Compiled from MSRB EMMA & public records · read-only public record · debt as of Sep 23, 2026 · latest trade Sep 22, 2026 · latest filing Aug 18, 2026
Bonds issued for
Schools & education
Credit ratings
agency-statedMoody's
A1
17 rated securities · insured
S&P
AA
7 rated securities · insured
Maturity profile
par maturing by year · as of Sep 2026Recent activity
rating actions & filingsOther Financial / Operating Data filed
Aug 18, 2026 · Other Financial / Operating Data: Incorporate OS by Reference
Official statement posted
Aug 10, 2026 · CERTIFICATES OF PARTICIPATION, SERIES 2026
Official statement posted
Aug 4, 2026 · CERTIFICATES OF PARTICIPATION, SERIES 2026
Annual Financial Information and Operating Data filed
Apr 29, 2026 · Annual Financial Information and Operating Data: 2025 Annual Re…
Apr 14, 2026 · Concurrently, we have downgraded to Aa3 from Aa2 the district's…
Audited Financial Statements or ACFR filed
Mar 31, 2026 · Audited Financial Statements or ACFR: 2025 ACFR - Polk County S…
Debt overview
MuniPro reconciled book · as of Sep 2026Outstanding par
$136.8M
Bond series
2
CUSIPs
10
Callable par
$57.3M
Avg coupon
5.00%
Avg maturity
3.2 yrs
Tax status
100% Tax-exempt
Maturity profile
principal by maturity · debt service · ✓ QuantLibPrincipal maturing by year, split by call status. Reconciled from MuniPro’s curated bond-level debt profile.
Outstanding securities
2 series · 10 CUSIPs
Credit / Series / CUSIP
Tax
Coupon
Final
Outstanding
Callable
CUSIPCouponMaturityOutstandingCall
8 maturities · first call Oct 2029 · full schedule on EMMA
Compiled from MuniPro’s reconciled bond-level debt profile and Official Statements on EMMA. Certain obligations — bank loans, capital leases, or private placements — may not be reflected; not a substitute for the issuer’s audited financial statements.
Market activity
EMMA · secondary trades · latest Sep 22, 2026Each dot is a reported secondary trade — yield by trade date, sized by par, colored by trade side. Hover for detail.
Trade dateSecurityPriceYieldSizeSide
Sep 22
731127DC7
102.49
4.12%
15,000
Inter-Dealer Trade
Sep 22
731127DC7
102.49
4.12%
15,000
Customer Sold
Sep 22
731125KW9
102.28
3.15%
470,000
Inter-Dealer Trade
Sep 22
731125KW9
102.28
3.15%
470,000
Customer Bought
Sep 22
731125KW9
102.06
3.33%
330,000
Inter-Dealer Trade
Sep 22
731125KW9
102.07
3.32%
330,000
Inter-Dealer Trade
Sep 22
731125KW9
102.09
3.31%
140,000
Inter-Dealer Trade
Trade prints reported to the MSRB — a live market signal a manual issuer page cannot show.
20 callable securities carry a stated call price — refunding candidates as rates move.
Recent rating actions
Moody's · S&P · Fitch · KBRA
Moody's
Concurrently, we have downgraded to Aa3 from Aa2 the district's issuer and sales tax ratings and downgraded to A1 from Aa3 the dist…
Apr 14, 2026
Downgrade
Aa2 → Aa3
Moody's
Rating Action: Moody's confirms Polk County School District, FL's Aa2 issuer and Aa3 COP ratings; affirms Aa3 sales tax rating 19 A…
Apr 19, 2021
Affirmed
Aa3
Fitch
Previous Rating: 'AA-'/Outlook Stable.
Mar 11, 2021
Withdrawn
AA-
Outlook Stable
Rating actions as disclosed by the issuer to the MSRB’s EMMA system under SEC Rule 15c2-12; the ratings are the opinions of the respective rating agencies (Moody's, S&P Global Ratings, Fitch Ratings, KBRA). Dates are the rating-action dates stated in each notice.
