Revenue Purpose Statement for the Postville School

 Editor’s note: This article explains the Revenue Purpose Statement that will be on the ballot at the Postville Community School Special Election on March 4, 2025. 

In May 2019, the Governor signed into law an extension of the Secure an Advanced Vision for Education (SAVE) program, commonly known as the statewide penny tax, through Jan. 1, 2051. SAVE allows Postville, along with all public school districts in Iowa, the opportunity to borrow against the revenue each district is expected to receive through the statewide penny sales tax for schools. These funds are used to finance school infrastructure and technology projects. 

To access these funds, each Iowa school district is required to have its voters approve a revised Revenue Purpose Statement reflecting the legislative changes. This vote is not on the tax itself or a tax increase, but rather on how the district would utilize the funds generated by the tax. The original Revenue Purpose Statement was approved in 2008. This is active and didn’t require a new vote since nothing was changed. 

The New Revenue Purpose Statement will reflect legislative changes. The new request for the Revenue Bonds for the Classroom and Weightrom projects required the updates to go to a vote. 

Recent SAVE funding projects: 

• 2013 High School office and security entrance updates 

• Elementary classroom updates/remodel (multi-year project starting in 2017) 

• High School science room remodel 

• Food Service remodel and addition 

• Junior High classroom renovation for reorganization of District 

• 1:1 iPad (previously laptop) leases 

• Phased building roof replacement 

• Security cameras 

The following is a direct excerpt from the proposed Revenue Purpose Statement: 

Money received by the Postville Community School District from the State of Iowa Secure an Advanced Vision for Education Fund may be spent for any one or more of the following purposes: 

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 material 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 of 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 Postville Community School District. 

 Editor’s note: This article explains the Revenue Purpose Statement that will be on the ballot at the Postville Community School Special Election on March 4, 2025. 

In May 2019, the Governor signed into law an extension of the Secure an Advanced Vision for Education (SAVE) program, commonly known as the statewide penny tax, through Jan. 1, 2051. SAVE allows Postville, along with all public school districts in Iowa, the opportunity to borrow against the revenue each district is expected to receive through the statewide penny sales tax for schools. These funds are used to finance school infrastructure and technology projects. 

To access these funds, each Iowa school district is required to have its voters approve a revised Revenue Purpose Statement reflecting the legislative changes. This vote is not on the tax itself or a tax increase, but rather on how the district would utilize the funds generated by the tax. The original Revenue Purpose Statement was approved in 2008. This is active and didn’t require a new vote since nothing was changed. 

The New Revenue Purpose Statement will reflect legislative changes. The new request for the Revenue Bonds for the Classroom and Weightrom projects required the updates to go to a vote. 

Recent SAVE funding projects: 

• 2013 High School office and security entrance updates 

• Elementary classroom updates/remodel (multi-year project starting in 2017) 

• High School science room remodel 

• Food Service remodel and addition 

• Junior High classroom renovation for reorganization of District 

• 1:1 iPad (previously laptop) leases 

• Phased building roof replacement 

• Security cameras 

The following is a direct excerpt from the proposed Revenue Purpose Statement: 

Money received by the Postville Community School District from the State of Iowa Secure an Advanced Vision for Education Fund may be spent for any one or more of the following purposes: 

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 material 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 of 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 Postville Community School District.