VPPEL stands for Voter-Approved Physical Plant and Equipment Levy. PPEL provides funds to maintain and improve school buildings, complete site improvements, purchase transportation vehicles, and purchase new technologies and school equipment. PPEL is an annual property tax levy. It is not a bond issue. 

In 2020, East Sac County voters approved a VPPEL of $1.00 per $1,000 of taxable property valuation. At that time the district needed to build the new additions that now house grades 5 and 6 in Sac City and 7 and 8 in Lake View. In order to do this without passing a bond issue, the district borrowed against the VPPEL for 10 years to finance the project.

With 65% of our annual capital projects money being used for debt payments through 2031 to pay for the new additions, we are currently unable to keep up with deferred maintenance and repairs, changes in technology, and maintaining our transportation fleet.

In the fall of 2024, ESC contracted with Denovo, a facilities management firm, to conduct a facilities study of all structures and property owned by the East Sac County Community School District. This study reviewed the physical functional status of our buildings, current building codes, current safety provisions, and the projected lifespan of our current systems associated with each campus.

The study shows a need to update some critical systems and infrastructure in each attendance center as well as some larger projects on the horizon the district will face in the near future.

For several years, the district was running and maintaining 4 attendance centers. This came at a cost and deferred certain maintenance items down the road as funds were not available to fix them during those times. Now that the district has 2 attendance centers, the district is focusing on investing funds strategically to keep them safe, functional, and updated now and into the future.

Buildings, Transportation, and Technology! Some of our school facilities are nice but other portions of them are aging. Improvements are needed for safety and security as well as renovations for most of our classrooms, heating and cooling systems, purchasing new technologies, and school vehicles. 

Current leadership and staff have already started with several small-scale improvements addressing safety first while also updating some of the oldest learning spaces in the district. With the additional PPEL funds, the district can continue this work along with paying off the debt from the 5-8 additions.

It is critical that the East Sac County CSD continues to improve, challenge itself to be better, make upgrades, and ensure we are providing our students nice and modern facilities our community can be proud of.

The VPPEL can be used for facility improvements, technology, transportation, and other capital improvements.  The VPPEL cannot be used for salaries, educational program materials, or curriculum.

Currently, the PPEL is limited to $1.00 of $1,000 of taxable property valuation. If the amendment is approved, the VPPEL will increase $0.34 to the maximum levy rate of $1.34 for the remainder of the term of the levy 2030-2031.

Please note that current tax rate for ESC is $11.67, and will be $11.64 for FY2026, which already includes the VPPEL Levy. The statewide average school district tax rate for FY2025 is $13.15. If this amendment is approved, the ESC tax rate will still be below the state average.

It is also important to note that the passing of this measure gives the school district the FLEXIBILITY to tax the levy at $1.34 per $1,000. Each year as the district prepares the next fiscal year's budget, the board will approve the rates for the VPPEL, Management Fund, Cash Reserve Levy, and Instructional Support Levy. It is possible for this measure to pass and not see an automatic tax increase of 34 cents in next year's budget on the overall tax rate.

The school district is committed to keeping the tax rate as low as possible for our taxpayers while still meeting the needs of our district, students, and families.

The vast majority of school districts in the State of Iowa have a voter-approved PPEL. Over 84% of Iowa school districts currently use VPPEL funds.

Smaller projects will include continuing to update our learning spaces with paint and flooring, replacing fire alarm systems in both attendance centers, and replacing aging HVAC systems that are causing cost and repair. We will also continue to ensure all possible safety and security measures are being taken care of as funds allow.

Larger projects include adding drainage and resurfacing of the elementary parking lot, demolition of the unused and non-ADA compliant 1916 structure on the Lake View campus (and refacing the affected portion of the building), adding exterior signage to the Lake View campus, replacing classroom windows in Sac City, and updating locker rooms and restrooms in Lake View. The larger projects will take time and large amounts of funding. With the passage of this amendment we hope to have the ability to start the process of working on these larger projects while being able to keep up with our current maintenance needs. As stated earlier, with 65% of our current revenue going to loan payments, the leftover funding is spread very thin across maintenance, capital project improvements, transportation, and technology.

The exact impact on your taxes depends on your specific circumstances. However, examples using standard rollbacks and deductions are shown below.

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Yes. People wanting to vote absentee can make their request at the County Auditor's Office.

Please contact Mr. Hemiller - ESC Superintendent with questions relating to measure and Mr. Ruse with questions related to tax implications at the ESC Central Office. Phone: 712-665-5000