oiling Etc. Non-Exempt 887,604,649.00$ 105,813.00$ 0.0001192120
2,519,354.00$ 0.0028383730
City of Fairfield General Non-Exempt 43,486,286.00$ 207,223.00$ 0.0047652490 $255.00 $2,405.16
City of Ferdinand General Non-Exempt 9,520,478.00$ 26,803.00$ 0.0028153000 $834.06
City of Fernan Lake General Non-Exempt 62,262,626.00$ 51,175.00$ 0.0008219220 $27.38
89
--- Page 96 ---
Appendix J: Property Tax Levy Rates
City Fund Name
Exempt or Nonexempt
from 3% Cap
2025 Net Taxable
Value
2025 Property
Tax Budget
2025 Net Levy
Rate
2025 Forgone
Amount
Agricultural
Replacement
Money
Personal Property
Replacement
City of Filer General Non-Exempt 195,621,524.00$ 726,050.00$ 0.0037115040 50,921.00$ $1,657.00 $13,349.66
Tort Non-Exempt 195,621,524.00$ 64,104.00$ 0.0003276940
Library Non-Exempt 195,621,524.00$ 96,788.00$ 0.0004947720
Streets - Lighting, Oiling Etc. Non-Exempt 195,621,524.00$ 402,175.00$ 0.0020558830
1,289,117.00$ 0.0065898530
City of Firth General Non-Exempt 22,244,722.00$ 76,360.00$ 0.0034327240 26,606.00$ $481.00 $1,507.01
Streets - Lighting, Oiling Etc. Non-Exempt 22,244,722.00$ 10,000.00$ 0.0004495450
86,360.00$ 0.0038822690
City of Franklin General Non-Exempt 87,011,343.00$ 159,010.00$ 0.0018274630 $729.00 $1,318.41
Streets - Lighting, Oiling Etc. Non-Exempt 87,011,343.00$ 15,000.00$ 0.0001723910
174,010.00$ 0.0019998540
City of Fruitland General Non-Exempt 890,035,692.00$ 2,762,348.00$ 0.0031036370 $37.00 $29,114.54
Streets - Lighting, Oiling Etc. Non-Exempt 890,035,692.00$ 150,000.00$ 0.0001685330
Recreation Non-Exempt 890,035,692.00$ 250,000.00$ 0.0002808880
3,162,348.00$ 0.0035530580
City of Garden City General Non-Exempt 3,019,909,275.00$ 5,729,725.00$ 0.0018973170 45,365.00$ $32.00 $54,448.05
City of Genesee General Non-Exempt 102,172,268.00$ 301,015.00$ 0.0029461520 12,597.00$ $114.00 $1,979.78
Bond Exempt 102,172,268.00$ 93,409.00$ 0.0009142300
394,424.00$ 0.0038603820
City of Georgetown General Non-Exempt 39,903,391.00$ 37,042.00$ 0.0009282920 $201.00 $134.49
City of Glenns Ferry General Non-Exempt 120,371,639.00$ 337,444.00$ 0.0028033510 217,819.00$ $723.00 $24,336.86
Tort Non-Exempt 120,371,639.00$ 15,600.00$ 0.0001295990
Airport (50-321) Non-Exempt 120,371,639.00$ 26,001.00$ 0.0002160060
Capital Improvement Non-Exempt 120,371,639.00$ 10,401.00$ 0.0000864070
Cemetery Non-Exempt 120,371,639.00$ 31,202.00$ 0.0002592140
Library Non-Exempt 120,371,639.00$ 38,619.00$ 0.0003208310
Streets - Lighting, Oiling Etc. Non-Exempt 120,371,639.00$ 269,995.00$ 0.0022430120
729,262.00$ 0.0060584200
City of Gooding General Non-Exempt 256,013,009.00$ 775,211.00$ 0.0030280140 $3,793.00 $29,649.70
Tort Non-Exempt 256,013,009.00$ 119,843.00$ 0.0004681130
Airport (50-321) Non-Exempt 256,013,009.00$ 37,765.00$ 0.0001475120
Capital Improvement Non-Exempt 256,013,009.00$ 28,251.00$ 0.0001103500
Streets - Lighting, Oiling Etc. Non-Exempt 256,013,009.00$ 300,798.00$ 0.0011749320
Recreation Non-Exempt 256,013,009.00$ 77,176.00$ 0.0003014530
63-1305 Judgment Non-Exempt 256,013,009.00$ 4,688.00$ 0.0000183120
1,343,732.00$ 0.0052486860
City of Grace General Non-Exempt 74,635,167.00$ 101,391.00$ 0.0013584880 $79.00 $3,075.04
Tort Non-Exempt 74,635,167.00$ 29,981.00$ 0.0004017010
Streets - Lighting, Oiling Etc. Non-Exempt 74,635,167.00$ 200,586.00$ 0.0026875530
331,958.00$ 0.0044477420
City of Grandview General Non-Exempt 30,975,032.00$ 13,152.00$ 0.0004246000 $92.00 $362.24
City of Grangeville General Non-Exempt 307,384,367.00$ 888,345.00$ 0.0028900140 $23,095.04
Tort Non-Exempt 307,384,367.00$ 28,224.00$ 0.0000918200
Library Non-Exempt 307,384,367.00$ 75,716.00$ 0.0002463240
Streets - Lighting, Oiling Etc. Non-Exempt 307,384,367.00$ 186,301.00$ 0.0006060850
Recreation Non-Exempt 307,384,367.00$ 70,735.00$ 0.0002301190
63-1305 Judgment Non-Exempt 307,384,367.00$ 4,686.00$ 0.0000152450
1,254,007.00$ 0.0040796070
90
--- Page 97 ---
Appendix J: Property Tax Levy Rates
City Fund Name
Exempt or Nonexempt
from 3% Cap
2025 Net Taxable
Value
2025 Property
Tax Budget
2025 Net Levy
Rate
2025 Forgone
Amount
Agricultural
Replacement
Money
Personal Property
Replacement
City of Greenleaf General Non-Exempt 102,737,512.00$ 107,289.00$ 0.0010443020 $9.00 $1,697.26
63-1305 Judgment Non-Exempt 102,737,512.00$ 396.00$ 0.0000038540
107,685.00$ 0.0010481560
City of Hagerman General Non-Exempt 102,342,375.00$ 142,906.00$ 0.0013963520 9,101.00$ $77.00 $3,097.04
Library Non-Exempt 102,342,375.00$ 28,442.00$ 0.0002779100
Streets - Lighting, Oiling Etc. Non-Exempt 102,342,375.00$ 62,058.00$ 0.0006063760
Recreation Non-Exempt 102,342,375.00$ 25,857.00$ 0.0002526520
259,263.00$ 0.0025332900
City of Hailey General Non-Exempt 2,656,570,245.00$ 3,372,383.00$ 0.0012694500 49,274.00$ $139.00 $25,556.93
City of Hansen General Non-Exempt 54,578,702.00$ 166,739.00$ 0.0030550200 56,477.00$ $121.00 $941.54
Tort Non-Exempt 54,578,702.00$ 17,077.00$ 0.0003128880
183,816.00$ 0.0033679080
City of Harrison General Non-Exempt 79,188,633.00$ 120,951.00$ 0.0015273780 21,115.00$ $1,555.00
Tort Non-Exempt 79,188,633.00$ 18,178.00$ 0.0002295530
139,129.00$ 0.0017569310
City of Hauser Lake General Non-Exempt 199,484,350.00$ 26,336.00$ 0.0001320200 1,999.00$ $204.82
City of Hayden General Non-Exempt 3,534,477,528.00$ 2,669,437.00$ 0.0007552560 38.00$ $80.00 $17,074.70
63-1305 Judgment Non-Exempt 3,534,477,528.00$ 4,999.00$ 0.0000012910
2,674,436.00$ 0.0007565470
City of Hayden Lake General Non-Exempt 498,990,595.00$ 289,738.00$ 0.0005806480 614.00$ $328.30
City of Hazelton General Non-Exempt 36,929,899.00$ 148,280.00$ 0.0040151750 12,397.00$ $233.00 $2,622.22
Recreation Non-Exempt 36,929,899.00$ 12,073.00$ 0.0003269170
63-1305 Judgment Non-Exempt 36,929,899.00$ 767.00$ 0.0000207690
161,120.00$ 0.0043628610
City of Heyburn General Non-Exempt 391,978,718.00$ 1,475,281.00$ 0.0037636760 15.00$ $497.00 $10,225.82
City of Hollister General Non-Exempt 15,992,579.00$ 32,280.00$ 0.0020184360 1,015.00$ $362.46
City of Homedale General Non-Exempt 207,922,978.00$ 612,056.00$ 0.0029436670 14,660.00$ $247.00 $14,424.56
63-1305 Judgment Non-Exempt 207,922,978.00$ 676.00$ 0.0000032510
612,732.00$ 0.0029469180
City of Hope General Non-Exempt 46,874,388.00$ 57,000.00$ 0.0012160160 3,181.00$ $319.20
City of Horseshoe Bend General Non-Exempt 122,670,816.00$ 240,142.00$ 0.0019576130 21,818.00$ $5,367.82
City of Huetter General Non-Exempt 30,480,280.00$ 68,518.00$ 0.0022479450 3,329.00$ $934.32
City of Idaho City General Non-Exempt 82,152,390.00$ 144,721.00$ 0.0017616160 9,291.00$ $3.00 $4,662.19
Streets - Lighting, Oiling Etc. Non-Exempt 82,152,390.00$ 28,886.00$ 0.0003516150
173,607.00$ 0.0021132310
City of Idaho Falls General Non-Exempt 8,660,283,169.00$ 42,586,690.00$ 0.0049174710 5,527,307.00$ $1,461.00 $470,658.55
Capital Improvement Non-Exempt 8,660,283,169.00$ 790,000.00$ 0.0000912210
Library Non-Exempt 8,660,283,169.00$ 3,042,763.00$ 0.0003513470
Streets - Lighting, Oiling Etc. Non-Exempt 8,660,283,169.00$ 2,953,380.00$ 0.0003410260
Recreation Non-Exempt 8,660,283,169.00$ 1,187,466.00$ 0.0001371160
50,560,299.00$ 0.0058381810
City of Inkom General Non-Exempt 75,365,189.00$ 184,584.00$ 0.0024491940 18,185.00$ $1,805.45
Tort Non-Exempt 75,365,189.00$ 28,025.00$ 0.0003718560
Streets - Lighting, Oiling Etc. Non-Exempt 75,365,189.00$ 94,071.00$ 0.0012482020
Recreation Non-Exempt 75,365,189.00$ 21,000.00$ 0.0002786430
327,680.00$ 0.0043478950
City of Iona General Non-Exempt 314,207,921.00$ 404,638.00$ 0.0012878030 92,703.00$ $1,072.87
City of Island Park General Non-Exempt 360,974,812.00$ 33,583.00$ 0.0000930340 1,956.00$ $729.87
91
--- Page 98 ---
Appendix J: Property Tax Levy Rates
City Fund Name
Exempt or Nonexempt
from 3% Cap
2025 Net Taxable
Value
2025 Property
Tax Budget
2025 Net Levy
Rate
2025 Forgone
Amount
Agricultural
Replacement
Money
Personal Property
Replacement
City of Jerome General Non-Exempt 1,216,903,604.00$ 4,000,694.00$ 0.0032876010 363,742.00$ $1,658.00 $76,979.30
Tort Non-Exempt 1,216,903,604.00$ 121,106.00$ 0.0000995200
Library Non-Exempt 1,216,903,604.00$ 553,321.00$ 0.0004546960
Streets - Lighting, Oiling Etc. Non-Exempt 1,216,903,604.00$ 1,852,105.00$ 0.0015219820
Recreation Non-Exempt 1,216,903,604.00$ 347,322.00$ 0.0002854150
63-1305 Judgment Non-Exempt 1,216,903,604.00$ 14,011.00$ 0.0000104820
Bond U/R (Part) Non-Exempt 1,216,903,604.00$ 62,980.00$ 0.0000471170
Firemen's Retirement Non-Exempt 1,216,903,604.00$ 152,603.00$ 0.0001254030
7,104,142.00$ 0.0058322160
City of Juliaetta General Non-Exempt 38,104,939.00$ 152,670.00$ 0.0040065670 7.00$ $37.00 $3,707.94
City of Kamiah General Non-Exempt 8,187.00$ 23.00$ 0.0027972250 7,418.00$ $1.00 $6,376.62
Streets - Lighting, Oiling Etc. Non-Exempt 8,187.00$ 2.00$ 0.0002767570
Recreation Non-Exempt 8,187.00$ 1.00$ 0.0001355000
63-1305 Judgment Non-Exempt 8,187.00$ -$ 0.0000255300
General Non-Exempt 78,840,663.00$ 220,535.00$ 0.0027972250
Streets - Lighting, Oiling Etc. Non-Exempt 78,840,663.00$ 21,820.00$ 0.0002767570
Recreation Non-Exempt 78,840,663.00$ 10,683.00$ 0.0001355000
63-1305 Judgment Non-Exempt 78,840,663.00$ 2,013.00$ 0.0000255300
255,077.00$ 0.0064700240
City of Kellogg General Non-Exempt 403,401,781.00$ 767,342.00$ 0.0019021780 $26,290.42
Tort Non-Exempt 403,401,781.00$ 55,000.00$ 0.0001363400
Capital Improvement Non-Exempt 403,401,781.00$ 65,000.00$ 0.0001611300
Library Non-Exempt 403,401,781.00$ 75,464.00$ 0.0001870690
Streets - Lighting, Oiling Etc. Non-Exempt 403,401,781.00$ 502,781.00$ 0.0012463530
Recreation Non-Exempt 403,401,781.00$ 49,940.00$ 0.0001237970
63-1305 Judgment Non-Exempt 403,401,781.00$ 20,049.00$ 0.0000497000
1,535,576.00$ 0.0038065670
City of Kendrick General Non-Exempt 30,073,045.00$ 117,354.00$ 0.0039022990 $945.00 $3,348.88
City of Ketchum General Non-Exempt 6,957,628,997.00$ 4,713,368.00$ 0.0006774390 $43.00 $11,372.72
Bond U/R Exempt 6,957,628,997.00$ 617,019.00$ 0.0000782700
5,330,387.00$ 0.0007557090
City of Kimberly General Non-Exempt 455,643,756.00$ 1,699,661.00$ 0.0037302410 $6,956.00 $12,008.74
Library Non-Exempt 455,643,756.00$ 165,574.00$ 0.0003633850
1,865,235.00$ 0.0040936260
City of Kooskia General Non-Exempt 38,897,729.00$ 50,999.00$ 0.0013111050 $32.00 $2,111.76
Streets - Lighting, Oiling Etc. Non-Exempt 38,897,729.00$ 63,749.00$ 0.0016388870
Recreation Non-Exempt 38,897,729.00$ 12,750.00$ 0.0003277830
63-1305 Judgment Non-Exempt 38,897,729.00$ 1,175.00$ 0.0000302070
128,673.00$ 0.0033079820
City of Kootenai General Non-Exempt 179,735,864.00$ 74,902.00$ 0.0004167340 $1,261.84
City of Kuna General Non-Exempt 4,475,281,330.00$ 5,058,264.00$ 0.0011302670 49,798.00$ $225.00 $11,034.24
63-1305 Judgment Non-Exempt 4,475,281,330.00$ 17,998.00$ 0.0000038910
5,076,262.00$ 0.0011341580
City of Lapwai General Non-Exempt 6,303,105.00$ 50,673.00$ 0.0080393710 3,105.00$ $168.00 $4,919.02
Tort Non-Exempt 6,303,105.00$ 18,419.00$ 0.0029222110
Recreation Non-Exempt 6,303,105.00$ 2,060.00$ 0.0003268230
63-1305 Judgment Non-Exempt 6,303,105.00$ 9,007.00$ 0.0014289780
80,159.00$ 0.0127173830
92
--- Page 99 ---
Appendix J: Property Tax Levy Rates
City Fund Name
Exempt or Nonexempt
from 3% Cap
2025 Net Taxable
Value
2025 Property
Tax Budget
2025 Net Levy
Rate
2025 Forgone
Amount
Agricultural
Replacement
Money
Personal Property
Replacement
City of Lava Hot Springs General Non-Exempt 98,910,677.00$ 119,774.00$ 0.0012109310 71,387.00$ $1,772.79
Streets - Lighting, Oiling Etc. Non-Exempt 98,910,677.00$ 50,355.00$ 0.0005090960
170,129.00$ 0.0017200270
City of Leadore General Non-Exempt 6,436,526.00$ 12,355.00$ 0.0019195140 $137.22
Tort Non-Exempt 6,436,526.00$ 2,092.00$ 0.0003250200
Streets - Lighting, Oiling Etc. Non-Exempt 6,436,526.00$ 1,400.00$ 0.0002175090
Recreation Non-Exempt 6,436,526.00$ 3,005.00$ 0.0004668670
18,852.00$ 0.0029289100
City of Lewiston General Non-Exempt 4,163,420,743.00$ 18,205,694.00$ 0.0043727730 3,490,688.00$ $587.00 $290,651.51
Capital Improvement Non-Exempt 4,163,420,743.00$ 100,000.00$ 0.0000240190
Cemetery Non-Exempt 4,163,420,743.00$ 100,000.00$ 0.0000240190
Library Non-Exempt 4,163,420,743.00$ 1,535,000.00$ 0.0003686870
Streets - Lighting, Oiling Etc. Non-Exempt 4,163,420,743.00$ 4,951,120.00$ 0.0011891950
63-1305 Judgment Non-Exempt 4,163,420,743.00$ 112,420.00$ 0.0000259390
25,004,234.00$ 0.0060046320
City of Lewisville General Non-Exempt 41,943,034.00$ 75,524.00$ 0.0018006330 41.00$ $15.00 $474.71
City of Mackay General Non-Exempt 67,704,884.00$ 98,942.00$ 0.0014613720 $105.00 $1,892.22
City of Malad General Non-Exempt 176,891,911.00$ 935,515.00$ 0.0052886250 $840.00 $13,611.06
City of Malta General Non-Exempt 12,287,441.00$ 4,997.00$ 0.0004066750 2,135.00$ $28.00 $310.02
City of Marsing General Non-Exempt 103,018,736.00$ 118,526.00$ 0.0011505290 $4,721.94
Streets - Lighting, Oiling Etc. Non-Exempt 103,018,736.00$ 66,000.00$ 0.0006406600
Recreation Non-Exempt 103,018,736.00$ 54,800.00$ 0.0005319420
63-1305 Judgment Non-Exempt 103,018,736.00$ 579.00$ 0.0000056200
239,905.00$ 0.0023287510
City of McCall General Non-Exempt 3,932,848,602.00$ 1,938,530.00$ 0.0004929070 353,060.00$ $268.00 $29,422.70
Bond Exempt 3,932,848,602.00$ 256,600.00$ 0.0000636920
Airport (21-404) Non-Exempt 3,932,848,602.00$ 222,261.00$ 0.0000565140
Library Non-Exempt 3,932,848,602.00$ 659,712.00$ 0.0001677440
Streets - Lighting, Oiling Etc. Non-Exempt 3,932,848,602.00$ 3,572,776.00$ 0.0009084450
Recreation Non-Exempt 3,932,848,602.00$ 2,125,883.00$ 0.0005405450
63-1305 Judgment Non-Exempt 3,932,848,602.00$ 10,351.00$ 0.0000025690
8,786,113.00$ 0.0022324160
City of McCammon General Non-Exempt 90,909,656.00$ 213,000.00$ 0.0023429850 81,498.00$ $2,698.09
Bond Exempt 90,909,656.00$ 70,971.00$ 0.0007806760
Streets - Lighting, Oiling Etc. Non-Exempt 90,909,656.00$ 59,000.00$ 0.0006489960
Recreation Non-Exempt 90,909,656.00$ 18,163.00$ 0.0001997920
361,134.00$ 0.0039724490
City of Melba General Non-Exempt 56,015,727.00$ 133,335.00$ 0.0023803140 325.00$ $330.00 $2,309.64
City of Menan General Non-Exempt 59,581,713.00$ 173,141.00$ 0.0029059420 167.00$ $919.43
Temporary Override Non-Exempt 59,581,713.00$ 40,000.00$ 0.0006713470 58 183264.23
213,141.00$ 0.0035772890
City of Meridian General Non-Exempt 27,100,189,361.00$ 53,633,899.00$ 0.0019790970 4,208,116.00$
City of Middleton General Non-Exempt 1,709,904,708.00$ 2,174,849.00$ 0.0012719120 82.00$ $71.00 $12,004.19
Streets - Lighting, Oiling Etc. Non-Exempt 1,709,904,708.00$ 1,443,868.00$ 0.0008444140
63-1305 Judgment Non-Exempt 1,709,904,708.00$ 8,399.00$ 0.0000046670
3,627,116.00$ 0.0021209930
City of Midvale General Non-Exempt 15,878,331.00$ 24,116.00$ 0.0015187990 $152.00 $498.11
Tort Non-Exempt 15,878,331.00$ 6,000.00$ 0.0003778730
30,116.00$ 0.0018966720
City of Minidoka General Non-Exempt 6,280,055.00$ 23,055.00$ 0.0036711460 $633.56
93
--- Page 100 ---
Appendix J: Property Tax Levy Rates
City Fund Name
Exempt or Nonexempt
from 3% Cap
2025 Net Taxable
Value
2025 Property
Tax Budget
2025 Net Levy
Rate
2025 Forgone
Amount
Agricultural
Replacement
Money
Personal Property
Replacement
City of Montpelier General Non-Exempt 284,688,557.00$ 841,082.00$ 0.0029543930 8,909.00$ $465.00 $14,270.04
Cemetery Non-Exempt 284,688,557.00$ 22,900.00$ 0.0000804390
Streets - Lighting, Oiling Etc. Non-Exempt 284,688,557.00$ 28,000.00$ 0.0000983530
63-1305 Judgment Non-Exempt 284,688,557.00$ 379.00$ 0.0000013310
892,361.00$ 0.0031345160
City of Moore General Non-Exempt 9,464,417.00$ 8,716.00$ 0.0009209230 $283.74
City of Moscow General Non-Exempt 2,558,420,960.00$ 8,004,842.00$ 0.0031288210 15,141.00$ $376.00 $89,765.08
63-1305 Judgment Non-Exempt 2,558,420,960.00$ 36,660.00$ 0.0000137420
Bond U/R Exempt 2,558,420,960.00$ 1,047,000.00$ 0.0003924690
9,088,502.00$ 0.0035350320
City of Mountain Home General Non-Exempt 1,562,616,184.00$ 6,833,295.00$ 0.0043729840 $1,101.00 $91,159.61
Airport (50-321) Non-Exempt 1,562,616,184.00$ 72,247.00$ 0.0000462350
Cemetery Non-Exempt 1,562,616,184.00$ 60,601.00$ 0.0000387820
Library Non-Exempt 1,562,616,184.00$ 778,874.00$ 0.0004984420
Streets - Lighting, Oiling Etc. Non-Exempt 1,562,616,184.00$ 309,227.00$ 0.0001978910
Recreation Non-Exempt 1,562,616,184.00$ 478,077.00$ 0.0003059470
8,532,321.00$ 0.0054602810
City of Moyie Springs General Non-Exempt 110,864,698.00$ 95,310.00$ 0.0008596970 1,742.00$ $87.00 $670.92
City of Mud Lake General Non-Exempt 10,347,938.00$ 53,146.00$ 0.0051359020 $19.00 $720.80
City of Mullan General Non-Exempt 70,847,148.00$ 113,207.00$ 0.0015979050 46.00$ $1,929.38
Streets - Lighting, Oiling Etc. Non-Exempt 70,847,148.00$ 90,346.00$ 0.0012752240
63-1305 Judgment Non-Exempt 70,847,148.00$ 2,811.00$ 0.0000396770
206,364.00$ 0.0029128060
City of Murtaugh General Non-Exempt 13,358,836.00$ 71,597.00$ 0.0053595240 846.00$ $1,650.86
63-1305 Judgment Non-Exempt 13,358,836.00$ 692.00$ 0.0000518010
72,289.00$ 0.0054113250
City of Nampa General Non-Exempt 16,710,340,786.00$ 37,686,654.00$ 0.0022552890 2,168,190.00$ $7,579.00 $523,275.03
Airport (50-321) Non-Exempt 16,710,340,786.00$ 242,168.00$ 0.0000144920
Cemetery Non-Exempt 16,710,340,786.00$ 283,636.00$ 0.0000169740
Library Non-Exempt 16,710,340,786.00$ 2,871,120.00$ 0.0001718170
Streets - Lighting, Oiling Etc. Non-Exempt 16,710,340,786.00$ 2,561,544.00$ 0.0001532910
Recreation Non-Exempt 16,710,340,786.00$ 3,008,657.00$ 0.0001800480
63-1305 Judgment Non-Exempt 16,710,340,786.00$ 91,345.00$ 0.0000050870
46,745,124.00$ 0.0027969980
City of New Meadows General Non-Exempt 70,421,012.00$ 192,414.00$ 0.0027323380 $17.00 $7,372.40
City of New Plymouth General Non-Exempt 154,066,218.00$ 333,914.00$ 0.0021673410 80,648.00$ $136.00 $12,454.38
Library Non-Exempt 154,066,218.00$ 19,135.00$ 0.0001242000
Streets - Lighting, Oiling Etc. Non-Exempt 154,066,218.00$ 213,967.00$ 0.0013887990
Recreation Non-Exempt 154,066,218.00$ 33,051.00$ 0.0002145250
600,067.00$ 0.0038948650
City of Newdale General Non-Exempt 25,932,373.00$ 61,831.00$ 0.0023843170 702.00$ $53.00 $790.88
City of Nez Perce General Non-Exempt 29,176,886.00$ 163,394.00$ 0.0056001180 $4,658.00 $7,859.02
Tort Non-Exempt 29,176,886.00$ 22,626.00$ 0.0007754770
Bond Exempt 29,176,886.00$ 18,944.00$ 0.0006492810
63-1305 Judgment Non-Exempt 29,176,886.00$ 2,091.00$ 0.0000716660
207,055.00$ 0.0070965420
City of Notus General Non-Exempt 61,231,490.00$ 114,154.00$ 0.0018643020 911.00$ $596.00 $2,317.64
City of Oakley General Non-Exempt 60,687,679.00$ 61,588.00$ 0.0010148350 764.00$ $3,171.00 $1,105.84
City of Oldtown General Non-Exempt 43,427,175.00$ 31,900.00$ 0.0007345630 $10.00 $2,135.44
94
--- Page 101 ---
Appendix J: Property Tax Levy Rates
City Fund Name
Exempt or Nonexempt
from 3% Cap
2025 Net Taxable
Value
2025 Property
Tax Budget
2025 Net Levy
Rate
2025 Forgone
Amount
Agricultural
Replacement
Money
Personal Property
Replacement
City of Orofino General Non-Exempt 227,405,265.00$ 1,094,527.00$ 0.0048131120 $141.00 $38,069.38
Tort Non-Exempt 227,405,265.00$ 21,000.00$ 0.0000923460
Streets - Lighting, Oiling Etc. Non-Exempt 227,405,265.00$ 235,220.00$ 0.0010343650
Recreation Non-Exempt 227,405,265.00$ 60,000.00$ 0.0002638460
1,410,747.00$ 0.0062036690
City of Osburn General Non-Exempt 142,320,271.00$ 306,575.00$ 0.0021541200 29,546.00$ $7,135.46
Library Non-Exempt 142,320,271.00$ 40,315.00$ 0.0002832700
Streets - Lighting, Oiling Etc. Non-Exempt 142,320,271.00$ 60,473.00$ 0.0004249080
63-1305 Judgment Non-Exempt 142,320,271.00$ 7,822.00$ 0.0000549610
415,185.00$ 0.0029172590
City of Paris General Non-Exempt 80,805,964.00$ 78,773.00$ 0.0009748410 $478.00 $620.71
63-1305 Judgment Non-Exempt 80,805,964.00$ 29.00$ 0.0000003590
78,802.00$ 0.0009752000
City of Parker General Non-Exempt 19,244,305.00$ 33,459.00$ 0.0017386440 $192.00 $55.19
City of Parma General Non-Exempt 216,242,694.00$ 628,405.00$ 0.0029060170 2,779.00$ $1,908.00 $18,511.85
Airport (21-404) Non-Exempt 216,242,694.00$ 20,000.00$ 0.0000924890
Library Non-Exempt 216,242,694.00$ 40,000.00$ 0.0001849770
Streets - Lighting, Oiling Etc. Non-Exempt 216,242,694.00$ 123,678.00$ 0.0005719410
Recreation Non-Exempt 216,242,694.00$ 39,500.00$ 0.0001826650
851,583.00$ 0.0039380890
City of Paul General Non-Exempt 106,843,031.00$ 288,914.00$ 0.0027040980 21.00$ $3,501.00 $6,192.98
Tort Non-Exempt 106,843,031.00$ 15,557.00$ 0.0001456060
304,471.00$ 0.0028497040
City of Payette General Non-Exempt 761,064,299.00$ 1,984,725.00$ 0.0026078280 448,598.00$ $1,161.00 $48,678.23
Tort Non-Exempt 761,064,299.00$ 117,945.00$ 0.0001549740
Airport (21-404) Non-Exempt 761,064,299.00$ 8,487.00$ 0.0000111510
Capital Improvement Non-Exempt 761,064,299.00$ 42,436.00$ 0.0000557590
Library Non-Exempt 761,064,299.00$ 281,138.00$ 0.0003694010
Streets - Lighting, Oiling Etc. Non-Exempt 761,064,299.00$ 713,976.00$ 0.0009381280
