Salt Lake District vs Boise Independent District
UT · 19,049 students • ID · 22,134 students • fiscal year 2024 • swap sides
In one line
- Salt Lake District spends 3% more per student than Boise Independent District after adjusting for local price levels.
- Both direct a similar share of each operating dollar to classrooms.
- Salt Lake District is far more dependent on local property taxes (59% of revenue vs 40%), which ties its budget more tightly to local property values.
- Boise Independent District reports fewer students per teacher (15.7 vs 18.2). This is a staffing ratio, not an average class size.
Are these even comparable?
Establish the shape of each district before reading a single dollar figure.
| Salt Lake District | Boise Independent District | |
|---|---|---|
| Students enrolled | 19,049 | 22,134 |
| Schools | 36 | 52 |
| Grades served | PK–12 | PK–12 |
| Setting | City | City |
| County | Salt Lake County | Ada County |
| State | UT | ID |
| Local price level (US = 100) BEA Regional Price Parity. Above 100 means a dollar buys less here than the national average. | 100.9 | 98.4 |
The headline dollar
Current operating spending per student, shown three ways. The first is what each district reports. The second and third are the honest ones for comparison.
| Salt Lake District | Boise Independent District | |
|---|---|---|
| Per student, as reported | $14,955 | $14,138 |
| Per student, price-adjusted Divided by the local price level, so both figures are in the same money. | $14,827 | $14,369 |
| Per student, price-adjusted, excluding transport Transportation provision varies enormously between districts and states. Removing it compares the parts both districts actually do. | $14,488 | $13,918 |
| Capital spending per student Buildings and land, reported separately and never folded into the operating figures above. It is lumpy: a district mid-build looks expensive for two years. | Locked | Locked |
Salt Lake District
Boise Independent District
Where the money comes from
The funding mix determines how exposed a district is to local property values, to state politics, and to federal programmes ending.
Salt Lake District
- Local 58.9% Locked
- State 28.7% Locked
- Federal 12.4% Locked
Boise Independent District
- Local 39.9% Locked
- State 51.0% Locked
- Federal 9.1% Locked
| Salt Lake District | Boise Independent District | |
|---|---|---|
| Local share of revenue Mostly property tax. A high share means school budgets track local property values, up and down. | 58.9% | 39.9% |
| State share of revenue | 28.7% | 51.0% |
| Federal share of revenue | 12.4% | 9.1% |
| Total revenue | Locked | Locked |
How UT funds its districts
We have not yet written up UT's funding formula, so nothing is claimed here.
How ID funds its districts
We have not yet written up ID's funding formula, so nothing is claimed here.
Where the money goes
The same slices in the same order for both districts, plus the differences by function — because two pie charts side by side hide exactly the thing you want to see.
Salt Lake District
- Instruction 56.7% Locked
- Instructional staff support 10.2% Locked
- Student support 4.8% Locked
- Operations & maintenance 10.3% Locked
- Transportation 2.3% Locked
- Food service 5.0% Locked
- School administration 6.7% Locked
- District administration 0.5% Locked
- Other support 3.6% Locked
- Other current 5.0% Locked
Boise Independent District
- Instruction 58.9% Locked
- Instructional staff support 7.4% Locked
- Student support 8.1% Locked
- Operations & maintenance 11.1% Locked
- Transportation 3.1% Locked
- Food service 3.1% Locked
- School administration 5.8% Locked
- District administration 0.5% Locked
- Other support 1.9% Locked
- Other current 3.1% Locked
What is actually different
Share of each district's operating dollar, Salt Lake District minus Boise Independent District. Two pie charts side by side are almost impossible to read against each other; this is the same data as one chart.
| Salt Lake District | Boise Independent District | |
|---|---|---|
| Cents of each operating dollar reaching classrooms Instruction plus instructional staff support, as a share of current spending. | 66.8% | 66.3% |
| Administration share District office plus school administration. | 7.2% | 6.3% |
| Transportation share | 2.3% | 3.1% |
What the money buys
Staffing levels are the most direct thing a budget converts into.
| Salt Lake District | Boise Independent District | |
|---|---|---|
| Students per teacher This is a staffing ratio: total enrolment divided by teaching staff. It is NOT average class size, which no national source collects. Actual classes are larger than this number in every district. | 18.2 | 15.7 |
| Students per counsellor | Locked | Locked |
| Students per administrator | Locked | Locked |
| Total salaries All staff, not teachers alone. The federal survey does not separate teacher pay. | Locked | Locked |
Who they serve
The answer to "but they serve different kids" — which is usually a fair objection.
| Salt Lake District | Boise Independent District | |
|---|---|---|
| Child poverty rate Census SAIPE estimate of children aged 5–17 in poverty within the district boundary. Used instead of free-lunch eligibility, which community eligibility has made unusable for comparison. | 9.6% | 8.0% |
| English learners | 0 | 0 |
| Students with disabilities | 0 | 0 |
| Enrolment change, 5 years | -15.6% | -13.8% |
Results, and results for the money
Stability and risk
The homebuyer’s real question: what is likely to change after I move in?