Document library
35 documents · sourced from EMMA & the issuer
P
Other
Other Financial / Operating Data: Incorporate OS by Reference
Other FilingsAug 2026
OtherEMMA · disclosure
P
OS
CERTIFICATES OF PARTICIPATION, SERIES 2026
Official StatementsAug 2026
OSEMMA · official statement
P
OS
CERTIFICATES OF PARTICIPATION, SERIES 2026
Official StatementsAug 2026
OSEMMA · official statement
P
Credit
2025 Annual Report - Polk County School Board, FL
Credit & RatingsApr 2026
CreditEMMA · disclosure
P
Financial
2025 ACFR - Polk County School Board, FL
Financial ReportsMar 2026
FinancialEMMA · disclosure
P
Financial
2025 Draft ACFR - Polk County School Board, FL
Financial ReportsMar 2026
FinancialEMMA · disclosure
P
Financial
2025 Notice of Filing Unaudited Financial Statements - Polk County School Board, FL
Financial ReportsMar 2026
FinancialEMMA · disclosure
P
Credit
2024 Annual Report - Polk County School Board, FL
Credit & RatingsApr 2025
CreditEMMA · disclosure
P
Financial
2024 ACFR - Polk County School Board, FL
Financial ReportsMar 2025
FinancialEMMA · disclosure
P
Credit
2023 Annual Report - Polk County School Board, FL
Credit & RatingsApr 2024
CreditEMMA · disclosure
P
Financial
2023 ACFR - Polk County School Board, FL
Financial ReportsMar 2024
FinancialEMMA · disclosure
P
Financial
2022 ACFR - Polk County School Board, FL
Financial ReportsAug 2023
FinancialEMMA · disclosure
P
Financial
2022 Notice of Filing Unaudited Financial Statements - Polk County School Board, FL
Financial ReportsApr 2023
FinancialEMMA · disclosure
P
Credit
2022 Annual Report - Polk County School Board, FL
Credit & RatingsApr 2023
CreditEMMA · disclosure
P
Financial
2022 Unaudited Financial Statements - Polk County School Board
Financial ReportsApr 2023
FinancialEMMA · disclosure
P
Annual Data
2021 Operating Data - Polk County School Board, FL
Annual / Operating DataFeb 2022
Annual DataEMMA · disclosure
P
Financial
2021 ACFR - Polk County School Board, FL
Financial ReportsJan 2022
FinancialEMMA · disclosure
P
Annual Data
2020 Operating Data - Polk County School Board, FL
Annual / Operating DataMar 2021
Annual DataEMMA · disclosure
P
Financial
2020 CAFR - Polk County School Board, FL
Financial ReportsMar 2021
FinancialEMMA · disclosure
P
OS
REFUNDING CERTIFICATES OF PARTICIPATION (SCHOOL BOARD OF POLK COUNTY, FLORIDA, MASTER LEA…
Official StatementsJan 2020
OSEMMA · official statement
P
OS
SALES TAX REVENUE BONDS, SERIES 2019
Official StatementsMay 2019
OSEMMA · official statement
P
OS
SALES TAX REVENUE BONDS, SERIES 2019
Official StatementsMay 2019
OSEMMA · official statement
P
OS
REFUNDING CERTIFICATES OF PARTICIPATION SERIES 2010B
Official StatementsMar 2010
OSEMMA · official statement
P
OS
CERTIFICATES OF PARTICIPATION (MASTER LEASE PROGRAM) SERIES 2009B
Official StatementsJul 2009
OSEMMA · official statement
P
OS
CERTIFICATES OF PARTICIPATION (MASTER LEASE PROGRAM) SERIES 2009A
Official StatementsJul 2009
OSEMMA · official statement
P
OS
VAR COPS 2008-A
Official StatementsJul 2008
OSEMMA · official statement
P
OS
VAR COPS 2008-A
Official StatementsJul 2008
OSEMMA · official statement
P
OS
SALES TAX REV BDS 2007
Official StatementsNov 2007
OSEMMA · official statement
P
OS
Official Statements
Official StatementsJul 2005
OSEMMA · official statement
P
OS
Official Statements
Official StatementsMay 2004
OSEMMA · official statement
P
OS
COPS MASTER LEASE PROG 2004 A
Official StatementsJul 2003
OSEMMA · official statement
P
OS
RFDG-MASTER LEASE PROG-SER B
Official StatementsJul 2003
OSEMMA · official statement
P
OS
RFDG-MASTER LEASE PROG-SER A
Official StatementsNov 2002
OSEMMA · official statement
P
OS
MASTER LEASE-SER A
Official StatementsMar 2001
OSEMMA · official statement
P
OS
SER A
Official StatementsMay 1999
OSEMMA · official statement
Annual / Operating Data
2021 Operating Data - Polk County School Board, FL
2020 Operating Data - Polk County School Board, FL
Credit & Ratings