Recreation Non-Exempt 761,064,299.00$ 84,872.00$ 0.0001115180
Bond U/R Exempt 761,064,299.00$ 52,630.00$ 0.0000675660
3,286,209.00$ 0.0043163250
City of Peck General Non-Exempt 9,845,841.00$ 28,421.00$ 0.0028866000 750.00$ $8.00 $107.14
Cemetery Non-Exempt 9,845,841.00$ 2,110.00$ 0.0002143040
Streets - Lighting, Oiling Etc. Non-Exempt 9,845,841.00$ 15,000.00$ 0.0015234860
45,531.00$ 0.0046243900
City of Pierce General Non-Exempt 31,493,979.00$ 86,202.00$ 0.0027370950 $771.00 $3,060.10
Streets - Lighting, Oiling Etc. Non-Exempt 31,493,979.00$ 62,693.00$ 0.0019906340
Recreation Non-Exempt 31,493,979.00$ 7,837.00$ 0.0002488410
156,732.00$ 0.0049765700
City of Pinehurst General Non-Exempt 164,547,903.00$ 241,993.00$ 0.0014706540 -$ $2,184.38
63-1305 Judgment Non-Exempt 164,547,903.00$ 3,230.00$ 0.0000196300
245,223.00$ 0.0014902840
City of Placerville General Non-Exempt 17,662,915.00$ 40,818.00$ 0.0023109440 $51.12
City of Plummer General Non-Exempt 54,298,338.00$ 55,986.00$ 0.0010310810 $137.00 $2,781.30
Bond Exempt 54,298,338.00$ 29,800.00$ 0.0005488200
Library Non-Exempt 54,298,338.00$ 51,038.00$ 0.0009399550
136,824.00$ 0.0025198560
95
--- Page 102 ---
Appendix J: Property Tax Levy Rates
City Fund Name
Exempt or Nonexempt
from 3% Cap
2025 Net Taxable
Value
2025 Property
Tax Budget
2025 Net Levy
Rate
2025 Forgone
Amount
Agricultural
Replacement
Money
Personal Property
Replacement
City of Pocatello General Non-Exempt 5,942,488,767.00$ 25,738,495.00$ 0.0043312650 5,408,889.00$ $1,884.00 $351,527.05
Tort Non-Exempt 5,942,488,767.00$ 1,178,082.00$ 0.0001982470
Airport (50-321) Non-Exempt 5,942,488,767.00$ 1,223,204.00$ 0.0002058400
Capital Improvement Non-Exempt 5,942,488,767.00$ 27,959.00$ 0.0000047050
Cemetery Non-Exempt 5,942,488,767.00$ 199,207.00$ 0.0000335230
Library Non-Exempt 5,942,488,767.00$ 2,193,991.00$ 0.0003692040
Streets - Lighting, Oiling Etc. Non-Exempt 5,942,488,767.00$ 2,631,023.00$ 0.0004427480
Recreation Non-Exempt 5,942,488,767.00$ 2,268,168.00$ 0.0003816870
63-1305 Judgment Non-Exempt 5,942,488,767.00$ 100,856.00$ 0.0000164670
Bond U/R Exempt 5,942,488,767.00$ 238,399.00$ 0.0000389230
General Non-Exempt 11,052,994.00$ 47,873.00$ 0.0043312650
Tort Non-Exempt 11,052,994.00$ 2,191.00$ 0.0001982470
Airport (50-321) Non-Exempt 11,052,994.00$ 2,275.00$ 0.0002058400
Capital Improvement Non-Exempt 11,052,994.00$ 52.00$ 0.0000047050
Cemetery Non-Exempt 11,052,994.00$ 371.00$ 0.0000335230
Library Non-Exempt 11,052,994.00$ 4,081.00$ 0.0003692040
Streets - Lighting, Oiling Etc. Non-Exempt 11,052,994.00$ 4,894.00$ 0.0004427480
Recreation Non-Exempt 11,052,994.00$ 4,219.00$ 0.0003816870
63-1305 Judgment Non-Exempt 11,052,994.00$ 188.00$ 0.0000164670
Bond U/R Exempt 11,052,994.00$ 443.00$ 0.0000389230
35,865,971.00$ 0.0120452180
City of Ponderay General Non-Exempt 456,741,608.00$ 1,315,762.00$ 0.0028807580 $62.00 $42,748.70
City of Post Falls General Non-Exempt 7,599,238,613.00$ 17,115,413.00$ 0.0022522540 2,943,335.00$ $1,674.00 $110,480.82
Tort Non-Exempt 7,599,238,613.00$ 170,000.00$ 0.0000223710
17,285,413.00$ 0.0022746250
City of Potlatch General Non-Exempt 57,795,204.00$ 194,255.00$ 0.0033610920 $3,187.30
City of Preston General Non-Exempt 573,088,354.00$ 985,064.00$ 0.0017188690 137,383.00$ $2,539.00 $22,093.59
Streets - Lighting, Oiling Etc. Non-Exempt 573,088,354.00$ 328,354.00$ 0.0005729550
1,313,418.00$ 0.0022918240
City of Priest River General Non-Exempt 315,778,690.00$ 725,650.00$ 0.0022979700 130.00$ $22,789.93
Streets - Lighting, Oiling Etc. Non-Exempt 315,778,690.00$ 241,883.00$ 0.0007659890
967,533.00$ 0.0030639590
City of Rathdrum General Non-Exempt 1,902,715,461.00$ 4,029,685.00$ 0.0021178600 570,161.00$ $364.00 $24,017.86
City of Reubens General Non-Exempt 3,942,412.00$ 6,712.00$ 0.0017025110 1,732.00$ $58.65
Tort Non-Exempt 3,942,412.00$ 1,300.00$ 0.0003297470
Streets - Lighting, Oiling Etc. Non-Exempt 3,942,412.00$ 3,000.00$ 0.0007609550
63-1305 Judgment Non-Exempt 3,942,412.00$ 207.00$ 0.0000525060
11,219.00$ 0.0028457190
City of Rexburg General Non-Exempt 2,324,308,542.00$ 7,289,916.00$ 0.0031363810 133.00$ $498.00 $51,405.51
City of Richfield General Non-Exempt 25,384,784.00$ 77,866.00$ 0.0030674280 3,940.00$ $554.00 $3,078.54
63-1305 Judgment Non-Exempt 25,384,784.00$ 750.00$ 0.0000295450
78,616.00$ 0.0030969730
City of Rigby General Non-Exempt 521,760,975.00$ 1,266,466.00$ 0.0024272920 43,225.00$ $305.00 $25,069.49
Capital Improvement Non-Exempt 521,760,975.00$ 181,650.00$ 0.0003481480
Library Non-Exempt 521,760,975.00$ 205,600.00$ 0.0003940500
Streets - Lighting, Oiling Etc. Non-Exempt 521,760,975.00$ 387,500.00$ 0.0007426770
Recreation Non-Exempt 521,760,975.00$ 242,000.00$ 0.0004638140
2,283,216.00$ 0.0043759810
96
--- Page 103 ---
Appendix J: Property Tax Levy Rates
City Fund Name
Exempt or Nonexempt
from 3% Cap
2025 Net Taxable
Value
2025 Property
Tax Budget
2025 Net Levy
Rate
2025 Forgone
Amount
Agricultural
Replacement
Money
Personal Property
Replacement
City of Riggins General Non-Exempt 70,249,035.00$ 30,180.00$ 0.0004296140 29,433.00$ $37.00 $1,718.13
Library Non-Exempt 70,249,035.00$ 41,784.00$ 0.0005947980
Streets - Lighting, Oiling Etc. Non-Exempt 70,249,035.00$ 10,681.00$ 0.0001520450
Recreation Non-Exempt 70,249,035.00$ 6,983.00$ 0.0000994040
89,628.00$ 0.0012758610
City of Ririe General Non-Exempt 6,101,913.00$ 10,700.00$ 0.0017534710 50,462.00$ $1,622.46
Library Non-Exempt 6,101,913.00$ 1,393.00$ 0.0002283550
Streets - Lighting, Oiling Etc. Non-Exempt 6,101,913.00$ 2,957.00$ 0.0004845530
General Non-Exempt 43,535,639.00$ 76,338.00$ 0.0017534710
Library Non-Exempt 43,535,639.00$ 9,942.00$ 0.0002283550
Streets - Lighting, Oiling Etc. Non-Exempt 43,535,639.00$ 21,095.00$ 0.0004845530
122,425.00$ 0.0049327580
City of Roberts General Non-Exempt 26,330,024.00$ 30,157.00$ 0.0011453460 $158.00 $1,314.55
Library Non-Exempt 26,330,024.00$ 24,692.00$ 0.0009377890
Streets - Lighting, Oiling Etc. Non-Exempt 26,330,024.00$ 78,379.00$ 0.0029767920
133,228.00$ 0.0050599270
City of Rockland General Non-Exempt 14,298,718.00$ 33,132.00$ 0.0023171310 $113.00 $1,221.10
City of Rupert General Non-Exempt 452,012,678.00$ 1,069,797.00$ 0.0023667410 32.00$ $464.00 $21,424.18
Library Non-Exempt 452,012,678.00$ 200,850.00$ 0.0004443460
Bond U/R Exempt 452,012,678.00$ 245,000.00$ 0.0005206830
1,515,647.00$ 0.0033317700
City of Salmon General Non-Exempt 375,554,644.00$ 921,152.00$ 0.0024527780 328,670.00$ $17.00 $28,938.85
Cemetery Non-Exempt 375,554,644.00$ 59,295.00$ 0.0001578860
Streets - Lighting, Oiling Etc. Non-Exempt 375,554,644.00$ 336,398.00$ 0.0008957360
1,316,845.00$ 0.0035064000
City of Sandpoint General Non-Exempt 2,053,110,493.00$ 5,102,761.00$ 0.0024853810 294,574.00$ $2,408.00 $88,957.53
Recreation Non-Exempt 2,053,110,493.00$ 240,444.00$ 0.0001171120
63-1305 Judgment Non-Exempt 2,053,110,493.00$ 17,235.00$ 0.0000071310
5,360,440.00$ 0.0026096240
City of Shelley General Non-Exempt 444,836,950.00$ 1,143,357.00$ 0.0025702830 109.00$ $200.00 $13,900.61
Streets - Lighting, Oiling Etc. Non-Exempt 444,836,950.00$ 375,000.00$ 0.0008430060
1,518,357.00$ 0.0034132890
City of Shoshone General Non-Exempt 103,977,109.00$ 411,347.00$ 0.0039561300 16,712.00$ $2,670.00 $15,323.18
Tort Non-Exempt 103,977,109.00$ 20,500.00$ 0.0001971590
Library Non-Exempt 103,977,109.00$ 67,750.00$ 0.0006515860
Streets - Lighting, Oiling Etc. Non-Exempt 103,977,109.00$ 126,346.00$ 0.0012151330
625,943.00$ 0.0060200080
City of Smelterville General Non-Exempt 78,649,246.00$ 54,963.00$ 0.0006988370 881.00$ $2,740.80
Streets - Lighting, Oiling Etc. Non-Exempt 78,649,246.00$ 32,603.00$ 0.0004145370
Recreation Non-Exempt 78,649,246.00$ 2,150.00$ 0.0000273370
89,716.00$ 0.0011407110
City of Soda Springs General Non-Exempt 253,212,731.00$ 870,063.00$ 0.0034360950 $96.00 $27,142.20
Tort Non-Exempt 253,212,731.00$ 34,000.00$ 0.0001342740
Airport (50-321) Non-Exempt 253,212,731.00$ 45,000.00$ 0.0001777160
Library Non-Exempt 253,212,731.00$ 125,000.00$ 0.0004936560
Streets - Lighting, Oiling Etc. Non-Exempt 253,212,731.00$ 100,000.00$ 0.0003949250
Recreation Non-Exempt 253,212,731.00$ 40,000.00$ 0.0001579700
1,214,063.00$ 0.0047946360
City of Spencer General Non-Exempt 5,929,949.00$ 3,011.00$ 0.0005077620 $105.20
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Appendix J: Property Tax Levy Rates
City Fund Name
Exempt or Nonexempt
from 3% Cap
2025 Net Taxable
Value
2025 Property
Tax Budget
2025 Net Levy
Rate
2025 Forgone
Amount
Agricultural
Replacement
Money
Personal Property
Replacement
City of Spirit Lake General Non-Exempt 393,902,931.00$ 827,853.00$ 0.0021016680 16,983.00$ $4,262.36
63-1305 Judgment Non-Exempt 393,902,931.00$ 5,265.00$ 0.0000133660
833,118.00$ 0.0021150340
City of St Anthony General Non-Exempt 258,544,471.00$ 1,028,021.00$ 0.0039761860 93,132.00$ $124.00 $16,992.85
City of St Charles General Non-Exempt 55,082,091.00$ 19,836.00$ 0.0003601170 $42.00 $117.57
Streets - Lighting, Oiling Etc. Non-Exempt 55,082,091.00$ 24,000.00$ 0.0004357130
63-1305 Judgment Non-Exempt 55,082,091.00$ 12.00$ 0.0000002180
43,848.00$ 0.0007960480
City of St Maries General Non-Exempt 209,820,503.00$ 656,391.00$ 0.0031283450 87,939.00$ $25,970.98
Cemetery Non-Exempt 209,820,503.00$ 38,961.00$ 0.0001856870
Library Non-Exempt 209,820,503.00$ 94,425.00$ 0.0004500280
Recreation Non-Exempt 209,820,503.00$ 35,050.00$ 0.0001670480
63-1305 Judgment Non-Exempt 209,820,503.00$ 2,801.00$ 0.0000133500
827,628.00$ 0.0039444580
City of Stanley General Non-Exempt 89,957,216.00$ 102,983.00$ 0.0011448000 703.00$ $659.48
City of Star General Non-Exempt 4,064,789,893.00$ 2,116,127.00$ 0.0005205990 641,236.00$ $434.00 $3,555.71
General Non-Exempt 156,774,150.00$ 81,617.00$ 0.0005205990
2,197,744.00$ 0.0010411980
City of Stites General Non-Exempt 10,265,242.00$ 17,747.00$ 0.0017288440 148.00$ $393.94
Streets - Lighting, Oiling Etc. Non-Exempt 10,265,242.00$ 6,678.00$ 0.0006505450
63-1305 Judgment Non-Exempt 10,265,242.00$ 185.00$ 0.0000180220
24,610.00$ 0.0023974110
City of Sugar City General Non-Exempt 234,805,846.00$ 257,840.00$ 0.0010980990 32,929.00$ $1,601.46
City of Sun Valley General Non-Exempt 6,557,062,730.00$ 2,817,907.00$ 0.0004297510 1,338,810.00$ $1,267.00
Bond Exempt 6,557,062,730.00$ 1,254,797.00$ 0.0001913660
4,072,704.00$ 0.0006211170
City of Swan Valley General Non-Exempt 156,790,699.00$ 23,128.00$ 0.0001475090
City of Tensed General Non-Exempt 5,469,405.00$ 9,482.00$ 0.0017336440 434.00$ $188.00 $348.68
Streets - Lighting, Oiling Etc. Non-Exempt 5,469,405.00$ 4,000.00$ 0.0007313410
Waterworks, Sewage, Bonds Non-Exempt 5,469,405.00$ 2,000.00$ 0.0003656700
15,482.00$ 0.0028306550
City of Teton General Non-Exempt 54,180,233.00$ 29,592.00$ 0.0005461770 $31.00 $90.31
City of Tetonia General Non-Exempt 54,184,175.00$ 40,026.00$ 0.0007387030 $198.00 $528.96
City of Troy General Non-Exempt 83,229,548.00$ 267,042.00$ 0.0032085000 1,582.00$ $109.00 $3,642.42
City of Twin Falls General Non-Exempt 6,423,360,685.00$ 28,290,521.00$ 0.0044043180 671,491.00$ $1,073.00 $294,689.25
Tort Non-Exempt 6,423,360,685.00$ 279,754.00$ 0.0000435530
Airport (21-404) Non-Exempt 6,423,360,685.00$ 539,128.00$ 0.0000839320
Capital Improvement Non-Exempt 6,423,360,685.00$ 770,000.00$ 0.0001198750
Library Non-Exempt 6,423,360,685.00$ 2,152,806.00$ 0.0003351530
Streets - Lighting, Oiling Etc. Non-Exempt 6,423,360,685.00$ 403,799.00$ 0.0000628640
63-1305 Judgment Non-Exempt 6,423,360,685.00$ 73,143.00$ 0.0000103680
32,509,151.00$ 0.0050600630
City of Ucon General Non-Exempt 133,942,484.00$ 102,640.00$ 0.0007662990 28,418.00$ $28.00 $1,235.44
City of Victor General Non-Exempt 722,399,378.00$ 640,458.00$ 0.0008865710 -$ $87.00 $4,694.82
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Appendix J: Property Tax Levy Rates
City Fund Name
Exempt or Nonexempt
from 3% Cap
2025 Net Taxable
Value
2025 Property
Tax Budget
2025 Net Levy
Rate
2025 Forgone
Amount
Agricultural
Replacement
Money
Personal Property
Replacement
City of Wallace General Non-Exempt 150,050,679.00$ 320,038.00$ 0.0021328660 2,958.00$ $13,331.04
Library Non-Exempt 150,050,679.00$ 36,247.00$ 0.0002415650
Streets - Lighting, Oiling Etc. Non-Exempt 150,050,679.00$ 168,256.00$ 0.0011213280
Recreation Non-Exempt 150,050,679.00$ 23,771.00$ 0.0001584200
63-1305 Judgment Non-Exempt 150,050,679.00$ 4,964.00$ 0.0000330820
553,276.00$ 0.0036872610
City of Wardner General Non-Exempt 37,184,816.00$ 47,317.00$ 0.0012724820 -$ $18.38
Tort Non-Exempt 37,184,816.00$ 5,900.00$ 0.0001586670
Streets - Lighting, Oiling Etc. Non-Exempt 37,184,816.00$ 25,000.00$ 0.0006723170
63-1305 Judgment Non-Exempt 37,184,816.00$ 1,269.00$ 0.0000341270
79,486.00$ 0.0021375930
City of Weippe General Non-Exempt 56,001,025.00$ 104,379.00$ 0.0018638770 548.00$ $3,023.92
Streets - Lighting, Oiling Etc. Non-Exempt 56,001,025.00$ 93,498.00$ 0.0016695770
Recreation Non-Exempt 56,001,025.00$ 8,600.00$ 0.0001535690
206,477.00$ 0.0036870230
City of Weiser General Non-Exempt 410,739,137.00$ 1,641,110.00$ 0.0039955040 14,158.00$ $2,351.00 $39,313.86
Tort Non-Exempt 410,739,137.00$ 112,100.00$ 0.0002729230
Library Non-Exempt 410,739,137.00$ 172,874.00$ 0.0004208850
Streets - Lighting, Oiling Etc. Non-Exempt 410,739,137.00$ 263,190.00$ 0.0006407720
Recreation Non-Exempt 410,739,137.00$ 119,702.00$ 0.0002914310
2,308,976.00$ 0.0056215150
City of Wendell General Non-Exempt 210,758,091.00$ 573,648.00$ 0.0027218310 $2,017.00 $12,638.30
Library Non-Exempt 210,758,091.00$ 97,597.00$ 0.0004630760
Streets - Lighting, Oiling Etc. Non-Exempt 210,758,091.00$ 146,395.00$ 0.0006946120
817,640.00$ 0.0038795190
City of Weston General Non-Exempt 50,235,357.00$ 67,833.00$ 0.0013503040 1,362.00$ $145.00 $467.04
City of Whitebird General Non-Exempt 6,832,989.00$ 22,337.00$ 0.0032689940 1,830.00$ $199.62
City of Wilder General Non-Exempt 107,238,367.00$ 448,000.00$ 0.0041776090 $599.00 $7,970.49
Recreation Non-Exempt 107,238,367.00$ 26,006.00$ 0.0002425060
474,006.00$ 0.0044201150
City of Winchester General Non-Exempt 19,163,737.00$ 84,247.00$ 0.0043961680 22,100.00$ $187.00 $1,474.62
Tort Non-Exempt 19,163,737.00$ 5,000.00$ 0.0002609090
Streets - Lighting, Oiling Etc. Non-Exempt 19,163,737.00$ 53,000.00$ 0.0027656400
63-1305 Judgment Non-Exempt 19,163,737.00$ 1,001.00$ 0.0000522340
143,248.00$ 0.0074749510
City of Worley General Non-Exempt 21,271,802.00$ 37,770.00$ 0.0017755900 $212.22
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Appendix K
Property Tax Levy Limits
Taxing Authority Idaho Code
Maximum Rate
Airport 21-404 0.0004
Airport (City only) 50-321 0.0006
Armories 46-722 0.0002
General Obligation Bonds & Interest 50-1019 .02 No Limit
Capital Improvement Fund 50-236 0.0004
Cemetery 50-320 0.0004
Firemen's retirement 72-1432 No Limit
Although separately stated this levy is part of the
General Fund levy. The combined levy of this fund
and the General Fund cannot exceed the maximu
m
levy limit of the General Fund.
General Fund 50-235 0.009
Library 33-2603 0.001
Local Improvement District Guarantee 50-1762 0.0002
Local Improvement District Guarantee Warrant 50-1766 0.0002
Police Retirement 50-1512 0.0008
Levy may be increased to provide for actuarial
soundness of the fund.
Recreation 50-303 0.0006
Streets 50-312 No Limit
Warrant Redemption 50-10
04 See Code
100
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Appendix L
Sample Notices of Public Hearing on New & Increased Fees
NOTICE OF PUBL
IC HEARING
City of Moscow
Proposed Fee Increases
A public hearing will be
held before the Mayor and City Council of the City of Moscow to hear public
comment on increases in the following fees and charges, which are each proposed to increase by 5 percent
or more:
Utility Fee increases for water, sewer, and solid waste; Community Development and
Engineering permits and fees; new program fees for Parks & Recreation; Farmer’s Market and
Artwalk fees; portable waste discharge at the waste water treatment plant; and child care licensing
and background check fees.
HEARING DATE AND TIME: Monday, August 6, 2012, at 7:00 p.m.
HEARING LOCATION: Moscow City Hall Council Chambers
206 East 3
rd Street, 2nd floor
Moscow, Idaho 83843
City Hall is accessible to persons with disabilities. Anyone desiring accommodations for disabilities
please call the City Clerk’s office, 883-7015, at least 48 hours prior to the public hearing.
PUBLISH: July 28, and August 4, 2012
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PUBLIC NOTICE
NOTICE IS HEREBY GIVEN that the City of Idaho Falls proposes to increase certain existing fees by amounts
that exceed five percent (5%) of the fee from the current fiscal year and impose several new service fees beginning
October 1, 2012. The fee increases or new fees are necessary to cover increased costs associated with these programs.
CURRENT PROPOSED
SOURCE OF FEES FEES NEW FEES
Parks
Bleachers
delivery cost for special events 25.00$ 40.00$
Trash Cans
delivery cost for special events 2.50$ 4.00$
Canopy, 15' x 15'
delivery and set up costs for special events 20.00$ 75.00$
Big Tent, 20' x 40'
delivery and set up costs for special events 100.00$ 250.00$
Tautphaus Park Zoo
Zoo to You Outreach Program
Within School District #91 & #93 (non-profit rate) 10.00$ 15.00$
Within School District #91 & #93 (for profit rate) 20.00$ 25.00$
Outside School District #91 & #93 up to a 30 mile
radius of the zoo 25.00$ 30.00$
Any group between a 30-50 mile radius of the zoo 35.00$ 40.00$
All additional programs during the same day 10.00$ 15.00$
Zoo Education Programs and Tour Fees
Tours on zoo grounds led by volunteer educators - $ 10.00$
Education assembly programs for groups of 40-100
Within School District #91 & # 93 - $ 60.00$
For-profits within District #91 & #93 and any other
group up to 50 miles from the zoo - $ 75.00$
Education assembly programs for group over 100 people
and within a 50 mile radius of the zoo. (Staff led) - $ 100.00$
Wes Diest Aquatic Center
Fitness Fees
Aerobics Adult Daily 4.25$ 4.50$
Aerobics Senior Daily 3.50$ 3.75$
Aerobics Adult Punchcard 34.00$ 36.00$
Aerobics Senior Punchcard 28.00$ 30.00$
USA Lane & Meet Fees
Lane Hours 9.70$ 10.15$
Meet Setup & Meet during Non-Business Hours - $ 60.00$
Meet Setup & Meet during Business Hours - $ 50.00$
Lane & Meet Fees for High Schools
Lane hours 9.40$ 10.15$
Dual Meets (per team per hour) 50.00$ 60.00$
Regional Meets 2.75$ 3.00$
School Fees - Home Schoolers (as a group)
Group of 10 to 19 - $ 3.00$
Group of 20 to 39 - $ 2.75$
Group of 40+ - $ 2.50$
Facility Rental Fees (price per hour)
Up to 50 swimmers - $ 120.00$
Up to 100 swimmers - $ 130.00$
Up to 150 swimmers - $ 180.00$
Up to 200 swimmers - $ 230.00$
Up to 250 swimmers - $ 290.00$
Up to 300 swimmers - $ 360.00$
Up to 350 swimmers - $ 420.00$
Up to 400 swimmers - $ 480.00$
Wading Pool only-during hours the main pool is open - $ 50.00$
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Wading Pool only-during hours the main pool is not open - $ 60.00$
Other Fees and Admissions
Kayak Instructor (during Kayak time-group or individual) - $ 7.50$
Wading Pool only session fee (child fee 17 & under,
including 3 & under, parents free with paying child) - $ 2.00$
Private Lessons (per 1/2 hour lesson) 16.00$ 18.00$
Semi-private Lessons (per 1/2 hour lesson) 22.00$ 24.00$
Surfer's Swim Team - $ 80.00$
Yearly public swim pass - family (2 adults & 2 children) - $ 400.00$
Yearly Public Swim Pass - family add-on per person - $ 50.00$
Late fee for programs (registration after deadline) - $ 5.00$
Lap Fees (non-refundable, nontransferable & per person)
Add a city rate fee to adult yearly pass (ages 61 & under) - $ 352.50$
Yearly lap pass (senior - ages 62 +) - $ 327.50$
Yearly lap pass - City Rate price (senior - ages 62 +) - $ 294.50$
Add a city rate fee to senior yearly pass (senior - ages 62 +) - $ 188.00$
6-month lap pass (senior - ages 62 +) - $ 173.25$
6-month lap pass - City Rate price (senior - ages 62 +) - $ 155.25$
Ice Rink
Skate rental 2.75$ 3.00$
Learn to skate without skate rental 41.00$ 45.00$
Learn to skate with skate rental 45.00$ 56.00$
Adult public skate admission 3.50$ 3.75$
Youth public skate admission 2.75$ 3.00$
Skate rental pass 11.00$ 12.00$
Adult stick and shoot 3.50$ 3.75$
Youth stick and shoot 2.75$ 3.00$
Adult freestyle session 3.50$ 7.00$
Youth freestyle session 2.75$ 5.00$
Animal Shelter
Microchip fees 18.00$ 20.00$
Planning & Building
Conditional use permit (PC or Council only) 100.00$ 200.00$
Conditional use permit (both PC and Council) 205.00$ 300.00$
RSC-1 site plan review 100.00$ 150.00$
Any person who desires to provide comments regarding such fee increases may appear at 7:30 p.m. on Thursday,
August 23, 2012, at the City of Idaho Falls Council Chamber, City Hall Annex, 680 Park Avenue, Idaho Falls, Idaho.
