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Physical Plant & Equipment Levy (PPEL)

The Linn-Mar School Board is asking the community to renew the voted Physical Plant and Equipment Levy (PPEL) on March 5, 2024.



  • The PPEL is a voter-approved levy that generates funds for infrastructure and equipment repairs, purchases, and improvements. Funds can only be used for these purposes.
  • If the PPEL is renewed by voters on March 5, 2024, the district would continue to use the funds to cover costs related to building and grounds maintenance, technology advancements, and other allowable expenses.
  • If the PPEL is not renewed, the district would need to use general fund or SAVE money to support building upkeep, transportation, and technology, delaying potential projects planned from SAVE funding.


The Linn-Mar Community School District was provided with $3.5 million in FY24 from its voter-approved Physical Plant and Equipment Levy (PPEL). We rely on these funds to cover many crucial needs. The existing PPEL approved by voters will sunset on June 30, 2025, without renewal. The district has used these funds for the following purposes:

  • School security upgrades, including doors and locking systems
  • Technology infrastructure upgrades
  • Roof repairs and replacements
  • School restroom updates
  • Parking lot improvements
  • Heating, ventilation, and air conditioning system maintenance
  • Annual replacement of three to four buses

As we continue to focus on preparing students for the career and college opportunities of the future, our district must ensure they have access to critical resources and services.

Learn more about how past PPEL projects have benefitted students and staff at Linn-Mar.


We respect the needs of our taxpayers and strive to protect the investments the community has made in its schools.

  • Linn-Mar’s PPEL fund consists of revenue from two levies: A voter-approved levy and a board-approved levy. The voter-approved levy can total $1.34 per $1,000 of taxable value. The board-approved levy has a maximum levy of $0.33. At this time, the total PPEL levy for Linn-Mar is $1.67.
  • The district and its board look for ways to minimize impacts on property taxpayers. By extending the district’s voter-approved PPEL for $1.34, we will continue to make investments to protect our district’s assets and ensure our students continue to have the opportunities they need to succeed and thrive.



Election Day is Tuesday, March 5th from 7 a.m. to 8 p.m.

Absentee ballot information is now available for district residents wanting to vote before election day.

Linn Mar Social PPEL Newsletter Absentee calendarFrom now until 5:00 p.m. on Monday, February 19, Linn-Mar residents can request a mailed absentee ballot from the Linn County Auditor’s Office by completing the necessary request form. Ballots will need to be returned to the county auditor’s office or the ballot drop box before the polls close at 8:00 p.m. on election day to be considered for counting.

If your preference is in-person absentee voting prior to election day, that will also be an option during regular business hours at the county auditor’s office beginning Wednesday, February 14. In-person absentee voting will remain available until 5:00 p.m. Monday, March 4.

Should you choose to head to the polls on election day, you will need to show a valid ID before casting a ballot. The polls will be open on March 5 from 7:00 a.m. to 8:00 p.m. If you’re unsure about your polling location, you can find it on the Iowa Secretary of State website.

A voted PPEL generates funds our school district can only spend for infrastructure and equipment repairs, purchases, and improvements. This levy must be renewed every 10 years by voters and is not a new tax.

Linn-Mar’s voted PPEL provided the district with $3.5 million in the past fiscal year. Those funds were used for a variety of projects, from improving school security and technology purchases to replacing roofs and school buses. 

Contact the Linn County Auditor’s Office.  for additional information.


Because this is a special election, polling places may be different for your neighborhood. Check the Iowa Secretary of State’s website for updated information.


The question on the ballot will read as follows:

Shall the Board of Directors of the Linn-Mar Community School District, in the County of Linn, 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 the 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 annually, a voter-approved physical plant and equipment property tax not to exceed One Dollar Thirty-four Cents ($1.34) per One Thousand Dollars ($1,000) of the assessed valuation of the taxable property within the school district commencing with the levy for collection in the fiscal year ending June 30, 2026, or each year thereafter?


Watch a recording of a PPEL presentation to the Indian Creek Parent-Teacher Organization (PTO) hosted by Superintendent Kortemeyer.

Click here to reference a pdf version of the presentation.


If you have additional questions, please send us an email.