South Winn Fact Sheet VPPEL 2026
VOTED PHYSICAL PLANT & EQUIPMENT LEVY (VPPEL)
1) The South Winneshiek Community School District is among the more than 85% of Iowa school districts that rely on a voter-approved Physical Plant and Equipment Levy (PPEL) to address a variety of facility and equipment needs.
- The voted PPEL is a critical component of our annual budget. Our district’s PPEL fund receives revenue from two sources: a voter-approved levy and a board-approved levy.
- The voter-approved levy totals $0.67 per $1,000 of taxable property value (not assessed value) and must be renewed by voters every 10 years.
- The board-approved levy totals $0.33 per $1,000
- Per state law, funds from the voted PPEL may only be used for infrastructure and equipment repairs, purchases, and improvements.
- Our district has used these funds to address a wide range of facility and equipment needs, including:
- Facility improvements
- Ongoing maintenance
- Transportation purchases
- Technology upgrades
2) On September 8, 2026, our community will vote on a measure that would allow South Winneshiek CSD to raise its voted PPEL rate up to $1.34 per $1,000. A simple majority is required.
- If the measure is approved, the district would continue using these funds to support building and grounds maintenance, technology advancements, system upgrades, security improvements, and other allowable expenses.
- The proposed increase is needed to offset steep losses in statewide SAVE revenue resulting from legislative changes in 2026.
3) We respect the needs of our taxpayers and work to protect the community’s investment in our schools by operating in a fiscally responsible manner.
- The board and administration work to minimize the impact on property taxpayers while balancing the needs of property taxpayers with those of our students, teachers, and staff.
- In November 2025, voters approved a $13 million bond issue to fund renovations and additions at the high school.
- The original funding plan for the $23.5 million project relied heavily on SAVE revenue to cover the remaining balance.
- Because the state legislature restructured these funds and diverted them from school infrastructure, we now face a funding shortfall for the project. There are also ongoing expenses related to facilities, transportation, and technology.
- The district’s total levy rate for Fiscal Year 2026 was $12.33. That rate was projected to increase to $15.03 with the approved bond referendum, but the board opted to set the rate at $14.58 for FY 2027.
- The additional voted PPEL funding will use tax dollars already being generated under the current rate. The board is seeking the authority to reallocate funds to the PPEL Fund rather than the Management Fund.
- The proposal provides our district with the flexibility to shift money back into the Management Fund in the future, if building operations require it.
- By raising the district’s voted PPEL, we can address the funding shortfall, continue to make responsible investments that protect our district’s assets, and ensure students have continued access to quality learning environments and resources.
- Without an approved voted PPEL, the board and administration will need to explore budget reductions that could include staff and programming.
Notable voting dates
- August 19: First day of in-person absentee voting at the county, mailed ballots sent out
- August 24: Final day that mailed ballots will be delivered
- September 7: Final day of in-person absentee voting
- September 8: Election day, polls open 7 a.m. to 8 p.m.
- The polling location for all South Winn voters is Calmar Lutheran Church (200 East St., Calmar)
BALLOT LANGUAGE
Shall the Board of Directors of the South Winneshiek Community School District, in the County of Winneshiek, 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, 2028, or each year thereafter?
WHY IS A VPPEL NEEDED?
Like many rural school districts, South Winneshiek CSD faces facility and equipment challenges that extend beyond what can be addressed alone with its annual operating budget and general fund.
South Winneshiek CSD receives approximately $82,140 annually from its VPPEL. In recent years, these funds have been used to:
- Maintain our facilities specifically HVAC, roofs, windows, etc.
- Continue to maintain and update our transportation fleet.
- Continue to maintain and update technology infrastructure for facilities and devices for our students and staff.
If the levy is not renewed by voters, the district will be forced to use general funds or Secure an Advanced Vision for Education (SAVE) revenue to support maintenance, transportation, and technology needs previously covered by the levy. This could delay other projects or result in budget cuts.
FREQUENTLY ASKED QUESTIONS
What is a voted VPPEL?
A Voted Physical Plant and Equipment Levy (VPPEL) is a voter-approved levy that generates funds school districts can use for infrastructure and equipment repairs, purchases, and improvements. These dollars can only be used for these specific purposes.
Voted PPEL measures must be approved by at least 50% of voters.
What happens if the VPPEL is not renewed?
If the VPPEL is not approved by at least 50% of voters, the district will need to spend money from our general fund to support facility and equipment needs, which could lead to delaying other projects or potential budget cuts. This is significant, as the general fund is used to support employee wages and benefits, as well as curriculum and supplemental materials.
When is the district’s current VPPEL scheduled to end?
The existing VPPEL will sunset in June 2027 unless renewed by voters. If renewed the VPPEL will be good through June 2037.
What is the district’s VPPEL rate?
Our current VPPEL has a maximum rate of $0.67 per $1,000 of taxable property value. The measure on the March ballot would authorize the district to increase the levy, not to exceed $1.34, if necessary.
How would a renewed VPPEL affect property taxes?
Our management fund is currently very healthy, and we do not need to continue levying property taxes for that fund at current levels. Thus, as we may reduce dollars being levied for the management fund in the future that would help to offset the increase this ballot question is asking for within the PPEL fund. Less money into the management fund with a lower tax levy rate because of that…. combined with more money into the PPEL fund with a higher tax levy rate because of that. Imagine the management fund levy rate decreasing by $0.67 as less funds are needed in that fund, while the PPEL fund levy rate increases by $0.67 to generate the added funds needed in that fund. The board is committed offsetting these two in this fashion to whatever degree it is possible each year. There may be some years where management fund needs increase and such a complete offset may not be possible. There also may be other years where management fund needs drop even further such that the property tax levy for that fund drops by more than $0.67 and results in an actual reduction in the overall school tax levy rate. Both of those scenarios are possible. The board will continue to act in a prudent way so as to provide the best possible services for our community while impacting property taxes in the least possible way each year.
Once the bank approves a higher savings limit of $134, you will still receive the same $300 paycheck. The difference is that you now have the flexibility to allocate $200 to checking and $100 to savings. Your total income has not changed; only your ability to allocate the funds differently has changed.
Can I cast an absentee ballot?
Absentee Voting by mail begins August 19, 2026. Voting by mail will be available through August 24, 2026.
Absentee Voting in the Auditor’s Office begins August 19, 2026. Voting in the Auditor’s Office will be available through September 7, 2026.
When is election day?
The election is on Tuesday, September 8, 2026. The polls will be open from 7:00 a.m. to 8:00 p.m. You can find more information by clicking on the Special Election Link.
Voters are reminded of changes in Election Law that now requires Proof of Identity to vote.
If you are registered to vote at your current address, please have one of the following forms of ID ready when you go to the polls:
– Iowa Driver’s License (or DOT issued Non-Driver ID Card)
– Passport
– Military or Veteran ID Card
– Voter ID Card (only issued to registered voters without a Drivers License or DOT ID)
If you are not registered to vote, or have moved since your last registration, you will need to provide proof of identification and proof of residency. For a complete list of acceptable documents, contact the County Auditor at (563) 382-5085 or auditor@co.winneshiek.ia.us. Or, visit sos.iowa.gov for more information.
Where do I vote on election day?
All South Winneshiek CSD voters will vote at the Calmar Lutheran Church – 200 East Street, Calmar, Iowa.