Rosemarie Anderson
City Clerk
Published: August 12th and August 19th, 2012
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IDAHO DISTRIBUTION ACCOUNT SOURCES AND DISTRIBUTION
Effective July 1, 2025
With Idaho Code Annotations
63-2412€ 63-2412(f) 1 63-2412(f) 2 63-2412(f) 3
LESS 7% TO LESS 1.28% TO LESS 1.28% TO LESS .44% TO
63-2412 63-2412 63-2412 STATE WATERWAYS, OFF-ROAD PARKS & REC
63-2402 LESS ADMIN. LESS R.R. LESS LOCAL HIGHWAY PARKS & REC PARKS & REC ROAD & BRIDGE
GASOLINE & REFUNDS GRADE CROSSING BRIDGE INSPECTION ACCOUNT SEARCH & RESCUE SEARCH & RESCUE
63-2418(3)
63-2418 LESS 7% TO
SPECIAL FUEL TAX LESS ADMIN. & REFUNDS STATE HIGHWAY
ACCOUNT
63-2443, 49-439 40-709
PENALTIES & AUDITS LESS 0.326% 40-709
TO LOCAL 30%
HIGHWAY TECH. TO CITIES (BASED
63-3045 ASST. COUNCIL ON POPULATION)
INTEREST
70%
49-422 49-422 LESS 50% TO CTY.
TRAILER HOUSE REGISTRATION CURRENT EXP. FUND 10% 40- 709
EQUALLY
DIVIDED
49-425,49-523 49-523
OTHER LICENSE & PERMITS TEMP. REGISTRATION DUPLICATE PLATES
40-709 40-709
45% BASED UPON
49-306 49-306 49-306 49-306 49-306 TO COUNTIES MOTOR VEHICLE
CLASS D OPERATORS LIC. LESS $5.00 LESS $6.00 EMS II & III LESS $5.30 LESS $1.00 & HIGHWAY REG. REVENUE
TO COUNTY DRIVERS TRAINING MOTORCYCLE SAFETY DISTRICTS
49-2444 49-2444 40-709
I.D. CARDS LESS $5. TO COUNTY BASED UPON
45% IMPROVED ROAD
MILEAGE
49-450 49-450
REFLECTOR PLATE FEES $3.00 TO THE PLATE MFG. ACCT.
40-706,49-402,49-434
VEHICLE REGISTRATION
19-4705, 49-239, 49-1013 19-4705
FINES CITIES & CO RETAIN PORTION
40-706,49-402,49-434 40-701
VEHICLE REGISTRATION 40%
LOCAL
GOVERNMENT
40-207
PENALITIES 40-701
NET
HIGHWAY
49-434 COMMERCIAL DISTRIBUTION
TRUCK REGISTRATION ACCOUNT
60% 40-701
49-432 TO STATE
120 HR. & SINGLE TRIP PERMITS HIGHWA Y
ACCOUNT
49-437
WEIGHT INCREASE FEE
49-1004, 49-523 EXCESS WEIGHT PERMITS, OVERSIZE PERMITS,
OTHER LICENSE & PERMITS DEALER PLATES, TEMP. REG. PERMITS (30 DAYS)
49-450 49-450
REFLECTOR PLATE FEES $3.00 TO THE PLATE MFG. ACCT.
49-328 49-328 PORTION TO THE
DRIVERS LIC. REINSTATEMENT COUNTY JUSTICE FUND
49-202
OTHER SERVICE FEES
63-2423, 63-2412
49-425
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Prepared by
Economics Research Section
Idaho Transportation Department
Current as of: 8/19/2025
Last Printed: 8/19/2025
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IDAHO DISTRIBUTION ACCOUNT SOURCES AND DISTRIBUTION
Effective July 1, 2025
With Idaho Code Annotations
63-2402, 63-2412
GASOLINE
63-2402, 63-2418
SPECIAL FUEL TAX
40-709
LESS 0.326% 40-709
TO LOCAL 30%
HIGHWAY TECH. TO CITIES (BASED
ASST. COUNCIL ON POPULATION)
70%
49-402
PASSENGER CARS & TRUCKS 10% 40-709
EQUALLY
DIVIDED
49-457 40%
ELECTRIC VEHICLES 40-701
40-709 40-709
LOCAL 45% BASED UPON
49-457 GOVERNMENT TO COUNTIES MOTOR VEHICLE
HYBRID VEHICLES & HIGHWAY REG. REVENUE
DISTRICTS
49-434 40-709
STATE TRUCK & BUS REG. BASED UPON
45% IMPROVED ROAD
60% MILEAGE
40-701
TO STATE
HIGHWAY
ACCOUNT
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Economics Research Section
Idaho Transportation Department
Current as of: 8/19/2025
Last Printed: 8/19/2025
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Page 1 of 3
Reporting Entity Name, Mailing Address and Contact Phone Number:
Contact/Phone Number:
This certified report of dedicated funds is hereby submitted to the State Controller as required by 40-708, Idaho code.
Dated this _________ day of_________________________, __________. Commissioner Signature
ATTEST: Commissioner Signature
Clerk/Treasurer Signature Mayor or Commissioner Signature
City Clerk/County Clerk/District Secretary (type or print name & sign) AND Commissioners or Mayor (type or print name & sign)
FOR THE FISCAL YEAR ENDING SEPTEMBER 30, __________________
Line 1 BEGINNING BALANCE - Balance from Previous Year's Report
RECEIPTS
LOCAL FUNDING SOURCES
Line 2 Property tax levy (for roads, streets and bridges) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line 3 Sale of assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line
4 Interest income . . . . .. . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line 5 Fund transfers from non-highway accounts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line
6 Proceeds from sale of bonds (include LIDs) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line
7 Proceeds from issue of notes (include loans) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line
8 Local impact fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line
9 Local option registration fee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line
10 All other LOCAL receipts or transfers in. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line 11 Total Local Funding (sum lines 2 through 10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0
STATE FUNDING SOURCES
Line 12 Highway user revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line 13 Sales tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line 14 General fund/Leading Idaho . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line 15 Sales tax/Inventory replacement tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line 16 Sales tax/Revenue sharing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line 17 State Exchanged funds. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line
18 All other STATE receipts or transfers. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line 19 Total State Funding (sum lines 12 through 19). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0
FEDERAL FUNDING SOURCES
Line 20a Secure Rural Schools (Title I Funds) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line 20b Secure Rural Schools (Title III Funds) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Contact/Email:
BRANDON D. WOOLF
IDAHO STATE CONTROLLER
ATTN: HIGHWAY USERS
STATEHOUSE MAIL
BOISE, ID 83720
Appendix N:Annual Road and Street Financial Report
Entity
City State Zip
Addre
ss
Please return, not later than December 31, to:
Revised September 2022
106
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Line 21 Federal-aid Bridge. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line 22 Federal-aid Rural. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line
23 Federal-aid Urban. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line
24 Federal Lands Access Funds and All other FEDERAL receipts or transfers . . . . . . . . . . . . . . . . .
Lin
e 25 Total Federal Funding (sum lines 20 through 25) . . . . . . . . . . . . . . . . . . . . . . . . . . 0
Line 26 TOTAL RECEIPTS (sum lines 11, 19, 25) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0
DISBURSEMENTS Page 2 of 3
NEW CONSTRUCTION (include salary and benefits on each line)
Total lane miles constructed in the last year. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total square feet of bridge deck constructed in the last year . . . . . . . . . . . . . . . . . . . . . . . .
Line 27 Roads . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line 28 Bridges, culverts and storm drainage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line 29 RR Crossing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line 30 Other (signs, signals or traffic control). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line 31 Total New Construction (sum lines 27 through 30). . . . . . . . . . . . . . . . . . . . . . . . . . . 0
RECONSTRUCTION/REPLACEMENT/REHABILITATION (include salary and benefits on each line)
Total lane miles rebuilt, realigned, or overlay in the last year . . . . . . . . . . . . . . . . . . . . . . .
Total square feet of bridge deck reconstructed or rehabilitated in the last year. . . . . . . . . .
Line 32 Roads (rebuilt, realign, or overlay upgrade). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line 33
Bridges, culverts and storm drainage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line 34 RR Crossing. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line 35 Other (signs, signals or traffic control). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line 36 Total Reconstruction/Replacement (sum lines 32 through 35). . . . . . . . . . . . . . . . . . . 0
ROUTINE MAINTENANCE (include salary and benefits on each line)
Total lane miles with surface treatments, chip sealed, seal coated etc. on line 37. . . . . . . .
Total lane miles graded or bladed on line 40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line 37
Chip sealing or seal coating. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line 38 Patching . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line 39 Winter Maintenance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line 40 Grading/blading . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line 41 Bridge. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line 42 Other (signs, signals or traffic control). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line 43 Total Routine Maintenance (sum lines 37 through 42) . . . . . . . . . . . . . . . . . . . . . . . . 0
EQUIPMENT
Line 44 Equipment purchase - automotive, heavy, other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line 45 Equipment lease/purchase . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line 46 Equipment maintenance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line 47 Other (specify). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line 48 Total Equipment (sum lines 44 through 47) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0
ADMINISTRATION
Line 49 Administrative salaries and expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
OTHER EXPENDITURES
Line 50 Right-of-way and property purchases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line 51 Property leases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line 52 Street lighting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line 53 Professional services - audit, clerical, and legal. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line 54 Professional services - engineering. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line 55 Interest - bond (include LIDs). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line 56 Interest - notes (include loans). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line 57 Redemption - bond (include LIDs) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line 58 Redemption - notes (include loans) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Revised September 2022
107
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Line 59 Payments to other local government. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line 60 Fund transfers to non-highway accounts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line 61 All other local expenditures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line 62 Total Other (sum lines 50 through 61) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0
Line 63 TOTAL DISBURSEMENTS (sum lines 31, 36, 43, 48, 49, 62). . . . . . . . . . . . . . . . . . . . . . 0
Line 64 RECEIPTS OVER DISBURSEMENTS (line 26 - line 63). . . . . . . . . . . . . . . . . . . . . . . . . . 0
Line 65 OTHER ADJUSTMENTS (Audit adjustment and etc.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Line 66 CLOSING BALANCE (sum lines 1, 64, 65) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0
Line 67 Funds on Line 66 obligated for specific future projects & reserves. . . . . . . . . . . . . . . . . . . . .
Line 68 Funds on Line 66 retained for general funds and operations. . . . . . . . . . . . . . . . . . . . . . . . .
Line 69 ENDING BALANCE (line 66 minus the sum of lines 67, 68) . . . . . . . . . . . . . . . . . . . . . . . . . . 0
PROJECTS Page 3 of 3
FUTURE PROJECTS & RESERVE DESCRIPTIONS
Project List Start Year Projected Cost
Deferred maintenance costs over the last 5 years (in dollars).
Revised September 2022
108
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Appendix O: Personnel Related Costs
Social Security & Medicare
The current Social Security employer contribution rate is 6.2 percent of wages. The maximum amount of salary
subject to Social Security tax has increased for 2026 to $184,500. All wages are subject to Medicare tax at a rate of
1.45 percent for employers and 1.45 percent for employees. High wage earners—individuals earning over $200,000
or a married couple earning over $250,000—pay an additional .9% in Medicare tax.
State Unemployment Tax
Cities are provided three options:
Experience rated—fluctuates over prior years,
100% cost reimbursement, or
1% advanced pay on total payroll payable at beginning of fiscal year with reconciliation at the end of the
year.
Public Employee Retirement System
The current employer and employee rates are available on the PERSI website and in the Member Handbook.
Effective July 1, 2024, contribution rates for all three classes changed. Per Idaho Statue 59-1322(5), the PERSI
Board must adjust contribution rates when the fund’s amortization period exceeds 25 years. In October 2022, the
Board proposed a series of contribution rate increases to comply with the statue, the first of which was scheduled to
become effective July 1, 2024.
Public Safety contribution rates also changed effective April 1, 2025.
Effective
Date General Member Public Safety Member School Employee
Member
Employee Employer Employee Employer Employee Employer
4/1/2025 7.18% 11.96% 10.36% 13.98% 8.08% 13.48%
7/1/2024 7.18% 11.96% 10.83% 14.65% 8.08% 13.48%
7/1/2023 6.71% 11.18% 9.83% 13.26% 7.62% 12.69$
7/1/2022 7.16% 11.94% 9.13% 12.28% 7.16% 11.94%
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FRF Employer Contribution Rates
Option I (Class A) and Option II (Class B)
The rate for employers under the FRF rules, effective 07/01/2012, is 20.93% for Option I (Class A)
and Option II (Class B). This rate is the total of the PERSI employer contribution rate, plus an
additional employer contribution rate, plus a social security rate.
Class D Contribution Rate
Employers of Class D firefighters (PERSI firefighters hired on or after October 1, 1980 and
employed by a city or fire district that employs or has employed paid firefighters in the FRF fund)
have a total employer contribution rate of 14.65%.
Class E Contribution Rate
Employers of Class E members (a general member employed by a city fire department or fire district
that employs or has employed paid firefighters in the FRF fund) have a total employer contribution
rate of 11.96%, effective 07/01/2024.
FRF Employee Contribution Rates
Option I (Class A)
The last active Class A firefighter retired in 2017. Employee contributions are no longer a factor for
Class A firefighters.
Option II (Class B)
The current rate for Option II (Class B) firefighters is 11.45% of the individual average salary per
month, rather than the statewide average firefighter's salary. There are no longer any active Class B
firefighters.
Class D Contribution Rate
The PERSI firefighters' Class D (PERSI firefighters hired on or after October 1, 1980 and employed
by a city or fire district that employs or has employed paid firefighters in the FRF fund)
employee contribution rate is 10.83% of their own actual salary. This is the PERSI Class 2 rate.
Class E Contribution Rate
The PERSI firefighters' Class E (general members employed by a City fire department or Fire
District that employs or has employed paid firefighters in the FRF fund) employee contribution rate
is 7.18% of their own actual salary. This is the PERSI Class 1 rate.
110
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Appendix P
Sales Tax Revenue Sharing
For Quarter For Quarter For Quarter For Quarter Total
City Ending Sep '23 Ending Dec '23 Ending Mar '24 Ending Jun '24 FY '24
Aberdeen $49,893 $50,014 $ 49,852 $ 62,746 $212,507
Acequia $4,104 $3,588 $ 3,254 $ 3,882 $14,828
Albion $7,800 $6,370 $ 6,316 $ 8,120 $28,606
American Falls $141,211 $123,240 $ 111,884 $ 131,667 $508,002
Ammon $511,170 $543,637 $ 480,012 $ 483,644 $2,018,462
Arco $27,017 $23,971 $ 22,761 $ 21,525 $95,273
Arimo $10,639 $9,282 $ 9,480 $ 10,174 $39,574
Ashton $30,455 $27,187 $ 24,422 $ 25,737 $107,801
Athol $21,470 $20,039 $ 18,184 $ 22,458 $82,149
Bancroft $10,311 $9,823 $ 9,669 $ 9,486 $39,288
Basalt $10,915 $10,159 $ 9,772 $ 10,654 $41,500
Bellevue $76,589 $70,896 $ 64,126 $ 77,076 $288,687
Blackfoot $388,252 $345,263 $ 328,258 $ 307,304 $1,369,078
Bliss $7,075 $7,090 $ 7,057 $ 9,117 $30,340
Bloomington $6,543 $6,095 $ 5,237 $ 6,634 $24,510
Boise $7,146,832 $6,706,191 $ 6,329,504 $ 5,893,189 $26,075,716
Bonners Ferry $83,544 $68,434 $ 67,987 $ 84,933 $304,898
Bovill $5,382 $5,396 $ 5,362 $ 7,081 $23,222
Buhl $144,752 $128,859 $ 122,585 $ 114,836 $511,032
Burley $353,260 $312,160 $ 306,396 $ 274,491 $1,246,307
Butte City $2,293 $1,980 $ 1,711 $ 1,955 $7,938
Caldwell $1,823,814 $1,691,037 $ 1,668,732 $ 1,720,122 $6,903,705
Cambridge $10,537 $10,024 $ 8,725 $ 7,717 $37,003
Carey $19,133 $20,280 $ 17,448 $ 17,793 $74,653
Cascade $28,461 $26,689 $ 26,036 $ 25,964 $107,150
Castleford $6,606 $5,791 $ 5,937 $ 6,502 $24,836
Challis $28,463 $26,893 $ 26,348 $ 26,299 $108,003
Chubbuck $480,927 $414,492 $ 428,808 $ 460,575 $1,784,803
Clark Fork $16,282 $15,201 $ 13,820 $ 16,675 $61,978
Clayton $286 $264 $ 255 $ 266 $1,072
Clifton $12,571 $10,840 $ 9,402 $ 10,344 $43,157
Coeur d'Alene $1,631,022 $1,640,367 $ 1,430,107 $ 1,687,152 $6,388,647
Cottonwood $27,492 $26,201 $ 25,795 $ 25,290 $104,778
Council $28,059 $26,385 $ 23,374 $ 28,567 $106,384
Craigmont $14,531 $13,852 $ 13,639 $ 13,467 $55,488
Crouch $4,814 $4,729 $ 4,665 $ 5,796 $20,003
Culdesac $11,986 $11,122 $ 10,705 $ 11,203 $45,016
Dalton Gardens $76,833 $71,621 $ 67,315 $ 62,770 $278,539
Dayton $15,273 $14,096 $ 13,520 $ 14,509 $57,398
Deary $15,498 $14,473 $ 12,830 $ 15,804 $58,605
Declo $10,581 $9,299 $ 8,436 $ 10,216 $38,532
Dietrich $8,958 $7,895 $ 7,162 $ 8,887 $32,902
Donnelly $7,090 $7,185 $ 6,194 $ 7,132 $27,601
Dover $26,620 $24,584 $ 24,413 $ 26,192 $101,809
Downey $16,569 $15,974 $ 16,486 $ 20,226 $69,255
FY 2026 Projections for remainder of FY = 2.7% total YoY growth
FY 2027 Projections for entire FY = 2.7% total YoY increase.
2024 population estimates provided by US Census Bureau.
111
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Appendix P
Sales Tax Revenue Sharing
For Quarter For Quarter For Quarter For Quarter Total
City Ending Sep '23 Ending Dec '23 Ending Mar '24 Ending Jun '24 FY '24
Driggs $58,654 $55,842 $ 56,037 $ 50,807 $221,340
Drummond $448 $366 $ 372 $ 467 $1,653
Dubois $15,122 $15,161 $ 15,119 $ 18,924 $64,327
Eagle $915,147 $844,661 $ 822,326 $ 1,000,333 $3,582,467
East Hope $9,291 $8,613 $ 8,348 $ 7,620 $33,872
Eden $12,055 $11,235 $ 10,824 $ 11,651 $45,765
Elk River $5,781 $5,582 $ 5,536 $ 5,391 $22,290
Emmett $241,173 $211,164 $ 192,034 $ 226,085 $870,456
Fairfield $13,741 $12,315 $ 11,042 $ 12,102 $49,199
Ferdinand $4,309 $3,956 $ 3,557 $ 5,299 $17,121
Fernan Lake Village $4,655 $4,947 $ 4,303 $ 4,706 $18,611
Filer $89,025 $83,753 $ 72,420 $ 90,714 $335,912
Firth $15,219 $14,149 $ 13,629 $ 14,374 $57,371
Franklin $34,216 $29,937 $ 26,379 $ 29,235 $119,766
Fruitland $177,629 $188,999 $ 167,386 $ 186,957 $720,971
Garden City $388,599 $339,938 $ 328,195 $ 297,925 $1,354,657
Genesee $32,649 $28,496 $ 25,875 $ 30,575 $117,594
Georgetown $14,598 $13,497 $ 12,953 $ 13,821 $54,869
Glenns Ferry $41,010 $36,811 $ 32,336 $ 34,804 $144,960
Gooding $114,004 $101,356 $ 96,362 $ 90,124 $401,845
Grace $30,202 $25,011 $ 23,736 $ 22,344 $101,292
Grand View $12,569 $13,442 $ 11,607 $ 12,285 $49,904
Grangeville $99,141 $94,624 $ 93,234 $ 91,875 $378,873
Greenleaf $25,366 $22,085 $ 19,986 $ 24,034 $91,471
Hagerman $29,551 $27,410 $ 26,389 $ 27,831 $111,180
Hailey $280,663 $281,645 $ 244,659 $ 214,999 $1,021,966
Hansen $32,676 $30,686 $ 27,916 $ 34,420.78 $125,698
Harrison $7,535 $6,650 $ 5,787 $ 6,365.82 $26,337
Hauser Lake $22,699 $20,904 $ 20,559 $ 20,687.55 $84,849
Hayden $481,264 $445,135 $ 402,412 $ 474,931.93 $1,803,743
Hayden Lake $27,371 $25,348 $ 24,550 $ 24,203.30 $101,472
Hazelton $23,826 $22,133 $ 21,293 $ 22,636.17 $89,888
Heyburn $112,478 $104,011 $ 99,941 $ 105,412.25 $421,842
Hollister $7,501 $7,044 $ 6,405 $ 8,147.74 $29,097
Homedale $85,306 $87,292 $ 76,484 $ 90,944.75 $340,027
Hope $3,498 $3,243 $ 3,142 $ 2,852.21 $12,735
Horseshoe Bend $24,301 $22,742 $ 20,721 $ 24,536.52 $92,300
Huetter $2,891 $2,843 $ 2,805 $ 3,534.14 $12,073
Idaho City $14,353 $13,352 $ 12,125 $ 14,335.06 $54,165
Idaho Falls $1,940,460 $1,829,558 $ 1,735,997 $ 1,633,149.87 $7,139,165
Inkom $25,829 $22,670 $ 20,990 $ 27,007.66 $96,496
Iona $89,072 $77,531 $ 67,853 $ 76,480.23 $310,936
Irwin $8,154 $7,100 $ 6,909 $ 6,265.86 $28,430
Island Park $13,725 $12,740 $ 12,357 $ 12,541.56 $51,363
Jerome $391,074 $341,804 $ 310,521 $ 366,908.72 $1,410,309
FY 2026 Projections for remainder of FY = 2.7% total YoY growth
FY 2027 Projections for entire FY = 2.7% total YoY increase.
2024 population estimates provided by US Census Bureau.
112
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Appendix P
Sales Tax Revenue Sharing
For Quarter For Quarter For Quarter For Quarter Total
City Ending Sep '23 Ending Dec '23 Ending Mar '24 Ending Jun '24 FY '24
Juliaetta $19,343 $16,872 $ 15,295 $ 18,329.42 $69,839
Kamiah $38,694 $31,689 $ 31,523 $ 39,536.77 $141,443
Kellogg $84,461 $81,372 $ 80,593 $ 79,082.18 $325,508
Kendrick $9,078 $8,081 $ 7,234 $ 7,734.23 $32,128
Ketchum $295,724 $275,508 $ 267,769 $ 272,487.71 $1,111,489
Kimberly $157,317 $138,056 $ 121,961 $ 135,272.87 $552,607
Kooskia $15,969 $15,103 $ 14,806 $ 14,567.78 $60,446
Kootenai $28,422 $26,325 $ 23,742 $ 28,510.53 $107,000
Kuna $801,124 $698,100 $ 609,547 $ 701,148.08 $2,809,919
Lapwai $36,499 $31,951 $ 27,995 $ 32,228.26 $128,674
Lava Hot Springs $11,911 $10,836 $ 10,880 $ 10,651.50 $44,279
Leadore $3,025 $2,489 $ 2,479 $ 3,138.95 $11,132
Lewiston $1,011,677 $960,289 $ 943,280 $ 927,531.24 $3,842,777
Lewisville $13,738 $11,271 $ 11,190 $ 14,492.89 $50,692
Mackay $15,051 $13,398 $ 12,005 $ 12,879.71 $53,333
Malad City $68,408 $65,252 $ 62,133 $ 58,158.13 $253,950
Malta $5,399 $4,425 $ 4,395 $ 5,745.46 $19,965
Marsing $41,090 $33,849 $ 33,733 $ 42,422.00 $151,094
McCall $171,776 $160,545 $ 156,322 $ 151,413.00 $640,056
McCammon $24,768 $22,240 $ 20,507 $ 25,303.00 $92,819
Melba $16,457 $15,240 $ 14,642 $ 15,355.00 $61,694
Menan $21,935 $20,555 $ 18,260 $ 22,731.79 $83,482
Meridian $3,677,990 $3,212,058 $ 2,886,702 $ 3,462,486.50 $13,239,237
Middleton $315,030 $274,833 $ 240,904 $ 271,212.88 $1,101,980
Midvale $6,659 $5,830 $ 5,140 $ 5,679.70 $23,308
Minidoka $3,210 $2,976 $ 2,885 $ 2,923.41 $11,995
Montpelier $81,997 $73,444 $ 65,997 $ 70,315.18 $291,754
Moore $4,885 $4,531 $ 4,355 $ 4,764.37 $18,535
Moscow $761,067 $709,501 $ 643,996 $ 771,536.00 $2,886,100
Mountain Home $479,395 $443,917 $ 426,979 $ 441,324.62 $1,791,615
Moyie Springs $28,418 $24,938 $ 22,052 $ 25,164.59 $100,573
Mud Lake $10,258 $9,699 $ 8,595 $ 11,205.62 $39,757
Mullan $20,798 $19,575 $ 16,911 $ 21,299.92 $78,585
Murtaugh $3,933 $3,707 $ 3,627 $ 5,711.19 $16,979
Nampa $3,173,634 $2,786,027 $ 2,519,390 $ 3,006,518.95 $11,485,571
New Meadows $17,051 $15,463 $ 14,246 $ 17,429.00 $64,189
New Plymouth $45,977 $43,069 $ 39,249 $ 47,431.00 $175,726
Newdale $9,951 $9,188 $ 8,818 $ 9,256.00 $37,213
Nezperce $15,187 $13,619 $ 12,252 $ 13,074.19 $54,132
Notus $18,348 $17,025 $ 16,364 $ 17,421.05 $69,159
Oakley $24,230 $21,184 $ 21,703 $ 23,239.37 $90,356
Oldtown $6,572 $6,648 $ 5,756 $ 4,987.78 $23,964
Onaway $5,518 $5,863 $ 5,173 $ 5,240.73 $21,795
Orofino $94,880 $90,603 $ 89,297 $ 86,530.53 $361,310
Osburn $51,064 $42,172 $ 41,440 $ 37,834.59 $172,511
FY 2026 Projections for remainder of FY = 2.7% total YoY growth
FY 2027 Projections for entire FY = 2.7% total YoY increase.
