For the three school districts renewing their PPEL, the choice is straightforward: a “yes” vote keeps property taxes at their current level, while a “no” vote results in significant tax reductions for residents.

On September 9, Iowans will head to the polls for a series of important—though often overlooked—special elections. Unlike last year, when 21 local governments had property tax questions on the ballot, this year’s special elections are significantly less. Only three school districts—West Delaware County, Carlisle, and Sheldon—are asking voters to renew a property tax levy dedicated to school infrastructure.

School District Levy Renewals

Each district is seeking approval to renew its Physical Plant and Equipment Levy (PPEL) for another 10 years. This property tax levy can be spent on infrastructure and equipment projects but cannot be used for employee salaries.

• West Delaware County CSD: Renewal of a $0.67 levy per $1,000 in property value, generating about $510,340 annually—more than $5 million over the next decade. Despite an enrollment decline of nearly 12% over the past 10 years, property tax revenue has grown by 61.9%.
• Carlisle CSD: Renewal of a $1.34 levy per $1,000 in property value, producing roughly $696,413 per year, or nearly $7 million over 10 years. Enrollment has remained flat, while property tax revenue has grown by 52.7%.
• Sheldon CSD: Renewal of a $1.34 levy per $1,000 in property value, expected to bring in $836,502 annually—just under $10 million over the next decade. Enrollment has grown 5.7%, and property tax revenue is up over 60%. Notably, this levy comes on the heels of the $19.16 million bond voters approved in November 2023 for an addition and renovation at Sheldon High School.

Revenue Purpose Statements

Beyond levies, ballots in Schleswig, Galva-Holstein, and Carlisle School Districts will include a Revenue Purpose Statement (RPS). This measure determines how a school district can use funds from Iowa’s Secure an Advanced Vision for Education (SAVE) program – a statewide sales tax dedicated to public schools. By law, SAVE funds must either provide property tax relief or go toward school infrastructure. Districts hoping to bond against SAVE funds or use them directly for projects must secure voter approval through an RPS.

The Future of the City of Swan

In perhaps the most unique ballot measure, the small city of Swan (population 75) is asking residents to decide its future. Facing dwindling participation from residents and ongoing financial struggles, Swan’s leadership is proposing to discontinue the city charter and dissolve the town, transferring governance and maintenance responsibilities to Marion County. For this small community, the vote will decide whether Swan continues as an incorporated city or closes its chapter as one.

Why These Elections Matter

Special elections often struggle with low turnout, but the decisions before voters this September are far from minor. From renewing property tax levies to deciding the future of a small Iowa town, these choices will shape local communities for years to come.

For the three school districts renewing their PPEL, the choice is straightforward: a “yes” vote keeps property taxes at their current level, while a “no” vote results in significant tax reductions for residents. Voters will ultimately decide whether to maintain the status quo or take the opportunity for savings. The hope is that residents recognize the importance of these decisions and turn out to cast their votes.