July 9, 2026

Property Does Not Exist to Support Government

Supreme Court Clarifies Tax Sale Rights: In Pung v. Isabella County, the U.S. Supreme Court ruled that taxpayers are entitled to the surplus proceeds from a tax sale—but not the fair market value of their property if it later sells for more. “Nothing Less, and Nothing More”: Building on its 2023 Tyler decision, the Court reaffirmed that governments may collect unpaid taxes through a tax sale, but may retain only what is owed and must return any surplus to the former property owner. Property Rights Still Matter: While concurring in the judgment, Justice Clarence Thomas emphasized that property rights are fundamental and argued that the Constitution places strict limits on the government’s power to take private property, reminding officials that “the government exists to protect property; property does not exist to support the government.”

John Hendrickson and Richard Phillips Governance
June 30, 2026

The Jungle (Primary) Will Bring You to Your Knees

Iowa’s primary system protects both voters and political parties while still allowing independents to participate. Any voter can change their party affiliation at the polls on primary day, ensuring access without allowing one party to influence another party’s nominee. Jungle primaries and ranked-choice voting add confusion, not clarity. These systems can produce same-party general elections, ballot exhaustion, lengthy vote counts, and a more complicated election process for voters and election officials alike. Iowa’s election system isn’t broken and doesn’t need a radical overhaul. Courts have upheld the constitutionality of closed primaries, and Iowa’s straightforward process promotes election integrity, transparency, and confidence in the outcome.

John Hendrickson and Richard Phillips Taxes, Spending, & Budget
June 2, 2026

Is Iowa Law in Violation of the Takings Clause?

Iowa’s tax sale system allows private investors to acquire property when taxes go unpaid, raising questions about whether homeowners can lose equity that exceeds the amount of taxes owed. Both the Iowa and U.S. Constitutions protect property rights, and the Fifth Amendment’s Takings Clause prohibits the government from taking private property without just compensation. A unanimous 2023 U.S. Supreme Court ruling held that government cannot keep proceeds beyond a taxpayer’s debt, a precedent that may have significant implications for Iowa’s tax sale laws.

John Hendrickson and Richard Phillips Governance
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Let’s be honest, big government is big bureaucracy, and common sense tells us big bureaucracy is ineffective. That’s why ITR Foundation works to:

  • Research principled solutions
  • Educate Iowans about our solutions
  • Activate Iowans in support of our solutions

By applying the principles of limited government, free enterprise, and the rule of law to public policy, we can ensure all Iowans will have the opportunity to succeed.

ITR Foundation set the policy groundwork for many recent taxpayer victories in Iowa:

  • Increased property tax transparency and spending restraint
  • A 3.8% flat individual income tax rate
  • Elimination of income taxes on retirement income
  • Elimination of inheritance tax
  • Creating a path to reduce corporate income tax to 5.5%
  • Phasing-out special tax incentives in the corporate tax code
  • Banning local universal basic income programs