2024 population estimates provided by US Census Bureau.
113
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Appendix P
Sales Tax Revenue Sharing
For Quarter For Quarter For Quarter For Quarter Total
City Ending Sep '23 Ending Dec '23 Ending Mar '24 Ending Jun '24 FY '24
Oxford $1,156 $1,149 $ 1,137 $ 1,470.15 $4,912
Paris $16,524 $15,405 $ 14,003 $ 16,482.63 $62,416
Parker $8,571 $7,911 $ 7,586 $ 8,003.99 $32,071
Parma $62,439 $58,405 $ 53,117 $ 62,993.73 $236,955
Paul $40,125 $37,443 $ 34,034 $ 41,452.90 $153,055
Payette $249,809 $232,266 $ 223,860 $ 237,283.10 $943,219
Peck $5,339 $4,369 $ 4,341 $ 5,636.64 $19,685
Pierce $14,997 $14,243 $ 13,995 $ 13,636.14 $56,870
Pinehurst $51,397 $47,652 $ 45,838 $ 48,333.18 $193,221
Placerville $1,304 $1,211 $ 1,205 $ 1,810.81 $5,531
Plummer $30,714 $28,485 $ 28,102 $ 29,243.39 $116,544
Pocatello $1,691,504 $1,510,680 $ 1,521,042 $ 1,438,552.14 $6,161,779
Ponderay $42,275 $37,091 $ 32,772 $ 35,399.74 $147,538
Post Falls $1,169,257 $1,243,778 $ 1,100,144 $ 1,103,907.65 $4,617,087
Potlatch $23,224 $21,714 $ 19,756 $ 23,762.46 $88,458
Preston $170,593 $150,536 $ 151,511 $ 182,323.69 $654,964
Priest River $48,027 $47,726 $ 47,352 $ 59,360.75 $202,466
Rathdrum $334,782 $294,354 $ 260,104 $ 295,460.32 $1,184,700
Reubens $1,476 $1,475 $ 1,465 $ 1,931.42 $6,347
Rexburg $1,128,838 $976,440 $ 855,441 $ 925,607.25 $3,886,327
Richfield $14,428 $11,924 $ 11,887 $ 14,960.11 $53,199
Rigby $148,825 $137,871 $ 136,235 $ 136,999.72 $559,930
Riggins $12,586 $11,890 $ 11,649 $ 11,509.44 $47,634
Ririe $21,153 $18,645 $ 16,942 $ 20,234.52 $76,974
Roberts $17,394 $14,367 $ 14,322 $ 18,511.62 $64,595
Rockland $7,394 $6,946 $ 6,346 $ 7,721.05 $28,408
Rupert $186,911 $173,925 $ 167,668 $ 176,801.83 $705,306
Salmon $108,760 $104,236 $ 102,941 $ 101,135.00 $417,072
Sandpoint $276,010 $243,524 $ 216,832 $ 231,831.00 $968,197
Shelley $150,801 $132,675 $ 120,317 $ 144,055.00 $547,848
Shoshone $45,895 $43,909 $ 43,321 $ 48,168.00 $181,293
Smelterville $19,098 $20,323 $ 17,992 $ 17,794.00 $75,206
Soda Springs $97,328 $86,406 $ 82,072 $ 76,060.00 $341,865
Spencer $978 $862 $ 815 $ 1,070.00 $3,725
Spirit Lake $71,099 $66,069 $ 59,730 $ 70,943.00 $267,841
St. Anthony $112,952 $99,230 $ 90,022 $ 106,523.00 $408,727
St. Charles $5,311 $4,692 $ 4,179 $ 4,593.00 $18,775
St. Maries $73,887 $65,829 $ 58,922 $ 61,648.00 $260,286
Stanley $6,392 $6,093 $ 5,999 $ 6,123.63 $24,608
Star $403,969 $353,407 $ 311,289 $ 350,959.91 $1,419,626
State Line $1,390 $1,280 $ 1,236 $ 1,227.55 $5,133
Stites $5,280 $5,305 $ 5,285 $ 6,785.17 $22,655
Sugar City $59,689 $50,997 $ 42,639 $ 50,103.87 $203,428
Sun Valley $212,711 $198,687 $ 193,395 $ 193,597.52 $798,391
Swan Valley $7,865 $6,877 $ 6,091 $ 9,693.43 $30,526
FY 2026 Projections for remainder of FY = 2.7% total YoY growth
FY 2027 Projections for entire FY = 2.7% total YoY increase.
2024 population estimates provided by US Census Bureau.
114
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Appendix P
Sales Tax Revenue Sharing
For Quarter For Quarter For Quarter For Quarter Total
City Ending Sep '23 Ending Dec '23 Ending Mar '24 Ending Jun '24 FY '24
Tensed $2,934 $2,423 $ 2,408 $ 3,184.20 $10,949
Teton $26,064 $22,821 $ 20,086 $ 22,661.50 $91,633
Tetonia $8,660 $8,608 $ 8,269 $ 8,611.79 $34,149
Troy $27,066 $25,268 $ 22,980 $ 27,711.39 $103,026
Twin Falls $1,548,819 $1,458,910 $ 1,382,658 $ 1,312,316.27 $5,702,705
Ucon $33,893 $36,037 $ 31,107 $ 31,743.48 $132,780
Victor $68,863 $58,084 $ 57,529 $ 73,553.01 $258,028
Wallace $39,062 $38,003 $ 37,838 $ 36,960.97 $151,864
Wardner $6,341 $5,730 $ 5,000 $ 4,438.44 $21,510
Warm River $354 $329 $ 320 $ 331.17 $1,334
Weippe $13,164 $12,492 $ 12,270 $ 12,102.75 $50,028
Weiser $170,318 $152,051 $ 153,891 $ 144,799.83 $621,059
Wendell $88,196 $81,919 $ 78,920 $ 83,351.32 $332,386
Weston $14,817 $14,675 $ 13,609 $ 13,921.28 $57,023
White Bird $2,414 $2,282 $ 2,236 $ 2,520.39 $9,452
Wilder $49,699 $43,773 $ 39,662 $ 48,218.23 $181,351
Winchester $10,211 $10,265 $ 10,233 $ 13,138.29 $43,847
Worley $7,260 $6,734 $ 6,470 $ 6,954.38 $27,418
Total $40,367,252 $37,204,769 $ 34,679,927 $ 36,506,346.06 $148,758,293
FY 2026 Projections for remainder of FY = 2.7% total YoY growth
FY 2027 Projections for entire FY = 2.7% total YoY increase.
2024 population estimates provided by US Census Bureau.
115
--- Page 122 ---
Appendix P
Sales Tax Revenue Sharing
City
Aberdeen
Acequia
Albion
American Falls
Ammon
Arco
Arimo
Ashton
Athol
Bancroft
Basalt
Bellevue
Blackfoot
Bliss
Bloomington
Boise
Bonners Ferry
Bovill
Buhl
Burley
Butte City
Caldwell
Cambridge
Carey
Cascade
Castleford
Challis
Chubbuck
Clark Fork
Clayton
Clifton
Coeur d'Alene
Cottonwood
Council
Craigmont
Crouch
Culdesac
Dalton Gardens
Dayton
Deary
Declo
Dietrich
Donnelly
Dover
Downey
For Quarter For Quarter For Quarter For Quarter Total
Ending Sep '24 Ending Dec '24 Ending Mar '25 Ending Jun '25 FY '25
$ 50,579 $ 50,515 $50,351 $63,374 $214,819
$ 4,145 $ 3,708 $3,388 $3,921 $15,161
$ 7,878 $ 6,585 $6,379 $8,201 $29,043
$ 142,623 $ 127,419 $116,554 $132,983 $519,580
$ 518,274 $ 549,073 $499,383 $532,717 $2,099,447
$ 27,287 $ 24,783 $23,680 $23,746 $99,495
$ 10,745 $ 9,591 $9,575 $10,276 $40,186
$ 30,760 $ 27,459 $24,666 $25,995 $108,879
$ 21,684 $ 20,239 $18,911 $22,682 $83,516
$ 10,414 $ 9,921 $9,765 $9,581 $39,681
$ 11,024 $ 10,261 $9,870 $10,760 $41,915
$ 77,355 $ 71,605 $64,767 $77,847 $291,574
$ 392,135 $ 356,726 $331,541 $339,489 $1,419,891
$ 7,173 $ 7,161 $7,128 $9,208 $30,670
$ 6,608 $ 6,156 $5,449 $6,701 $24,914
$ 7,218,301 $ 6,773,252 $6,392,799 $6,475,972 $26,860,324
$ 84,379 $ 70,780 $68,666 $85,783 $309,609
$ 5,456 $ 5,450 $5,416 $7,152 $23,474
$ 146,200 $ 130,148 $123,810 $126,465 $526,623
$ 356,793 $ 322,766 $309,460 $304,117 $1,293,136
$ 2,324 $ 2,052 $1,791 $2,164 $8,331
$ 1,848,990 $ 1,750,060 $1,736,177 $1,898,219 $7,233,447
$ 10,642 $ 10,124 $9,074 $8,598 $38,438
$ 19,394 $ 20,482 $17,622 $19,518 $77,017
$ 28,849 $ 27,579 $26,297 $28,482 $111,207
$ 6,672 $ 5,988 $5,996 $6,567 $25,224
$ 28,748 $ 27,162 $26,612 $26,562 $109,083
$ 485,737 $ 428,721 $433,096 $465,181 $1,812,734
$ 16,444 $ 15,353 $14,375 $16,842 $63,015
$ 290 $ 273 $258 $295 $1,116
$ 12,743 $ 11,228 $9,834 $11,462 $45,266
$ 1,653,108 $ 1,656,770 $1,444,408 $1,704,023 $6,458,310
$ 27,767 $ 26,463 $26,053 $25,543 $105,826
$ 28,339 $ 26,649 $24,319 $28,852 $108,159
$ 14,676 $ 13,990 $13,775 $13,602 $56,043
$ 4,880 $ 4,776 $4,711 $5,854 $20,221
$ 12,148 $ 11,493 $10,812 $11,315 $45,769
$ 77,601 $ 72,337 $67,988 $68,897 $286,823
$ 15,480 $ 14,567 $13,656 $14,654 $58,357
$ 15,653 $ 14,618 $13,347 $15,962 $59,580
$ 10,687 $ 9,610 $8,783 $10,318 $39,399
$ 9,047 $ 8,160 $7,458 $8,976 $33,641
$ 7,186 $ 7,257 $6,446 $7,204 $28,093
$ 26,997 $ 25,502 $25,467 $28,957 $106,924
$ 16,735 $ 16,134 $16,651 $20,428 $69,948
FY 2026 Projections for remainder of FY = 2.7% total YoY growth
FY 2027 Projections for entire FY = 2.7% total YoY increase.
2024 population estimates provided by US Census Bureau.
116
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Appendix P
Sales Tax Revenue Sharing
City
Driggs
Drummond
Dubois
Eagle
East Hope
Eden
Elk River
Emmett
Fairfield
Ferdinand
Fernan Lake Village
Filer
Firth
Franklin
Fruitland
Garden City
Genesee
Georgetown
Glenns Ferry
Gooding
Grace
Grand View
Grangeville
Greenleaf
Hagerman
Hailey
Hansen
Harrison
Hauser Lake
Hayden
Hayden Lake
Hazelton
Heyburn
Hollister
Homedale
Hope
Horseshoe Bend
Huetter
Idaho City
Idaho Falls
Inkom
Iona
Irwin
Island Park
Jerome
For Quarter For Quarter For Quarter For Quarter Total
Ending Sep '24 Ending Dec '24 Ending Mar '25 Ending Jun '25 FY '25
$ 59,471 $ 57,795 $58,278 $56,449 $231,992
$ 453 $ 379 $376 $471 $1,678
$ 15,273 $ 15,313 $15,270 $19,114 $64,970
$ 927,580 $ 873,024 $830,549 $1,010,337 $3,641,490
$ 9,384 $ 8,700 $8,431 $7,696 $34,211
$ 12,176 $ 11,348 $10,932 $11,767 $46,223
$ 5,839 $ 5,638 $5,591 $5,445 $22,513
$ 244,447 $ 218,509 $200,262 $228,346 $891,563
$ 13,928 $ 12,739 $11,515 $13,288 $51,471
$ 4,352 $ 3,996 $3,592 $5,352 $17,292
$ 4,718 $ 4,996 $4,346 $4,753 $18,813
$ 89,915 $ 84,590 $75,336 $91,621 $341,463
$ 15,426 $ 14,624 $13,765 $14,518 $58,333
$ 34,558 $ 30,236 $27,474 $29,527 $121,795
$ 180,104 $ 190,889 $174,169 $188,827 $733,989
$ 392,485 $ 351,215 $331,477 $329,381 $1,404,559
$ 32,975 $ 29,443 $26,932 $30,880 $120,231
$ 14,797 $ 13,950 $13,083 $13,959 $55,788
$ 41,420 $ 37,179 $33,628 $35,152 $147,378
$ 115,144 $ 102,369 $97,325 $99,445 $414,284
$ 30,504 $ 25,843 $23,973 $24,647 $104,968
$ 12,742 $ 13,577 $11,723 $12,408 $50,450
$ 100,499 $ 97,799 $94,166 $100,778 $393,243
$ 25,620 $ 22,305 $20,186 $24,274 $92,386
$ 29,847 $ 27,684 $26,653 $28,109 $112,292
$ 284,468 $ 284,462 $247,105 $239,110 $1,055,144
$ 33,003 $ 30,993 $28,195 $34,765 $126,955
$ 7,610 $ 6,717 $5,884 $6,429 $26,641
$ 23,013 $ 21,643 $21,405 $22,862 $88,924
$ 486,077 $ 449,586 $418,634 $479,681 $1,833,978
$ 27,645 $ 25,601 $24,796 $24,445 $102,487
$ 24,064 $ 22,354 $21,506 $22,863 $90,787
$ 113,603 $ 105,051 $100,940 $106,466 $426,061
$ 7,602 $ 7,277 $6,666 $8,229 $29,775
$ 86,478 $ 88,165 $79,585 $91,854 $346,082
$ 3,533 $ 3,275 $3,174 $2,881 $12,863
$ 24,544 $ 22,969 $21,549 $24,782 $93,844
$ 2,930 $ 2,871 $2,833 $3,569 $12,204
$ 14,550 $ 13,812 $12,639 $14,478 $55,480
$ 1,966,769 $ 1,847,854 $1,753,357 $1,802,529 $7,370,508
$ 26,087 $ 22,896 $21,200 $27,278 $97,461
$ 90,278 $ 80,220 $70,838 $84,098 $325,433
$ 8,265 $ 7,348 $7,190 $6,965 $29,768
$ 13,862 $ 12,868 $12,480 $12,667 $51,877
$ 394,985 $ 353,317 $323,383 $370,578 $1,442,263
FY 2026 Projections for remainder of FY = 2.7% total YoY growth
FY 2027 Projections for entire FY = 2.7% total YoY increase.
2024 population estimates provided by US Census Bureau.
117
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Appendix P
Sales Tax Revenue Sharing
City
Juliaetta
Kamiah
Kellogg
Kendrick
Ketchum
Kimberly
Kooskia
Kootenai
Kuna
Lapwai
Lava Hot Springs
Leadore
Lewiston
Lewisville
Mackay
Malad City
Malta
Marsing
McCall
McCammon
Melba
Menan
Meridian
Middleton
Midvale
Minidoka
Montpelier
Moore
Moscow
Mountain Home
Moyie Springs
Mud Lake
Mullan
Murtaugh
Nampa
New Meadows
New Plymouth
Newdale
Nezperce
Notus
Oakley
Oldtown
Onaway
Orofino
Osburn
For Quarter For Quarter For Quarter For Quarter Total
Ending Sep '24 Ending Dec '24 Ending Mar '25 Ending Jun '25 FY '25
$ 19,536 $ 17,433 $15,921 $18,513 $71,403
$ 39,081 $ 32,006 $31,838 $39,932 $142,857
$ 85,306 $ 82,186 $81,398 $79,873 $328,763
$ 9,169 $ 8,162 $7,527 $8,481 $33,338
$ 298,681 $ 278,263 $270,447 $275,213 $1,122,604
$ 158,890 $ 142,739 $127,161 $148,936 $577,727
$ 16,185 $ 15,254 $14,954 $14,713 $61,107
$ 28,813 $ 27,238 $24,763 $28,796 $109,609
$ 811,983 $ 722,367 $636,477 $772,280 $2,943,107
$ 36,864 $ 33,013 $29,170 $32,551 $131,598
$ 12,030 $ 10,945 $10,989 $10,758 $44,722
$ 3,055 $ 2,576 $2,578 $3,170 $11,379
$ 1,021,793 $ 969,892 $952,713 $936,807 $3,881,205
$ 13,876 $ 11,656 $11,301 $14,638 $51,471
$ 15,614 $ 13,532 $12,125 $13,009 $54,280
$ 69,092 $ 65,904 $62,754 $63,860 $261,610
$ 5,502 $ 4,578 $4,439 $5,803 $20,322
$ 41,501 $ 34,187 $34,070 $42,846 $152,604
$ 173,494 $ 162,150 $157,885 $152,927 $646,456
$ 25,016 $ 24,968 $20,712 $25,556 $96,253
$ 16,681 $ 15,755 $14,788 $16,884 $64,108
$ 22,155 $ 20,760 $18,442 $22,959 $84,317
$ 3,728,456 $ 3,327,250 $3,015,696 $3,804,735 $13,876,137
$ 319,299 $ 284,370 $251,495 $299,747 $1,154,912
$ 6,726 $ 5,888 $5,352 $5,737 $23,702
$ 3,242 $ 3,006 $2,914 $2,953 $12,115
$ 82,817 $ 74,178 $68,674 $71,018 $296,688
$ 4,951 $ 4,685 $4,529 $4,812 $18,977
$ 771,357 $ 716,596 $670,035 $779,251 $2,937,239
$ 485,885 $ 458,650 $431,248 $445,738 $1,821,521
$ 28,812 $ 25,853 $23,075 $28,113 $105,853
$ 10,360 $ 9,796 $8,942 $11,318 $40,416
$ 21,006 $ 19,771 $17,080 $21,513 $79,371
$ 3,973 $ 3,744 $3,664 $5,768 $17,149
$ 3,216,972 $ 2,884,306 $2,629,486 $3,036,584 $11,767,349
$ 17,286 $ 16,010 $14,861 $17,603 $65,760
$ 46,437 $ 43,500 $39,642 $47,906 $177,484
$ 10,051 $ 9,280 $8,907 $9,348 $37,586
$ 15,338 $ 13,756 $12,374 $13,205 $54,673
$ 18,532 $ 17,195 $16,528 $17,595 $69,850
$ 24,472 $ 21,899 $21,920 $23,472 $91,762
$ 6,664 $ 6,868 $5,999 $5,610 $25,141
$ 5,595 $ 5,921 $5,383 $5,777 $22,677
$ 96,165 $ 91,509 $90,190 $87,396 $365,260
$ 51,574 $ 43,616 $41,855 $41,907 $178,952
FY 2026 Projections for remainder of FY = 2.7% total YoY growth
FY 2027 Projections for entire FY = 2.7% total YoY increase.
2024 population estimates provided by US Census Bureau.
118
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Appendix P
Sales Tax Revenue Sharing
City
Oxford
Paris
Parker
Parma
Paul
Payette
Peck
Pierce
Pinehurst
Placerville
Plummer
Pocatello
Ponderay
Post Falls
Potlatch
Preston
Priest River
Rathdrum
Reubens
Rexburg
Richfield
Rigby
Riggins
Ririe
Roberts
Rockland
Rupert
Salmon
Sandpoint
Shelley
Shoshone
Smelterville
Soda Springs
Spencer
Spirit Lake
St. Anthony
St. Charles
St. Maries
Stanley
Star
State Line
Stites
Sugar City
Sun Valley
Swan Valley
For Quarter For Quarter For Quarter For Quarter Total
Ending Sep '24 Ending Dec '24 Ending Mar '25 Ending Jun '25 FY '25
$ 1,172 $ 0 $0 $0 $1,172
$ 16,690 $ 15,559 $14,143 $16,647 $63,040
$ 8,687 $ 8,174 $7,661 $8,084 $32,606
$ 63,063 $ 58,989 $55,245 $63,624 $240,920
$ 40,701 $ 38,880 $35,656 $45,658 $160,896
$ 252,307 $ 234,589 $226,099 $239,656 $952,651
$ 5,392 $ 4,518 $4,384 $5,693 $19,988
$ 15,200 $ 14,385 $14,135 $13,773 $57,492
$ 52,092 $ 48,129 $46,297 $48,817 $195,334
$ 1,322 $ 1,253 $1,217 $1,829 $5,621
$ 31,134 $ 29,455 $28,383 $29,536 $118,508
$ 1,708,419 $ 1,561,570 $1,536,253 $1,581,127 $6,387,368
$ 42,896 $ 38,668 $34,552 $40,181 $156,297
$ 1,185,498 $ 1,256,216 $1,144,420 $1,215,771 $4,801,905
$ 23,457 $ 21,932 $19,954 $24,000 $89,342
$ 172,920 $ 155,808 $157,566 $184,147 $670,440
$ 48,690 $ 49,315 $47,826 $59,954 $205,786
$ 338,130 $ 304,433 $271,306 $326,210 $1,240,079
$ 1,491 $ 1,489 $1,480 $1,951 $6,411
$ 1,144,186 $ 1,010,839 $893,688 $1,024,449 $4,073,162
$ 14,572 $ 12,331 $12,006 $15,110 $54,019
$ 150,879 $ 142,686 $141,740 $150,880 $586,185
$ 12,711 $ 12,009 $11,765 $11,625 $48,110
$ 21,365 $ 19,266 $17,635 $20,437 $78,702
$ 17,568 $ 14,867 $14,894 $18,697 $66,026
$ 7,495 $ 7,016 $6,601 $7,798 $28,910
$ 188,780 $ 175,664 $169,345 $178,570 $712,359
$ 109,847 $ 105,279 $103,971 $102,146 $421,243
$ 279,788 $ 252,137 $226,446 $257,141 $1,015,511
$ 152,309 $ 137,195 $125,369 $145,496 $560,370
$ 46,529 $ 45,411 $43,754 $48,650 $184,344
$ 19,360 $ 20,526 $18,172 $19,524 $77,582
$ 98,301 $ 87,270 $82,892 $83,782 $352,245
$ 988 $ 871 $823 $1,080 $3,762
$ 72,062 $ 66,730 $62,169 $71,653 $272,613
$ 114,490 $ 102,703 $93,912 $107,588 $418,693
$ 5,383 $ 4,854 $4,359 $5,046 $19,643
$ 74,626 $ 68,011 $61,348 $67,740 $271,725
$ 6,456 $ 6,154 $6,059 $6,185 $24,854
$ 409,667 $ 367,007 $326,534 $394,553 $1,497,760
$ 1,404 $ 1,293 $1,248 $1,240 $5,184
$ 5,352 $ 5,358 $5,338 $6,853 $22,901
$ 60,500 $ 52,810 $44,636 $55,877 $213,823
$ 214,839 $ 200,674 $195,329 $195,534 $806,375
$ 7,974 $ 7,133 $6,377 $9,790 $31,274
FY 2026 Projections for remainder of FY = 2.7% total YoY growth
FY 2027 Projections for entire FY = 2.7% total YoY increase.
2024 population estimates provided by US Census Bureau.
119
--- Page 126 ---
Appendix P
Sales Tax Revenue Sharing
City
Tensed
Teton
Tetonia
Troy
Twin Falls
Ucon
Victor
Wallace
Wardner
Warm River
Weippe
Weiser
Wendell
Weston
White Bird
Wilder
Winchester
Worley
Total
For Quarter For Quarter For Quarter For Quarter Total
Ending Sep '24 Ending Dec '24 Ending Mar '25 Ending Jun '25 FY '25
$ 2,963 $ 2,505 $2,432 $3,216 $11,117
$ 26,324 $ 23,050 $20,911 $22,888 $93,173
$ 8,747 $ 8,694 $8,352 $8,698 $34,491
$ 27,336 $ 25,521 $23,210 $27,989 $104,056
$ 1,569,886 $ 1,507,358 $1,396,485 $1,447,813 $5,921,543
$ 34,357 $ 36,397 $31,418 $32,061 $134,234
$ 69,551 $ 60,073 $58,104 $74,289 $262,017
$ 39,453 $ 38,383 $38,217 $37,331 $153,383
$ 6,405 $ 5,788 $5,201 $4,932 $22,325
$ 357 $ 332 $323 $334 $1,347
$ 13,295 $ 12,617 $12,392 $12,224 $50,529
$ 172,636 $ 157,304 $155,430 $159,703 $645,072
$ 89,078 $ 82,738 $79,709 $84,185 $335,710
$ 15,021 $ 14,822 $14,154 $15,320 $59,317
$ 2,447 $ 2,359 $2,258 $2,546 $9,610
$ 50,196 $ 45,249 $41,310 $48,700 $185,455
$ 10,351 $ 10,367 $10,335 $13,270 $44,323
$ 7,332 $ 6,802 $6,535 $7,024 $27,693
$ 40,856,690 $ 38,047,392 $35,511,019 $38,930,748 $153,345,849
FY 2026 Projections for remainder of FY = 2.7% total YoY growth
FY 2027 Projections for entire FY = 2.7% total YoY increase.
2024 population estimates provided by US Census Bureau.
120
--- Page 127 ---
Appendix P
Sales Tax Revenue Sharing
City
Aberdeen
Acequia
Albion
American Falls
Ammon
Arco
Arimo
Ashton
Athol
Bancroft
Basalt
Bellevue
Blackfoot
Bliss
Bloomington
Boise
Bonners Ferry
Bovill
Buhl
Burley
Butte City
Caldwell
Cambridge
Carey
Cascade
Castleford
Challis
Chubbuck
Clark Fork
Clayton
Clifton
Coeur d'Alene
Cottonwood
Council
Craigmont
Crouch
Culdesac
Dalton Gardens
Dayton
Deary
Declo
Dietrich
Donnelly
Dover
Downey
Projected
For Quarter For Quarter For Quarter For Quarter Total
Ending Sep '25 Ending Dec '25 Ending Mar '26 Ending Jun '26 FY '26
$52,979 $51,020 $51,710 $65,085 $220,794
$4,186 $3,745 $3,479 $4,026 $15,437
$7,956 $7,233 $6,552 $8,423 $30,164
$144,050 $139,710 $119,701 $136,574 $540,035
$543,956 $554,564 $512,866 $547,100 $2,158,487
$27,560 $25,034 $24,319 $24,387 $101,300
$10,852 $10,509 $9,833 $10,553 $41,747
$31,067 $27,734 $25,332 $26,696 $110,829
$21,901 $20,441 $19,421 $23,295 $85,058
$10,518 $10,020 $10,029 $9,839 $40,407
$11,134 $10,364 $10,136 $11,051 $42,685
$78,128 $72,321 $66,516 $79,949 $296,914
$396,056 $360,337 $340,493 $348,655 $1,445,540
$7,515 $7,233 $7,320 $9,457 $31,525
$6,674 $6,218 $5,596 $6,881 $25,369
$7,290,484 $6,840,985 $6,565,404 $6,650,824 $27,347,696
$85,223 $77,804 $70,520 $88,099 $321,646
$5,716 $5,504 $5,562 $7,345 $24,127
$147,662 $131,449 $127,153 $129,879 $536,144
$360,361 $353,658 $317,815 $312,328 $1,344,162
$2,435 $2,268 $1,839 $2,222 $8,764
$1,942,041 $1,933,126 $1,783,054 $1,949,471 $7,607,692
$10,749 $10,226 $9,319 $8,830 $39,123
$20,306 $20,687 $18,098 $20,045 $79,136
$30,184 $27,859 $27,007 $29,251 $114,300
$6,739 $6,560 $6,158 $6,745 $26,202
$29,035 $27,434 $27,330 $27,279 $111,078
$490,594 $470,562 $444,790 $477,741 $1,883,687
$17,196 $15,506 $14,763 $17,297 $64,763
$305 $303 $265 $303 $1,176
$13,340 $12,385 $10,099 $11,772 $47,595
$1,669,639 $1,673,338 $1,483,407 $1,750,032 $6,576,416
$28,045 $26,728 $26,756 $26,232 $107,761
$28,623 $26,915 $24,976 $29,631 $110,145
$14,823 $14,130 $14,147 $13,969 $57,069
$5,111 $4,824 $4,838 $6,012 $20,785
$12,270 $11,609 $11,104 $11,620 $46,604
$78,377 $73,060 $69,824 $70,757 $292,019
$15,635 $14,715 $14,024 $15,050 $59,424
$15,809 $14,764 $13,708 $16,393 $60,674
$10,794 $10,529 $9,020 $10,597 $40,940
$9,138 $8,946 $7,660 $9,218 $34,961
$7,518 $7,329 $6,620 $7,398 $28,866
$28,427 $28,333 $26,155 $29,739 $112,654
$16,902 $16,295 $17,101 $20,979 $71,277
FY 2026 Projections for remainder of FY = 2.7% total YoY growth
FY 2027 Projections for entire FY = 2.7% total YoY increase.
