How does a levy override work?

Under a levy-based tax system, the amount of property tax levied is based on the district’s budgeted amount to provide services. This means that the district sets an annual budget which is then divided by the sum of all property values within the district’s boundaries. Per Idaho law, the district cannot increase their budget by more than 3% each budget year, plus an additional consideration for growth. 

For more information on how our levy system works and how your assessed value and property taxes are calculated within this levy-based system, see Property Tax and Property Value by the Kootenai County Assessor’s Office.

You talk about the current levy being low compared to what the State of Idaho allows. What does that mean?

Idaho Code sets maximum tax levy limits for taxing districts. For fire districts, that maximum amount is twenty-four hundredths’ percent (.24%) to defray the cost of equipping and maintaining the district operations. This means that the State allows us to collect up to $240 for every $100,000 of your property’s assessed value. Currently, however, we collect just $50.83 for every $100,000 of your property’s assessed value, just 21% of that maximum. Our levy rate is low because it has automatically dropped as property assessments in our district have skyrocketed. In addition, Idaho statute imposes a 3% annual budget cap on taxing districts which does not keep up with inflationary increases. The cost of operating and maintaining fire operations and medical emergency services in our district has increased by 30% over the past three years alone. The district’s current annual operating budget cannot sustain the inflated operating costs, and staffing needs to keep our firefighters safe and provide fire protection and emergency medical services to our community.

How much will this levy override cost me?

The district currently levies a tax of $50.83 per $100,000 of taxable assessed property value, per year. The estimated annual cost to the taxpayer of the proposed special levy is a tax of $75.49 per $100,000 of taxable assessed property value, per year, based on current conditions (total 2024 net taxable value in the district). Thus, if the proposed levy is approved, the tax per $100,000 of taxable assessed property value is expected to increase by $24.66 per year. The proposed increase will be temporary for two years.

If the voters approve this, what would the funding provide?

With the increased revenue, Spirit Lake Fire will be able to maintain and increase staffing levels, equip and maintain fire district operations, and purchase and maintain vehicles and facilities. Most importantly, the funding will allow the Fire District to increase retention of well-trained experienced firefighters providing competitive wages.

Tell me more about Spirit Lake Fire Protection District and its capabilities.

We are a full-time, fully paid district that responds to all hazards in our 120 square mile district in both Bonner and Kootenai Counties. Whether you call for assistance with a medical emergency, a car wreck, a house fire, or anything on the water or on the trails, we are here to help you. Our biggest challenges now are responding to the increased growth and call volume that this growth demands. Hiring an extra firefighter per shift would allow us to split our staff into two functional crews, doubling our current capability to respond to calls.