Revenue Purpose Statement

Iowa law requires that each school district ask the voters to approve a “revenue purpose statement” on the intended use of the statewide sales tax revenue.

In 2009 the Des Moines School Board discussed and approved a proposed revenue purpose statement. A series of four public forums was held for community members to learn more about and ask questions about the revenue purpose statement.

On September 8, 2009, the revenue purpose statement was approved with more than 74% of the vote.

Revenue Purpose Statement
Des Moines Independent Community School District

Pursuant to the provisions of Section 423F.3, Code of Iowa, as amended, the Des Moines Independent Community School District hereby adopts and submits to the Commissioner of Elections of Polk County, Iowa, this local option tax Revenue Purpose Statement to be submitted to the electors at an election to be held on September 8, 2009.

Money received by the Des Moines Independent Community School District from the State of Iowa Secure an Advanced Vision for Education fund may be spent for any one or more of the following purposes as recommended by the superintendent’s facilities advisory committee and as provided for by law (examples in italics):

  • To provide monies that may be used to build and furnish addition(s) to school buildings in the District; to remodel, repair, expand, and improve the school buildings in the District; to purchase and improve grounds; for demolition work; to furnish and equip District facilities; i.e.:
    • Safety and security (e.g., student drop-offs/pick-ups and security equipment);
    • Replacement of obsolete, inefficient, or worn-out equipment or systems;
    • Money-saving strategies (e.g., improvements that will reduce energy costs);
    • Improvements to buildings that have not received major improvements;
    • Technology infrastructure upgrades (e.g., high-speed Internet wiring and equipment);
    • Installation of HVAC (heating, ventilation, and air conditioning);
    • Infrastructure improvements to enhance research-based student achievement (e.g., ninth-grade academies);
    • Infrastructure improvements based on educational program changes (e.g., preschool expansion).
  • To provide monies that may be used for emergency repairs to respond to natural disasters, such as fire, wind damage, flood; unanticipated mechanical, plumbing, structural, roof, electrical system failures; environmental remediation; or to respond to changes in demographics that require construction of additions or improvements to school building or new school buildings.
  • To provide monies that may also be used for the purchase, lease or lease-purchase of buildings or equipment (including transportation, technology and recreation equipment) as authorized by law, to implement energy conservation measures, sharing or rental of facilities, procuring or acquisition of school libraries, or opening roads to schoolhouses or buildings.
  • To provide funds that may be used to build and furnish a new school building [or buildings].
  • To provide funds that may be used for purposes as now or hereafter permitted by law and designated by the Des Moines Independent Community School District.
  • To provide monies that may be used for the payment of principal and interest or retirement of general obligation construction bonds issued for school infrastructure purposes, energy improvement loans, loan agreements authorized by Iowa Code Section 297.36, sales tax revenue bonds issued under Iowa Code Section 423E.5.
  • To provide funds for property tax relief.