MACS revenue purpose plan will be on November ballot
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The Mount Ayr Community School District’s revenue purpose statement was reviewed and approved at the July 10 regular meeting of the Mount Ayr Community Schools board of directors.
Approving the statement now allows the district to put it on the November 7, 2023 ballot for public vote.
The Mount Ayr CSD revenue purpose statement will expire on January 1, 2031. However, in 2019 the Iowa legislature extended the penny sales tax for school infrastructure through 2050.
A new revenue purpose statement would extend the district’s use of the funds from 2031 to 2050; the duration of the penny sales tax.
Every school district across the state of Iowa must vote on a Revenue Purpose Statement (RPS). This document determines “the specific purpose or purposes” for which Sales Tax Revenue also known as the
“Statewide Penny Tax” or Secure an Advanced Vision for Education Fund (SAVE) may be spent.
A RPS is simply a ballot measure that describes how school districts can spend the penny sales tax (SAVE) funds the state provides to them. It does not affect local tax rates.
The tax is collected which helps Mount Ayr CSD and all schools statewide use this money for specific purposes. Without the SAVE funds, other sources would have to be used and increase property taxes to fund projects to maintain and improve school buildings.
To accommodate the changing needs of school districts, a new revenue purpose statement may be approved, or a district may extend the term of current authority.
Superintendent Shaffer presented the revenue purpose statement to the board, noting it must go up for election, so approving the statement allows the district to put it on the November 7, 2023 ballot.
He explained that this will not increase any taxes, as the district is already receiving sales tax revenue, this just allows us to borrow against our SAVE funds if an infrastructure project arises.
The penny sales tax that funds SAVE will be collected across the state regardless of whether the measure is approved. This vote simply allows us to access the funds and describes the manner in which we may use them.
Generally, they are used for construction, renovations, general maintenance, safety and security, and technology infrastructure.
The Mount Ayr CSD revenue purpose statement specifies the use of revenues for any one or more of the following purposes:
• To acquire or install information technology infrastructure and school safety and security infrastructure,
• To build and furnish a new school building or buildings, addition(s), remodel, reconstruct, repair, expand, and improve school buildings, to purchase and improve grounds, for demolition work, to furnish and equip district facilities,
• To purchase, lease, or lease-purchase buildings, equipment, or technology and to repair transportation equipment, to implement energy conservation measures, a joint infrastructure project for the purposes of offering classes under district-to-community college programs, acquisition of libraries, or opening roads to school buildings,
• To purchase land as part of start up costs for new student construction program, and to purchase construction materials and supplies for a student-constructed building or shed intended to be retained by and used by the district,
• To make payments to a municipality or other entity,
• For demolition, cleanup, and other costs in the event of a disaster,
• To establish and maintain public recreation places and playgrounds, provide for supervision and instruction for recreational activities, or for community education purposes,
• To pay principal and interest or retirement of general obligation bonds issued for school infrastructure purposes, energy improvement loans, or loan agreements authorized by Iowa Code,
• For property tax relief,
• For other authorized expenditures and purposes as now or hereafter permitted by law and designated by the Mount Ayr CSD.
Director Schuitema made the motion to approve the Resolution Approving Revenue Purpose Statement, Ordering an Election on a Revenue Purpose Statement to Authorize Expenditures from Revenue Received from the State Secure an Advanced Vision for Education Fund and Ordering the Publication of a Notice of Election. Director Shay seconded the motion, and the board unanimously approved the resolution.
