On March 3, 2026, voters in 12 Iowa school districts will decide public measures that directly affect property taxes and long-term government spending.

Iowa law allows local governments to place fiscal questions before voters during March and September special elections — elections that historically draw very low turnout. While fewer districts are participating this year compared to last March’s 36 ballot questions across 46 counties, the financial implications remain significant for taxpayers in the affected communities.

Of the 12 measures on the ballot:

• Nine involve Physical Plant and Equipment Levies (PPEL) —either increasing the rate or renewing existing authority for another 10 years. (To learn more about PPEL, visit ITR Report Card – What is the PPEL?)
• Three are Revenue Purpose Statements (RPS), which would allow districts to redirect state sales tax revenue toward infrastructure projects instead of property tax relief. (To learn more about RPS, visit ITR Report Card – What is a RPS?)

These decisions will determine whether property taxes increase, remain in place for another decade, or potentially decline if renewals fail.

Estimating the full cost of these proposals is difficult. Several districts are asking to raise their levy rate, meaning collections will depend on local property valuations. Others are extending existing levies that otherwise would expire — meaning property taxes would decrease if voters reject the renewal.

Some proposals do not take effect for several years, locking in tax authority well into the next decade.

Using current fiscal year collections as a baseline — and assuming no changes in property valuations — these measures represent more than $150 million in potential property tax collections over the next 10 years if approved.

For taxpayers, the key distinction is this:

• PPEL Increases → Property taxes rise.
• PPEL Renewals → Property taxes remain in place for another decade instead of expiring.
• Revenue Purpose Statements → Sales tax revenue may be redirected from property tax relief to infrastructure spending and bonding.

Even when described as a “renewal,” approval prevents a future tax reduction that would otherwise occur when the current levy expires.

Special elections routinely see low turnout — often below 10 percent. The special elections held in March 2025 averaged just 13.4 percent turnout.

That means long-term tax decisions are frequently made by a small fraction of eligible voters.

Whether a district is increasing taxes, extending an existing levy, or redirecting sales tax revenue away from property tax relief, these measures shape local tax policy for the foreseeable future.

If your district appears on this list, review the proposal carefully and make an informed decision before heading to the polls on March 3, 2026. For additional district-level analysis, visit www.itrreportcard.org.