PHYSICAL PLANT & EQUIPMENT LEVY
Election Day: March 3, 2026
On Tuesday, March 3, 2026, residents of the Decorah Community School District will consider renewing the district’s Physical Plant and Equipment Levy (PPEL).
More than 85% of Iowa school districts rely on a voted PPEL, which generates funds that can only be used for infrastructure and equipment repairs, purchases, and improvements. Voted PPELs must be approved by voters every 10 years.
Decorah CSD’s existing voted PPEL has a rate of $1.34 per $1,000 of taxable property value (not assessed value). The measure on the ballot would keep the voted PPEL in place through June 2039 at the same rate. This means a renewed PPEL WILL NOT increase property tax rates.
WHY IS A VOTED PPEL NEEDED?
Like many rural school districts, Decorah CSD faces facility and equipment challenges that extend beyond what can be addressed alone with its annual operating budget and general fund.
Decorah CSD receives approximately $1.1 million annually from its voted PPEL. In recent years, these have used to:
- Repair and replace roofs at all campuses
- Purchase new school buses and vans
- Purchase computers and technology for students
- Replace classroom furniture
- Replace band and orchestra instruments
- Purchase a new piano and update the vocal music room at DHS
- Improve the Transportation Building and purchase new equipment
- Maintain sidewalks and parking lots
- Improve athletic fields and facilities
- Pay for swimming pool and bowling center fees
If the levy is not renewed by voters, the district will be forced to use general funds or 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 PPEL?
A Physical Plant and Equipment Levy (PPEL) is a voter-approved levy that generates funds school districts can use for infrastructure and equipment repairs, purchases, and improvements. This money can only be used for these specific purposes.
Voted PPEL measures must be approved by at least 50% of voters.
What happens if the voted PPEL is not renewed?
If the voted PPEL is not approved by at least 50% of voters, we 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 voted PPEL scheduled to end?
The existing voted PPEL will sunset in June 2029 unless renewed by voters.
What is the district’s voted PPEL rate?
Our voted PPEL has a rate of $1.34 per $1,000 of taxable property value. The measure on the March ballot would renew the levy at that same rate through June 2039.
How would a renewed PPEL affect property taxes?
A renewed PPEL would maintain the existing levy rate, meaning it would not increase property taxes.
Can I cast an absentee ballot?
In-person absentee voting for Decorah CSD residents began on February 11, 2026, and can be completed at the Winneshiek County Auditor’s Office. The office is open weekdays from 8:00 a.m. to 4:00 p.m. and is located on the second floor of the Winneshiek County Courthouse (201 W. Main St., Decorah). The last day for in-person absentee voting is Monday, March 2.
Mailed absentee ballots must be received by the county auditor’s office before the polls close at 8:00 p.m. on election day (March 3) to be considered for counting.
When is election day?
The election is on Tuesday, March 3, 2026. The polls will be open from 7:00 a.m. to 8:00 p.m.
Do I need an ID to vote?
Yes, a valid ID is necessary to cast a ballot.
Where do I vote on election day?
All Decorah CSD voters will vote at the Winneshiek County Courthouse Annex (201 W. Main St., Decorah).
What is the exact question that will appear on the ballot?
Voters who reside in the Decorah Community School District will see the following question on their ballots:
Shall the Board of Directors of the Decorah Community School District, in the Counties of Winneshiek and Allamakee, 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, 2030, or each year thereafter?
