ITR Foundation recently traveled to Muscatine to discuss Amendment One and answer questions about the proposed constitutional amendment. Joining the conversation was our Senior Tax Fellow Tom Sands, who brought firsthand experience with Iowa tax policy after serving 14 years in the Iowa House of Representatives, including six years as chair of the House Ways and Means Committee.
Iowans for Tax Relief Foundation recently partnered with our friends at the Dickinson County Taxpayers Association for a discussion of Amendment One, the proposed constitutional amendment that will appear on Iowa’s November ballot. The group invited us to explain what the amendment would, and would not, do and to address some of the arguments surrounding it. The conversation also provided an opportunity to examine several common misconceptions about the amendment and compare them with what the proposal actually says.
A new Iowans for Tax Relief Foundation (ITRF) poll of likely general election voters in Iowa reveals consistent support for fending off tax hikes, and a political environment that is pointing toward close races up and down the ballot. The survey, conducted from June 16-19, 2026 , found that support for an amendment to Iowa’s constitution requiring a two-thirds supermajority of the state legislature to approve income tax increases has grown to 73.8%, up from 70.5 % last September. This strong backing extends across political lines; 72% of independent voters and 60% of democrat voters favor this protection.
On Tuesday, November 3, 2026, Iowa voters will have the opportunity to place a permanent taxpayer protection into the state constitution.
The proposed amendment, which would make it harder for politicians to raise your taxes, has already been approved twice by the Iowa Legislature. Now, the question will be decided by Iowa voters at the ballot box.
Most of the most important public policy conversations don’t happen at the State Capitol. They happen in meeting rooms, restaurants, community centers, and other gathering places across Iowa, where people simply want to better understand the issues affecting their families and communities.
Recently, ITR Foundation Policy Director John Hendrickson was invited to St. Charles to speak with Iowans about two tax issues that are generating headlines in Iowa and across the country. The first was Iowa’s Taxpayer Protection Amendment, which voters will decide on November 3.
Benchmarking helps school boards make better decisions by comparing their district with true peer districts—not just nearby schools or statewide averages. Comparing districts with similar enrollment and student needs provides a more meaningful basis for evaluating staffing, spending, and student outcomes. The goal isn’t to copy another district—it’s to ask better questions. Benchmarking identifies differences in performance and resource allocation, helping school boards investigate what is working well and where improvements may be needed. As enrollment declines and financial pressures grow, objective comparisons become even more important. Tools like ITR Foundation’s School District Report Card help school boards and taxpayers evaluate how effectively districts are using limited resources to improve student outcomes.
ITR Foundation’s second annual Local Government Symposium brought together local officials, policy experts, retired public servants, and taxpayers for thoughtful discussions on the challenges facing Iowa’s cities, counties, and schools. Rather than offering one-size-fits-all solutions for Iowa’s unique communities, the symposium encouraged local leaders to question assumptions, explore new ideas, and consider practical approaches to budgeting, governance, communication, and public policy. Throughout each discussion, the taxpayer’s perspective was emphasized: local government budgets should not grow faster than taxpayers’ ability to pay, and lasting fiscal health requires balancing the needs of government with the financial realities facing Iowa families and businesses.
ITR Foundation’s John Hendrickson was invited to speak in Urbandale on the historical influence of Reformed theology and the principles of limited government, constitutionalism, and liberty that helped shape the American founding. The presentation reflects an important part of our mission beyond research and media appearances: getting into communities across Iowa to engage directly with citizens, answer questions, and have thoughtful conversations about history, government, and public policy. Those conversations make our work stronger. Hearing directly from Iowans helps keep our research grounded in the concerns of everyday taxpayers, and we’re always grateful for opportunities to bring these discussions to communities across the state.
Iowa’s gubernatorial candidates recently outlined their tax philosophies during separate interviews on Simon Conway’s WHO Radio program, offering some of the clearest policy positions of the campaign so far. Rob Sand discussed legalizing and taxing recreational cannabis and ending the sales tax exemption for data center equipment to generate additional state revenue, while maintaining he did not believe higher taxes would be necessary. Zach Lahn pledged not to raise Iowa’s sales, income, or property taxes and said he would like to eventually eliminate the state income tax by reducing government waste and improving efficiency.
A new Iowans for Tax Relief Foundation (ITRF) poll of likely general election voters in Iowa reveals consistent support for fending off tax hikes, and a political environment that is pointing toward close races up and down the ballot. The survey, conducted from June 16-19, 2026 , found that support for an amendment to Iowa’s constitution requiring a two-thirds supermajority of the state legislature to approve income tax increases has grown to 73.8%, up from 70.5 % last September. This strong backing extends across political lines; 72% of independent voters and 60% of democrat voters favor this protection.
The 2026 legislative session began with a simple question: would taxpayers truly come first at the Capitol? By the time lawmakers concluded their work, the answer was clear. Iowa taxpayers secured meaningful victories in property tax reform, constitutional protections, conservative budgeting, and increased oversight of federal funds.