2024 population estimates provided by US Census Bureau.
121
--- Page 128 ---
Appendix P
Sales Tax Revenue Sharing
City
Driggs
Drummond
Dubois
Eagle
East Hope
Eden
Elk River
Emmett
Fairfield
Ferdinand
Fernan Lake Village
Filer
Firth
Franklin
Fruitland
Garden City
Genesee
Georgetown
Glenns Ferry
Gooding
Grace
Grand View
Grangeville
Greenleaf
Hagerman
Hailey
Hansen
Harrison
Hauser Lake
Hayden
Hayden Lake
Hazelton
Heyburn
Hollister
Homedale
Hope
Horseshoe Bend
Huetter
Idaho City
Idaho Falls
Inkom
Iona
Irwin
Island Park
Jerome
Projected
For Quarter For Quarter For Quarter For Quarter Total
Ending Sep '25 Ending Dec '25 Ending Mar '26 Ending Jun '26 FY '26
$62,444 $63,656 $59,851 $57,973 $243,924
$457 $416 $386 $484 $1,744
$15,426 $15,466 $15,683 $19,630 $66,205
$970,981 $957,534 $852,974 $1,037,616 $3,819,105
$9,478 $8,787 $8,659 $7,904 $34,827
$12,298 $11,461 $11,227 $12,085 $47,071
$5,897 $5,694 $5,742 $5,592 $22,925
$255,872 $240,636 $205,669 $234,512 $936,688
$14,068 $13,963 $11,826 $13,647 $53,504
$4,396 $4,036 $3,689 $5,496 $17,617
$4,765 $5,046 $4,463 $4,882 $19,156
$90,815 $85,436 $77,371 $94,095 $347,716
$16,133 $14,772 $14,137 $14,910 $59,952
$34,904 $30,538 $28,216 $30,324 $123,982
$189,125 $192,798 $178,872 $193,925 $754,720
$396,410 $354,770 $340,427 $338,275 $1,429,882
$33,305 $29,741 $27,659 $31,714 $122,420
$14,945 $14,091 $13,436 $14,336 $56,807
$41,834 $37,550 $34,535 $36,101 $150,021
$116,296 $103,393 $99,953 $102,130 $421,772
$30,809 $26,105 $24,620 $25,313 $106,847
$13,343 $13,713 $12,040 $12,743 $51,838
$105,205 $98,789 $96,708 $103,499 $404,201
$25,876 $22,528 $20,731 $24,930 $94,066
$30,145 $27,960 $27,372 $28,868 $114,346
$297,489 $287,306 $253,777 $245,566 $1,084,139
$33,333 $31,303 $28,956 $35,350 $128,942
$7,686 $6,784 $6,043 $6,603 $27,116
$24,155 $23,885 $21,983 $23,480 $93,503
$490,937 $492,367 $429,937 $492,633 $1,905,874
$27,921 $25,857 $25,465 $25,105 $104,349
$24,305 $22,578 $22,087 $23,480 $92,449
$114,739 $106,101 $103,666 $109,341 $433,847
$7,951 $7,351 $6,846 $8,451 $30,599
$90,553 $89,047 $81,733 $94,334 $355,668
$3,569 $3,308 $3,259 $2,959 $13,094
$24,789 $23,199 $22,131 $25,451 $95,570
$3,066 $2,900 $2,910 $3,666 $12,541
$15,243 $15,164 $12,980 $14,869 $58,256
$2,057,360 $2,023,606 $1,800,698 $1,851,197 $7,732,861
$26,348 $23,125 $21,772 $28,014 $99,260
$91,181 $88,074 $72,750 $86,369 $338,374
$8,348 $8,076 $7,384 $7,153 $30,961
$14,001 $12,996 $12,817 $13,009 $52,823
$398,935 $387,390 $332,114 $380,583 $1,499,023
FY 2026 Projections for remainder of FY = 2.7% total YoY growth
FY 2027 Projections for entire FY = 2.7% total YoY increase.
2024 population estimates provided by US Census Bureau.
122
--- Page 129 ---
Appendix P
Sales Tax Revenue Sharing
City
Juliaetta
Kamiah
Kellogg
Kendrick
Ketchum
Kimberly
Kooskia
Kootenai
Kuna
Lapwai
Lava Hot Springs
Leadore
Lewiston
Lewisville
Mackay
Malad City
Malta
Marsing
McCall
McCammon
Melba
Menan
Meridian
Middleton
Midvale
Minidoka
Montpelier
Moore
Moscow
Mountain Home
Moyie Springs
Mud Lake
Mullan
Murtaugh
Nampa
New Meadows
New Plymouth
Newdale
Nezperce
Notus
Oakley
Oldtown
Onaway
Orofino
Osburn
Projected
For Quarter For Quarter For Quarter For Quarter Total
Ending Sep '25 Ending Dec '25 Ending Mar '26 Ending Jun '26 FY '26
$19,731 $17,609 $16,351 $19,013 $72,704
$39,472 $32,326 $32,698 $41,010 $145,506
$86,159 $83,008 $83,596 $82,030 $334,792
$9,261 $8,244 $7,730 $8,710 $33,944
$301,668 $281,046 $277,749 $282,643 $1,143,107
$166,184 $156,835 $130,595 $152,957 $606,570
$16,347 $15,407 $15,358 $15,111 $62,222
$30,206 $29,964 $25,431 $29,573 $115,174
$849,817 $795,574 $653,662 $793,131 $3,092,185
$37,232 $36,173 $29,958 $33,429 $136,793
$12,151 $11,054 $11,286 $11,048 $45,539
$3,085 $2,828 $2,648 $3,256 $11,817
$1,032,011 $979,591 $978,436 $962,100 $3,952,139
$14,014 $12,783 $11,607 $15,033 $53,437
$15,770 $13,668 $12,452 $13,360 $55,250
$69,783 $66,563 $64,448 $65,584 $266,379
$5,557 $5,027 $4,559 $5,960 $21,102
$41,916 $34,529 $34,990 $44,003 $155,438
$175,229 $163,772 $162,148 $157,056 $658,205
$25,266 $22,687 $21,272 $26,246 $95,471
$17,485 $17,328 $15,187 $17,340 $67,341
$22,376 $20,968 $18,940 $23,579 $85,864
$3,908,297 $3,677,088 $3,097,120 $3,907,463 $14,589,967
$334,458 $313,786 $258,285 $307,841 $1,214,370
$6,793 $5,947 $5,496 $5,891 $24,127
$3,274 $3,036 $2,993 $3,032 $12,335
$83,645 $74,920 $70,528 $72,936 $302,030
$5,179 $4,732 $4,651 $4,942 $19,505
$779,070 $723,762 $688,126 $800,291 $2,991,250
$490,743 $463,292 $442,892 $457,773 $1,854,700
$30,350 $28,886 $23,698 $28,872 $111,806
$10,464 $9,894 $9,184 $11,623 $41,164
$21,216 $19,969 $17,542 $22,094 $80,820
$4,012 $3,782 $3,762 $5,924 $17,481
$3,368,857 $3,178,996 $2,700,482 $3,118,572 $12,366,907
$18,131 $17,663 $15,262 $18,078 $69,134
$46,901 $43,935 $40,712 $49,199 $180,748
$10,151 $9,373 $9,147 $9,601 $38,272
$15,492 $13,893 $12,708 $13,561 $55,655
$18,717 $17,367 $16,974 $18,070 $71,129
$24,717 $24,000 $22,512 $24,105 $95,334
$6,995 $7,526 $6,161 $5,761 $26,444
$5,876 $5,980 $5,528 $5,933 $23,318
$97,127 $92,424 $92,625 $89,756 $371,931
$52,090 $47,854 $42,985 $43,038 $185,967
FY 2026 Projections for remainder of FY = 2.7% total YoY growth
FY 2027 Projections for entire FY = 2.7% total YoY increase.
2024 population estimates provided by US Census Bureau.
123
--- Page 130 ---
Appendix P
Sales Tax Revenue Sharing
City
Oxford
Paris
Parker
Parma
Paul
Payette
Peck
Pierce
Pinehurst
Placerville
Plummer
Pocatello
Ponderay
Post Falls
Potlatch
Preston
Priest River
Rathdrum
Reubens
Rexburg
Richfield
Rigby
Riggins
Ririe
Roberts
Rockland
Rupert
Salmon
Sandpoint
Shelley
Shoshone
Smelterville
Soda Springs
Spencer
Spirit Lake
St. Anthony
St. Charles
St. Maries
Stanley
Star
State Line
Stites
Sugar City
Sun Valley
Swan Valley
Projected
For Quarter For Quarter For Quarter For Quarter Total
Ending Sep '25 Ending Dec '25 Ending Mar '26 Ending Jun '26 FY '26
$0 $0 $0 $0 $0
$16,857 $15,715 $14,525 $17,097 $64,193
$8,773 $8,256 $7,868 $8,302 $33,200
$63,694 $59,579 $56,736 $65,342 $245,350
$42,865 $43,170 $36,618 $46,891 $169,545
$254,830 $236,935 $232,203 $246,127 $970,095
$5,446 $4,953 $4,503 $5,847 $20,748
$15,352 $14,529 $14,516 $14,144 $58,541
$52,613 $48,610 $47,547 $50,135 $198,904
$1,384 $1,374 $1,250 $1,878 $5,887
$32,593 $32,299 $29,149 $30,333 $124,374
$1,725,503 $1,577,378 $1,577,731 $1,623,818 $6,504,431
$45,377 $43,610 $35,485 $41,266 $165,738
$1,244,076 $1,268,778 $1,175,320 $1,248,597 $4,936,770
$23,691 $22,151 $20,493 $24,648 $90,983
$180,933 $171,321 $161,820 $189,119 $703,193
$51,062 $49,815 $49,117 $61,573 $211,566
$354,392 $336,078 $278,631 $335,017 $1,304,119
$1,505 $1,504 $1,520 $2,003 $6,533
$1,197,142 $1,113,140 $917,817 $1,052,109 $4,280,209
$14,718 $13,533 $12,330 $15,518 $56,098
$158,186 $156,988 $145,567 $154,954 $615,694
$12,838 $12,129 $12,083 $11,938 $48,989
$21,578 $19,461 $18,111 $20,989 $80,139
$17,744 $16,336 $15,297 $19,202 $68,578
$7,838 $7,086 $6,779 $8,009 $29,712
$190,668 $177,421 $173,917 $183,391 $725,397
$110,946 $106,332 $106,778 $104,904 $428,959
$293,240 $278,318 $232,560 $264,084 $1,068,201
$153,833 $150,488 $128,754 $149,424 $582,499
$48,787 $49,845 $44,935 $49,963 $193,531
$20,273 $20,731 $18,663 $20,051 $79,718
$99,284 $88,142 $85,130 $86,044 $358,601
$998 $879 $845 $1,109 $3,832
$72,782 $67,397 $63,847 $73,587 $277,614
$119,810 $113,002 $96,447 $110,493 $439,753
$5,437 $5,322 $4,477 $5,183 $20,418
$75,372 $68,699 $63,005 $69,568 $276,645
$6,520 $6,216 $6,223 $6,352 $25,311
$432,338 $411,921 $335,350 $405,205 $1,584,815
$1,418 $1,306 $1,282 $1,273 $5,279
$5,405 $5,411 $5,482 $7,038 $23,337
$63,548 $58,763 $45,841 $57,386 $225,539
$216,987 $202,680 $200,603 $200,813 $821,083
$8,370 $7,906 $6,549 $10,055 $32,880
FY 2026 Projections for remainder of FY = 2.7% total YoY growth
FY 2027 Projections for entire FY = 2.7% total YoY increase.
2024 population estimates provided by US Census Bureau.
124
--- Page 131 ---
Appendix P
Sales Tax Revenue Sharing
City
Tensed
Teton
Tetonia
Troy
Twin Falls
Ucon
Victor
Wallace
Wardner
Warm River
Weippe
Weiser
Wendell
Weston
White Bird
Wilder
Winchester
Worley
Total
Projected
For Quarter For Quarter For Quarter For Quarter Total
Ending Sep '25 Ending Dec '25 Ending Mar '26 Ending Jun '26 FY '26
$2,993 $2,748 $2,498 $3,303 $11,541
$26,588 $23,280 $21,475 $23,506 $94,849
$8,834 $8,781 $8,577 $8,933 $35,126
$27,610 $25,776 $23,837 $28,744 $105,967
$1,642,294 $1,522,615 $1,434,190 $1,486,904 $6,086,003
$35,943 $36,761 $32,266 $32,927 $137,898
$72,738 $66,205 $59,673 $76,294 $274,911
$39,847 $38,766 $39,249 $38,339 $156,201
$6,469 $5,846 $5,341 $5,065 $22,720
$361 $336 $331 $344 $1,372
$13,428 $12,743 $12,727 $12,554 $51,452
$180,597 $172,723 $159,626 $164,015 $676,962
$89,968 $83,566 $81,861 $86,458 $341,853
$15,755 $16,264 $14,536 $15,733 $62,288
$2,560 $2,383 $2,319 $2,614 $9,877
$50,698 $49,609 $42,426 $50,015 $192,748
$10,828 $10,471 $10,614 $13,628 $45,541
$7,406 $6,870 $6,711 $7,214 $28,200
$42,050,352 $40,009,952 $36,469,816 $39,981,525 $158,511,645
FY 2026 Projections for remainder of FY = 2.7% total YoY growth
FY 2027 Projections for entire FY = 2.7% total YoY increase.
2024 population estimates provided by US Census Bureau.
125
--- Page 132 ---
Appendix P
Sales Tax Revenue Sharing
City
Aberdeen
Acequia
Albion
American Falls
Ammon
Arco
Arimo
Ashton
Athol
Bancroft
Basalt
Bellevue
Blackfoot
Bliss
Bloomington
Boise
Bonners Ferry
Bovill
Buhl
Burley
Butte City
Caldwell
Cambridge
Carey
Cascade
Castleford
Challis
Chubbuck
Clark Fork
Clayton
Clifton
Coeur d'Alene
Cottonwood
Council
Craigmont
Crouch
Culdesac
Dalton Gardens
Dayton
Deary
Declo
Dietrich
Donnelly
Dover
Downey
Projected
For Quarter For Quarter For Quarter For Quarter Total
Ending Sep '26 Ending Dec '26 Ending Mar '27 Ending Jun '27 FY '27
$54,409 $52,397 $53,107 $66,842 $226,755
$4,299 $3,846 $3,573 $4,135 $15,854
$8,171 $7,428 $6,728 $8,650 $30,978
$147,939 $143,482 $122,933 $140,261 $554,615
$558,643 $569,537 $526,714 $561,872 $2,216,766
$28,304 $25,710 $24,975 $25,045 $104,035
$11,145 $10,792 $10,099 $10,838 $42,875
$31,906 $28,482 $26,016 $27,417 $113,821
$22,492 $20,993 $19,946 $23,924 $87,355
$10,802 $10,291 $10,300 $10,105 $41,498
$11,435 $10,643 $10,410 $11,349 $43,837
$80,238 $74,274 $68,312 $82,107 $304,931
$406,750 $370,066 $349,686 $358,068 $1,484,570
$7,717 $7,428 $7,518 $9,712 $32,376
$6,855 $6,386 $5,747 $7,067 $26,054
$7,487,327 $7,025,692 $6,742,670 $6,830,396 $28,086,084
$87,524 $79,905 $72,425 $90,478 $330,331
$5,870 $5,653 $5,712 $7,544 $24,779
$151,649 $134,999 $130,586 $133,386 $550,620
$370,090 $363,206 $326,396 $320,761 $1,380,454
$2,501 $2,329 $1,889 $2,282 $9,001
$1,994,476 $1,985,321 $1,831,196 $2,002,107 $7,813,100
$11,039 $10,502 $9,571 $9,068 $40,180
$20,854 $21,246 $18,587 $20,587 $81,273
$30,999 $28,611 $27,736 $30,041 $117,386
$6,921 $6,737 $6,324 $6,927 $26,909
$29,819 $28,174 $28,068 $28,015 $114,077
$503,840 $483,268 $456,799 $490,640 $1,934,546
$17,661 $15,925 $15,162 $17,764 $66,512
$314 $311 $272 $311 $1,208
$13,701 $12,719 $10,372 $12,089 $48,881
$1,714,720 $1,718,518 $1,523,459 $1,797,283 $6,753,979
$28,802 $27,449 $27,479 $26,941 $110,670
$29,395 $27,642 $25,650 $30,431 $113,119
$15,223 $14,512 $14,529 $14,346 $58,610
$5,249 $4,954 $4,969 $6,175 $21,347
$12,601 $11,923 $11,404 $11,934 $47,862
$80,493 $75,033 $71,709 $72,668 $299,903
$16,057 $15,112 $14,403 $15,456 $61,028
$16,236 $15,163 $14,078 $16,836 $62,312
$11,085 $10,813 $9,264 $10,883 $42,045
$9,385 $9,187 $7,866 $9,467 $35,905
$7,721 $7,527 $6,799 $7,598 $29,646
$29,195 $29,098 $26,861 $30,542 $115,695
$17,359 $16,735 $17,562 $21,546 $73,202
FY 2026 Projections for remainder of FY = 2.7% total YoY growth
FY 2027 Projections for entire FY = 2.7% total YoY increase.
2024 population estimates provided by US Census Bureau.
126
--- Page 133 ---
Appendix P
Sales Tax Revenue Sharing
City
Driggs
Drummond
Dubois
Eagle
East Hope
Eden
Elk River
Emmett
Fairfield
Ferdinand
Fernan Lake Village
Filer
Firth
Franklin
Fruitland
Garden City
Genesee
Georgetown
Glenns Ferry
Gooding
Grace
Grand View
Grangeville
Greenleaf
Hagerman
Hailey
Hansen
Harrison
Hauser Lake
Hayden
Hayden Lake
Hazelton
Heyburn
Hollister
Homedale
Hope
Horseshoe Bend
Huetter
Idaho City
Idaho Falls
Inkom
Iona
Irwin
Island Park
Jerome
Projected
For Quarter For Quarter For Quarter For Quarter Total
Ending Sep '26 Ending Dec '26 Ending Mar '27 Ending Jun '27 FY '27
$64,130 $65,374 $61,467 $59,538 $250,510
$469 $428 $397 $497 $1,791
$15,843 $15,884 $16,106 $20,160 $67,992
$997,198 $983,387 $876,004 $1,065,631 $3,922,221
$9,734 $9,024 $8,893 $8,117 $35,768
$12,630 $11,771 $11,530 $12,412 $48,342
$6,057 $5,848 $5,897 $5,743 $23,544
$262,780 $247,133 $211,222 $240,843 $961,979
$14,447 $14,340 $12,146 $14,016 $54,949
$4,514 $4,145 $3,789 $5,645 $18,093
$4,894 $5,182 $4,584 $5,013 $19,673
$93,267 $87,743 $79,460 $96,635 $357,105
$16,569 $15,171 $14,519 $15,312 $61,570
$35,846 $31,363 $28,978 $31,143 $127,330
$194,232 $198,004 $183,701 $199,161 $775,098
$407,113 $364,349 $349,618 $347,408 $1,468,489
$34,204 $30,544 $28,406 $32,570 $125,725
$15,348 $14,471 $13,799 $14,723 $58,341
$42,964 $38,564 $35,468 $37,076 $154,071
$119,436 $106,185 $102,652 $104,888 $433,160
$31,641 $26,810 $25,285 $25,996 $109,732
$13,703 $14,083 $12,365 $13,087 $53,238
$108,045 $101,457 $99,320 $106,293 $415,115
$26,575 $23,137 $21,291 $25,603 $96,606
$30,959 $28,715 $28,111 $29,647 $117,433
$305,521 $295,064 $260,629 $252,196 $1,113,410
$34,233 $32,148 $29,738 $36,305 $132,423
$7,894 $6,967 $6,206 $6,781 $27,849
$24,807 $24,530 $22,576 $24,114 $96,027
$504,193 $505,661 $441,545 $505,934 $1,957,333
$28,675 $26,555 $26,153 $25,783 $107,166
$24,961 $23,187 $22,683 $24,114 $94,945
$117,837 $108,966 $106,465 $112,293 $445,561
$8,166 $7,550 $7,031 $8,680 $31,425
$92,998 $91,451 $83,940 $96,881 $365,271
$3,665 $3,397 $3,347 $3,038 $13,448
$25,459 $23,825 $22,728 $26,138 $98,150
$3,148 $2,978 $2,988 $3,765 $12,880
$15,654 $15,574 $13,331 $15,271 $59,829
$2,112,909 $2,078,243 $1,849,317 $1,901,180 $7,941,648
$27,059 $23,750 $22,360 $28,771 $101,940
$93,642 $90,452 $74,715 $88,701 $347,510
$8,573 $8,294 $7,584 $7,346 $31,797
$14,379 $13,347 $13,163 $13,360 $54,249
$409,706 $397,850 $341,081 $390,859 $1,539,496
FY 2026 Projections for remainder of FY = 2.7% total YoY growth
FY 2027 Projections for entire FY = 2.7% total YoY increase.
2024 population estimates provided by US Census Bureau.
127
--- Page 134 ---
Appendix P
Sales Tax Revenue Sharing
City
Juliaetta
Kamiah
Kellogg
Kendrick
Ketchum
Kimberly
Kooskia
Kootenai
Kuna
Lapwai
Lava Hot Springs
Leadore
Lewiston
Lewisville
Mackay
Malad City
Malta
Marsing
McCall
McCammon
Melba
Menan
Meridian
Middleton
Midvale
Minidoka
Montpelier
Moore
Moscow
Mountain Home
Moyie Springs
Mud Lake
Mullan
Murtaugh
Nampa
New Meadows
New Plymouth
Newdale
Nezperce
Notus
Oakley
Oldtown
Onaway
Orofino
Osburn
Projected
For Quarter For Quarter For Quarter For Quarter Total
Ending Sep '26 Ending Dec '26 Ending Mar '27 Ending Jun '27 FY '27
$20,264 $18,085 $16,792 $19,526 $74,667
$40,538 $33,198 $33,581 $42,118 $149,435
$88,485 $85,249 $85,853 $84,244 $343,832
$9,511 $8,466 $7,939 $8,945 $34,860
$309,813 $288,634 $285,248 $290,275 $1,173,970
$170,671 $161,069 $134,121 $157,087 $622,948
$16,788 $15,823 $15,772 $15,519 $63,902
$31,022 $30,773 $26,118 $30,372 $118,284
$872,762 $817,055 $671,311 $814,546 $3,175,674
$38,237 $37,150 $30,767 $34,332 $140,486
$12,479 $11,353 $11,590 $11,347 $46,769
$3,169 $2,904 $2,719 $3,344 $12,136
$1,059,876 $1,006,040 $1,004,854 $988,077 $4,058,846
$14,393 $13,128 $11,920 $15,439 $54,880
$16,196 $14,037 $12,788 $13,720 $56,741
$71,667 $68,361 $66,188 $67,355 $273,571
$5,707 $5,163 $4,682 $6,120 $21,672
$43,048 $35,461 $35,935 $45,191 $159,635
$179,960 $168,193 $166,526 $161,297 $675,976
$25,948 $23,300 $21,846 $26,954 $98,049
$17,957 $17,796 $15,597 $17,808 $69,159
$22,981 $21,534 $19,452 $24,216 $88,182
$4,013,821 $3,776,370 $3,180,742 $4,012,964 $14,983,897
$343,489 $322,258 $265,259 $316,152 $1,247,158
$6,977 $6,107 $5,644 $6,050 $24,779
$3,363 $3,118 $3,073 $3,114 $12,669
$85,904 $76,943 $72,432 $74,905 $310,184
$5,319 $4,860 $4,777 $5,075 $20,032
$800,105 $743,304 $706,705 $821,899 $3,072,013
$503,994 $475,801 $454,850 $470,133 $1,904,777
$31,169 $29,666 $24,338 $29,652 $114,825
$10,746 $10,161 $9,431 $11,937 $42,276
$21,789 $20,508 $18,015 $22,690 $83,003
$4,121 $3,884 $3,864 $6,084 $17,953
$3,459,816 $3,264,829 $2,773,395 $3,202,773 $12,700,813
$18,621 $18,139 $15,674 $18,567 $71,001
$48,168 $45,121 $41,811 $50,527 $185,628
$10,425 $9,626 $9,394 $9,860 $39,305
$15,910 $14,268 $13,052 $13,928 $57,157
$19,223 $17,836 $17,433 $18,558 $73,049
$25,384 $24,648 $23,119 $24,756 $97,908
$7,184 $7,729 $6,328 $5,917 $27,158
$6,034 $6,142 $5,677 $6,094 $23,947
$99,749 $94,920 $95,126 $92,179 $381,973
$53,497 $49,146 $44,145 $44,200 $190,988
FY 2026 Projections for remainder of FY = 2.7% total YoY growth
FY 2027 Projections for entire FY = 2.7% total YoY increase.
2024 population estimates provided by US Census Bureau.
