Facility and Equipment Funding
Statewide School Infrastructure Sales and Services Tax
In 2008, the Iowa General Assembly approved making a statewide sales tax a permanent source of revenue for improving school buildings across the state. This allowed the WDMCS to continue its commitment to providing our students quality educational environments while preserving general fund dollars for teacher salaries and other programming costs.
We have made improvements to nearly every building over the past decade, including upgrading mechanical systems for more energy efficient and comfortable spaces, upgrading science labs and art rooms, improving security, and updating technology.
Our community voted to approve the use of these funds by passing the district’s Revenue Purpose Statement in 2008.
To learn more about the projects supported by the Statewide School Infrastructure Sales and Services Tax, please visit our Construction Plans and Updates.
Physical Plant and Equipment Levy
The Physical Plant and Equipment Levy (PPEL) funds may be used to purchase educational technology, update computer systems as needed, and make safety improvements and building repairs and renovations.
The PPEL is comprised of two property tax levies:
- The regular physical plant and equipment levy
- The voter-approved physical plant and equipment levy.
School districts may adopt the regular physical plant and equipment levy by:
- Including the amount of the levy on the school district’s budget
- Certifying the tax to the county auditor and the Iowa Department of Education by April 15 and including it in the certified budget to Iowa Department of Management.
By law, the regular levy is capped at 34 cents per $1,000 of assessed property value.
School districts may use the voter-approved physical plant and equipment levy by:
- Determining the amount of the tax, up to a designated limit.
- Determining the length of the levy, not to exceed 10 years.
- Holding an election and obtaining approval for the tax by a simple majority of the voters voting.
This levy’s maximum rate is, by statute, $1.34 per $1,000 of assessed property value or a lesser amount as approved by the voters. West Des Moines Community School’s voter-approved PPEL expires on June 30, 2031.