COEUR d'ALENE - School board members in the county's three largest districts will not be considering approval of emergency property tax levies this year, and one of those districts stands to lose significant state funding due to a sharp decline in student enrollment.

Idaho law allows school boards in growing districts to levy additional property taxes at the start of the school year to help cover operations costs associated with the additional students. These emergency levies do not require voter approval.

Enrollments in the Coeur d'Alene and Lakeland school districts did not increase, so neither of those districts qualified for an emergency levy.

The Lakeland School District experienced a dramatic enrollment change, a decline of 133 students representing 3 percent of the district's student population.

"It was not expected and is, in fact, the first time we have less students on the first day than we had on the last day the year before," said Tom Taggart, the district's business and operations director.

Enrollments are down across the district, Taggart reported. There are 104 less elementary students and 29 less secondary students attending Lakeland schools this year.

Taggart said school officials believe the drop in enrollment is related to the economy, possibly because many people lost their homes and moved from the district.

"This is a huge financial blow on top of multiple years of budget cuts," Taggart said. "One of the really discouraging developments is that in last year's reform legislation a provision to protect districts with declining enrollment was changed."

Prior to last year's passage of the Students Come First education reform legislation, 99 percent of state funding for schools carried over to the next year, even if enrollments declined. The new law phases out that protection completely beginning next year, and reduces the protection to 97 percent for this year.

Taggart said they expect the school district will lose between $350,000 and $400,000 for this school year.

"The year after it could exceed that amount when we have a new charter school opening in our district," Taggart said. "It is especially frustrating to see legislators who represent our area support a law change that has hurt our district in such a huge way."

At this point, Taggart said school officials are reviewing possible steps to reduce expenses.

Melissa McGrath, spokeswoman for the Idaho Department of Education, said the Legislature has recognized that the state can no longer afford to fund students who are not attending a local school district.

The education department is headed by Idaho schools chief Tom Luna, who helped craft the education reform legislation, and lobbied heavily for its passage by lawmakers.

"Through the education reform laws, Idaho lawmakers gave local school boards more flexibility than ever to help plan for the upcoming school year and solve challenges that may arise in the middle of the year," McGrath said.

The Post Falls School District could levy additional property taxes this year, but decided not to.

That district's enrollment rose from 5,620 to 5,651, a 31-student increase.

The decision to not seek emergency levy taxes was made last spring when the school board decided to seek a supplemental levy that would not raise property taxes more than $12 for the average taxpayer, said Superintendent Jerry Keane.

"It would be necessary to increase taxes beyond that stated amount if we were to certify for an emergency levy," Keane said.

Keane estimates the district is forgoing roughly $120,000.

The Coeur d'Alene School District is not eligible for an emergency levy because that district's enrollment remained fairly static, with an average daily attendance of 9,993 for the first three days of school. That reflects a decrease of 20 students from the 10,013 figure from the same period last year.