September 8, 2026 PPEL Vote Information

SEPTEMBER 8, 2026 SPECIAL ELECTION: $1.00 PPEL RENEWAL

Absentee Voting Begins Wednesday, August 19, 2026

PPEL VOTER INFORMATIONAL WEBSITE

The school district’s voter-approved 10-year Physical Plant and Equipment Levy (PPEL) is our primary source of funds for ALL facility repairs, renovations and equipment! Renewal of PPEL allows this funding source to continue and district needs in these areas to be met.

WHY our Physical Plant and Equipment Levy (PPEL) Renewal is a MUST for District Infrastucture

On Monday, May 18, 2026, Gov. Reynolds signed into law SF 2472. With the implementation of this newly adopted tax reform act, all Iowa school districts will experience an estimated 35 cent per dollar decrease in tax payer revenue. Taxpayers will be taxed incrementally less through annual step down tax decreases until the rate becomes fixed in 2031 OR or pending further legislative bill adoption. The impact will require public schools to now need to secure an increased degree of funding, making PPEL funding that much more of a necessity.

In 2012, the district used S.A.V.E. Funds once guaranteed for public schools to build a new middle school. These funds were again approved for use in 2020, modernizing our high school with new interior paint and floor coverings and more importantly, a new HVAC system that ADDED air conditioning in our high school for the first time since the building was opened nearly 60 years ago.

Now, these previously guaranteed funds have been eliminated (carved out) by the same tax reform bill saving a maximum of .35 cents per $1,000 of assessed taxable value by 2031. While stakeholders who pushed this bill were adamant about the need to limit personal tax spending, public entities (schools) will now be forced to fund debts previously authorized by the majority of all district stakeholders who committed the debt and who did it for the betterment of not only small rural districts but for each and every public school serving Iowa’s children. Bills that deplete funds for rural schools increase the risk of depleting rural communities who serve public school children.

WHAT IS THE $1.00 PPEL RENEWAL VOTE?

The West Marshall Community School District has relied on a regular Board-approved $.33 levy for common purchases, including buses, to sustain our General Funds. This has been in place since PPEL originated in the late 1980’s. The voter-approved PPEL for $1.00 per/$1,000 assessed property value was passed and has been in place since 2017.

West Marshall is only seeking to renew the $1.00 in order to AVOID an increase in our current tax rate and remain tax neutral while many districts approve the $1.34 maximum allowed amount.

CLICK HERE TO VIEW OUR PPEL INFORMATIONAL WEBSITE to learn more about why this is an important financial asset to the West Marshall Community School District, how to vote, and how this levy compares to other districts in our area.