Sarah Curry, DBA, Author at ITR Foundation

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 Taxes, Spending, & Budget

February 24, 2025

March 4th, 2025, Special Election: What’s on the Ballot?

On March 4, voters in 46 Iowa counties will go to the polls. In front of them there will be measures from 25 school boards, five city councils, and three county boards. Iowa law allows local governments to propose public measures for taxpayer approval in special elections, typically held in March and September.

Sarah Curry, DBA Elections

February 24, 2025

Local Governments Return to Voters for Tax Increases

As local governments across Iowa prepare for upcoming special elections, many are once again asking voters to approve tax measures—some of which have been rejected in previous elections. With school districts, cities, and counties revisiting these proposals, taxpayers must stay informed about how these decisions could impact their financial future.

Sarah Curry, DBA Taxes, Spending, & Budget

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, Spending, & Budget

January 28, 2025

Core Government Services: Understanding the Essentials

Just as individuals prioritize essential expenses in their personal budgets, local governments must focus their spending on these critical needs. When policymakers discuss taxes and how public revenue should be allocated, the phrases “core government services” and “essential services” often come up. But what do these terms really mean, and why are they so significant?

Sarah Curry, DBA Taxes, Spending, & Budget

January 15, 2025

What Did Cities Do?

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 restrictions set forth in 2023’s property tax reform law (HF718). Out of the 934 cities evaluated from fiscal year 2024 (FY24) to FY25, 320 […]

Sarah Curry, DBA Taxes, Spending, & Budget

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 Taxes, Spending, & Budget

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 Taxes, Spending, & Budget

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 Taxes, Spending, & Budget

November 27, 2024

Iowa Has the Homefield Advantage… with Taxes

To be fair, Nebraska’s policymakers have made good strides in tax policy in recent years, too. It’s just that Iowa has created an even better environment for opportunity in the Midwest.

Sarah Curry, DBA Taxes, Spending, & Budget

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 Taxes, Spending, & Budget

November 7, 2024

Results Are In: 12 Counites Asked for an EMS Property Tax Increase

Seven counties will see a new tax next year to fund emergency management services, or ambulance. A dozen counties across Iowa asked voters on November 5, 2024, to approve a countywide emergency medical services property tax increase to fund ambulance services. Out of that dozen, five failed to reach the necessary 60% threshold to levy the new tax. Background Signed […]

Sarah Curry, DBA Taxes, Spending, & Budget

October 18, 2024

Case Study: Dollars Matter, Not Rates

In the case of Webster City and Hamilton County, the average increase in property tax dollars collected was significantly more than the increase in the rate. When discussing property taxes, local elected officials in Iowa often use variations of the phrase, “We kept the rate the same” or “We didn’t raise the rate.” They say this because it sounds good, […]

Sarah Curry, DBA Taxes, Spending, & Budget

October 15, 2024

Repeat Offenders with Local Government Spending and Taxes

Seventeen local governments are going back to taxpayers for more after recent election asks. Three cities, one county, and 13 schools are going back to taxpayers asking for more money in the November 2024 election despite their other recent ballot measures that asked taxpayers for more money. Six of these local governments recently enjoyed either passage of a bond measure […]

Sarah Curry, DBA Taxes, Spending, & Budget

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 Taxes, Spending, & Budget

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 Taxes, Spending, & Budget

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 Taxes, Spending, & Budget

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 Elections

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 Elections

September 6, 2024

The Impact of the Tax Cuts and Jobs Act on an Iowa Family

Making the TCJA permanent would ensure continued financial stability and enable families like mine to focus on what truly matters—raising happy, healthy children in a secure environment. On August 16, 2024, I had the honor of testifying before the U.S. House of Representatives Ways and Means Committee at a field hearing in Des Moines, Iowa, on the impact of the […]

Sarah Curry, DBA Taxes, Spending, & Budget

August 15, 2024

School District Property Tax Pain Index

24 school districts caused Unspeakable Pain according to ITR’s scale (+20%) 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 officials are making? ITR Foundation has […]

Sarah Curry, DBA Taxes, Spending, & Budget

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 Taxes, Spending, & Budget

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 Taxes, Spending, & Budget

August 8, 2024

Waterloo’s Example of Why Iowans Need to Vote on ALL Debt Types

The issue is not what the money is being spent on, but how the board decided to pay for the project. The Waterloo Community School District’s Board of Education wants to modify its buildings to better facilitate student learning. We expect school board members to make such decisions, but a problem arises with how board members agreed to pay for […]

Sarah Curry, DBA Taxes, Spending, & Budget

August 6, 2024

Local Government Taxes Your Income, Too

While the local income surtax is meant to reduce property taxes, experience shows this swap has led only to higher overall tax burdens. The State of Iowa has done a great job lowering our income tax rates, but did you know local governments in Iowa also impose income taxes on their residents? The local income surtax is added to individual […]

Sarah Curry, DBA Taxes, Spending, & Budget

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