Applies only to North Kossuth School District Residents
What is the PPEL Vote?
On Tuesday, March 3, 2026, voters in the North Kossuth School District will be asked to consider a voter-approved Physical Plant and Equipment Levy (PPEL).
This PPEL vote:
- Applies only to the North Kossuth School District
- Affects only residents and property owners within North Kossuth School District boundaries
- Does not apply to the North Union Community School District
What is PPEL?
PPEL (pronounced “pepple”) stands for Physical Plant and Equipment Levy, a voter-approved funding source that keeps our schools safe, functional, and up to date. It supports essential needs like:
- Purchasing, repairing, or improving school buildings and grounds
- Technology and instructional equipment
- Transportation equipment
- Energy efficiency improvements
- Facility maintenance and renovations
Since PPEL funds cannot be used for salaries or student programs, they provide a dedicated source of funding for routine facility maintenance and improvements without taking resources from classroom instruction. Renewing the PPEL would allow the district to continue addressing facility and equipment needs using a regular and dedicated funding source.
How Would the PPEL Funds Be Used?
If approved on March 3, 2026, the PPEL funds would be used for:
- Secure Main Entrance
- Creating a more secure main entrance that directs visitors to check in through the school office before entering the building.
- Exterior Repairs
- Repairing worn and cracked brick areas to help prevent water intrusion.
- Addressing additional exterior and masonry repairs before they become larger maintenance issues.
- Roof Improvements
- Replacing sections of the roof that are currently leaking or failing.
- Replacing older roof areas proactively to help prevent future leaks.
What Happens if the PPEL is Not Approved?
By law, every 10 years the school district must renew their PPEL authority. If not approved, the district’s current authority would expire. Without this funding source, the district may need to rely more heavily on other revenue sources to address ongoing facility maintenance and building improvement needs, such as those mentioned above. This could result in delays to project timelines and/or adjusting other district budgets and priorities.
Shall the Board of Directors of the North Kossuth Community School District, in the County of Kossuth, State of Iowa, 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 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, be authorized for a period of ten (10) years to levy and impose a voter-approved physical plant and equipment tax of not exceeding One Dollar ($1.00) per One Thousand Dollars ($1,000) of assessed valuation of the taxable property within the school district, and be authorized annually, in combination, as determined by the board, to levy a physical plant and equipment property tax upon all taxable property within the school district commencing with the levy of property taxes for collection in the fiscal year ending June 30, 2027, and to impose a physical plant and equipment income surtax upon the state individual income tax of each individual income taxpayer resident in the school district on December 31 for each calendar year commencing with calendar year 2026, or each year thereafter?
Estimated Tax Impact
If approved, the voter-approved PPEL would authorize up to $1.00 per $1,000 of taxable assessed value. PPEL funds may only be used to support facility needs associated with the North Kossuth School District. The following table shows estimated property tax impacts based on taxable property values after estimated rollbacks and credits are applied.
| Property Type | Example Assessed Value | Estimated Monthly Impact |
|---|---|---|
| Residential | $100,000 | $3.31 |
| Commercial/Industrial | $150,000 | $5.57 |
| Agricultural | $2,072 per acre (example) | $0.10 |
Estimated tax impact provided by the District financial advisor, Piper Sandler. Estimates are based on 2025 assessed values, estimated rollback percentages, and applicable credits. Actual tax impact will vary depending on individual property valuations and classification.
Election Day Voting
When: Tuesday, March 3, 2026
Time: 7:00 a.m. until 8:00 p.m.
Polling Locations:
- First Baptist Church Fellowship Hall, Swea City
- For Electors who live in that portion of said North Kossuth School District lying within Eagle, Grant, Harrison and Swea Townships and City of Swea City, all in Kossuth County.
- Summit Center, Bancroft
- For Electors who live in that portion of said North Kossuth School District lying within Ramsey, Seneca and Greenwood Townships and the City of Bancroft, all in Kossuth County.
- Eagle Center, Lakota
- For Electors who live in that portion of said North Kossuth School District lying within Ledyard and Springfield Townships and City of Ledyard, all in Kossuth County.
Absentee Voting
- Absentee voting begins on Wednesday, February 11, 2026, and continues through Monday, March 2, 2026.
- The deadline to request an absentee ballot by mail is Monday, February 16, 2026, at 5:00 p.m.
- For more information, voters may visit the Auditor’s Office or call 515-295-2718.
Questions?
Contact Superintendent Travis Schueller
✉️ travis.schueller@nuwarriors.org
📞 712-522-7507