2025 Annual Report - Polk County School Board, FL
2024 Annual Report - Polk County School Board, FL
2023 Annual Report - Polk County School Board, FL
2022 Annual Report - Polk County School Board, FL
Financial Reports
2025 ACFR - Polk County School Board, FL
2025 Draft ACFR - Polk County School Board, FL
2025 Notice of Filing Unaudited Financial Statements - Polk County School Board, FL
2024 ACFR - Polk County School Board, FL
2023 ACFR - Polk County School Board, FL
2022 ACFR - Polk County School Board, FL
2022 Notice of Filing Unaudited Financial Statements - Polk County School Board, FL
2022 Unaudited Financial Statements - Polk County School Board
2021 ACFR - Polk County School Board, FL
2020 CAFR - Polk County School Board, FL
Official Statements
CERTIFICATES OF PARTICIPATION, SERIES 2026
CERTIFICATES OF PARTICIPATION, SERIES 2026
REFUNDING CERTIFICATES OF PARTICIPATION (SCHOOL BOARD OF POLK COUNTY, FLORIDA, MASTER LEASE PROGRAM) SERIES 2019A
SALES TAX REVENUE BONDS, SERIES 2019
SALES TAX REVENUE BONDS, SERIES 2019
REFUNDING CERTIFICATES OF PARTICIPATION SERIES 2010B
CERTIFICATES OF PARTICIPATION (MASTER LEASE PROGRAM) SERIES 2009B
CERTIFICATES OF PARTICIPATION (MASTER LEASE PROGRAM) SERIES 2009A
VAR COPS 2008-A
VAR COPS 2008-A
SALES TAX REV BDS 2007
Official Statements
Official Statements
COPS MASTER LEASE PROG 2004 A
RFDG-MASTER LEASE PROG-SER B
RFDG-MASTER LEASE PROG-SER A
MASTER LEASE-SER A
SER A
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Disclosure record
2 years of annual filings on EMMA34 continuing-disclosure filings compiled
Latest filing within the past year · Aug 2026
Public documents
35Public contact
ListedAnnual financial filings posted to the MSRB’s EMMA, newest first — a reporting-cadence signal. Click a year to open the filing.
34 continuing-disclosure filings compiled
Latest filing within the past year · latest posting 2026-08-18
✓ Issuer website on file
Counts what BondGov has compiled from the MSRB’s EMMA — a coverage fact, not a compliance rating or a days-late claim. Contact routes show as on file only; the address itself is never published here. Verify on EMMA ↗
Standing
as of Sep 23, 2026What the public record shows about this issuer’s disclosure practice. Compiled from the MSRB’s EMMA and from award letters governments record themselves. MuniPro confers no credential and issues no rating.
Credentials on record
Conferred by GFOA, recorded from the award letter. Never inferred.
Certificate of Achievement for Excellence in Financial Reporting
No receipt on file
Distinguished Budget Presentation Award
No receipt on file
Popular Annual Financial Reporting Award
No receipt on file
Nothing recorded here means nothing has been recorded — not that an award was withheld.
Dated obligations
Filings a law or contract puts a date on.
Not measured
MuniPro does not hold this issuer’s own continuing-disclosure undertaking date, so no filing is called late here. Why →
Record quality
Disclosure practice — not an assessment of creditworthiness.
Annual reporting compiled
2 of 3
2 of 3 reporting years (2023–2025) have an annual financial filing compiled from the MSRB’s EMMA. The denominator is MuniPro’s 3-year reading window — it is NOT a filing obligation, and a missing year here means no filing was compiled, not that one was owed and skipped.
Record freshness
Within the past year
The newest continuing-disclosure filing MuniPro has compiled for this issuer was posted 36 days ago. This is the age of the public record — it is not a lateness claim, because MuniPro does not hold the date this issuer’s undertaking sets.
Filing timeliness
Not measured
Timeliness needs the date this issuer’s own continuing-disclosure undertaking sets. MuniPro does not hold it, and will not substitute a generic interval.
Standing describes disclosure practice — not an assessment of creditworthiness. It is not a rating, a rank against other governments, or a MuniPro credential. See the full computation →