Idaho Republicans took a bold step at their state convention this summer, approving a platform plank that would eliminate property taxes entirely — a move that could leave public schools scrambling to replace more than $400 million in annual funding if the proposal ever became law.
The push was led by Scott Herndon, who defeated incumbent Sen. Jim Woodward, R-Sagle, in the Idaho Republican primary in May. Herndon spearheaded the effort to insert the property tax elimination language into the official state GOP platform, arguing that property taxes unfairly place a lien on a citizen’s home and should be replaced with alternative revenue sources that do not carry that burden.
The platform plank passed by a wide margin. Of approximately 600 delegates present at the convention, roughly 475 stood in support — about 80 percent — approving the measure by standing vote.
The Funding Question
The practical challenge is substantial. In fiscal year 2025, Idaho counties levied and distributed $404.4 million in property taxes for public schools. That money flows to local school districts and supports day-to-day operations across the state. Eliminating property taxes without a direct replacement would leave a gap exceeding $400 million in the education budget.
Herndon’s proposal does not call for raising sales tax or income tax rates. Instead, he argues that natural economic growth in Idaho would generate enough new state tax revenue to absorb the shift — essentially moving school funding from a locally-levied property tax to 100 percent state revenue. He also proposes allowing school districts to pursue local option sales taxes for capital projects, giving them a limited mechanism to raise money for buildings and facilities without tapping property owners.
When pressed on whether the numbers add up, Herndon leaned on optimism over specifics. “Was going to the moon realistic?” he said. “Humans are capable of doing anything they set their minds to.”
Critics were less inspired. One prominent skeptic offered a sharply different take, saying, “Maybe money will magically appear, and we’ll be fine. That is not a budget plan. That’s preposterous.” The comment, attributed to someone identified only as Rubel in available records, captures the concern among school finance observers that relying on unspecified economic growth to replace a defined, legally-levied revenue stream is not a workable strategy.
Idaho educators have previously called for a broader K-12 funding overhaul, and the property tax debate adds new urgency to that conversation. Whether the state can realistically absorb local school levies through general fund growth — without raising existing tax rates — remains the central unresolved question.
What the Legislature Has Already Done on School Facilities
The debate over local property taxes and school funding is not new to the Idaho Legislature. In 2023, lawmakers passed House Bill 292, which created a School District Facilities Fund distributed based on average daily attendance — an early effort to build state-level support for school infrastructure. The following year, the Legislature went further, approving House Bill 521 to establish a $1.5 billion School Modernization Facilities Fund, giving districts access to capital over a 10-year period.
Those bills reflect a broader legislative appetite for reducing school districts’ dependence on local levies and bonds — a goal that Herndon’s proposal takes to its logical extreme. The difference is that the existing funds were backed by identified dollars, while Herndon’s plan points to future growth as the funding engine.
Idaho’s education funding challenges are well-documented, with the state ranking below national averages on several key education performance metrics despite recent investments. Adding a structural gap of more than $400 million would test any replacement mechanism under real budget conditions.
Also of note from the convention: Viki Purdy, an Adams County Commissioner, was elected first vice chair of the Idaho Republican Party.
What Comes Next
The platform plank is a statement of party values, not binding legislation. Herndon would need to carry the proposal into the Idaho Legislature and build a coalition willing to restructure the state’s entire school funding apparatus. That process would require hearings, fiscal analysis, and almost certainly a replacement revenue mechanism that goes beyond projected growth. The 2026 interim period and the next legislative session will test whether the concept has staying power beyond a convention floor vote.