About the 1/2 Cent Sales Tax Initiative

In 2018, voters in Polk County approved a renewal of the half-cent sales tax
initiative, recognizing that safe, secure, quality schools are paramount to
creating a positive learning environment for all of our students, allowing them
to grow and flourish. We offer our sincere thanks to local residents and visitors
for their part in ensuring a bright future for our single greatest resource – the
children and young people of Polk County.

New School Layout

The History of the 1/2 Cent Sales Tax

Thank you!

In 2003, the voters of Polk County approved a half-cent sales tax to address critical building and capacity needs of the Polk County Public Schools. This increased the county sales tax from 6% to 6.5%, and only applies to the first $5000.00 of the price of a taxable purchase. Approved for 15 years, the collected tax was designated toward ongoing improvements, including additional schools and classrooms to accommodate population growth, modernization of older schools, the replacement of portables with permanent structures, maintenance of all facilities, repairs and enhancements to the buildings and systems, upgrades in technology, and increased student safety.

Over its initial 15-year implementation, the sales tax yielded approximately $560,000,000. The School Board used this money as the main source of capital and maintenance funding for the projects identified by the district under the Polk Promise Half-Cent Sales Tax Initiative, and for other projects approved by the oversight committee due to immediate need.

In November of 2018, the voters of Polk County approved a renewal of the half-cent sales tax to address continuing building and capacity needs within the district.

The half-cent sales tax can only be used for capital projects including facilities maintenance, renovations, and construction, as well as security and technology, Sales tax revenue cannot be spent on general operating expenses such as salaries or instructional material. The sales tax extension is projected to raise $675 million dollars for Polk County schools. As with the 2003 sales tax, audits will be conducted and the oversight committee will ensure the monies are being spent as promised.

Latest News

2022 - 2023 Facilities Update

1/2 Cent Sales Tax Projects

Side view of school

On November 6, 2018, the voters of Polk County approved an extension of the half-cent sales tax for public schools.  This tax will continue for 15 years, from January 1, 2019 through December 30, 2034.

How Much you Contribute:

A family of four with an income of $55,000 a year pays about $61.25 per year for the 1/2 cent sales tax.

Annual Salary, Family of 4

$30,000 - $39,000
$40,000 - $49,000
$50,000 - $59,000
$60,000 - $69,000
$70,000 - $79,000
$80,000 - $89,000
$90,000 - $99,000

Cost Per Year


Cost Per Month


Oversight Committee

Davenport Elementary School

As part of the 1/2 cent sales tax initiative, a twenty-one member Oversight Committee was formed, appointed by the Polk County School Board, for financial accountability. District staff reports to the committee four times yearly, to review current, new, and potential future projects funded with sales tax money.


The mission of the committee is to oversee the management of the tax collected to insure that such funds are used in the way they were intended.

At each meeting, the committee members receive the following reports:

  • Sales Tax revenue report
  • Construction projects completed in the last quarter
  • Projects in progress
  • Upcoming projects
  • Other information desired by the committee


  • The committee meets quarterly, every March, June, September, and December, with the option to call for additional meetings as deemed necessary.

Meeting Agendas & Minutes