128
--- Page 135 ---
Appendix P
Sales Tax Revenue Sharing
City
Oxford
Paris
Parker
Parma
Paul
Payette
Peck
Pierce
Pinehurst
Placerville
Plummer
Pocatello
Ponderay
Post Falls
Potlatch
Preston
Priest River
Rathdrum
Reubens
Rexburg
Richfield
Rigby
Riggins
Ririe
Roberts
Rockland
Rupert
Salmon
Sandpoint
Shelley
Shoshone
Smelterville
Soda Springs
Spencer
Spirit Lake
St. Anthony
St. Charles
St. Maries
Stanley
Star
State Line
Stites
Sugar City
Sun Valley
Swan Valley
Projected
For Quarter For Quarter For Quarter For Quarter Total
Ending Sep '26 Ending Dec '26 Ending Mar '27 Ending Jun '27 FY '27
$0 $0 $0 $0 $0
$17,312 $16,139 $14,918 $17,559 $65,927
$9,010 $8,479 $8,081 $8,526 $34,097
$65,414 $61,187 $58,268 $67,106 $251,975
$44,022 $44,336 $37,607 $48,157 $174,122
$261,711 $243,332 $238,473 $252,772 $996,288
$5,593 $5,087 $4,624 $6,005 $21,309
$15,766 $14,921 $14,908 $14,526 $60,122
$54,033 $49,923 $48,830 $51,488 $204,274
$1,422 $1,411 $1,284 $1,929 $6,046
$33,473 $33,171 $29,936 $31,152 $127,732
$1,772,092 $1,619,967 $1,620,330 $1,667,661 $6,680,050
$46,602 $44,788 $36,443 $42,380 $170,213
$1,277,666 $1,303,035 $1,207,053 $1,282,309 $5,070,063
$24,331 $22,749 $21,046 $25,314 $93,439
$185,818 $175,947 $166,189 $194,225 $722,180
$52,440 $51,160 $50,443 $63,236 $217,278
$363,961 $345,153 $286,154 $344,063 $1,339,330
$1,546 $1,545 $1,561 $2,057 $6,709
$1,229,465 $1,143,195 $942,598 $1,080,516 $4,395,775
$15,115 $13,898 $12,663 $15,937 $57,613
$162,457 $161,226 $149,497 $159,138 $632,317
$13,185 $12,457 $12,409 $12,261 $50,311
$22,161 $19,986 $18,600 $21,555 $82,302
$18,223 $16,777 $15,710 $19,720 $70,430
$8,049 $7,277 $6,962 $8,225 $30,514
$195,816 $182,211 $178,613 $188,343 $744,983
$113,941 $109,203 $109,661 $107,737 $440,541
$301,158 $285,832 $238,839 $271,214 $1,097,042
$157,986 $154,551 $132,231 $153,459 $598,227
$50,104 $51,191 $46,149 $51,312 $198,756
$20,821 $21,291 $19,166 $20,592 $81,871
$101,965 $90,522 $87,429 $88,367 $368,283
$1,025 $903 $868 $1,139 $3,935
$74,748 $69,217 $65,571 $75,574 $285,110
$123,045 $116,053 $99,052 $113,476 $451,627
$5,584 $5,465 $4,598 $5,322 $20,969
$77,407 $70,554 $64,706 $71,447 $284,114
$6,697 $6,383 $6,391 $6,523 $25,994
$444,012 $423,043 $344,405 $416,146 $1,627,605
$1,456 $1,341 $1,316 $1,308 $5,421
$5,551 $5,557 $5,630 $7,228 $23,967
$65,264 $60,350 $47,079 $58,935 $231,628
$222,846 $208,153 $206,019 $206,235 $843,253
$8,596 $8,120 $6,726 $10,326 $33,768
FY 2026 Projections for remainder of FY = 2.7% total YoY growth
FY 2027 Projections for entire FY = 2.7% total YoY increase.
2024 population estimates provided by US Census Bureau.
129
--- Page 136 ---
Appendix P
Sales Tax Revenue Sharing
City
Tensed
Teton
Tetonia
Troy
Twin Falls
Ucon
Victor
Wallace
Wardner
Warm River
Weippe
Weiser
Wendell
Weston
White Bird
Wilder
Winchester
Worley
Total
Projected
For Quarter For Quarter For Quarter For Quarter Total
Ending Sep '26 Ending Dec '26 Ending Mar '27 Ending Jun '27 FY '27
$3,074 $2,822 $2,565 $3,392 $11,853
$27,305 $23,909 $22,055 $24,141 $97,410
$9,073 $9,018 $8,809 $9,174 $36,074
$28,355 $26,472 $24,480 $29,520 $108,828
$1,686,636 $1,563,725 $1,472,913 $1,527,050 $6,250,325
$36,914 $37,754 $33,137 $33,816 $141,621
$74,702 $67,993 $61,284 $78,354 $282,333
$40,923 $39,813 $40,308 $39,374 $160,418
$6,643 $6,003 $5,486 $5,202 $23,334
$371 $345 $340 $353 $1,409
$13,791 $13,087 $13,071 $12,893 $52,841
$185,474 $177,387 $163,936 $168,443 $695,240
$92,398 $85,822 $84,071 $88,792 $351,083
$16,181 $16,703 $14,928 $16,158 $63,970
$2,630 $2,447 $2,382 $2,685 $10,143
$52,066 $50,949 $43,571 $51,366 $197,952
$11,120 $10,754 $10,901 $13,996 $46,770
$7,606 $7,055 $6,893 $7,408 $28,961
$43,185,711 $41,090,221 $37,454,501 $41,061,026 $162,791,460
FY 2026 Projections for remainder of FY = 2.7% total YoY growth
FY 2027 Projections for entire FY = 2.7% total YoY increase.
2024 population estimates provided by US Census Bureau.
130
--- Page 137 ---
FY26 Projections: Regular +1.5%--HB312 +1.5%--HB362 +0%--HB354=$32,892,420
FY27 Projections: Old HUR +1.2%--New HB312 HUR +1.2%--Sales Tax +0%
General Fund Footnote: These funds come solely from legislative appropriations and are shown with a one-year lag because the amounts are determined and paid after city budgets are adopted.
As a result, amounts shown in this column would actually be received in Q4 FY26. Budgeting based on the prior year’s actual amount helps avoid shortfalls.
131
--- Page 138 ---
FY26 Projections: Regular +1.5%--HB312 +1.5%--HB362 +0%--HB354=$32,892,420
FY27 Projections: Old HUR +1.2%--New HB312 HUR +1.2%--Sales Tax +0%
General Fund Footnote: These funds come solely from legislative appropriations and are shown with a one-year lag because the amounts are determined and paid after city budgets are adopted.
As a result, amounts shown in this column would actually be received in Q4 FY26. Budgeting based on the prior year’s actual amount helps avoid shortfalls.
132
--- Page 139 ---
FY26 Projections: Regular +1.5%--HB312 +1.5%--HB362 +0%--HB354=$32,892,420
FY27 Projections: Old HUR +1.2%--New HB312 HUR +1.2%--Sales Tax +0%
General Fund Footnote: These funds come solely from legislative appropriations and are shown with a one-year lag because the amounts are determined and paid after city budgets are adopted.
As a result, amounts shown in this column would actually be received in Q4 FY26. Budgeting based on the prior year’s actual amount helps avoid shortfalls.
133
--- Page 140 ---
FY26 Projections: Regular +1.5%--HB312 +1.5%--HB362 +0%--HB354=$32,892,420
FY27 Projections: Old HUR +1.2%--New HB312 HUR +1.2%--Sales Tax +0%
General Fund Footnote: These funds come solely from legislative appropriations and are shown with a one-year lag because the amounts are determined and paid after city budgets are adopted.
As a result, amounts shown in this column would actually be received in Q4 FY26. Budgeting based on the prior year’s actual amount helps avoid shortfalls.
134
--- Page 141 ---
FY26 Projections: Regular +1.5%--HB312 +1.5%--HB362 +0%--HB354=$32,892,420
FY27 Projections: Old HUR +1.2%--New HB312 HUR +1.2%--Sales Tax +0%
General Fund Footnote: These funds come solely from legislative appropriations and are shown with a one-year lag because the amounts are determined and paid after city budgets are adopted.
As a result, amounts shown in this column would actually be received in Q4 FY26. Budgeting based on the prior year’s actual amount helps avoid shortfalls.
135
--- Page 142 ---
FY26 Projections: Regular +1.5%--HB312 +1.5%--HB362 +0%--HB354=$32,892,420
FY27 Projections: Old HUR +1.2%--New HB312 HUR +1.2%--Sales Tax +0%
General Fund Footnote: These funds come solely from legislative appropriations and are shown with a one-year lag because the amounts are determined and paid after city budgets are
adopted. As a result, amounts shown in FY27 column would actually be received in Q4 FY26. Budgeting based on the prior year’s actual amount helps avoid shortfalls.
136
--- Page 143 ---
FY26 Projections: Regular +1.5%--HB312 +1.5%--HB362 +0%--HB354=$32,892,420
FY27 Projections: Old HUR +1.2%--New HB312 HUR +1.2%--Sales Tax +0%
General Fund Footnote: These funds come solely from legislative appropriations and are shown with a one-year lag because the amounts are determined and paid after city budgets are adopted.
As a result, amounts shown in this column would actually be received in Q4 FY26. Budgeting based on the prior year’s actual amount helps avoid shortfalls.
137
--- Page 144 ---
FY26 Projections: Regular +1.5%--HB312 +1.5%--HB362 +0%--HB354=$32,892,420
FY27 Projections: Old HUR +1.2%--New HB312 HUR +1.2%--Sales Tax +0%
General Fund Footnote: These funds come solely from legislative appropriations and are shown with a one-year lag because the amounts are determined and paid after city budgets are adopted.
As a result, amounts shown in this column would actually be received in Q4 FY26. Budgeting based on the prior year’s actual amount helps avoid shortfalls.
138
--- Page 145 ---
FY26 Projections: Regular +1.5%--HB312 +1.5%--HB362 +0%--HB354=$32,892,420
FY27 Projections: Old HUR +1.2%--New HB312 HUR +1.2%--Sales Tax +0%
General Fund Footnote: These funds come solely from legislative appropriations and are shown with a one-year lag because the amounts are determined and paid after city budgets are adopted.
As a result, amounts shown in this column would actually be received in Q4 FY26. Budgeting based on the prior year’s actual amount helps avoid shortfalls.
139
--- Page 146 ---
FY26 Projections: Regular +1.5%--HB312 +1.5%--HB362 +0%--HB354=$32,892,420
FY27 Projections: Old HUR +1.2%--New HB312 HUR +1.2%--Sales Tax +0%
General Fund Footnote: These funds come solely from legislative appropriations and are shown with a one-year lag because the amounts are determined and paid after city budgets are adopted.
As a result, amounts shown in this column would actually be received in Q4 FY26. Budgeting based on the prior year’s actual amount helps avoid shortfalls.
140
--- Page 147 ---
FY26 Projections: Regular +1.5%--HB312 +1.5%--HB362 +0%--HB354=$32,892,420
FY27 Projections: Old HUR +1.2%--New HB312 HUR +1.2%--Sales Tax +0%
General Fund Footnote: These funds come solely from legislative appropriations and are shown with a one-year lag because the amounts are determined and paid after city budgets are adopted.
As a result, amounts shown in this column would actually be received in Q4 FY26. Budgeting based on the prior year’s actual amount helps avoid shortfalls.
141
--- Page 148 ---
FY26 Projections: Regular +1.5%--HB312 +1.5%--HB362 +0%--HB354=$32,892,420
FY27 Projections: Old HUR +1.2%--New HB312 HUR +1.2%--Sales Tax +0%
General Fund Footnote: These funds come solely from legislative appropriations and are shown with a one-year lag because the amounts are determined and paid after city budgets are adopted.
As a result, amounts shown in this column would actually be received in Q4 FY26. Budgeting based on the prior year’s actual amount helps avoid shortfalls.
142
--- Page 149 ---
Appendix R
State Liquor Account Distributions
Oct. 2023 Jan. 2024 Apr. 2024 Jun. 2024 Aug. 2024 FY'24
1ST QTR 2ND QTR 3RD QTR 4TH QTR Adjustment TOTAL
ABERDEEN $16,453 $16,453 $16,453 $16,453 $12,358 $78,170
ACEQUIA $1,218 $1,218 $1,218 $1,218 $760 $5,632
ALBION $2,216 $2,216 $2,216 $2,216 $1,505 $10,369
AMERICAN FALLS $8,339 $8,339 $8,339 $8,339 $5,984 $39,340
AMMON $52,539 $52,539 $52,539 $52,539 $37,483 $247,639
ARCO $7,188 $7,188 $7,188 $7,188 $5,155 $33,907
ARIMO $3,214 $3,214 $3,214 $3,214 $2,121 $14,977
ASHTON $4,484 $4,484 $4,484 $4,484 $3,217 $21,153
ATHOL $30,773 $30,773 $30,773 $30,773 $22,056 $145,148
BANCROFT $2,774 $2,774 $2,774 $2,774 $2,003 $13,099
BASALT $3,342 $3,342 $3,342 $3,342 $2,420 $15,788
BELLEVUE $14,623 $14,623 $14,623 $14,623 $10,483 $68,975
BLACKFOOT $43,971 $43,971 $43,971 $43,971 $31,459 $207,343
BLISS $1,942 $1,942 $1,942 $1,942 $1,393 $9,161
BLOOMINGTON $1,886 $1,886 $1,886 $1,886 $1,417 $8,961
BOISE $987,927 $987,927 $987,927 $987,927 $703,988 $4,655,696
BONNERS FERRY $30,304 $30,304 $30,304 $30,304 $21,706 $142,922
BOVILL $1,758 $1,758 $1,758 $1,758 $1,289 $8,321
BUHL $11,674 $11,674 $11,674 $11,674 $8,370 $55,066
BURLEY $39,640 $39,640 $39,640 $39,640 $28,369 $186,929
BUTTE CITY $742 $742 $742 $742 $574 $3,542
CALDWELL $130,514 $130,514 $130,514 $130,514 $93,247 $615,303
CAMBRIDGE $2,873 $2,873 $2,873 $2,873 $2,058 $13,550
CAREY $1,599 $1,599 $1,599 $1,599 $1,146 $7,542
CASCADE $13,064 $13,064 $13,064 $13,064 $9,366 $61,622
CASTLEFORD $1,608 $1,608 $1,608 $1,608 $1,154 $7,586
CHALLIS $9,330 $9,330 $9,330 $9,330 $6,690 $44,010
CHUBBUCK $45,537 $45,537 $45,537 $45,537 $32,562 $214,710
CLARK FORK $10,967 $10,967 $10,967 $10,967 $7,860 $51,728
CLAYTON $82 $82 $82 $82 $56 $384
CLIFTON $3,919 $3,919 $3,919 $3,919 $3,226 $18,902
COEUR D'ALENE $296,508 $296,508 $296,508 $296,508 $211,885 $1,397,917
COTTONWOOD $2,747 $2,747 $2,747 $2,747 $1,970 $12,958
COUNCIL $6,044 $6,044 $6,044 $6,044 $4,332 $28,508
CRAIGMONT $1,282 $1,282 $1,282 $1,282 $921 $6,049
CROUCH $9,744 $9,744 $9,744 $9,744 $6,986 $45,962
CULDESAC $3,827 $3,827 $3,827 $3,827 $2,698 $18,006
DALTON GARDENS $23,402 $23,402 $23,402 $23,402 $14,473 $108,081
DAYTON $4,816 $4,816 $4,816 $4,816 $3,436 $22,700
DEARY $3,257 $3,257 $3,257 $3,257 $2,334 $15,362
DECLO $3,186 $3,186 $3,186 $3,186 $2,233 $14,977
DIETRICH $2,683 $2,683 $2,683 $2,683 $1,813 $12,545
DONNELLY $13,588 $13,588 $13,588 $13,588 $9,740 $64,092
DOVER $8,396 $8,396 $8,396 $8,396 $9,085 $42,669
DOWNEY $755 $755 $755 $755 $543 $3,563
DRIGGS $28,649 $28,649 $28,649 $28,649 $20,535 $135,131
DRUMMOND $128 $128 $128 $128 $128 $640
DUBOIS $4,706 $4,706 $4,706 $4,706 $3,577 $22,401
EAGLE $136,484 $136,484 $136,484 $136,484 $96,731 $642,667
EAST HOPE $2,188 $2,188 $2,188 $2,188 $1,659 $10,411
EDEN $3,635 $3,635 $3,635 $3,635 $2,442 $16,982
ELK RIVER $816 $816 $816 $816 $584 $3,848
EMMETT $33,224 $33,224 $33,224 $33,224 $23,822 $156,718
FAIRFIELD $2,726 $2,726 $2,726 $2,726 $1,954 $12,858
FERDINAND $1,245 $1,245 $1,245 $1,245 $994 $5,974
FERNAN LAKE $1,529 $1,529 $1,529 $1,529 $924 $7,040
FILER $6,472 $6,472 $6,472 $6,472 $4,641 $30,529
FIRTH $4,852 $4,852 $4,852 $4,852 $3,591 $22,999
FRANKLIN $9,723 $9,723 $9,723 $9,723 $7,959 $46,851
FRUITLAND $59,090 $59,090 $59,090 $59,090 $51,316 $287,676
GARDEN CITY $48,991 $48,991 $48,991 $48,991 $34,986 $230,950
GENESEE $1,846 $1,846 $1,846 $1,846 $1,322 $8,706
GEORGETOWN $4,697 $4,697 $4,697 $4,697 $3,272 $22,060
GLENNS FERRY $5,967 $5,967 $5,967 $5,967 $4,282 $28,150
GOODING $11,078 $11,078 $11,078 $11,078 $7,943 $52,255
GRACE $1,601 $1,601 $1,601 $1,601 $1,600 $8,004
GRANDVIEW $2,410 $2,410 $2,410 $2,410 $1,726 $11,366
GRANGEVILLE $13,935 $13,935 $13,935 $13,935 $9,995 $65,735
GREENLEAF $7,453 $7,453 $7,453 $7,453 $4,281 $34,093
HAGERMAN $6,814 $6,814 $6,814 $6,814 $4,886 $32,142
HAILEY $68,531 $68,531 $68,531 $68,531 $48,966 $323,090
CITY
143
--- Page 150 ---
Appendix R
State Liquor Account Distributions
Oct. 2023 Jan. 2024 Apr. 2024 Jun. 2024 Aug. 2024 FY'24
1ST QTR 2ND QTR 3RD QTR 4TH QTR Adjustment TOTALCITY
HANSEN $10,117 $10,117 $10,117 $10,117 $6,340 $46,808
HARRISON $4,004 $4,004 $4,004 $4,004 $2,872 $18,888
HAUSER $7,050 $7,050 $7,050 $7,050 $7,557 $35,757
HAYDEN $123,578 $123,578 $123,578 $123,578 $88,297 $582,609
HAYDEN LAKE $6,061 $6,061 $6,061 $6,061 $4,216 $28,460
HAZELTON $2,797 $2,797 $2,797 $2,797 $2,005 $13,193
HEYBURN $33,803 $33,803 $33,803 $33,803 $20,105 $155,317
HOLLISTER $910 $910 $910 $910 $653 $4,293
HOMEDALE $11,584 $11,584 $11,584 $11,584 $8,307 $54,643
HOPE $916 $916 $916 $916 $816 $4,480
HORSESHOE BEND $8,242 $8,242 $8,242 $8,242 $5,910 $38,878
HUETTER $916 $916 $916 $916 $688 $4,352
IDAHO CITY $6,207 $6,207 $6,207 $6,207 $4,451 $29,279
IDAHO FALLS $231,119 $231,119 $231,119 $231,119 $165,353 $1,089,829
INKOM $7,407 $7,407 $7,407 $7,407 $5,531 $35,159
IONA $26,414 $26,414 $26,414 $26,414 $23,247 $128,903
IRWIN $3,888 $3,888 $3,888 $3,888 $2,788 $18,340
ISLAND PARK $10,810 $10,810 $10,810 $10,810 $7,749 $50,989
JEROME $33,075 $33,075 $33,075 $33,075 $23,699 $155,999
JULIAETTA $5,786 $5,786 $5,786 $5,786 $3,908 $27,052
KAMIAH $11,140 $11,140 $11,140 $11,140 $7,988 $52,548
KELLOGG $31,309 $31,309 $31,309 $31,309 $22,428 $147,664
KENDRICK $5,220 $5,220 $5,220 $5,220 $3,742 $24,622
KETCHUM $78,878 $78,878 $78,878 $78,878 $56,403 $371,915
KIMBERLY $7,712 $7,712 $7,712 $7,712 $5,529 $36,377
KOOSKIA $5,942 $5,942 $5,942 $5,942 $4,260 $28,028
KOOTENAI $9,174 $9,174 $9,174 $9,174 $7,552 $44,248
KUNA $65,513 $65,513 $65,513 $65,513 $46,822 $308,874
LAPWAI $10,849 $10,849 $10,849 $10,849 $7,722 $51,118
LAVA HOT SPRINGS $9,507 $9,507 $9,507 $9,507 $6,812 $44,840
LEADORE $543 $543 $543 $543 $388 $2,560
LEWISTON $147,991 $147,991 $147,991 $147,991 $105,887 $697,851
LEWISVILLE $3,900 $3,900 $3,900 $3,900 $2,748 $18,348
MACKAY $3,035 $3,035 $3,035 $3,035 $2,174 $14,314
MALAD $11,789 $11,789 $11,789 $11,789 $8,452 $55,608
MALTA $1,547 $1,547 $1,547 $1,547 $1,322 $7,510
MARSING $8,744 $8,744 $8,744 $8,744 $6,267 $41,243
MCCALL $74,853 $74,853 $74,853 $74,853 $53,582 $352,994
MCCAMMON $7,544 $7,544 $7,544 $7,544 $4,813 $34,989
MELBA $5,319 $5,319 $5,319 $5,319 $3,216 $24,492
MENAN $6,620 $6,620 $6,620 $6,620 $4,669 $31,149
MERIDIAN $413,105 $413,105 $413,105 $413,105 $295,174 $1,947,594
MIDDLETON $32,776 $32,776 $32,776 $32,776 $23,493 $154,597
MIDVALE $1,370 $1,370 $1,370 $1,370 $983 $6,463
MINIDOKA $815 $815 $815 $815 $452 $3,712
MONTPELIER $8,169 $8,169 $8,169 $8,169 $5,862 $38,538
MOORE $1,538 $1,538 $1,538 $1,538 $1,187 $7,339
MOSCOW $114,609 $114,609 $114,609 $114,609 $82,052 $540,488
MOUNTAIN HOME $46,922 $46,922 $46,922 $46,922 $33,646 $221,334
MOYIE SPRINGS $8,002 $8,002 $8,002 $8,002 $9,808 $41,816
MUD LAKE $3,021 $3,021 $3,021 $3,021 $2,552 $14,636
MULLAN $6,098 $6,098 $6,098 $6,098 $4,580 $28,972
MURTAUGH $1,117 $1,117 $1,117 $1,117 $695 $5,163
NAMPA $259,671 $259,671 $259,671 $259,671 $185,987 $1,224,671
NEW MEADOWS $7,066 $7,066 $7,066 $7,066 $5,064 $33,328
NEW PLYMOUTH $9,042 $9,042 $9,042 $9,042 $6,482 $42,650
NEWDALE $3,031 $3,031 $3,031 $3,031 $2,085 $14,209
NEZ PERCE $1,830 $1,830 $1,830 $1,830 $1,314 $8,634
NOTUS $5,585 $5,585 $5,585 $5,585 $3,645 $25,985
OAKLEY $7,361 $7,361 $7,361 $7,361 $5,331 $34,775
OLDTOWN $34,930 $34,930 $34,930 $34,930 $25,032 $164,752
ONAWAY $1,849 $1,849 $1,849 $1,849 $1,565 $8,961
OROFINO $29,985 $29,985 $29,985 $29,985 $20,228 $140,168
OSBURN $14,878 $14,878 $14,878 $14,878 $11,490 $71,002
PARIS $5,063 $5,063 $5,063 $5,063 $3,387 $23,639
PARKER $2,756 $2,756 $2,756 $2,756 $1,819 $12,843
PARMA $7,917 $7,917 $7,917 $7,917 $5,678 $37,346
PAUL $5,113 $5,113 $5,113 $5,113 $3,667 $24,119
PAYETTE $36,956 $36,956 $36,956 $36,956 $26,460 $174,284
PECK $1,538 $1,538 $1,538 $1,538 $1,144 $7,296
PIERCE $1,763 $1,763 $1,763 $1,763 $1,266 $8,318
PINEHURST $10,415 $10,415 $10,415 $10,415 $7,466 $49,126
PLACERVILLE $421 $421 $421 $421 $364 $2,048
144
--- Page 151 ---
Appendix R
State Liquor Account Distributions
