Iowa is one of 11 states that does not directly pay for school repairs and construction, leaving taxpayers fully responsible for infrastructure improvements in their school districts.

“Basically, all the money that is used to construct or repair schools come from local efforts,” said Z. Milton Wilson, consultant in school facilities for the Iowa Department of Education.

The other states are Idaho, Louisiana, Michigan, Missouri, Montana, Nevada, North Dakota, Oklahoma, Oregon and South Dakota.

The state doesn’t have enough money to finance the school’s repair and construction needs, said Pat Schultz, research analyst with the Iowa House Republican caucus staff. From the state’s $4.7 billion annual budget, $2.7 billion already is going to education, she said.

Ongoing community efforts are needed to solve infrastructure problems, Schultz said. Some schools were built in the 1800s and need a lot of work.

“In the broad picture, the state is a partner with local school districts and makes a tremendous effort to equalize districts’ operating budgets throughout the state,” said Rep. Betty Grundberg, R-Des Moines.

The state provides the overall operating budget for the districts, which covers minor maintenance, teacher salaries and ongoing operating expenses, Grundberg said.

When other needs arise, such as repairs or construction, it is up to the local districts to find ways to raise the funds.

One way schools do this is through bond issues. In order to get a bond to pass, a 60 percent majority approval is required, Wilson said.

A second way for districts to raise money is by passing the School Plant and Equipment Levy, which is divided into two sections.

The regular plant and equipment levy can be imposed by local board action and cannot exceed 33 cents per $1,000 of assessed value. The category “taxable valuation” includes everything regularly taxed, especially property, Wilson said.

“The more valuation you have, the less you get from the state,” Grundberg said. “Property-poor areas have a real benefit.”

The second part of the levy is approved by a majority of voters and cannot exceed $1.34 per $1,000 of assessed value.

“This is not going to raise a great deal of money at one time,” Wilson said.

The third choice for districts is a local-option sales tax, a method which was recently approved by the Iowa Legislature. The 1 percent sales tax can be used to rebuild school infrastructure, Wilson said.

“Although it is a sales tax, it is not a very regressive sales tax,” Grundberg said. It does not tax things such as food, medications or cars.

If the state were to provide any funding for school infrastructure in the future, Schultz said it would only be for emergency needs and maintenance.