April 9, 2025

Nebraska’s Fiscal Crisis Is a Roadmap for What Iowa Must Avoid

Nebraska’s proximity to Iowa provides a sterling example of how taxpayers can win as state’s put forth competing tax policies.  In response to Iowa’s shrinking income tax rates and retirement-tax elimination, Nebraska’s legislature enacted significant income tax cuts of their own in 2023 to remain competitive with their neighbors to the east. But they failed to balance these cuts with corresponding spending restraint — a critical oversight that has led to financial distress.

Sarah Curry, DBA Property Taxes
April 4, 2025

Understanding Assessments and Property Taxes

Each year, property owners receive updated assessments of their real estate values, often leading to concerns that higher assessments directly cause an increase in property taxes. While we don’t want to immediately dismiss every concern about assessments and valuations, we have to remind everyone of the root cause of growing property tax bills: spending decisions made by local governments. Valuations are just one part of the overall property tax equation and do not, by themselves, determine tax increases.

Sarah Curry, DBA Property Taxes
February 17, 2025

Iowa’s Franchise Fees: An Overview

Many cities are not content with the revenue provided to them by property taxes, sales taxes, and other revenue sources.  As a result, they are seeking more dollars from other sources. A franchise fee in Iowa is a charge that cities can impose on providers of utilities and other municipal services (such as gas, electricity, water, cable, and mass transit) for using public property to deliver them. These fees are passed on to consumers as part of their utility bills.

Sarah Curry, DBA Taxes
January 15, 2025

Cities Hike Property Taxes Despite Restrictions

Cities collectively increased property taxes on their residents by nearly $115 million, even with the restrictions set forth in the property tax reform law. Iowa is home to 940 incorporated cities, and their property taxes increased approximately 7% in total over last year’s collections. That percentage represents almost $115 million more taken from residents in just one year, even with […]

Sarah Curry, DBA Property Taxes
January 8, 2025

Where Do Iowa’s Property Taxes Go?

For the first time in state history, local governments collected over $7 billion in property taxes. In fiscal year 2025, Iowa property taxpayers reached an unprecedented milestone. For the first time in state history, local governments collected over $7 billion in property taxes during the fiscal year. This landmark was driven by a 6.79% increase in property tax collections compared […]

Sarah Curry, DBA Government Spending
December 20, 2024

Counties Subject to Restrictions Increased Taxes More Than 7%

The average property tax increase for the 75 counties affected by valuation-based restrictions was still 7.6%. After the passage of a property tax reform law in 2023 (HF718), many local elected officials complained that the restrictions on property tax revenue growth limited their ability to provide for their residents. With some time having passed, available data show exactly how many […]

Sarah Curry, DBA Property Taxes
November 7, 2024

November 2024 Local Bond Election Results

A total of 48 bonds were on the ballot across the state, and 20 passed, resulting in $623.8 million in new spending. Iowa taxpayers made their voices heard on the potential new $1.1 billion in spending proposed by local governments on November 5, 2024. Ballots in 59 counties, directly affecting 82.4% of the state’s population, included new spending that would […]

Sarah Curry, DBA Property Taxes
October 14, 2024

Property Tax Increases on the Ballot in 12 Counties

Voters will be asked to approve funding for emergency medical services (EMS), more commonly referred to as “the ambulance tax.” Current law (federal, state, and local) allows variation in how government entities provide (or do not provide) emergency medical services (EMS), including ambulance services. Iowa’s statutes require local delivery of law enforcement and fire protection, which may deliver first-responder medical […]

Sarah Curry, DBA Government Spending
October 10, 2024

New Debt Proposals Exceed $1 Billion for November Election

Taxpayers across 59 counties, representing 82% of the state’s population, will be asked to increase their debt burden. The November 5, 2024, general election ballots in 59 counties will have bond questions. This potential new spending of $1.13 billion would, if enacted, directly affect 82.4% of the state’s population. The bond questions cover a variety of local government types: Nine […]

Sarah Curry, DBA Government Spending
October 1, 2024

Federal Tax Law Change Raises Cost of Refinancing Debt for State and Local Governments

State and local governments have enjoyed hundreds of billions of dollars in interest cost savings by refinancing their debt, but that all changed in 2018, costing taxpayers billions. Iowa’s state and local governments have almost $21 billion in outstanding debt obligations, with two-thirds of that total borne by local property taxpayers. The combined debt of Iowa’s cities, counties, and schools […]

Sarah Curry, DBA Federal Funds
September 12, 2024

Majority of Special Elections Approve Property Taxes; Low Turnout the Norm

Voter turnout for city and county measures was 10.5%, while school measures drew only 8.5%. On September 10, 2024, twenty-one local governments held special elections with property tax measures on the ballot. Unofficial results show most of the measures passed, adding up to nearly $14 million in property tax costs. Ten of the 13 participating school districts succeeded with their […]

Sarah Curry, DBA Education
September 6, 2024

September 10th Special Election: More Property Tax Increases on Ballots

Twenty-one local governments are seeking property tax hikes on top of already-elevated assessments. On September 10, 2024, 13 school districts, two counties, and five cities will place property tax questions before voters in a special election. Eleven school districts are requesting a renewal or an increase in physical plant and equipment levies (PPELs), which generate local property tax dollars for […]

Sarah Curry, DBA Education
August 15, 2024

City Property Tax Pain Index

Of the 275 cities evaluated, nearly 90% chose to increase the property tax pain on their residents. Any Iowans looking at their property tax bills can see that they keep going up year after year, but how much exactly? And how much property tax pain are you and your family about to experience from the spending decisions your locally elected […]

Sarah Curry, DBA Government Spending
August 13, 2024

County Property Tax Pain Index

91 counties increased their property tax revenue on a per capita basis since last year. Any Iowan looking at their property tax bills can see that they keep going up year after year, but how much exactly? And how much property tax pain are you and your family about to experience from the spending decisions your locally elected officials are […]

Sarah Curry, DBA Government Spending

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