What is the Physical Plant and Equipment Levy, also known as PPEL?
The Physical Plant and Equipment Levy (PPEL) is a voter-approved funding source that Iowa school districts may use for facilities, infrastructure, and equipment. PPEL funds are restricted by state law and may only be used for specific purposes related to maintaining and improving school buildings and long-term learning environments.
The district’s current voter-approved PPEL has been in place since ???? at a $1.34/$1,000 assessed valuation. Voters are being asked to renew the existing funding source for another 10 years. This vote will take place in March 2026, and renewing the levy will NOT increase the property tax rate.
Under Iowa law, PPEL funds may be used for:
- School building construction, renovations, and repairs
- Safety and security improvements
- Roofing, HVAC, plumbing, and electrical systems
- Technology infrastructure and equipment
- Buses and transportation equipment
- Furniture and other long-term equipment
- These investments support the physical spaces where learning happens and help the district plan responsibly for long-term needs.
PPEL funds cannot be used for:
- Teacher or staff salaries
- Classroom instructional materials
- Day-to-day operating expenses
Why is the PPEL Fund Important and how has PPEL been used in Pleasant Valley?
In Pleasant Valley, PPEL helps ensure our schools remain safe, functional, and equipped to support student learning today and into the future. Our district is supported by our community with approximately $3.3 million each school year through our voter-approved PPEL, which has allowed our district to fund building improvements and additions without requiring the district to hold any debt obligations. Without the PPEL funds, many things that keep the District running would need to be paid for out of the District’s general fund, which also covers teacher salaries and programs for our students. It would mean making decisions to reduce staff and student programs by $3.3 million to take care of our physical plant and equipment needs.
With voter support, PPEL has helped fund major district improvements in the last 10 years, including:
- Construction of Forest Grove Elementary
- New ADA accessible playgrounds at all of our elementary school buildings
- Renovation and Expansion of Pleasant Valley Junior High
- Renovation and Expansion of Pleasant Valley High School
In addition to large capital projects, this fund also supports day to day and annual maintenance costs and technology items. Below are just a few of the items that this fund supports:
- Annual updates to buildings including flooring replacement, painting, renovation of classrooms and common spaces, etc.
- Necessary equipment items such as printers and copiers
- Boiler, HVAC and other ongoing maintenance and upkeep in our buildings
- It’s not just physical buildings - the PPEL fund also provides the funding that supports our district's technology initiatives, ensuring every student in our district has the technology and computer devices they need to learn to their fullest potential in today's society.
- Security software and technology to keep our students and our buildings safe
- These projects have allowed the district to keep pace with growth, modernize learning spaces, and maintain safe, high-quality facilities.
What work remains to be done using PPEL Funds?
- Completing the final planned phase of improvements at Pleasant Valley High School, including expanded Career and Technical Education learning spaces
- Addressing aging infrastructure to ensure equity across all facilities by renovating older school buildings throughout the district. This effort will begin with major updates to Pleasant View Elementary in the coming school year, followed by the remodel and expansion of Cody and Bridgeview Elementaries.
This next phase ensures all students benefit from the district’s commitment to excellence, regardless of the age of their school building.
Why is extending PPEL important?
Extending PPEL allows the district to:
- Plan responsibly for long-term facility needs
- Avoid higher borrowing costs
- Maintain buildings before repairs become more expensive
- Protect previous community investments
Continuity helps the district manage facilities in a fiscally responsible way.
How long would the PPEL extension last?
If approved, the extension would authorize PPEL for an additional 10 years, consistent with previous voter approvals.
Will this vote increase my tax rate?
No. This vote does not increase the tax rate. It simply allows Pleasant Valley to continue collecting the same voter-approved levy already in place.
Voting on March 3, 2026
On March 3, 2026, voters will be asked to approve an extension of the existing PPEL levy. Voting Centers will be open from 7:00 a.m. - 8:00 p.m. and can be seen on the Scott County Elections Website.
This vote:
- Extends the current PPEL authority
- Does not create a new tax
- Does not increase the tax rate
The following language is what will be on the March 3, 2026 ballot:
Shall the Board of Directors of the Pleasant Valley Community School District in the County of Scott, State of Iowa, be authorized to continue for a period of ten (10) years, to levy annually, as determined by the Board, a voter-approved physical plant and equipment property tax not to exceed $1.34 per one thousand dollars ($1,000.00) of the taxable valuation of the taxable property within the school district 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,commencing with the levy for collection in the fiscal year beginning July 1, 2028, to be used for the purposes permitted by Iowa law?
How can I learn more?
Throughout the month of February, district leaders will host public sessions to share more about the PPEL fund and how it impacts our schools. We will update this page with dates of public sessions as they are finalized.