Kruse's Korner

Notes from the Superintendent’s Desk

What is a Revenue Purpose Statement?  On November 5, 2019 of this year, South Central Calhoun Community school will be adding the revenue purpose statement to the ballot issue regarding the allowed uses of the 1-cent sales tax in the State of Iowa that is dedicated to all of our Iowa schools.
Provided below is information regarding South Central Calhoun Community School District’s Revenue Purpose Statement and the process prescribed by state laws for our district to continue to use these funds through 2051. If you have any other questions after reviewing this information, please do not hesitate to contact Superintendent Jeff Kruse at 712-297-7341.
It is a ballot issue that describes the allowed uses for the 1-cent sales tax in the State of Iowa that is dedicated to all Iowa school districts. This $.01 sales tax is known as SAVE (Secure an Advanced Vision for Education). South Central Calhoun Community School District’s current Revenue Purpose Statement was originally passed following consolidation. Our district did this to outline the allowed uses for our SAVE fund, as required by law.
What do we currently do with the $.01 sales tax revenue?  South Central Calhoun Community School District have used this fund to pay infrastructure needs to facilities and technology.
Why is this important now?  Our district’s current Revenue Purpose Statement sunsets, or ends after a fixed period of time, in January 2031. We would like to extend our current Revenue Purpose Statement for the period allowed by Iowa law for the uses allowed by the Code of Iowa.
Will this raise my taxes?  The answer to this is a definite NO. This will absolutely not raise your taxes. This is the primary reason we would like to extend our current Revenue Purpose Statement until 2051.
This is NOT a vote on the SAVE funding. This is NOT a vote to increase the SAVE $.01 sales tax. The sales tax rate is set by the legislature. This is only a vote to extend our current Revenue Purpose Statement language to 2051. The sole purpose of the Revenue Purpose Statement is to describe and outline the uses for which the $.01 sales tax may be used at South Central Calhoun Community School District.
When will the Revenue Purpose Statement vote be held?  The vote is scheduled for November 5, 2019. I would encourage you to get out and vote, or contact the Calhoun, Sac, Carroll, or Greene Auditor’s office to vote by absentee ballot. It is an important decision for our district, our facilities and our kids. Listed below are additional frequently asked questions that will provide additional information regarding our Revenue Purpose Statement and the November 5th vote.
ADDITIONAL INFORMATION
Why does it require a vote?  Bringing the Revenue Purpose Statement to voters for approval was a requirement imposed by the Iowa Legislature in 2008. The requirements for a Revenue Purpose Statement election are specifically stated in Iowa Code 423E. This section of the law requires the Board of Directors to adopt a Revenue Purpose Statement, subject to the approval of the electors, listing the proposed use of these funds.  If the vote fails, the original Revenue Purpose Statement remains in place until a new vote is passed or the original Revenue Purpose Statement sunsets.

Do we currently have a Revenue Purpose Statement in place and in general terms, what uses will be allowed under the Revenue Purpose Statement?  The South Central Calhoun Community School District currently has a Revenue Purpose Statement. The language outlined below identifies what is allowed under our current statement: To provide funds for property tax relief.
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 building 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 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 libraries, or opening roads to schoolhouses or buildings.
To provide funds 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 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; and other authorized expenditures and purposes as now or hereafter permitted by law and designated by the
South Central Calhoun Community School District.

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 under Iowa Code section 423E.5.
Will passage of the Revenue Purpose Statement require a “super majority”?   No! Only a simple majority is (50% +1) is needed for passage.

What happens if the Revenue Purpose Statement is not approved?  Iowa law requires a minimum of six months to elapse before another Revenue Purpose Election can be held. If the original version is not approved, either the same or a revised Statement can be brought back to our voters.
Will voting by absentee ballot be possible?  Yes. Please contact the Calhoun, Sac, Carroll, or Greene County Auditor’s office for an absentee ballot.
What benefits does the district receive by passing a new Revenue Purpose Statement?  Districts can enter joint infrastructure projects with a community college, use for installation of technology infrastructure, and improvements of school safety infrastructure plus it extends the Revenue Purpose Statement to 2051.
Additional Questions?  Please do not hesitate to contact Superintendent Jeff Kruse.




It is the policy of the South Central Calhoun Community School District to not discriminate on the basis of race, color, national origin, sex, disability, religion, creed, age, marital status, sexual orientation, gender identity, or socioeconomic status in its programs, activities or employment practices.  Questions or grievances related to this policy may be addressed to the district’s Equity Coordinator, Wendi Geno, at South Central Calhoun CSD, 1000 Tonawanda Avenue, Rockwell City, IA 50579 or call 712-297-7222. 

10.2.2019