Salt Lake District
- Declining enrollment Enrolment fell more than 5% over five years. Enrolment decline is the single best predictor of school closures and programme cuts.
Boise Independent District
- Declining enrollment Enrolment fell more than 5% over five years. Enrolment decline is the single best predictor of school closures and programme cuts.
| Salt Lake District | Boise Independent District | |
|---|---|---|
| Enrolment change, 5 years | -15.6% | -13.8% |
| Long-term debt per student | Locked | Locked |
| Debt service share of spending | Locked | Locked |
Enrolling a child
The same checklist for both districts, read off each district’s own enrolment page. Every "required" below links to the sentence it came from.
Boise Independent District
Boise School District - How to Enroll
Registration runs through Infinite Campus. Read August 23, 2026.
Is a seat at your zoned school guaranteed?
Salt Lake District
We have no such statement from this district — which is not the same as a promise that your zoned school has room. Most districts never publish the policy in either direction, and we have read only a fraction of the ones that do. Ask the school office directly whether your address’s school is enrolling at your child’s grade level before you sign anything.
Boise Independent District
We have no such statement from this district — which is not the same as a promise that your zoned school has room. Most districts never publish the policy in either direction, and we have read only a fraction of the ones that do. Ask the school office directly whether your address’s school is enrolling at your child’s grade level before you sign anything.
- This is the district’s own published wording, not our summary of it. Policies are rewritten between enrolment seasons and a page can be out of date the day after we read it — the school office is the only authority on whether a particular grade at a particular school is full right now.
- A warning here is about capacity, not about your address. It does not mean your child will be moved; it means the district has told you in writing that it may move them.
- Required the page says so, and the sentence is quoted.
- Mentioned only it comes up, but not as a requirement — often a sentence saying the district cannot demand it.
- Not mentioned we read the page and it was not on it. That is not the same as "not required".
- Page not read we have no enrolment page for this district.
Documents to bring
| Salt Lake District | Boise Independent District | |
|---|---|---|
| Proof of residency | Required “proof of residence or an approved exception,” | Required “✔ Proof of residency (utility bill, lease, or mortgage statement)” |
| Proof of age (usually a birth certificate) | Required “a certified copy of the student’s birth certificate or other reliable proof of the student’s identity and age, and” | Required “✔ Proof of age (birth certificate or other official document)” |
| Immunisation records | Required “a certified and complete immunization record or official immunization exemption.” | Required “✔ Immunization records (unless exempt)” |
| Physical examination | Not mentioned | Not mentioned |
| Dental, vision or hearing screening | Not mentioned | Not mentioned |
| Tuberculosis test | Not mentioned | Not mentioned |
| Records from the previous school | Not mentioned | Required “Student Records & Transcripts Teaching & Learning” |
| IEP or 504 plan | Not mentioned | Required “Bring a copy of their Individualized Education Program (IEP).” |
| Custody or guardianship paperwork | Not mentioned | Not mentioned |
| Parent or guardian photo ID | Not mentioned | Required “✔ Proof of identity (parent/guardian identification)” |
| Home language survey | Not mentioned | Not mentioned |
| Emergency contact information | Not mentioned | Not mentioned |
| Proof of income | Not mentioned | Not mentioned |
| Social security number Asked for by some districts. It is not required to enrol, and a school may not refuse a child who does not provide one. We list it because districts ask, not because you must answer. | Not mentioned | Not mentioned |
How enrolling works
Locked 11 steps of the enrolment process — deadlines, appointments, proof of residency — are not shown. What to bring is above, and stays free.
- A blank row means the requirement did not appear on the page we read. It does not mean the district will not ask for it — published lists are routinely incomplete, and the registrar has the final word.
- Requirements change every enrolment season. Check the district’s own page, linked above, before you gather anything.
- A district cannot condition enrolment on your child’s immigration status: under Plyler v. Doe (1982) every child resident in the district is entitled to a free public education. If a district asks for something that would reveal status, you are not obliged to provide it.
- If your family is in temporary or shared housing, the McKinney-Vento Act lets a child enrol immediately without the residency and records documents listed here. Ask for the district’s homeless liaison by name.
