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Physical Plant and Equipment Levy (PPEL)


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The school board may annually certify a regular Physical Plant and Equipment Levy (PPEL) in an amount up to 33 cents per thousand dollars of assessed valuation.

The voters may authorize a voted Physical Plant and Equipment Levy (VPPEL) for a period not exceeding ten years and in an amount not exceeding $1.34 per thousand dollars of assessed valuation. The VPPEL revenues may be used for the same purposes as the PPEL revenues. In addition, the board may obtain loans against future VPPEL revenues and may repay that debt with interest from the VPPEL. Iowa Code section 298.2.

This levy may be used for the following purposes: purchase and improvement of grounds; construction of schoolhouses or buildings and opening roads to schoolhouses or buildings; purchase, lease, or lease-purchase of equipment or technology exceeding $500 per transaction; payment of debts contracted for the erection or construction of schoolhouses or buildings, not including interest on bonds; procuring or acquisition of library facilities; repairing, remodeling, reconstructing, improving, or expanding the schoolhouses or buildings and additions to existing schoolhouses; expenditures for energy conservation; rental of facilities; purchase of transportation equipment for transporting students; purchase or lease-purchase of school buildings; equipment purchases for recreational purposes; payments to a municipality or other entity as required under section 403.19, subsection 2 [TIF]; and demolition, clean up and other costs incurred within two years of a natural disaster. Revenues may not be used for employee salaries or travel; supplies; printing costs or media services; or for any other purpose not expressly authorized by Iowa Code.

For specific appropriate and inappropriate uses of the PPEL fund and revenue sources, refer to Iowa Administrative Code chapter 281--98 and the Iowa Uniform Administrative Procedures Manual, chapter 9.

PPEL Implementation FAQ

Below is an FAQ on Uses of PPEL Funding.

Physical Plant and Equipment FAQ

Special School Election Dates

Date Criteria 2022 2023 2024 2025 2026 2027
March - 1st Tuesday (all years) March 1, 2022 March 7, 2023 March 5, 2024 March 4, 2025 March 3, 2026 March 2, 2027
September - 2nd Tuesday (all years) Sept. 13, 2022 Sept. 12, 2023 Sept. 10, 2024 Sept. 9, 2025 Sept. 8, 2026 Sept. 14, 2027
November - 1st Tuesday after the 1st Monday (odd years)   Nov. 7, 2023   Nov. 4, 2025   Nov. 2, 2027

Election Results

The spreadsheets listed by school year are summaries of Physical Plant and Equipment Levies submitted to voters during each fiscal year. Previous years results are available upon request.

2020-21 Voter Approved PPEL Elections Results

Printed from the Iowa Department of Education website on September 30, 2022 at 1:37pm.