A brief history of Boise property taxes reveals only one trend: they are increasing. Property taxes have increased every fiscal year since FY21. The only reason FY21 was spared was due to pandemic-era funding from state and federal sources. In FY22, the base increase was 3%, in FY23 it was 2.45%, and in FY24 it was 2%.
In FY25 and FY26 taxes were increased by 4% each year, including the maximum allowable (3%) and an additional 1% in previously forgone taxes. Forgone taxes are a mechanism in statute whereby cities can raise taxes above the 3% maximum if they had previously forgone the maximum allowable tax increase in a recent prior year. IFF has supported removing the forgone-tax provision, but unfortunately its removal has been paired with tax increases on legislation ultimately failing to pass (H842, H959).
This year, Boise’s original proposal called for a third year of maximum increases and another 1% in forgone tax authority, for a total increase of 4% for FY27. However, a revised proposal lowered that increase to 2.7% for the year. Voters also approved another $11 million tax hike, the third “open-space” levy, with others being passed in 2001 and 2015. All these tax increases beg the question, what is the city of Boise spending the ever-increasing tax collections on?
Some of the highlights for the upcoming fiscal year include 24 new city employees, including a new librarian, a new zoo employee, and a new mechanic for the Whitney pool. Also included is the possible hiring of nine new firefighters via the SAFER grant, but post-grant funding is not identified, likely leaving citizens to eventually pick up the tab.
In the Capital Fund, new projects under the Percent for Art initiative include “A public art project designed in partnership with Boise’s Chinese community, which is estimated to cost $400,000,” as well as a $25,000 temporary public art installation at the Erma Hayman House, and new artwork on Boise utility boxes to the tune of tens of thousands of dollars. Numerous capital projects are being planned with the support of city tax revenue and federal and state grants. Particularly egregious is the use of Development Fee revenue to remodel the Planning and Development Services work area at a cost of $2 million, with little benefit to fee-payers. Instead, development fees could be frozen or lowered.
Finally, the Pride war between the City and the state legislature continues without abatement. After the legislature passed a bill barring the flying of pride flags on government property, and made it actually enforceable through fines, the city responded. According to a public records request, the city spent over $10,000 on pride-related decals and wraps to demonstrate the city’s “Pride” despite the ban. The cost to wrap the flag poles at city hall was $3,368.31 and the design and installation of a single window decal cost $1,943.96. This unnecessary spending directly undermines Boise’s narrative that these tax increases are necessary to protect core city services.
To protect property owners, state legislators should consider reigning in the tax authority of the City, which continually defies laws passed by the Legislature and refuses to engage in any fiscal restraint.
