In the 2019 Legislative Session, the Secure and Advanced Vision for Education (SAVE) Tax (the statewide penny) was extended by Iowa Legislature through January 1, 2051. As a part of that extension, there was a requirement that each school district revise their existing Revenue Purpose Statement through a vote of the public by a simple majority.

The revised Revenue Purpose Statement was renewed by 89% of voters on November 5, 2019, to allow for maximum flexibility as we continue to plan for infrastructure needs in Waukee Community School District and is essential to our future.

In the Waukee Community School District, the following Revenue Purpose Statement which specifies the use of the sales, services and tax funds from the State of Iowa SAVE fund for school infrastructure (penny sales, services and use tax for schools) is intended to be used but not limited to the following ways:

  • To provide funds for property tax relief.
  • To provide funds to acquire or install information technology infrastructure (including improving buildings or sites for the purpose of accessing broadband digital telecommunications) and school safety and security infrastructure.
  • To provide funds to build and furnish a new school building or buildings; 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.
  • To provide funds for the purchase buildings, equipment, or technology repair as authorized by law, to implement energy conservation measures, sharing or rental of facilities including a joint infrastructure project for the purposes of offering classes under a district-to-community college as authorized in Iowa Code Section 423F.3(3)(c), procuring or acquisition of libraries, or opening roads to schoolhouses or buildings.
  • To provide funds to purchase land as part of start-up costs for new student construction program or if the sale of the previous student construction was insufficient to purchase land, 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 provide funds to make payments to a municipality or other entity as required under Iowa Code Section 403.19(2).
  • To provide funds for demolition, cleanup, and other costs if such costs are necessitated by, and incurred within two years of, a disaster.
  • To provide funds to establish and maintain public recreation places and playgrounds; provide for supervision and instruction for recreational activities; or for community education purposes.
  • To provide funds for the payment of principal and interest or retirement of general obligation bonds issued for school infrastructure purposes, energy improvement loans, loan agreements authorized by Iowa Code Section 297.36, sales, service and use tax revenue bonds issued under Iowa Code Section 423E.5 or Iowa Code Section 423F.4; and
  • To provide funds for other authorized expenditures and purposes as now or hereafter permitted by law and designated by the Waukee Community School District.

This Revenue Purpose Statement shall remain in effect until replaced or amended by the Waukee Community School District.