What is the Revenue Purpose Statement?
Iowa law requires that each school district ask voters to approve a “Revenue Purpose Statement” on the intended use of the statewide sales tax revenue.
In 2008, the UCSD Board of Directors discussed and approved its first Revenue Purpose Statement; it was approved by voters that year with more than 80% of the vote. The 2008 Revenue Purpose Statement expires in 2030.
On November 4, 2025, voters will have the opportunity to cast their vote on the following Revenue Purpose Statement. If approved, this new statement would replace the 2008 statement and would expire in 2051.
[Note: The Iowa Legislature extended the Secure an Advanced Vision for Education (SAVE) fund to 2051. In order for school districts to continue utilizing SAVE, districts need to receive voter approval prior to the 2030 expiration.]
Important: The Revenue Purpose Statement does not create a new tax or increase the sales tax rate. Instead, it determines how a school district will use its share of revenue from the statewide one-cent sales tax, known as the Secure an Advanced Vision for Education (SAVE) fund.
Revenue Purpose Statement On November 2025 Ballot
In the Urbandale Community School District (UCSD), the following Revenue Purpose Statement— which specifies the use of revenues UCSD will receive from the State of Iowa Secure an Advanced Vision for Education Fund (SAVE)— shall be adopted.
- 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 district-to-community college programs 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 for radon testing and mitigation.
- 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.
- To provide funds for property tax relief; and
- To provide funds for other authorized expenditures and purposes as now or hereafter permitted by law and designated by the Urbandale Community School District.
This Revenue Purpose Statement remains in effect until replaced or amended by UCSD.