On September 8, 2026, Iowans in communities across the state will head to the polls to decide how their local governments and school districts raise and spend taxpayer dollars. Special elections have historically drawn some of Iowa’s lowest voter turnout, but the decisions made at these elections can affect taxpayers for years.

This election includes 25 tax and revenue questions and one school-board governance question. Eighteen involve school district Physical Plant and Equipment Levies (PPEL), which together would authorize approximately $17 million in annual revenue when fully effective.

School District PPEL Measures

Seventeen school districts have 18 PPEL questions on the ballot, with Webster City asking voters to decide two separate proposals. A voter-approved PPEL may be authorized for up to 10 years at a maximum property-tax rate of $1.34 per $1,000 of taxable valuation. Revenue is restricted to eligible capital expenses, and districts may also issue bonds backed by future PPEL collections.

The proposals range from new levies and renewals to increases in existing rates. Dubuque would double its rate from $0.67 to $1.34, while South Winneshiek would increase its property-tax rate from $0.30 to $1.34 while eliminating its 3% income surtax. Maquoketa and Webster City are seeking additional levies that would operate alongside existing PPEL authorizations. Some districts are also seeking voter approval years in advance; Charles City’s proposal, for example, would not take effect until 2030.

Taken together, the proposals would authorize approximately $17 million in estimated annual PPEL revenue when fully effective. That is not $17 million in new revenue; the total includes existing PPEL revenue districts are asking voters to continue, along with increases and new or additional levies.

To learn more about the PPEL, click here.

School District SAVE Revenue Purpose Statements (RPS)

Four districts are asking voters to extend their Revenue Purpose Statements (RPS), which determine how districts may use revenue from SAVE, Iowa’s statewide one-cent sales tax for school infrastructure. The measures do not impose a new sales tax, and districts receive SAVE allocations regardless of whether voters approve an RPS.

The measures follow legislation enacted in 2026 extending SAVE through 2070. If approved, the statements would provide districts long-term authority over how SAVE revenue is used and would not expire for decades. Although an RPS does not create a new tax, it can affect property taxes because SAVE dollars that might otherwise provide certain property-tax relief can instead be used for authorized infrastructure purposes.

To learn more about Revenue Purpose Statements and how they can affect property taxes, click here.

City & County Tax Measures

Three other measures involve local taxes: Ankeny voters will consider a new 1% Local Option Sales and Services Tax (LOSST), Wayne County voters will decide whether to continue their existing 1% LOSST, and Reinbeck voters will consider a new property-tax levy for capital improvements.

City of Ankeny

Ankeny’s proposed 1% LOSST is expected to generate approximately $12 million annually. The ballot dedicates 50% of the revenue to property-tax relief, with the remaining 50% available for capital projects or debt retirement.

Read more about how LOSST works and what the proposal could mean for Ankeny taxpayers here.

Wayne County

Wayne County’s existing 1% LOSST expires Dec. 31, 2027. County officials say it currently generates more than $600,000 annually and projects an additional $300,000 to $400,000 in future revenue.

Unlike Ankeny, none of the Wayne County propositions designate revenue for property-tax relief. Instead, each jurisdiction proposes using 100% of its share for purposes including infrastructure, parks, utilities, public safety, city operations and debt retirement.

City of Reinbeck

Reinbeck voters will consider a new property-tax levy of $0.675 per $1,000, expected to generate approximately $50,000 annually for a Capital Improvements Reserve Fund. The levy—the maximum rate allowed for this fund under Iowa law—would continue until repealed.

Other Public Measure

Delwood Community School District voters will decide whether to eliminate geographic residency requirements for four of its five school board seats. All five directors are currently elected districtwide, but four must reside within designated director districts. Under the proposal, all five could live anywhere within the district. Published board minutes do not state a reason for the proposed change.

Conclusion

Special elections often receive less attention than November elections, but many of these decisions could remain in place for years—or indefinitely. Whether a proposal is a new tax, renewal, extension or additional levy, voters should consider how much revenue it will generate, how it may be spent and how long the authorization will remain in place.