Oct. 2023 Jan. 2024 Apr. 2024 Jun. 2024 Aug. 2024 FY'24
1ST QTR 2ND QTR 3RD QTR 4TH QTR Adjustment TOTALCITY
PLUMMER $7,071 $7,071 $7,071 $7,071 $5,069 $33,353
POCATELLO $146,963 $146,963 $146,963 $146,963 $104,600 $692,452
PONDERAY $56,636 $56,636 $56,636 $56,636 $40,547 $267,091
POST FALLS $156,845 $156,845 $156,845 $156,845 $111,903 $739,283
POTLATCH $5,329 $5,329 $5,329 $5,329 $3,822 $25,138
PRESTON $17,587 $17,587 $17,587 $17,587 $12,610 $82,958
PRIEST RIVER $28,286 $28,286 $28,286 $28,286 $20,272 $133,416
RATHDRUM $47,500 $47,500 $47,500 $47,500 $34,007 $224,007
REUBENS $430 $430 $430 $430 $200 $1,920
REXBURG $14,983 $14,983 $14,983 $14,983 $14,982 $74,914
RICHFIELD $4,047 $4,047 $4,047 $4,047 $2,714 $18,902
RIGBY $19,931 $19,931 $19,931 $19,931 $14,293 $94,017
RIGGINS $7,170 $7,170 $7,170 $7,170 $5,139 $33,819
RIRIE $4,111 $4,111 $4,111 $4,111 $2,949 $19,393
ROBERTS $4,935 $4,935 $4,935 $4,935 $4,240 $23,980
ROCKLAND $2,207 $2,207 $2,207 $2,207 $2,010 $10,838
RUPERT $18,058 $18,058 $18,058 $18,058 $12,951 $85,183
SALMON $28,647 $28,647 $28,647 $28,647 $20,527 $135,115
SANDPOINT $73,300 $73,300 $73,300 $73,300 $52,455 $345,655
SHELLEY $10,285 $10,285 $10,285 $10,285 $7,379 $48,519
SHOSHONE $6,598 $6,598 $6,598 $6,598 $4,732 $31,124
SMELTERVILLE $6,327 $6,327 $6,327 $6,327 $4,816 $30,124
SODA SPRINGS $11,028 $11,028 $11,028 $11,028 $7,909 $52,021
SPENCER $266 $266 $266 $266 $173 $1,237
SPIRIT LAKE $17,441 $17,441 $17,441 $17,441 $12,499 $82,263
ST. ANTHONY $13,010 $13,010 $13,010 $13,010 $9,329 $61,369
ST. CHARLES $1,575 $1,575 $1,575 $1,575 $1,380 $7,680
ST. MARIES $22,548 $22,548 $22,548 $22,548 $16,166 $106,358
STANLEY $9,132 $9,132 $9,132 $9,132 $6,546 $43,074
STAR $26,186 $26,186 $26,186 $26,186 $18,768 $123,512
STATELINE $199,326 $199,326 $199,326 $199,326 $142,433 $939,737
STITES $1,621 $1,621 $1,621 $1,621 $1,324 $7,808
SUGAR CITY $23,951 $23,951 $23,951 $23,951 $3,956 $99,760
SUN VALLEY $16,608 $16,608 $16,608 $16,608 $9,860 $76,292
SWAN VALLEY $2,326 $2,326 $2,326 $2,326 $2,686 $11,990
TENSED $824 $824 $824 $824 $672 $3,968
TETON $7,379 $7,379 $7,379 $7,379 $5,985 $35,501
TETONIA $2,847 $2,847 $2,847 $2,847 $1,455 $12,843
TROY $5,581 $5,581 $5,581 $5,581 $4,003 $26,327
TWIN FALLS $192,187 $192,187 $192,187 $192,187 $137,553 $906,301
UCON $11,133 $11,133 $11,133 $11,133 $7,780 $52,312
VICTOR $21,267 $21,267 $21,267 $21,267 $15,241 $100,309
WALLACE $8,456 $8,456 $8,456 $8,456 $6,065 $39,889
WARDNER $1,813 $1,813 $1,813 $1,813 $1,410 $8,662
WARM RIVER $16 $16 $16 $16 $14 $78
WEIPPE $2,454 $2,454 $2,454 $2,454 $1,762 $11,578
WEISER $53,196 $53,196 $53,196 $53,196 $39,477 $252,261
WENDELL $6,349 $6,349 $6,349 $6,349 $4,554 $29,950
WESTON $4,843 $4,843 $4,843 $4,843 $3,627 $22,999
WHITEBIRD $806 $806 $806 $806 $488 $3,712
WILDER $15,162 $15,162 $15,162 $15,162 $9,415 $70,063
WINCHESTER $1,391 $1,391 $1,391 $1,391 $996 $6,560
WORLEY $19,828 $19,828 $19,828 $19,828 $14,208 $93,520
Total $5,831,000 $5,831,000 $5,831,000 $5,831,000 $4,175,574 $27,499,574
145
--- Page 152 ---
Appendix R
State Liquor Account Distributions
ABERDEEN
ACEQUIA
ALBION
AMERICAN FALLS
AMMON
ARCO
ARIMO
ASHTON
ATHOL
BANCROFT
BASALT
BELLEVUE
BLACKFOOT
BLISS
BLOOMINGTON
BOISE
BONNERS FERRY
BOVILL
BUHL
BURLEY
BUTTE CITY
CALDWELL
CAMBRIDGE
CAREY
CASCADE
CASTLEFORD
CHALLIS
CHUBBUCK
CLARK FORK
CLAYTON
CLIFTON
COEUR D'ALENE
COTTONWOOD
COUNCIL
CRAIGMONT
CROUCH
CULDESAC
DALTON GARDENS
DAYTON
DEARY
DECLO
DIETRICH
DONNELLY
DOVER
DOWNEY
DRIGGS
DRUMMOND
DUBOIS
EAGLE
EAST HOPE
EDEN
ELK RIVER
EMMETT
FAIRFIELD
FERDINAND
FERNAN LAKE
FILER
FIRTH
FRANKLIN
FRUITLAND
GARDEN CITY
GENESEE
GEORGETOWN
GLENNS FERRY
GOODING
GRACE
GRANDVIEW
GRANGEVILLE
GREENLEAF
HAGERMAN
HAILEY
CITY
Oct. 2024 Jan. 2025 Apr. 2025 Jun. 2025 Aug. 2025 FY '25
1ST QTR 2ND QTR 3RD QTR 4TH QTR Adjustment Total
$15,502 $15,502 $15,502 $15,502 $12,991 $74,999
$1,117 $1,117 $1,117 $1,117 $936 $5,404
$2,056 $2,056 $2,056 $2,056 $1,724 $9,948
$7,780 $7,780 $7,780 $7,780 $6,499 $37,619
$50,787 $50,787 $50,787 $50,787 $42,410 $245,558
$6,848 $6,848 $6,848 $6,848 $5,720 $33,112
$2,970 $2,970 $2,970 $2,970 $2,489 $14,369
$4,451 $4,451 $4,451 $4,451 $3,717 $21,521
$29,589 $29,589 $29,589 $29,589 $24,707 $143,063
$2,598 $2,598 $2,598 $2,598 $2,176 $12,568
$3,131 $3,131 $3,131 $3,131 $2,623 $15,147
$14,438 $14,438 $14,438 $14,438 $12,057 $69,809
$41,322 $41,322 $41,322 $41,322 $34,515 $199,803
$1,843 $1,843 $1,843 $1,843 $1,538 $8,910
$1,777 $1,777 $1,777 $1,777 $1,489 $8,597
$914,529 $914,529 $914,529 $914,529 $763,714 $4,421,830
$29,527 $29,527 $29,527 $29,527 $24,657 $142,765
$1,650 $1,650 $1,650 $1,650 $1,383 $7,983
$10,609 $10,609 $10,609 $10,609 $8,859 $51,295
$38,541 $38,541 $38,541 $38,541 $32,191 $186,355
$702 $702 $702 $702 $590 $3,398
$122,144 $122,144 $122,144 $122,144 $102,005 $590,581
$2,523 $2,523 $2,523 $2,523 $2,107 $12,199
$1,604 $1,604 $1,604 $1,604 $1,339 $7,755
$12,316 $12,316 $12,316 $12,316 $10,284 $59,548
$1,297 $1,297 $1,297 $1,297 $1,083 $6,271
$8,490 $8,490 $8,490 $8,490 $7,091 $41,051
$44,843 $44,843 $44,843 $44,843 $37,449 $216,821
$10,323 $10,323 $10,323 $10,323 $8,621 $49,913
$76 $76 $76 $76 $64 $368
$3,749 $3,749 $3,749 $3,749 $3,140 $18,136
$275,544 $275,544 $275,544 $275,544 $230,086 $1,332,262
$2,598 $2,598 $2,598 $2,598 $2,170 $12,562
$5,939 $5,939 $5,939 $5,939 $4,961 $28,717
$998 $998 $998 $998 $832 $4,824
$9,233 $9,233 $9,233 $9,233 $7,707 $44,639
$3,571 $3,571 $3,571 $3,571 $2,992 $17,276
$21,433 $21,433 $21,433 $21,433 $17,964 $103,696
$4,502 $4,502 $4,502 $4,502 $3,771 $21,779
$3,129 $3,129 $3,129 $3,129 $2,611 $15,127
$2,970 $2,970 $2,970 $2,970 $2,489 $14,369
$2,488 $2,488 $2,488 $2,488 $2,084 $12,036
$14,159 $14,159 $14,159 $14,159 $11,821 $68,457
$8,462 $8,462 $8,462 $8,462 $7,090 $40,938
$4,747 $4,747 $4,747 $4,747 $3,978 $22,966
$27,872 $27,872 $27,872 $27,872 $23,276 $134,764
$127 $127 $127 $127 $106 $614
$4,442 $4,442 $4,442 $4,442 $3,724 $21,492
$129,562 $129,562 $129,562 $129,562 $108,185 $626,433
$2,065 $2,065 $2,065 $2,065 $1,729 $9,989
$3,368 $3,368 $3,368 $3,368 $2,821 $16,293
$793 $793 $793 $793 $660 $3,832
$30,961 $30,961 $30,961 $30,961 $25,856 $149,700
$2,539 $2,539 $2,539 $2,539 $2,121 $12,277
$1,185 $1,185 $1,185 $1,185 $991 $5,731
$1,396 $1,396 $1,396 $1,396 $1,171 $6,755
$6,196 $6,196 $6,196 $6,196 $5,177 $29,961
$4,561 $4,561 $4,561 $4,561 $3,822 $22,066
$9,291 $9,291 $9,291 $9,291 $7,786 $44,950
$57,050 $57,050 $57,050 $57,050 $47,804 $276,004
$45,903 $45,903 $45,903 $45,903 $38,334 $221,946
$1,701 $1,701 $1,701 $1,701 $1,421 $8,225
$4,375 $4,375 $4,375 $4,375 $3,665 $21,165
$4,959 $4,959 $4,959 $4,959 $4,141 $23,977
$10,343 $10,343 $10,343 $10,343 $8,640 $50,012
$1,601 $1,601 $1,601 $1,601 $1,600 $8,004
$2,347 $2,347 $2,347 $2,347 $1,961 $11,349
$13,165 $13,165 $13,165 $13,165 $10,998 $63,658
$6,761 $6,761 $6,761 $6,761 $5,665 $32,709
$6,246 $6,246 $6,246 $6,246 $5,217 $30,201
$60,446 $60,446 $60,446 $60,446 $50,472 $292,256
146
--- Page 153 ---
Appendix R
State Liquor Account Distributions
CITY
HANSEN
HARRISON
HAUSER
HAYDEN
HAYDEN LAKE
HAZELTON
HEYBURN
HOLLISTER
HOMEDALE
HOPE
HORSESHOE BEND
HUETTER
IDAHO CITY
IDAHO FALLS
INKOM
IONA
IRWIN
ISLAND PARK
JEROME
JULIAETTA
KAMIAH
KELLOGG
KENDRICK
KETCHUM
KIMBERLY
KOOSKIA
KOOTENAI
KUNA
LAPWAI
LAVA HOT SPRINGS
LEADORE
LEWISTON
LEWISVILLE
MACKAY
MALAD
MALTA
MARSING
MCCALL
MCCAMMON
MELBA
MENAN
MERIDIAN
MIDDLETON
MIDVALE
MINIDOKA
MONTPELIER
MOORE
MOSCOW
MOUNTAIN HOME
MOYIE SPRINGS
MUD LAKE
MULLAN
MURTAUGH
NAMPA
NEW MEADOWS
NEW PLYMOUTH
NEWDALE
NEZ PERCE
NOTUS
OAKLEY
OLDTOWN
ONAWAY
OROFINO
OSBURN
PARIS
PARKER
PARMA
PAUL
PAYETTE
PECK
PIERCE
PINEHURST
PLACERVILLE
Oct. 2024 Jan. 2025 Apr. 2025 Jun. 2025 Aug. 2025 FY '25
1ST QTR 2ND QTR 3RD QTR 4TH QTR Adjustment Total
$9,282 $9,282 $9,282 $9,282 $7,781 $44,909
$3,529 $3,529 $3,529 $3,529 $2,945 $17,061
$7,091 $7,091 $7,091 $7,091 $5,942 $34,306
$120,676 $120,676 $120,676 $120,676 $100,763 $583,467
$5,644 $5,644 $5,644 $5,644 $4,730 $27,306
$2,644 $2,644 $2,644 $2,644 $2,209 $12,785
$30,802 $30,802 $30,802 $30,802 $25,806 $149,014
$807 $807 $807 $807 $674 $3,902
$10,229 $10,229 $10,229 $10,229 $8,543 $49,459
$888 $888 $888 $888 $747 $4,299
$8,135 $8,135 $8,135 $8,135 $6,793 $39,333
$863 $863 $863 $863 $724 $4,176
$6,408 $6,408 $6,408 $6,408 $5,353 $30,985
$220,666 $220,666 $220,666 $220,666 $184,290 $1,066,954
$6,972 $6,972 $6,972 $6,972 $5,845 $33,733
$25,562 $25,562 $25,562 $25,562 $21,426 $123,674
$3,809 $3,809 $3,809 $3,809 $3,180 $18,416
$9,251 $9,251 $9,251 $9,251 $7,724 $44,728
$32,488 $32,488 $32,488 $32,488 $27,134 $157,086
$5,365 $5,365 $5,365 $5,365 $4,495 $25,955
$10,678 $10,678 $10,678 $10,678 $8,919 $51,631
$29,858 $29,858 $29,858 $29,858 $24,933 $144,365
$4,998 $4,998 $4,998 $4,998 $4,176 $24,168
$69,181 $69,181 $69,181 $69,181 $57,765 $334,489
$7,241 $7,241 $7,241 $7,241 $6,048 $35,012
$5,667 $5,667 $5,667 $5,667 $4,734 $27,402
$8,775 $8,775 $8,775 $8,775 $7,353 $42,453
$63,954 $63,954 $63,954 $63,954 $53,400 $309,216
$10,137 $10,137 $10,137 $10,137 $8,496 $49,044
$5,692 $5,692 $5,692 $5,692 $4,755 $27,523
$500 $500 $500 $500 $415 $2,415
$131,801 $131,801 $131,801 $131,801 $110,075 $637,279
$3,639 $3,639 $3,639 $3,639 $3,047 $17,603
$2,544 $2,544 $2,544 $2,544 $2,124 $12,300
$10,971 $10,971 $10,971 $10,971 $9,163 $53,047
$1,489 $1,489 $1,489 $1,489 $1,249 $7,205
$8,562 $8,562 $8,562 $8,562 $7,152 $41,400
$68,075 $68,075 $68,075 $68,075 $56,845 $329,145
$6,939 $6,939 $6,939 $6,939 $5,813 $33,569
$4,857 $4,857 $4,857 $4,857 $4,070 $23,498
$6,177 $6,177 $6,177 $6,177 $5,177 $29,885
$394,748 $394,748 $394,748 $394,748 $329,610 $1,908,602
$31,310 $31,310 $31,310 $31,310 $26,143 $151,383
$1,141 $1,141 $1,141 $1,141 $953 $5,517
$736 $736 $736 $736 $618 $3,562
$7,933 $7,933 $7,933 $7,933 $6,625 $38,357
$1,455 $1,455 $1,455 $1,455 $1,221 $7,041
$106,436 $106,436 $106,436 $106,436 $88,886 $514,630
$45,060 $45,060 $45,060 $45,060 $37,633 $217,873
$8,292 $8,292 $8,292 $8,292 $6,951 $40,119
$2,902 $2,902 $2,902 $2,902 $2,434 $14,042
$5,745 $5,745 $5,745 $5,745 $4,817 $27,797
$1,024 $1,024 $1,024 $1,024 $858 $4,954
$248,600 $248,600 $248,600 $248,600 $207,605 $1,202,005
$6,954 $6,954 $6,954 $6,954 $5,806 $33,622
$8,703 $8,703 $8,703 $8,703 $7,269 $42,081
$2,818 $2,818 $2,818 $2,818 $2,360 $13,632
$1,718 $1,718 $1,718 $1,718 $1,435 $8,307
$5,153 $5,153 $5,153 $5,153 $4,319 $24,931
$6,896 $6,896 $6,896 $6,896 $5,781 $33,365
$33,949 $33,949 $33,949 $33,949 $28,348 $164,144
$1,777 $1,777 $1,777 $1,777 $1,489 $8,597
$27,796 $27,796 $27,796 $27,796 $23,298 $134,482
$14,080 $14,080 $14,080 $14,080 $11,801 $68,121
$4,688 $4,688 $4,688 $4,688 $3,928 $22,680
$2,547 $2,547 $2,547 $2,547 $2,134 $12,322
$7,712 $7,712 $7,712 $7,712 $6,440 $37,288
$5,151 $5,151 $5,151 $5,151 $4,303 $24,907
$36,361 $36,361 $36,361 $36,361 $30,367 $175,811
$1,447 $1,447 $1,447 $1,447 $1,212 $7,000
$1,790 $1,790 $1,790 $1,790 $1,497 $8,657
$9,572 $9,572 $9,572 $9,572 $7,995 $46,283
$406 $406 $406 $406 $341 $1,965
147
--- Page 154 ---
Appendix R
State Liquor Account Distributions
CITY
PLUMMER
POCATELLO
PONDERAY
POST FALLS
POTLATCH
PRESTON
PRIEST RIVER
RATHDRUM
REUBENS
REXBURG
RICHFIELD
RIGBY
RIGGINS
RIRIE
ROBERTS
ROCKLAND
RUPERT
SALMON
SANDPOINT
SHELLEY
SHOSHONE
SMELTERVILLE
SODA SPRINGS
SPENCER
SPIRIT LAKE
ST. ANTHONY
ST. CHARLES
ST. MARIES
STANLEY
STAR
STATELINE
STITES
SUGAR CITY
SUN VALLEY
SWAN VALLEY
TENSED
TETON
TETONIA
TROY
TWIN FALLS
UCON
VICTOR
WALLACE
WARDNER
WARM RIVER
WEIPPE
WEISER
WENDELL
WESTON
WHITEBIRD
WILDER
WINCHESTER
WORLEY
Total
Oct. 2024 Jan. 2025 Apr. 2025 Jun. 2025 Aug. 2025 FY '25
1ST QTR 2ND QTR 3RD QTR 4TH QTR Adjustment Total
$5,894 $5,894 $5,894 $5,894 $4,921 $28,497
$137,248 $137,248 $137,248 $137,248 $114,638 $663,630
$54,302 $54,302 $54,302 $54,302 $45,342 $262,550
$150,637 $150,637 $150,637 $150,637 $125,781 $728,329
$5,314 $5,314 $5,314 $5,314 $4,439 $25,695
$16,575 $16,575 $16,575 $16,575 $13,842 $80,142
$28,134 $28,134 $28,134 $28,134 $23,494 $136,030
$45,944 $45,944 $45,944 $45,944 $38,361 $222,137
$381 $381 $381 $381 $318 $1,842
$14,983 $14,983 $14,983 $14,983 $14,982 $74,914
$3,749 $3,749 $3,749 $3,749 $3,140 $18,136
$19,433 $19,433 $19,433 $19,433 $16,232 $93,964
$7,225 $7,225 $7,225 $7,225 $6,036 $34,936
$3,880 $3,880 $3,880 $3,880 $3,239 $18,759
$4,755 $4,755 $4,755 $4,755 $3,987 $23,007
$2,149 $2,149 $2,149 $2,149 $1,802 $10,398
$17,788 $17,788 $17,788 $17,788 $14,861 $86,013
$26,265 $26,265 $26,265 $26,265 $21,936 $126,996
$68,622 $68,622 $68,622 $68,622 $57,306 $331,794
$9,508 $9,508 $9,508 $9,508 $7,943 $45,975
$6,543 $6,543 $6,543 $6,543 $5,463 $31,635
$5,974 $5,974 $5,974 $5,974 $5,006 $28,902
$10,341 $10,341 $10,341 $10,341 $8,639 $50,003
$245 $245 $245 $245 $207 $1,187
$16,972 $16,972 $16,972 $16,972 $14,172 $82,060
$12,268 $12,268 $12,268 $12,268 $10,247 $59,319
$1,523 $1,523 $1,523 $1,523 $1,277 $7,369
$20,268 $20,268 $20,268 $20,268 $16,926 $97,998
$8,603 $8,603 $8,603 $8,603 $7,181 $41,593
$39,781 $39,781 $39,781 $39,781 $33,215 $192,339
$186,686 $186,686 $186,686 $186,686 $155,876 $902,620
$1,548 $1,548 $1,548 $1,548 $1,300 $7,492
$19,783 $19,783 $19,783 $19,783 $16,581 $95,713
$15,129 $15,129 $15,129 $15,129 $12,681 $73,197
$2,378 $2,378 $2,378 $2,378 $1,992 $11,504
$787 $787 $787 $787 $659 $3,807
$7,040 $7,040 $7,040 $7,040 $5,900 $34,060
$2,547 $2,547 $2,547 $2,547 $2,134 $12,322
$6,532 $6,532 $6,532 $6,532 $5,456 $31,584
$179,040 $179,040 $179,040 $179,040 $149,513 $865,673
$10,374 $10,374 $10,374 $10,374 $8,694 $50,190
$20,244 $20,244 $20,244 $20,244 $16,904 $97,880
$7,577 $7,577 $7,577 $7,577 $6,331 $36,639
$1,718 $1,718 $1,718 $1,718 $1,438 $8,310
$16 $16 $16 $16 $14 $78
$2,463 $2,463 $2,463 $2,463 $2,057 $11,909
$50,025 $50,025 $50,025 $50,025 $41,926 $242,026
$6,172 $6,172 $6,172 $6,172 $5,157 $29,845
$4,561 $4,561 $4,561 $4,561 $3,822 $22,066
$736 $736 $736 $736 $618 $3,562
$13,894 $13,894 $13,894 $13,894 $11,644 $67,220
$1,552 $1,552 $1,552 $1,552 $1,295 $7,503
$17,891 $17,891 $17,891 $17,891 $14,941 $86,505
$5,500,250 $5,500,250 $5,500,250 $5,500,250 $4,597,223 $26,597,182
148
--- Page 155 ---
Appendix R
State Liquor Account Distributions
ABERDEEN
ACEQUIA
ALBION
AMERICAN FALLS
AMMON
ARCO
ARIMO
ASHTON
ATHOL
BANCROFT
BASALT
BELLEVUE
BLACKFOOT
BLISS
BLOOMINGTON
BOISE
BONNERS FERRY
BOVILL
BUHL
BURLEY
BUTTE CITY
CALDWELL
CAMBRIDGE
CAREY
CASCADE
CASTLEFORD
CHALLIS
CHUBBUCK
CLARK FORK
CLAYTON
CLIFTON
COEUR D'ALENE
COTTONWOOD
COUNCIL
CRAIGMONT
CROUCH
CULDESAC
DALTON GARDENS
DAYTON
DEARY
DECLO
DIETRICH
DONNELLY
DOVER
DOWNEY
DRIGGS
DRUMMOND
DUBOIS
EAGLE
EAST HOPE
EDEN
ELK RIVER
EMMETT
FAIRFIELD
FERDINAND
FERNAN LAKE
FILER
FIRTH
FRANKLIN
FRUITLAND
GARDEN CITY
GENESEE
GEORGETOWN
GLENNS FERRY
GOODING
GRACE
GRANDVIEW
GRANGEVILLE
GREENLEAF
HAGERMAN
HAILEY
CITY
Oct. 2025 Jan. 2026 Apr. 2026 Jun. 2026 Aug. 2026 FY '26
1ST QTR 2ND QTR 3RD QTR 4TH QTR Estimate Total
$14,987 $14,987 $14,987 $14,987 $14,987 $74,935
$1,098 $1,098 $1,098 $1,098 $1,098 $5,490
$2,075 $2,075 $2,075 $2,075 $2,075 $10,375
$7,074 $7,074 $7,074 $7,074 $7,074 $35,370
$46,660 $46,660 $46,660 $46,660 $46,660 $233,300
$6,990 $6,990 $6,990 $6,990 $6,990 $34,950
$2,931 $2,931 $2,931 $2,931 $2,931 $14,655
$4,026 $4,026 $4,026 $4,026 $4,026 $20,130
$29,007 $29,007 $29,007 $29,007 $29,007 $145,035
$2,535 $2,535 $2,535 $2,535 $2,535 $12,675
$3,020 $3,020 $3,020 $3,020 $3,020 $15,100
$13,707 $13,707 $13,707 $13,707 $13,707 $68,535
$39,344 $39,344 $39,344 $39,344 $39,344 $196,720
$1,926 $1,926 $1,926 $1,926 $1,926 $9,630
$1,728 $1,728 $1,728 $1,728 $1,728 $8,640
$883,457 $883,457 $883,457 $883,457 $883,457 $4,417,285
$28,891 $28,891 $28,891 $28,891 $28,891 $144,455
$1,623 $1,623 $1,623 $1,623 $1,623 $8,115
$9,830 $9,830 $9,830 $9,830 $9,830 $49,150
$35,823 $35,823 $35,823 $35,823 $35,823 $179,115
$694 $694 $694 $694 $694 $3,470
$124,296 $124,296 $124,296 $124,296 $124,296 $621,480
$2,376 $2,376 $2,376 $2,376 $2,376 $11,880
$1,322 $1,322 $1,322 $1,322 $1,322 $6,610
$11,193 $11,193 $11,193 $11,193 $11,193 $55,965
$1,117 $1,117 $1,117 $1,117 $1,117 $5,585
$8,107 $8,107 $8,107 $8,107 $8,107 $40,535
$45,265 $45,265 $45,265 $45,265 $45,265 $226,325
$10,046 $10,046 $10,046 $10,046 $10,046 $50,230
$97 $97 $97 $97 $97 $485
$3,722 $3,722 $3,722 $3,722 $3,722 $18,610
$260,808 $260,808 $260,808 $260,808 $260,808 $1,304,040
$2,406 $2,406 $2,406 $2,406 $2,406 $12,030
$5,869 $5,869 $5,869 $5,869 $5,869 $29,345
$1,029 $1,029 $1,029 $1,029 $1,029 $5,145
$8,862 $8,862 $8,862 $8,862 $8,862 $44,310
$3,367 $3,367 $3,367 $3,367 $3,367 $16,835
$20,171 $20,171 $20,171 $20,171 $20,171 $100,855
$4,352 $4,352 $4,352 $4,352 $4,352 $21,760
$3,168 $3,168 $3,168 $3,168 $3,168 $15,840
$2,931 $2,931 $2,931 $2,931 $2,931 $14,655
$2,511 $2,511 $2,511 $2,511 $2,511 $12,555
$15,480 $15,480 $15,480 $15,480 $15,480 $77,400
$9,181 $9,181 $9,181 $9,181 $9,181 $45,905
$671 $671 $671 $671 $671 $3,355
$26,998 $26,998 $26,998 $26,998 $26,998 $134,990
$121 $121 $121 $121 $121 $605
$4,223 $4,223 $4,223 $4,223 $4,223 $21,115
$122,471 $122,471 $122,471 $122,471 $122,471 $612,355
$2,019 $2,019 $2,019 $2,019 $2,019 $10,095
$3,278 $3,278 $3,278 $3,278 $3,278 $16,390
$525 $525 $525 $525 $525 $2,625
$30,019 $30,019 $30,019 $30,019 $30,019 $150,095
$2,432 $2,432 $2,432 $2,432 $2,432 $12,160
$1,122 $1,122 $1,122 $1,122 $1,122 $5,610
$1,292 $1,292 $1,292 $1,292 $1,292 $6,460
$5,963 $5,963 $5,963 $5,963 $5,963 $29,815
$4,376 $4,376 $4,376 $4,376 $4,376 $21,880
$9,108 $9,108 $9,108 $9,108 $9,108 $45,540
$57,154 $57,154 $57,154 $57,154 $57,154 $285,770
$46,887 $46,887 $46,887 $46,887 $46,887 $234,435
$1,590 $1,590 $1,590 $1,590 $1,590 $7,950
$4,110 $4,110 $4,110 $4,110 $4,110 $20,550
$4,753 $4,753 $4,753 $4,753 $4,753 $23,765
$10,247 $10,247 $10,247 $10,247 $10,247 $51,235
$1,601 $1,601 $1,601 $1,601 $1,601 $8,005
$2,008 $2,008 $2,008 $2,008 $2,008 $10,040
$12,919 $12,919 $12,919 $12,919 $12,919 $64,595
$6,395 $6,395 $6,395 $6,395 $6,395 $31,975
$5,911 $5,911 $5,911 $5,911 $5,911 $29,555
$58,494 $58,494 $58,494 $58,494 $58,494 $292,470
149
--- Page 156 ---
Appendix R
