Voter Approved Physical Plant and
Equipment Levy (PPEL)
What is a Voter
Approved Physical Plant and Equipment Levy and why does the Alta School
District need a voter approved 67 Cent Physical Plant and Equipment Levy (PPEL)?
Public
schools in Iowa have a number of funding streams and each of these come with
specific guidelines on how these funds might be utilized by the school. Specifically, the Alta School District is in
need of funds for building ground improvement/upkeep, athletic facility
improvements/upkeep, elementary boiler replacement, tuck pointing repairs,
technology/student computer updates and improvements, purchase of
buses/vehicles for safe student transportation.
These types
of brick and mortar projects and equipment purchases are purchased using the
Physical Plant and Equipment Levy and our Secure and Advanced Vision for
Education (SAVE) Fund, which is better known as the "statewide penny sales
tax." (Dollars generated through the PPEL levy or SAVE sales tax CAN NOT
be used for employee salaries.)
Much of the
funding generated by the existing board approved PPEL and the statewide SAVE
tax have been applied to future payments for building remodel, building
additions, as well as, bus purchase, and
maintaining only the facilities, technology and equipment we currently
have.
Our
district is falling behind on putting updated technology in our teachers and
students hands. Additionally, as the preschool has grown and overall student
enrollment has remained steady, there is a shortage of available elementary
classroom space in our current elementary building.
Why is this the
right time to discuss a voter approved 67 Cent Physical Plant and Equipment
Levy?
The PPEL is
not being put to a vote at this current time, but this is the right time to
begin the discussion and starting receiving public feedback on the idea of a
voter approved 67 cent PPEL for sometime in the near future.
The need of increased revenue with
our PPEL Fund has been present for a number of years. This explains the continuing need to replace
the original elementary boiler, delinquent tuck point of the elementary brick
work, damaged sidewalk replacement, and replacement of outdated equipment. SAVE fund dollars have been wisely used in
the Alta School District in the past to pay for building renovations and
additions, but those funds are now also stretched thin.
The portion
of property tax that we pay for the school has dropped from $14.25 in fiscal
year 2011 to $12.06 for fiscal year 2015, or a decrease of $2.19. This
has been a direct result of gradually lowering the Cash Reserve Levy as the
overall district financial position has improved over that same period of time
in addition to some increases in property valuation.
The district
Management Fund has now grown to a position of financial stability which will
allow for a possible future decrease in that levy amount, further lowering the
overall school property tax rate.
Using
current taxable valuations the Alta School District would realize over $140,000
in additional revenue annually to utilize on building renovation/maintenance,
transportation needs, safety improvements, and enhanced technology equipment.
How much would a
67 Cent voter approved PPEL cost me?
It is
important to note the difference between "actual" valuation and
"taxable" valuation as the actual tax paid is based on a rollback
value. This becomes the taxable
valuation.
The expense
of a 67cent PPEL for a homeowner with an actual valuation of $100,000 would be
approximately $29 annually, or roughly $2.42 a month.
Agriculture
property owners vary greatly with the number of acres they own and farm. For
ease of calculation we will look at the taxable valuation on 100 acres of land
using the average assessed valuation for Buena Vista County. Here again, the assessed valuation and
taxable valuation are two different amounts once rollbacks are applied.
A voter
approved PPEL tax of 0.67 of taxable valuation on 100 acres of BV County ag
land would result in a cost of roughly $0.63 per acre or $63 for the year.
How long would
this voted PPEL be in place?
A voter approved PPEL tax can only be put in place for ten
years.
What are the
proposed improvements a successful vote might bring?
Boilers - the
existing elementary boiler is original to the building (roughly 50 years old)
and is beyond it's useful life. The only boiler for the old high school and gym
is under the old high school making renovation for school and community use of
the gym/shop area difficult and that particular boiler is about 40 years old.
Transportation -
maintaining a modern fleet of vehicles is important for safe student
transportation. This not only includes buses, but vans and suburbans. The Alta
school board has made this a priority in future budgeting.
School Building
Safety - Surveillance and site monitoring equipment for the elementary and
high school wings of the building.
Technology -
Increased access to mobile laptop labs at the high school and elementary level.
Mobile labs of tablet computers (similar to iPads) for the elementary. Improved
wireless network throughout the buildings to increase access speed and
reliability.
Tuck Pointing -
There are areas of the elementary cafeteria walls that wind driven rain can
penetrate small cracks in the brick work.
This needs to be tuck pointed to prevent further water damage.
Handicap
Accessibility - If the school wants
to continue to use the Roxy Theater, handicap accessibility is a must as it was
identified by the Department of Education during the site visit 5 years
ago. If not addressed the school will be
required to discontinue use of that building.
Additional
information to consider.
Alta's sharing partner, Aurelia, has a voter approved 67
cent PPEL that was recently re-authorized by the Aurelia voters and has been in
place a number of years. This has been
used wisely by the Aurelia Board of Education and the revenue received has
allowed for improvements in Aurelia facilities to address:
- Handicap accessibility improvements (elevator and ramps),
- School safety improvements (surveillance camera system and monitors, improve fire safety, improved tornado alarm system, new building wide public address system)
- Gymnasium bleacher replacement,
- Construction of a ground floor cafeteria and kitchen,
- Provided for 7 mobile laptop labs for middle school student use,
- Mobile lab of iPads for use primarily for middle school students in 6th grade Science, *Annual roof replacement/repairs.
- New bus purchases
- Community/School Fitness Center
- Fitness Center equipment purchase and replacement.
