1. UNDERSTANDING THE IMPORTANCE OF A VOTER APPROVED PPEL FOR SWG CSD STUDENTS, FAMILIES AND COMMUNITY Physical Plant and Equipment Levy 1

2. Two portions of a Physical Plant and Equipment Levy (PPEL) A board approved levy exists of.33 cents per $1,000 of property valuation…. Annual Election. SWG CSD currently has a board approved.33 cent PPEL A voter approved PPEL exists at.52 cents per $1,000 of property valuation… up to 10 yrs. A voter approved PPEL can be set at $1.34. Voter approved PPEL sunsets in 2016. BOE is requesting $1.00 per $1,000 of property valuation. Voted PPEL requires simple majority approval (50% +1) Most districts have a.67, $1.00, $1.34. * 2

3. PPEL HISTORY 3 Voter approved PPEL has been existence for more that 30 years Present.52 PPEL is 100% property taxes Voter approved PPEL : revenues of $109,994 BOE approved PPEL: revenues of $69,804 Feb. 3 rd PPEL election ballot measure: proposes a fair/equitable/ more distributed “mix” of income surtax. (state income taxes) BOE Goal: keep “lid” on property taxes. NOTE: S.A.V.E (LOST) brings in $450,000 +)

4. PPEL “Renewal” ELECTION : FEB. 3rd 4 Proposed PPEL rate: $1.00 per $1,000 of tax valuations. Generates additional ($110,000) PPEL revenues to meet necessary and immediate annual facility/building improvements and purchases. Mix of income surtax set annually : 4% of income surtax equates to the additional.48. Property taxes are expected to “decrease” some due to projected increase in taxable valuations; including additional wind turbine farm valuations.

5. What purchases are allowed with PPEL Funds? Purchase or lease of buildings, equipment, and technology exceeding $500 (computers, musical instruments, copiers, etc.) Security Measures/Fire Life Safety purchases Purchase or lease of vehicles or buses Construction of buildings, roads, parking lots (S.A.V.E.-State Penny typical for construction) Repair, remodeling and reconstruction of existing facilities (roof projects, etc.) Expenditures for energy conservation 5

6. What purchases are NOT allowed with PPEL Funds? School district employee salaries, benefits or travel expenses Materials and supplies Printing costs or media services Heating and cooling costs or bus fuel 6

7. Voter Approved PPEL (Area Schools—FY14) CITY PROPERTY TAX RATE VOTER APPROVED PPEL RATE PROPERTY TAX DOLLARS Southeast Webster Grand Community 14.435.523,050,663 Fort Dodge Community Schools 15.4571.09313,934,743 Boone Community Schools 17.6421.348,325,634 Greene County Community Schools 12.848.4875,886,823 Ogden Community Schools 14.3891.343,263,754 Northwest Manson Community Schools 10.571.833,350,286 Paton Churdan Community Schools 10.898.861,173,001 Stratford Community Schools 15.729.671,028,930 Prairie Valley Community Schools 9.25802,920,966 7

8. Voter Approved PPEL 239 Districts in the State of Iowa have a Voter-Approved PPEL in place. 239 of 346 Districts = 69% Having the PPEL in place for years often reduces the need to have higher PPEL rates. Typical family paying $500 in state income tax, an increase of $20 per yr. Pay $1,000 = $40.00 a yr. 8

9. What does a Voter Approved PPEL do for SWG Students? PPEL is an important part of the formula to ensure every child in our District has the opportunity to learn in buildings that are adequately maintained. PPEL provides a cost-effective solution for proper maintenance of our buildings and grounds, preventing more costly repairs in the future. PPEL will provide our students with increased access to technology. 21st Century Digital and Literacy Skills are crucial for successful preparation for their futures. 9

10. What are the plans for the Voter Approved PPEL funds? A. Five Year Long-Range Facilities Plans, includes: * Student Centered Technology *Building and Grounds Improvement *Improve -Maintain Transportation Fleet 10

11. *Student Centered Technology 1 to 1 computers for students grades 5 th -8 th annual cost - $75,000. All new wiring, access points. (No protective Chromebook cases have been purchased) *** 3 yr. usage : $350 ea / What if district decided to purchase new MacBook Pro’s? ($1,100 ea). Improvements to infrastructure – Servers, Arrays, wiring, etc. $45,000 over 3 years Elementary: I-pad Initiative purchases needed- $50,000 11

12. *Building and Grounds Improvement What improvements are needed? In fiscal year 2013, SWG replaced the gym floor and bleachers at the Burnside building (now SV Middle School). The previous floor and bleachers were from the late 1950’s. The cost of this was $150,000. * The Elementary School has been replacing heating/cooling system coil units over the summer; more replacements will be needed. * Dayton and Burnside MS roof repairs – several sections will need to be replaced in the next 3-5 years. $300,000. * School chairs, desks, furniture, lunchroom tables. $30,000 annually * Softball/Baseball Complex (decision): Musco Lights / Harcourt complex. $100,000. * Portable Classrooms (decision?): MS classes held in portable classrooms. 12

13. Security System improvements – Electronic Keyless Entry System/ Intercom MS-Elem. School - $50,000 Boiler repairs – bldg. operating systems - $15,000 Continued maintenance of Boxholm Building - $15,000 Safety/Fire Code Corrections in both buildings - $15,000 Energy Efficiencies (window replacement,etc.) Dayton Center - $50,000 *Building and Grounds Improvement - continued 13

14. *Improve Transportation Fleet SWG has a fleet of 13 buses. Buses are a mandatory and vital part of a rural school district. Buses need to be rotated out of inventory every 1-2 yrs. to ensure proper operation and safety. Currently, we have 5 buses with close to/ over 200,000 miles. Annual costs increasing for bus rotation=$85,000- $95,000. District encompasses 225 square miles. We continue to run a.m. and p.m. shuttle buses for 7-12 before school and after school extra-curricular and fine arts programs. In addition to buses, SWG operates a fleet of cars/vans for special needs transportation and activities: several every day. SWG may need to replace one or two multi passenger vehicles every other year for next 3-4 years at a cost of $40,000. 14

15. What is required for a Voter Approved PPEL? A simple majority vote (50% plus 1) is required for passage. Maximum 10 Year Duration for V-PPEL Asking for $1.00; not the maximum $1.34 SWG’s Current FY15 Tax Rate is $14.435 *** SIAC Message: recommendations, considerations?!? Use of social media; Q and A resource; PPEL voter doc. 15

16. PPEL: Community Information Dates 1/14/2015 – Community / Public Meeting Dayton Elem. – Library 6:00 p.m. (Beginning of BOE meeting) Q and A session with Administration, Board Members, FCMG, LLC. PPEL Election Date = 2/3/2015 12:00-8:00 p.m. Polling Places: Dayton Elem., Burnside Comm. Ctr., Harcourt Library 16