State Liquor Account Distributions
CITY
HANSEN
HARRISON
HAUSER
HAYDEN
HAYDEN LAKE
HAZELTON
HEYBURN
HOLLISTER
HOMEDALE
HOPE
HORSESHOE BEND
HUETTER
IDAHO CITY
IDAHO FALLS
INKOM
IONA
IRWIN
ISLAND PARK
JEROME
JULIAETTA
KAMIAH
KELLOGG
KENDRICK
KETCHUM
KIMBERLY
KOOSKIA
KOOTENAI
KUNA
LAPWAI
LAVA HOT SPRINGS
LEADORE
LEWISTON
LEWISVILLE
MACKAY
MALAD
MALTA
MARSING
MCCALL
MCCAMMON
MELBA
MENAN
MERIDIAN
MIDDLETON
MIDVALE
MINIDOKA
MONTPELIER
MOORE
MOSCOW
MOUNTAIN HOME
MOYIE SPRINGS
MUD LAKE
MULLAN
MURTAUGH
NAMPA
NEW MEADOWS
NEW PLYMOUTH
NEWDALE
NEZ PERCE
NOTUS
OAKLEY
OLDTOWN
ONAWAY
OROFINO
OSBURN
PARIS
PARKER
PARMA
PAUL
PAYETTE
PECK
PIERCE
PINEHURST
PLACERVILLE
Oct. 2025 Jan. 2026 Apr. 2026 Jun. 2026 Aug. 2026 FY '26
1ST QTR 2ND QTR 3RD QTR 4TH QTR Estimate Total
$9,028 $9,028 $9,028 $9,028 $9,028 $45,140
$3,231 $3,231 $3,231 $3,231 $3,231 $16,155
$7,219 $7,219 $7,219 $7,219 $7,219 $36,095
$117,708 $117,708 $117,708 $117,708 $117,708 $588,540
$5,426 $5,426 $5,426 $5,426 $5,426 $27,130
$2,526 $2,526 $2,526 $2,526 $2,526 $12,630
$30,233 $30,233 $30,233 $30,233 $30,233 $151,165
$832 $832 $832 $832 $832 $4,160
$9,700 $9,700 $9,700 $9,700 $9,700 $48,500
$864 $864 $864 $864 $864 $4,320
$8,308 $8,308 $8,308 $8,308 $8,308 $41,540
$840 $840 $840 $840 $840 $4,200
$6,566 $6,566 $6,566 $6,566 $6,566 $32,830
$217,958 $217,958 $217,958 $217,958 $217,958 $1,089,790
$6,807 $6,807 $6,807 $6,807 $6,807 $34,035
$25,135 $25,135 $25,135 $25,135 $25,135 $125,675
$3,327 $3,327 $3,327 $3,327 $3,327 $16,635
$9,310 $9,310 $9,310 $9,310 $9,310 $46,550
$30,503 $30,503 $30,503 $30,503 $30,503 $152,515
$5,249 $5,249 $5,249 $5,249 $5,249 $26,245
$10,690 $10,690 $10,690 $10,690 $10,690 $53,450
$29,060 $29,060 $29,060 $29,060 $29,060 $145,300
$5,110 $5,110 $5,110 $5,110 $5,110 $25,550
$68,395 $68,395 $68,395 $68,395 $68,395 $341,975
$6,880 $6,880 $6,880 $6,880 $6,880 $34,400
$5,241 $5,241 $5,241 $5,241 $5,241 $26,205
$8,745 $8,745 $8,745 $8,745 $8,745 $43,725
$62,871 $62,871 $62,871 $62,871 $62,871 $314,355
$10,085 $10,085 $10,085 $10,085 $10,085 $50,425
$5,205 $5,205 $5,205 $5,205 $5,205 $26,025
$477 $477 $477 $477 $477 $2,385
$127,826 $127,826 $127,826 $127,826 $127,826 $639,130
$3,601 $3,601 $3,601 $3,601 $3,601 $18,005
$2,387 $2,387 $2,387 $2,387 $2,387 $11,935
$9,658 $9,658 $9,658 $9,658 $9,658 $48,290
$1,437 $1,437 $1,437 $1,437 $1,437 $7,185
$8,560 $8,560 $8,560 $8,560 $8,560 $42,800
$66,229 $66,229 $66,229 $66,229 $66,229 $331,145
$6,654 $6,654 $6,654 $6,654 $6,654 $33,270
$5,047 $5,047 $5,047 $5,047 $5,047 $25,235
$5,927 $5,927 $5,927 $5,927 $5,927 $29,635
$372,370 $372,370 $372,370 $372,370 $372,370 $1,861,850
$29,637 $29,637 $29,637 $29,637 $29,637 $148,185
$916 $916 $916 $916 $916 $4,580
$678 $678 $678 $678 $678 $3,390
$7,839 $7,839 $7,839 $7,839 $7,839 $39,195
$1,413 $1,413 $1,413 $1,413 $1,413 $7,065
$104,027 $104,027 $104,027 $104,027 $104,027 $520,135
$44,616 $44,616 $44,616 $44,616 $44,616 $223,080
$9,891 $9,891 $9,891 $9,891 $9,891 $49,455
$2,899 $2,899 $2,899 $2,899 $2,899 $14,495
$5,450 $5,450 $5,450 $5,450 $5,450 $27,250
$993 $993 $993 $993 $993 $4,965
$240,845 $240,845 $240,845 $240,845 $240,845 $1,204,225
$6,485 $6,485 $6,485 $6,485 $6,485 $32,425
$8,655 $8,655 $8,655 $8,655 $8,655 $43,275
$2,681 $2,681 $2,681 $2,681 $2,681 $13,405
$1,628 $1,628 $1,628 $1,628 $1,628 $8,140
$4,893 $4,893 $4,893 $4,893 $4,893 $24,465
$6,710 $6,710 $6,710 $6,710 $6,710 $33,550
$31,809 $31,809 $31,809 $31,809 $31,809 $159,045
$1,776 $1,776 $1,776 $1,776 $1,776 $8,880
$26,524 $26,524 $26,524 $26,524 $26,524 $132,620
$13,549 $13,549 $13,549 $13,549 $13,549 $67,745
$4,481 $4,481 $4,481 $4,481 $4,481 $22,405
$2,406 $2,406 $2,406 $2,406 $2,406 $12,030
$7,751 $7,751 $7,751 $7,751 $7,751 $38,755
$3,901 $3,901 $3,901 $3,901 $3,901 $19,505
$35,120 $35,120 $35,120 $35,120 $35,120 $175,600
$1,389 $1,389 $1,389 $1,389 $1,389 $6,945
$1,704 $1,704 $1,704 $1,704 $1,704 $8,520
$8,499 $8,499 $8,499 $8,499 $8,499 $42,495
$388 $388 $388 $388 $388 $1,940
150
--- Page 157 ---
Appendix R
State Liquor Account Distributions
CITY
PLUMMER
POCATELLO
PONDERAY
POST FALLS
POTLATCH
PRESTON
PRIEST RIVER
RATHDRUM
REUBENS
REXBURG
RICHFIELD
RIGBY
RIGGINS
RIRIE
ROBERTS
ROCKLAND
RUPERT
SALMON
SANDPOINT
SHELLEY
SHOSHONE
SMELTERVILLE
SODA SPRINGS
SPENCER
SPIRIT LAKE
ST. ANTHONY
ST. CHARLES
ST. MARIES
STANLEY
STAR
STATELINE
STITES
SUGAR CITY
SUN VALLEY
SWAN VALLEY
TENSED
TETON
TETONIA
TROY
TWIN FALLS
UCON
VICTOR
WALLACE
WARDNER
WARM RIVER
WEIPPE
WEISER
WENDELL
WESTON
WHITEBIRD
WILDER
WINCHESTER
WORLEY
Total
Oct. 2025 Jan. 2026 Apr. 2026 Jun. 2026 Aug. 2026 FY '26
1ST QTR 2ND QTR 3RD QTR 4TH QTR Estimate Total
$6,985 $6,985 $6,985 $6,985 $6,985 $34,925
$129,815 $129,815 $129,815 $129,815 $129,815 $649,075
$53,547 $53,547 $53,547 $53,547 $53,547 $267,735
$138,012 $138,012 $138,012 $138,012 $138,012 $690,060
$5,102 $5,102 $5,102 $5,102 $5,102 $25,510
$16,542 $16,542 $16,542 $16,542 $16,542 $82,710
$29,317 $29,317 $29,317 $29,317 $29,317 $146,585
$50,766 $50,766 $50,766 $50,766 $50,766 $253,830
$388 $388 $388 $388 $388 $1,940
$14,983 $14,983 $14,983 $14,983 $14,983 $74,915
$3,844 $3,844 $3,844 $3,844 $3,844 $19,220
$18,839 $18,839 $18,839 $18,839 $18,839 $94,195
$6,852 $6,852 $6,852 $6,852 $6,852 $34,260
$4,001 $4,001 $4,001 $4,001 $4,001 $20,005
$4,708 $4,708 $4,708 $4,708 $4,708 $23,540
$2,124 $2,124 $2,124 $2,124 $2,124 $10,620
$17,715 $17,715 $17,715 $17,715 $17,715 $88,575
$25,119 $25,119 $25,119 $25,119 $25,119 $125,595
$66,631 $66,631 $66,631 $66,631 $66,631 $333,155
$9,071 $9,071 $9,071 $9,071 $9,071 $45,355
$6,068 $6,068 $6,068 $6,068 $6,068 $30,340
$5,693 $5,693 $5,693 $5,693 $5,693 $28,465
$9,150 $9,150 $9,150 $9,150 $9,150 $45,750
$250 $250 $250 $250 $250 $1,250
$15,731 $15,731 $15,731 $15,731 $15,731 $78,655
$12,106 $12,106 $12,106 $12,106 $12,106 $60,530
$1,494 $1,494 $1,494 $1,494 $1,494 $7,470
$19,223 $19,223 $19,223 $19,223 $19,223 $96,115
$6,622 $6,622 $6,622 $6,622 $6,622 $33,110
$64,102 $64,102 $64,102 $64,102 $64,102 $320,510
$181,197 $181,197 $181,197 $181,197 $181,197 $905,985
$1,510 $1,510 $1,510 $1,510 $1,510 $7,550
$19,339 $19,339 $19,339 $19,339 $19,339 $96,695
$14,300 $14,300 $14,300 $14,300 $14,300 $71,500
$2,503 $2,503 $2,503 $2,503 $2,503 $12,515
$775 $775 $775 $775 $775 $3,875
$6,863 $6,863 $6,863 $6,863 $6,863 $34,315
$2,269 $2,269 $2,269 $2,269 $2,269 $11,345
$6,255 $6,255 $6,255 $6,255 $6,255 $31,275
$173,510 $173,510 $173,510 $173,510 $173,510 $867,550
$9,835 $9,835 $9,835 $9,835 $9,835 $49,175
$18,971 $18,971 $18,971 $18,971 $18,971 $94,855
$7,468 $7,468 $7,468 $7,468 $7,468 $37,340
$1,647 $1,647 $1,647 $1,647 $1,647 $8,235
$16 $16 $16 $16 $16 $80
$2,331 $2,331 $2,331 $2,331 $2,331 $11,655
$49,353 $49,353 $49,353 $49,353 $49,353 $246,765
$5,738 $5,738 $5,738 $5,738 $5,738 $28,690
$4,619 $4,619 $4,619 $4,619 $4,619 $23,095
$1,818 $1,818 $1,818 $1,818 $1,818 $9,090
$13,929 $13,929 $13,929 $13,929 $13,929 $69,645
$1,740 $1,740 $1,740 $1,740 $1,740 $8,700
$15,647 $15,647 $15,647 $15,647 $15,647 $78,235
$5,341,000 $5,341,000 $5,341,000 $5,341,000 $5,341,000 $26,705,000
151
--- Page 158 ---
Appendix R
State Liquor Account Distributions
ABERDEEN
ACEQUIA
ALBION
AMERICAN FALLS
AMMON
ARCO
ARIMO
ASHTON
ATHOL
BANCROFT
BASALT
BELLEVUE
BLACKFOOT
BLISS
BLOOMINGTON
BOISE
BONNERS FERRY
BOVILL
BUHL
BURLEY
BUTTE CITY
CALDWELL
CAMBRIDGE
CAREY
CASCADE
CASTLEFORD
CHALLIS
CHUBBUCK
CLARK FORK
CLAYTON
CLIFTON
COEUR D'ALENE
COTTONWOOD
COUNCIL
CRAIGMONT
CROUCH
CULDESAC
DALTON GARDENS
DAYTON
DEARY
DECLO
DIETRICH
DONNELLY
DOVER
DOWNEY
DRIGGS
DRUMMOND
DUBOIS
EAGLE
EAST HOPE
EDEN
ELK RIVER
EMMETT
FAIRFIELD
FERDINAND
FERNAN LAKE
FILER
FIRTH
FRANKLIN
FRUITLAND
GARDEN CITY
GENESEE
GEORGETOWN
GLENNS FERRY
GOODING
GRACE
GRANDVIEW
GRANGEVILLE
GREENLEAF
HAGERMAN
HAILEY
CITY
Oct. 2026 Jan. 2027 Apr. 2027 Jun. 2027 Aug. 2027 FY '27
1ST QTR 2ND QTR 3RD QTR 4TH QTR Estimate Total
$14,163 $14,163 $14,163 $14,163 $14,163 $70,814
$1,038 $1,038 $1,038 $1,038 $1,038 $5,188
$1,961 $1,961 $1,961 $1,961 $1,961 $9,804
$6,685 $6,685 $6,685 $6,685 $6,685 $33,425
$44,094 $44,094 $44,094 $44,094 $44,094 $220,469
$6,606 $6,606 $6,606 $6,606 $6,606 $33,028
$2,770 $2,770 $2,770 $2,770 $2,770 $13,849
$3,805 $3,805 $3,805 $3,805 $3,805 $19,023
$27,412 $27,412 $27,412 $27,412 $27,412 $137,058
$2,396 $2,396 $2,396 $2,396 $2,396 $11,978
$2,854 $2,854 $2,854 $2,854 $2,854 $14,270
$12,953 $12,953 $12,953 $12,953 $12,953 $64,766
$37,180 $37,180 $37,180 $37,180 $37,180 $185,900
$1,820 $1,820 $1,820 $1,820 $1,820 $9,100
$1,633 $1,633 $1,633 $1,633 $1,633 $8,165
$834,867 $834,867 $834,867 $834,867 $834,867 $4,174,334
$27,302 $27,302 $27,302 $27,302 $27,302 $136,510
$1,534 $1,534 $1,534 $1,534 $1,534 $7,669
$9,289 $9,289 $9,289 $9,289 $9,289 $46,447
$33,853 $33,853 $33,853 $33,853 $33,853 $169,264
$656 $656 $656 $656 $656 $3,279
$117,460 $117,460 $117,460 $117,460 $117,460 $587,299
$2,245 $2,245 $2,245 $2,245 $2,245 $11,227
$1,249 $1,249 $1,249 $1,249 $1,249 $6,246
$10,577 $10,577 $10,577 $10,577 $10,577 $52,887
$1,056 $1,056 $1,056 $1,056 $1,056 $5,278
$7,661 $7,661 $7,661 $7,661 $7,661 $38,306
$42,775 $42,775 $42,775 $42,775 $42,775 $213,877
$9,493 $9,493 $9,493 $9,493 $9,493 $47,467
$92 $92 $92 $92 $92 $458
$3,517 $3,517 $3,517 $3,517 $3,517 $17,586
$246,464 $246,464 $246,464 $246,464 $246,464 $1,232,318
$2,274 $2,274 $2,274 $2,274 $2,274 $11,368
$5,546 $5,546 $5,546 $5,546 $5,546 $27,731
$972 $972 $972 $972 $972 $4,862
$8,375 $8,375 $8,375 $8,375 $8,375 $41,873
$3,182 $3,182 $3,182 $3,182 $3,182 $15,909
$19,062 $19,062 $19,062 $19,062 $19,062 $95,308
$4,113 $4,113 $4,113 $4,113 $4,113 $20,563
$2,994 $2,994 $2,994 $2,994 $2,994 $14,969
$2,770 $2,770 $2,770 $2,770 $2,770 $13,849
$2,373 $2,373 $2,373 $2,373 $2,373 $11,864
$14,629 $14,629 $14,629 $14,629 $14,629 $73,143
$8,676 $8,676 $8,676 $8,676 $8,676 $43,380
$634 $634 $634 $634 $634 $3,170
$25,513 $25,513 $25,513 $25,513 $25,513 $127,566
$114 $114 $114 $114 $114 $572
$3,991 $3,991 $3,991 $3,991 $3,991 $19,954
$115,735 $115,735 $115,735 $115,735 $115,735 $578,675
$1,908 $1,908 $1,908 $1,908 $1,908 $9,540
$3,098 $3,098 $3,098 $3,098 $3,098 $15,489
$496 $496 $496 $496 $496 $2,481
$28,368 $28,368 $28,368 $28,368 $28,368 $141,840
$2,298 $2,298 $2,298 $2,298 $2,298 $11,491
$1,060 $1,060 $1,060 $1,060 $1,060 $5,301
$1,221 $1,221 $1,221 $1,221 $1,221 $6,105
$5,635 $5,635 $5,635 $5,635 $5,635 $28,175
$4,135 $4,135 $4,135 $4,135 $4,135 $20,677
$8,607 $8,607 $8,607 $8,607 $8,607 $43,035
$54,011 $54,011 $54,011 $54,011 $54,011 $270,053
$44,308 $44,308 $44,308 $44,308 $44,308 $221,541
$1,503 $1,503 $1,503 $1,503 $1,503 $7,513
$3,884 $3,884 $3,884 $3,884 $3,884 $19,420
$4,492 $4,492 $4,492 $4,492 $4,492 $22,458
$9,683 $9,683 $9,683 $9,683 $9,683 $48,417
$1,513 $1,513 $1,513 $1,513 $1,513 $7,565
$1,898 $1,898 $1,898 $1,898 $1,898 $9,488
$12,208 $12,208 $12,208 $12,208 $12,208 $61,042
$6,043 $6,043 $6,043 $6,043 $6,043 $30,216
$5,586 $5,586 $5,586 $5,586 $5,586 $27,929
$55,277 $55,277 $55,277 $55,277 $55,277 $276,384
152
--- Page 159 ---
Appendix R
State Liquor Account Distributions
CITY
HANSEN
HARRISON
HAUSER
HAYDEN
HAYDEN LAKE
HAZELTON
HEYBURN
HOLLISTER
HOMEDALE
HOPE
HORSESHOE BEND
HUETTER
IDAHO CITY
IDAHO FALLS
INKOM
IONA
IRWIN
ISLAND PARK
JEROME
JULIAETTA
KAMIAH
KELLOGG
KENDRICK
KETCHUM
KIMBERLY
KOOSKIA
KOOTENAI
KUNA
LAPWAI
LAVA HOT SPRINGS
LEADORE
LEWISTON
LEWISVILLE
MACKAY
MALAD
MALTA
MARSING
MCCALL
MCCAMMON
MELBA
MENAN
MERIDIAN
MIDDLETON
MIDVALE
MINIDOKA
MONTPELIER
MOORE
MOSCOW
MOUNTAIN HOME
MOYIE SPRINGS
MUD LAKE
MULLAN
MURTAUGH
NAMPA
NEW MEADOWS
NEW PLYMOUTH
NEWDALE
NEZ PERCE
NOTUS
OAKLEY
OLDTOWN
ONAWAY
OROFINO
OSBURN
PARIS
PARKER
PARMA
PAUL
PAYETTE
PECK
PIERCE
PINEHURST
PLACERVILLE
Oct. 2026 Jan. 2027 Apr. 2027 Jun. 2027 Aug. 2027 FY '27
1ST QTR 2ND QTR 3RD QTR 4TH QTR Estimate Total
$8,531 $8,531 $8,531 $8,531 $8,531 $42,657
$3,053 $3,053 $3,053 $3,053 $3,053 $15,266
$6,822 $6,822 $6,822 $6,822 $6,822 $34,110
$111,234 $111,234 $111,234 $111,234 $111,234 $556,170
$5,128 $5,128 $5,128 $5,128 $5,128 $25,638
$2,387 $2,387 $2,387 $2,387 $2,387 $11,935
$28,570 $28,570 $28,570 $28,570 $28,570 $142,851
$786 $786 $786 $786 $786 $3,931
$9,167 $9,167 $9,167 $9,167 $9,167 $45,833
$816 $816 $816 $816 $816 $4,082
$7,851 $7,851 $7,851 $7,851 $7,851 $39,255
$794 $794 $794 $794 $794 $3,969
$6,205 $6,205 $6,205 $6,205 $6,205 $31,024
$205,970 $205,970 $205,970 $205,970 $205,970 $1,029,852
$6,433 $6,433 $6,433 $6,433 $6,433 $32,163
$23,753 $23,753 $23,753 $23,753 $23,753 $118,763
$3,144 $3,144 $3,144 $3,144 $3,144 $15,720
$8,798 $8,798 $8,798 $8,798 $8,798 $43,990
$28,825 $28,825 $28,825 $28,825 $28,825 $144,127
$4,960 $4,960 $4,960 $4,960 $4,960 $24,802
$10,102 $10,102 $10,102 $10,102 $10,102 $50,510
$27,462 $27,462 $27,462 $27,462 $27,462 $137,309
$4,829 $4,829 $4,829 $4,829 $4,829 $24,145
$64,633 $64,633 $64,633 $64,633 $64,633 $323,166
$6,502 $6,502 $6,502 $6,502 $6,502 $32,508
$4,953 $4,953 $4,953 $4,953 $4,953 $24,764
$8,264 $8,264 $8,264 $8,264 $8,264 $41,320
$59,413 $59,413 $59,413 $59,413 $59,413 $297,065
$9,530 $9,530 $9,530 $9,530 $9,530 $47,652
$4,919 $4,919 $4,919 $4,919 $4,919 $24,594
$451 $451 $451 $451 $451 $2,254
$120,796 $120,796 $120,796 $120,796 $120,796 $603,978
$3,403 $3,403 $3,403 $3,403 $3,403 $17,015
$2,256 $2,256 $2,256 $2,256 $2,256 $11,279
$9,127 $9,127 $9,127 $9,127 $9,127 $45,634
$1,358 $1,358 $1,358 $1,358 $1,358 $6,790
$8,089 $8,089 $8,089 $8,089 $8,089 $40,446
$62,586 $62,586 $62,586 $62,586 $62,586 $312,932
$6,288 $6,288 $6,288 $6,288 $6,288 $31,440
$4,769 $4,769 $4,769 $4,769 $4,769 $23,847
$5,601 $5,601 $5,601 $5,601 $5,601 $28,005
$351,890 $351,890 $351,890 $351,890 $351,890 $1,759,448
$28,007 $28,007 $28,007 $28,007 $28,007 $140,035
$866 $866 $866 $866 $866 $4,328
$641 $641 $641 $641 $641 $3,204
$7,408 $7,408 $7,408 $7,408 $7,408 $37,039
$1,335 $1,335 $1,335 $1,335 $1,335 $6,676
$98,306 $98,306 $98,306 $98,306 $98,306 $491,528
$42,162 $42,162 $42,162 $42,162 $42,162 $210,811
$9,347 $9,347 $9,347 $9,347 $9,347 $46,735
$2,740 $2,740 $2,740 $2,740 $2,740 $13,698
$5,150 $5,150 $5,150 $5,150 $5,150 $25,751
$938 $938 $938 $938 $938 $4,692
$227,599 $227,599 $227,599 $227,599 $227,599 $1,137,993
$6,128 $6,128 $6,128 $6,128 $6,128 $30,642
$8,179 $8,179 $8,179 $8,179 $8,179 $40,895
$2,534 $2,534 $2,534 $2,534 $2,534 $12,668
$1,538 $1,538 $1,538 $1,538 $1,538 $7,692
$4,624 $4,624 $4,624 $4,624 $4,624 $23,119
$6,341 $6,341 $6,341 $6,341 $6,341 $31,705
$30,060 $30,060 $30,060 $30,060 $30,060 $150,298
$1,678 $1,678 $1,678 $1,678 $1,678 $8,392
$25,065 $25,065 $25,065 $25,065 $25,065 $125,326
$12,804 $12,804 $12,804 $12,804 $12,804 $64,019
$4,235 $4,235 $4,235 $4,235 $4,235 $21,173
$2,274 $2,274 $2,274 $2,274 $2,274 $11,368
$7,325 $7,325 $7,325 $7,325 $7,325 $36,623
$3,686 $3,686 $3,686 $3,686 $3,686 $18,432
$33,188 $33,188 $33,188 $33,188 $33,188 $165,942
$1,313 $1,313 $1,313 $1,313 $1,313 $6,563
$1,610 $1,610 $1,610 $1,610 $1,610 $8,051
$8,032 $8,032 $8,032 $8,032 $8,032 $40,158
$367 $367 $367 $367 $367 $1,833
153
--- Page 160 ---
Appendix R
State Liquor Account Distributions
CITY
PLUMMER
POCATELLO
PONDERAY
POST FALLS
POTLATCH
PRESTON
PRIEST RIVER
RATHDRUM
REUBENS
REXBURG
RICHFIELD
RIGBY
RIGGINS
RIRIE
ROBERTS
ROCKLAND
RUPERT
SALMON
SANDPOINT
SHELLEY
SHOSHONE
SMELTERVILLE
SODA SPRINGS
SPENCER
SPIRIT LAKE
ST. ANTHONY
ST. CHARLES
ST. MARIES
STANLEY
STAR
STATELINE
STITES
SUGAR CITY
SUN VALLEY
SWAN VALLEY
TENSED
TETON
TETONIA
TROY
TWIN FALLS
UCON
VICTOR
WALLACE
WARDNER
WARM RIVER
WEIPPE
WEISER
WENDELL
WESTON
WHITEBIRD
WILDER
WINCHESTER
WORLEY
Total
Oct. 2026 Jan. 2027 Apr. 2027 Jun. 2027 Aug. 2027 FY '27
1ST QTR 2ND QTR 3RD QTR 4TH QTR Estimate Total
$6,601 $6,601 $6,601 $6,601 $6,601 $33,004
$122,675 $122,675 $122,675 $122,675 $122,675 $613,376
$50,602 $50,602 $50,602 $50,602 $50,602 $253,010
$130,421 $130,421 $130,421 $130,421 $130,421 $652,107
$4,821 $4,821 $4,821 $4,821 $4,821 $24,107
$15,632 $15,632 $15,632 $15,632 $15,632 $78,161
$27,705 $27,705 $27,705 $27,705 $27,705 $138,523
$47,974 $47,974 $47,974 $47,974 $47,974 $239,869
$367 $367 $367 $367 $367 $1,833
$14,159 $14,159 $14,159 $14,159 $14,159 $70,795
$3,633 $3,633 $3,633 $3,633 $3,633 $18,163
$17,803 $17,803 $17,803 $17,803 $17,803 $89,014
$6,475 $6,475 $6,475 $6,475 $6,475 $32,376
$3,781 $3,781 $3,781 $3,781 $3,781 $18,905
$4,449 $4,449 $4,449 $4,449 $4,449 $22,245
$2,007 $2,007 $2,007 $2,007 $2,007 $10,036
$16,741 $16,741 $16,741 $16,741 $16,741 $83,703
$23,737 $23,737 $23,737 $23,737 $23,737 $118,687
$62,966 $62,966 $62,966 $62,966 $62,966 $314,831
$8,572 $8,572 $8,572 $8,572 $8,572 $42,860
$5,734 $5,734 $5,734 $5,734 $5,734 $28,671
$5,380 $5,380 $5,380 $5,380 $5,380 $26,899
$8,647 $8,647 $8,647 $8,647 $8,647 $43,234
$236 $236 $236 $236 $236 $1,181
$14,866 $14,866 $14,866 $14,866 $14,866 $74,329
$11,440 $11,440 $11,440 $11,440 $11,440 $57,201
$1,412 $1,412 $1,412 $1,412 $1,412 $7,059
$18,166 $18,166 $18,166 $18,166 $18,166 $90,829
$6,258 $6,258 $6,258 $6,258 $6,258 $31,289
$60,576 $60,576 $60,576 $60,576 $60,576 $302,882
$171,231 $171,231 $171,231 $171,231 $171,231 $856,156
$1,427 $1,427 $1,427 $1,427 $1,427 $7,135
$18,275 $18,275 $18,275 $18,275 $18,275 $91,377
$13,514 $13,514 $13,514 $13,514 $13,514 $67,568
$2,365 $2,365 $2,365 $2,365 $2,365 $11,827
$732 $732 $732 $732 $732 $3,662
$6,486 $6,486 $6,486 $6,486 $6,486 $32,428
$2,144 $2,144 $2,144 $2,144 $2,144 $10,721
$5,911 $5,911 $5,911 $5,911 $5,911 $29,555
$163,967 $163,967 $163,967 $163,967 $163,967 $819,835
$9,294 $9,294 $9,294 $9,294 $9,294 $46,470
$17,928 $17,928 $17,928 $17,928 $17,928 $89,638
$7,057 $7,057 $7,057 $7,057 $7,057 $35,286
$1,556 $1,556 $1,556 $1,556 $1,556 $7,782
$15 $15 $15 $15 $15 $76
$2,203 $2,203 $2,203 $2,203 $2,203 $11,014
$46,639 $46,639 $46,639 $46,639 $46,639 $233,193
$5,422 $5,422 $5,422 $5,422 $5,422 $27,112
$4,365 $4,365 $4,365 $4,365 $4,365 $21,825
$1,718 $1,718 $1,718 $1,718 $1,718 $8,590
$13,163 $13,163 $13,163 $13,163 $13,163 $65,815
$1,644 $1,644 $1,644 $1,644 $1,644 $8,222
$14,786 $14,786 $14,786 $14,786 $14,786 $73,932
$5,047,245 $5,047,245 $5,047,245 $5,047,245 $5,047,245 $25,236,225
154