Comparability notes
- Cross-state comparison. Dollars below are shown both as reported and adjusted to a common price level, because a dollar buys different amounts of teacher in UT and ID.
What these numbers are, exactly
- Finance: US Census Bureau Annual Survey of School System Finances (F-33), fiscal year 2024.
- Enrolment, staffing and directory: NCES Common Core of Data via the Urban Institute Education Data Portal, 2024.
- Child poverty: Census SAIPE school-district estimates, 2024.
- Price levels: BEA Regional Price Parities, 2024.
- Districts self-report to the F-33 survey. States differ in what they count as an operating expense, and several pay teacher pensions centrally so that cost never appears in a district’s books. No arithmetic fixes that; we name it instead.
- Property tax basis and borrowing: the same F-33 filing, revenue codes T06 and T02 and the long-term debt schedule (_19H, _21F, _31F, _41F).
Who decides, and what it costs you
Every band above this one asks what a district spends. This one asks who chose to.
Salt Lake District
The district levies its own school tax
This district raises property tax in its own name. Who sets the rate varies by state — an elected board in some, a public vote in others — but the levy is the school system’s own, and it is the part of a tax bill that school politics moves most directly.
Boise Independent District
The district levies its own school tax
This district raises property tax in its own name. Who sets the rate varies by state — an elected board in some, a public vote in others — but the levy is the school system’s own, and it is the part of a tax bill that school politics moves most directly.
| Salt Lake District | Boise Independent District | |
|---|---|---|
| School property tax levied, per student Only for districts that levy in their own name. Blank where the county or town levies instead — see the cards above, and read the next row. | $9,046 | $6,090 |
| Appropriated by the county or town, per student What the parent government handed the schools, for dependent systems. This is a general appropriation, not solely property tax. | — | — |
| Property tax as a share of all revenue How much of the budget rides on local property values, and therefore on local votes. | 50.4% | 35.2% |
| Long-term debt already owed, per student The balance at the end of the year, for scale. Repaid over decades, so it is a commitment made by earlier boards rather than a bill arriving now. | Locked | Locked |
| Debt service as a share of spending Interest plus principal repaid this year, against total spending. This is the part of the debt that is being paid now, out of money that would otherwise reach a classroom. | Locked | Locked |
| New long-term debt issued, per student Money borrowed during fiscal year 2024, as reported to the federal survey. What this figure does and does not tell you is set out under the table. | $0 | — |
- Salt Lake District: issued no new long-term debt in fiscal year 2024. That is a reported zero, not a gap in the data.
- Boise Independent District: borrowing withheld. Its debt schedule does not balance — the opening balance plus what it says it issued, less what it says it retired, does not reach the closing balance it reports. 335 districts are in this position. Rather than print a figure from a schedule that does not add up, we print none.
- A figure in the borrowing row is not a bond voters approved. The federal survey records debt issued, and that includes refinancing existing debt at a new rate — which changes nothing about what a district owes — as well as certificates of participation and lease-revenue debt, which in many states a board can issue with no referendum at all. To find out what was actually on a ballot, check the county election office.
- Debt is repaid over decades. A large balance per student is a commitment made by earlier boards and earlier voters, not a bill arriving this year. The debt service row above it is the part being paid now.
Who sits on the board
Salt Lake District board of education
- Bryce Williams — Precinct 1
- Charlotte Fife-Jepperson — Precinct 2
- Ashley Anderson — Precinct 3
- Nate Salazar — Precinct 4
- Annie Romano — Precinct 5
- Bryan Jensen — Precinct 6
- Amanda Longwell — Precinct 7
- Foss Goodwin
1 of these is listed on the page without an office. It names them among the board without saying which office they hold, so none is shown for them. It is not a vacancy.
- The public may speak: “If you wish to speak during the public comment time in our meetings, click the button below and follow the instructions.”
Read from the district’s own board page on 2026-08-24. Boards change; the district’s page is the current record, not ours.
What this band does not answer yet
Unlock the full comparison of Salt Lake District and Boise Independent District
The verdict, the headline dollar, the funding shares, who is served and every comparability caveat are free above, and stay free. What is behind the lock is the detail you would want before acting on any of it:
- capital spending per student
- total revenue and the funding mix in dollars
- the ten-line per-student breakdown of where the money goes
- counsellor and administrator ratios, and the total salary bill
- the debt behind the risk flags — per student, and as a share of spending
- the enrolment process — deadlines, appointments and proof of residency
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Compare something else
Salt Lake District on its own · Boise Independent District on its own