Voters in Shoshone County will see four local initiatives on their ballots in the upcoming election. Two are replacement supplemental levies for the Wallace and Kellogg school districts. The city of Kellogg is proposing an increase to its franchise fee, and the Shoshone County Sheriff’s Office is seeking a base levy override. 

Shoshone County Sheriff’s Office Base Levy Override 

In late August, the Shoshone County commissioners approved a resolution allowing the Sheriff’s Office to pursue a $2 million levy over two years. 

This marks the first time the county has proposed a levy of this kind. Officials say the move is in response to rising costs for state-mandated services and ongoing budget shortfalls. In early September, commissioners passed a $16.9 million budget, allocating $5.3 million to the Sheriff’s Office. That amount included $292,000 in Local Assistance and Tribal Consistency Fund (LATCF) dollars. 

Despite the infusion, the department’s budget was reduced by $500,000 compared to the previous year. 

If approved, the levy would add $41.61 per $100,000 of assessed property value to 2026 tax bills. 

If the measure fails, the Sheriff’s Office would be required to refund the LATCF money and make further cuts to remain within budget. 

According to Sheriff Holly Lindsey, should the levy fail, Shoshone County would see a significant reduction in personnel and services.  

City of Kellogg Franchise Fee Proposal 

Kellogg city officials are asking voters whether to increase the city’s franchise fee from 1% to 3%. 

Under Idaho law, cities may charge utility companies a fee, between 1% and 3% of gross revenue, for using public property, such as power poles in rights-of-way. The fee appears as a separate line item on utility bills and applies to all customers within city limits, including residential and commercial accounts. 

Currently, Kellogg collects franchise fees from Avista Utilities and Optimum. In 2024, the city received approximately $56,000 in revenue from these fees. 

Although not required to seek voter approval, city leaders opted to do so, acknowledging that utility companies often pass fee increases on to customers. No specific projects have been designated for the potential additional revenue, but officials have discussed constructing a new civic building. 

Kellogg School District No. 391 Replacement Supplemental Levy 

The Kellogg School District is seeking voter approval to replace its existing supplemental levy with a new one totaling $3,524,350 annually for two years, beginning in the 2026–27 school year. 

Supplemental levies fund about one-third of the district’s annual budget. The proposed levy represents an annual increase of $565,950, which would cost taxpayers an additional $21.17 per $100,000 of assessed property value, bringing the total to $237.17 per $100,000. 

District officials are leveraging recent legislation to reduce the burden on taxpayers while preparing for potential state-level funding cuts. 

Since fiscal year 2024, the district has received $1.95 million from the Idaho School District Facilities Fund (ISDFF), created by House Bill 292 to reduce property taxes. Of that, $1.15 million was used to pay down the bond for Kellogg Middle School (Sunnyside). 

Although anticipated state funding holdbacks of up to 6% did not materialize, many districts, including Kellogg, approved higher levy amounts in preparation. 

In 2025–26, Kellogg received $936,838 from ISDFF, with $141,729 applied to the bond and $795,109 offsetting the current $2.96 million levy, reducing it to $2.1 million. 

Administrators expect to receive approximately $650,000 from ISDFF in the coming year. If the replacement levy passes, that amount would be subtracted from the total, significantly lowering the cost to taxpayers. 

At the KSD, levy funds cover essential needs including utilities, transportation, classroom supplies, technology, curriculum, extracurriculars – including sports, custodial services, facilities, full-day kindergarten, classroom support, and the district nurse.   

Wallace School District No. 393 Replacement Supplemental Levy 

The Wallace School District is also seeking voter approval to replace its current supplemental levy with a new one totaling $3.7 million over two years, beginning in the 2026–27 school year. 

The proposed levy represents an annual increase of $150,000. Taxpayers would pay an estimated $222.35 per $100,000 of assessed property value—an increase of $21.37 from the current rate. 

Like many districts across Idaho, Wallace relies on supplemental levies to fund daily operations. Superintendent Todd Howard said the increase is necessary due to declining available funds and rising costs, including salaries. 

Levy funds support extracurricular and co-curricular activities, athletics, staff salaries and benefits, student transportation, and food services. 

In 2024, the district received $426,062 from the Idaho School District Facilities Fund, providing local tax relief.