From Pilgrims to Property Taxes

America’s earliest settlers believed government existed only to protect natural rights—especially property—not to manage society. Families, churches, and communities handled most social needs through voluntary cooperation, cultivating a citizenry capable of self-rule.
This founding worldview clashes with today’s rising property-tax burdens. Drawing on John Locke’s social-contract theory, the article argues that when government taxes away the fruits of a family’s labor or threatens their ability to stay in their home, it violates the very purpose for which government was created.

Iowa Still Winning the Tax Rivalry with Nebraska

Iowa outperforms Nebraska on tax policy, climbing rapidly in national competitiveness rankings thanks to major tax reforms, while Nebraska continues to lag behind in several key categories.

Iowa’s pro-growth tax “playbook”—including a flat 3.8% income tax, elimination of retirement income and inheritance taxes—has strengthened its economic position and attracted migration from neighboring states like Nebraska.

Despite Iowa’s strong lead, vulnerabilities such as high property taxes remain, underscoring the need for continued reform to maintain Iowa’s competitive edge.

As Washington Fumbles, Iowa Needs a Backup Plan

The federal government shutdown has now stretched into its second week, with no clear end in sight. The Senate has failed multiple times to advance temporary funding measures, and both parties continue to trade blame. While Washington’s politicians argue, states like Iowa are left dealing with the fallout.

This isn’t the first time we’ve seen dysfunction in D.C., and it likely won’t be the last. But for Iowans, the shutdown is a sharp reminder of just how dependent our state and local governments have become on federal money.

Upcoming November 2025 Bond Elections

Iowa’s November 2025 city and school elections are quickly approaching, and voters will see 53 bond proposals on ballots across the state. Altogether, these measures seek approval for more than $1.5 billion in new borrowing.

It’s important to remember that local governments repay debt with property taxes. While some districts claim they will “keep the rate the same,” the reality is that property taxes will still be higher than they otherwise would be—often for the next two decades.

What is the Physical Plant and Equipment Levy (PPEL)?

Frequently referred to as PPEL, this property tax is used by a majority of school districts amounting to hundreds of millions of dollars each year to pay for infrastructure. n Iowa, a PPEL (Physical Plant and Equipment Levy) is a property tax used by most school districts to spend on infrastructure and equipment, including:

School building construction, repairs, and maintenance
Purchase of technology and equipment
Transportation (e.g., school buses)
Safety and security improvements

Spotlight on Iowa’s September 9, 2025 Special Elections

On September 9, Iowans will head to the polls for a series of important—though often overlooked—special elections. Unlike last year, when 21 local governments had property tax questions on the ballot, this year’s special elections are significantly less. Only three school districts—West Delaware County, Carlisle, and Sheldon—are asking voters to renew a property tax levy dedicated to school infrastructure.

Dollars Over Optics: Rethinking Local Government Spending

Despite falling property tax rates, cities like Jefferson, Iowa are quietly expanding spending and government roles, creating the illusion of fiscal restraint while drifting from core responsibilities due to vague missions and unnecessary projects.

Across Iowa, local leaders often point proudly to declining property tax rates as evidence of fiscal responsibility. But what those numbers hide is the quiet rise in actual government spending — and a fundamental shift in how cities define their role. The City of Jefferson offers a clear example of this disconnect between perception and reality.

Iowa’s Back-to-School Sales Tax Holiday: A Missed Opportunity?

Limited Scope, Misplaced Focus: Iowa’s sales tax holiday offers short-term savings on clothing but excludes essential school supplies like backpacks, notebooks, and calculators—items families actually need for back-to-school.

Inconsistent with Regional Trends: While Iowa clings to its sales tax holiday, most neighboring states have eliminated theirs, signaling a broader shift away from such exemptions in favor of more stable, broad-based tax systems.

Weakens Tax Reform Efforts: The holiday erodes Iowa’s sales tax base at a time when the state is pursuing a simpler, flatter tax code on other fronts.

Outdated and Ineffective: Policy experts across the spectrum agree tax holidays are politically popular but economically unsound, offering more optics than impact.

A Tax Revolt Then—and Now

How the American Revolution’s fight over taxation without representation still echoes in today’s battle against rising property taxes in Iowa.

As we gather each July 4th for fireworks, pool parties, cookouts, and time with family, it’s easy to forget what the holiday actually commemorates: a revolution sparked, in large part, by a tax fight.

While Independence Day celebrates the birth of a new nation, the catalyst for that bold break from Britain wasn’t just lofty ideas of liberty, it was taxation without representation. What began with protests in Boston soon became a widespread colonial movement. Today in Iowa, we face a different but equally pressing tax problem: one of consent, accountability, and runaway property taxes, now exceeding $7 billion in 2025.

Iowa’s Dependency on Federal Funds: A Growing Concern

Local governments in Iowa have grown increasingly reliant on federal funding. Since 2009, cities across the state have received an average of $416 million annually from federal sources. In fiscal year 2025 alone, Iowa cities took in $545 million in federal dollars—forming a significant share of their total revenue. At first glance, this might seem like a win for local taxpayers. After all, federal funds appear to reduce the need for higher property taxes.

But nothing is ever truly free.

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.