Box Elder School District is weighing a proposed tax increase to fund a $2 million annual boost to employee compensation and a 15-year, three-phase building improvement plan, according to a July 22, 2025, letter from district leadership. The district also announced a new partnership with ESS to manage the hiring and onboarding of substitute teachers and paraprofessionals for the 2025-2026 school year.
Building Improvements and Overcrowding
The proposed tax increase follows the failure of a general obligation bond in November 2024, which prompted district officials to develop an alternative plan to address overcrowding in K-12 schools. Under the proposed three-phase approach, the district aims to complete necessary construction projects over approximately 15 years.
Phase 1 of the plan includes the construction of a new elementary school in the West Tremonton area on district-owned land. The project is estimated to cost between $35 million and $40 million. District officials stated this new school would address overcrowding at North Park and McKinley Elementary by allowing for the relocation of 16 portable classrooms. The district noted that North Park and McKinley Elementary will remain open, but the number of students currently in portables at those schools, combined with projected growth, necessitates the new facility.
Additional building projects include adding to both Bear River and Box Elder High Schools, a project estimated to cost between $80 million and $85 million. This expansion would facilitate moving 9th-grade students into the high schools to consolidate graduation courses and allow for earlier exploration of Career and Technical Education (CTE) pathways. This shift would transition the district to a 6-8th grade model, reducing enrollment for all four middle schools by 25% to 30%.
Employee Compensation and Tax Rates
Beyond infrastructure, the district intends to use the increased tax revenue to increase employee compensation by 2%. This $2 million annual investment would be in addition to a 2% Cost of Living Allowance (COLA) previously approved by the school board in June.
District leadership noted that the 2% increase is intended to address pay disparities, as employees received only a 0.5% COLA last year while several surrounding districts provided increases ranging from 3% to 4%.
To facilitate the tax increase, the district held a Truth in Taxation hearing on August 13, 2025, at the ILSC Building in Brigham City. Under Utah law, public entities must hold such hearings in August to present cases for increasing tax revenues and allow for public comment. The district noted that the proposed 2025 tax rate would remain lower than the rates seen between 2015 and 2018, despite the increase.
New Substitute Staffing Partnership
In an effort to stabilize staffing, Box Elder School District announced a new partnership with ESS to provide enhanced benefits and support for substitute teachers and paraprofessionals. The district is currently hiring for these roles for the 2025-2026 school year.
The district established specific pay rates for various substitute positions. Non-licensed substitute teachers will earn $100 per day, while those with a BA or BS degree will earn $105 per day, and licensed substitutes will earn $110 per day. Long-term substitutes are set to receive $125 per day.
Substitute paraprofessionals will be paid at a rate of $14.53 per hour. The district is also seeking substitutes for essential services (ESP), including cooks, custodians, secretaries, and bus aides. The district noted that ESP substitutes, excluding paraprofessionals, were not to be hired between April 1, 2025, and August 30, 2025.
District Leadership Perspective
To qualify for substitute teaching or paraprofessional roles within the district, applicants must be at least 20 years old, possess a high school diploma or GED, and pass a background screen.
The district's leadership team, including Superintendent Steve Carlsen and Business Administrator Neil Stevens, emphasized that raising tax rates is a difficult decision. However, they stated the move is necessary to support students and staff through the phased building improvements and compensation adjustments.
The district noted that while it is considering raising tax rates, the current rates have generally been declining over the last ten years and the district has not yet reached the maximum allowable cap set by state guidelines.
Regulatory Compliance
The Truth in Taxation process requires that affected taxpayers receive a Notice of Property Valuation and Tax Changes in their mailboxes. The district's proposed 2025 tax rate remains below the state-regulated limit of .0061 for all three levies.
Recruitment Logistics
The district's recruitment efforts for substitutes are being managed through the ESS website, which handles the onboarding process for the 2025-2026 school year.
