Duane Van Hemert • February 19, 2008

The Des Moines Register editorial staff has overlooked one very important consideration while debating the merits of continuing the local-option sales tax for school infrastructure as a statewide tax. While having these funds to rebuild our aging infrastructure has been nothing less than spectacular, the prospect of their continued use should be supported and would allow school districts to complete jobs started and address several long-term needs, if made permanent.
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School buildings today are driven by complex building codes and require modern safety systems that include elevators, fire alarm and suppression systems, fire sprinklers, advanced roofing and insulation techniques, security alarms, energy-management controls, updated technology, advanced heating-and-cooling systems, improved environments and energy-efficient geothermal wells. None of these modern building systems played a very significant part of school buildings constructed 50 to 100 years ago when districts needed only to maintain boilers and basic mechanical systems in addition to caring for masonry.

Today's modern building systems all have a life expectancy that will eventually be very expensive to maintain or replace in 25 to 30 years. This should be of great concern for all Iowa taxpayers and school boards that have literally invested hundreds of millions in new buildings and renovations. Without a reliable funding source, school districts will find themselves in much the same place as the late 1990s - with buildings that were neglected and critical maintenance deferred.

Making the sales tax a permanent funding source for school-infrastructure needs will give school districts the ability to maintain school facilities without using already tight general-operating funds. The same general-operating funds that are used to pay utility bills that could be dramatically reduced with energy-efficient buildings and energy-management systems. The same general funds that are used for teaching salaries could be enhanced by eliminating or significantly reducing the dependence on ever-increasing building needs and energy costs. School districts that are doing prudent planning will not only need to address the current infrastructure, or lack of it, but will also be able to plan for the inevitable building and system needs. Taxpayers will benefit as school boards become less dependent on bond issues and the sales tax can be used to retire debt or reduce property taxes.

The Iowa Legislature and Gov. Chet Culver should give serious consideration to and approve making the local-option sales tax a use specific and permanent source of funding for school infrastructure. Without it, school districts in tax-poor areas that are less likely to approve bonding will be forced to rely on the use of physical-plant-and-equipment levies to address their needs, but they will not be sufficient. Today's reality is that the PPEL is being used for so many other critical needs, such as busing, musical instruments, technology, building lease payments and major-equipment purchases. Without a source for infrastructure maintenance and funding, general-operating funds will be stretched to the maximum with utility costs, overhead, teacher pay and routine maintenance. By providing a permanent source for building needs, Iowa will be in a better position to provide the environment, technology and education that will be required for us to compete in the emerging global marketplace.