On Tuesday, March 4, 2025, all Grimes and Dallas Center residents will have the opportunity to vote on two ballot measures regarding our district’s PPEL (Physical Plant & Equipment Levy) and SAVE Revenue Purpose Statement. The elections for the PPEL and the RPS require a simple majority (over 50%) approval to pass.
PPEL (pronounced pepple) is one of the primary revenue sources for funding school infrastructure and equipment needs. Our voter-approved levy of $1.34/$1,000 assessed valuation expires on June 30, 2026. A vote to continue the tax for another 10 years will provide continuous funding for our long-term facility and equipment needs without a tax increase. In our district, PPEL, combined with the $0.33/$1,000 assessed valuation board-approved levy, creates about $2.5 million each year.
How can PPEL dollars be used?
The revenues from this property tax levy are restricted to specific school building repairs, maintenance, improvements, and new construction. It can also be used for non-instructional software, technology, and equipment items $500 or greater. The money cannot be used to pay for salaries or fund student programs.
A Revenue Purpose Statement (RPS) describes how school districts can spend the one-cent sales tax that the legislature has dedicated to Iowa schools. Voter approval of a new RPS would cover the duration of the penny sales tax (SAVE) under Iowa law through 2050 and will allow our district to utilize funds available due to the extension.
What can SAVE funds be used for?
The district receives approximately $4.6 million per year from the state in SAVE dollars. In recent years, SAVE funds have provided funding for our infrastructure needs, roofing, and our 1:1 technology initiative.
PPEL Ballot Language
Shall the Board of Directors of the Dallas Center-Grimes Community School District, in the Counties of Polk and Dallas, State of Iowa, for the purpose of purchasing and improving grounds; constructing schoolhouses or buildings and opening roads to schoolhouses or buildings; purchasing of buildings; purchase, lease or lease-purchase of technology and equipment; paying debts contracted for the erection or construction of schoolhouses or buildings, not including interest on bonds; procuring or acquisition of libraries; repairing, remodeling, reconstructing, improving, or expanding the schoolhouses or buildings and additions to existing schoolhouses; expenditures for energy conservation; renting facilities under Iowa Code Chapter 28E; purchasing transportation equipment for transporting students; lease purchase option agreements for school buildings or equipment; purchasing equipment authorized by law; or for any purpose or purposes now or hereafter authorized by law, be authorized for a period of ten (10) years, to levy annually, a voter-approved physical plant and equipment property tax not to exceed One Dollar Thirty-Four Cents ($1.34) per One Thousand Dollars ($1,000) of the assessed valuation of the taxable property within the school district commencing with the levy for collection in the fiscal year ending June 30, 2027, or each year thereafter?
SAVE - Revenue Purpose Statement Ballot Language
Shall the School District adopt a resolution:
To provide funds to acquire or install information technology infrastructure (including improving buildings or sites for the purpose of accessing broadband digital telecommunications) and school safety and security infrastructure.
To provide funds to build and furnish a new school building or buildings; to build and furnish addition(s) to school buildings in the District; to remodel, reconstruct, repair, expand, and improve the school buildings in the District; to purchase and improve grounds; for demolition work; to furnish and equip district facilities.
To provide funds for the purchase, lease or lease-purchase of buildings, equipment (including transportation and recreation equipment), or technology and to repair transportation equipment for transporting students as authorized by law, to implement energy conservation measures, sharing or rental of facilities including a joint infrastructure project for the purposes of offering classes under district-to-community college programs as authorized in Iowa Code Section 423F.3(3)(c), procuring or acquisition of libraries, or opening roads to schoolhouses or buildings.
To provide funds to purchase land as part of start-up costs for new student construction program or if the sale of the previous student construction was insufficient to purchase land, and to purchase construction materials and supplies for a student-constructed building or shed intended to be retained by and used by the District.
To provide funds to make payments to a municipality or other entity as required under Iowa Code Section 403.19(2).
To provide funds for demolition, cleanup, and other costs if such costs are necessitated by, and incurred within two years of, a disaster.
To provide funds for radon testing and mitigation.
To provide funds to establish and maintain public recreation places and playgrounds; provide for supervision and instruction for recreational activities; or for community education purposes.
To provide funds for the payment of principal and interest or retirement of general obligation bonds issued for school infrastructure purposes, energy improvement loans, loan agreements authorized by Iowa Code Section 297.36, sales, service and use tax revenue bonds issued under Iowa Code Section 423E.5 or Iowa Code Section 423F.4.
To provide funds for property tax relief; and To provide funds for other authorized expenditures and purposes as now or hereafter permitted by law and designated by the Dallas Center-Grimes Community School District.
PPEL and SAVE Resource Video
How has DCG CSD used PPEL funds in the past?
DCG has completed hundreds of projects using PPEL funds in the last 10 years. Some of the projects are listed in the graphic below.
How has DCG used SAVE funds in the past?
DCG has completed numerous important projects in the past 10 years. Some of them are highlighted in the photos below.
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- Playground Upgrades
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- Playground Upgrades
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- Playground Upgrades
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- South Prairie Renovation
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- South Prairie Renovation
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- South Prairie Renovation
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- South Prairie Renovation
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- Baseball and Softball Complex
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- Baseball and Softball Complex
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- Baseball and Softball Complex
Why are SAVE and PPEL important?
Think of SAVE and PPEL as silos of funding for specific purposes. They are both crucial funding resources that serve our students and staff. If one of these buckets is empty, other buckets are needed and there may not be funding for certain projects. In some cases, it would force DCG to dip into the General Fund bucket, which is primarily used for teacher salaries.
Will either SAVE or PPEL approval raise taxes?
No. SAVE and PPEL are two different funding resources; neither will raise taxes if approved. Renewal of the PPEL is required to continue to collect voter-approved PPEL funds for another 10 years. Approval of the SAVE Revenue Purpose Statement allows the district to spend the SAVE dollars as needed. This ensures Dallas Center-Grimes CSD will have dollars for new projects, building maintenance, software, and technology in years to come.
Where can I vote?
Polk County Residents
Dallas County Residents
Dallas Center First Presbyterian Church – 1204 13th Street – Dallas Center, IA
What do voters need to know?
The authorization for the school to levy PPEL and/or spend SAVE funds will be considered by a public vote prior to their expiration. Any eligible voter in the Dallas Center-Grimes Community School District is encouraged to vote on Tuesday, March 4 on these ballot issues. The elections for the PPEL and the RPS require a simple majority (over 50%) approval to pass.
What are some future plans for PPEL and SAVE?
Continued infrastructure support, potentially including classroom additions, facility upgrades, safety and security improvements, and facility renovations, among other important projects.
What happens if DCG is not able to use PPEL or SAVE funds?
Maintenance of school buildings is essential to meeting the basic educational needs of the students.
Repair and improvement expenditures must be made to maintain safe and efficient buildings. If funds are collected through a voter-approved PPEL, costs for building repairs must be paid from another source.
DCG CSD has used SAVE funds for large construction projects to avoid needing to levy future property tax construction bonds.