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 its first revenue purpose statement; it was approved by voters that year with more than 74% of the vote.

An updated Revenue Purpose Statement was proposed in 2021 and was overwhelmingly approved by the public with over 82% of the voters saying “yes” to the statement below.

Revenue Purpose Statement
Des Moines Independent Community School District

In the Des Moines Independent Community School District, the following Revenue Purpose Statement which specifies the use of revenues the Des Moines Independent Community School District will receive from the State of Iowa Secure an Advanced Vision for Education Fund shall be adopted.

• 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, reconstruct, 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, lease or lease-purchase of buildings, equipment (including transportation and recreation equipment), or technology and to repair transportation equipment for transporting students 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 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 demographics that require construction of additional or improvements to school buildings or new school buildings.
• 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 Des Moines Independent Community School District.