Research comparing states with and without Certificate of Need (CON) laws suggests CON requirements can limit competition and reduce access to rural health care services. During the 2026 legislative session, Iowa passed significant CON reforms that reduce regulatory barriers and narrow the number of projects requiring state approval. The reforms should make it easier for providers to expand services, encourage investment in underserved areas, and improve health care access for Iowa patients and communities.
Iowa’s urban and suburban school districts demonstrate a wide range of per-pupil spending and are evenly split on both sides of the statewide average. The data suggests there is not a strong relationship between higher per-pupil spending and stronger student outcomes, as some of the best-performing districts rank well below the statewide average for per-pupil spending. The findings reinforce the idea that student success depends less on how much money districts spend and more on how effectively local leaders find a way to deliver education to their unique communities.
Iowa lawmakers passed a comprehensive property tax reform bill featuring a 2% cap on city and county property tax growth, marking a meaningful step toward slowing long-term tax increases. While the cap is significant, some exemptions and uncapped levies remain, meaning continued vigilance is needed as some local governments may seek to work around the limits. The bill includes several additional reforms, including reducing the school levy rate, restructuring homestead benefits, limiting TIF durations, capping ending fund balances, and improving taxpayer transparency through clearer notices and data access.
Iowans for Tax Relief Foundation was invited to a national conference of economists and policy experts, where John Hendrickson served as a panelist on communicating complex economic ideas to the public. The discussion emphasized that effective policy communication requires translating technical issues, like property tax reform, into clear, relatable language focused on real-world impact. The panel reinforced ITR Foundation’s role as a trusted voice in policy debates, highlighting the importance of timing, collaboration, and accessible writing in shaping public understanding.
Legislators have taken the first step. Last week, the Iowa Senate approved an amended property tax reform bill on a vote of 41–4. The House Republicans’ version was passed by the House Ways and Means Committee on March 18 and is expected to move forward in the next few weeks. These proposals share common goals but take different approaches, including caps on local government revenue growth, changes to assessment practices, shifts in school funding, limits on TIF, and varying mixes of exemptions, freezes, and tax base adjustments. Governor Reynolds and legislative leaders from both parties described this as the first step in negotiations. Their goal is to reach a final property tax reform agreement this year.
House Study Bill 764 would require greater legislative oversight of federal funds so Iowa fully understands the costs, conditions, and long-term obligations before accepting them. Concerns about the effort being “time consuming” highlight the core problem—too often, key details aren’t known when funding decisions are made. Lawmakers are open to refining the bill to make it workable, but its central goal remains clear: transparency and accountability for taxpayers. What if the biggest financial decisions shaping Iowa’s future are being made without full information? That’s not hypothetical. It’s the current reality when it comes to federal funds.
More than 200 attendees filled ITR Foundation’s eighth annual Tax Day Luncheon, highlighting its role as a signature gathering for advancing taxpayer-focused policy and celebrating Iowa’s recent fiscal reforms under Governor Reynolds’ leadership. Governor Reynolds emphasized Iowa’s progress—from a 3.8% flat income tax to regulatory and government reforms—and underscored that the next major priority is property tax reform driven by controlling government spending. Reynolds praised ITR’s role in the legislative process, stating it was “the only one at the table representing the taxpayer,” reinforcing ITR’s unique position as a consistent voice for taxpayers at the Capitol.
A crowd of engaged residents gathered in Rockwell City last week for a conversation on one of Iowa’s most pressing issues: property taxes. Hosted by local community members, the event featured ITR Foundation Research Director Sarah Curry, who provided a clear, practical walkthrough of how Iowa’s property tax system works and how taxpayers can better understand what’s happening in their own communities. The discussion quickly became highly interactive, with attendees, including local elected officials, eager to dig into the details behind their property tax bills. Sarah explained the fundamentals of how property taxes are calculated, what drives increases, and why headline claims about “rate reductions” don’t always tell the full story.
What rollback does: Iowa’s rollback limits how much of a property’s value is taxed, ensuring taxable values grow more slowly than market values, helping prevent sudden spikes in property tax bills. How it works: The rollback is recalculated each year for residential and agricultural property to cap statewide taxable value growth, adjusting automatically as valuations rise or fall. Why it matters: Rollback doesn’t control government spending, but it protects taxpayers by stabilizing the tax base, so rising property values don’t automatically translate into sharply higher tax bills.
ITR Foundation Policy Director John Hendrickson spoke to a full room of taxpayers and local officials in Bettendorf, continuing the organization’s effort to engage communities across Iowa on fiscal policy and tax reform. Hendrickson highlighted how Iowa’s tax competitiveness improved through disciplined budgeting, citing the state’s transition to a 3.8% flat income tax, elimination of the inheritance tax, and strong reserves including a nearly $4 billion Taxpayer Relief Fund. Hendrickson emphasized that rising local government spending is the main driver of property tax increases and argued that reforms—such as a 2% cap on property tax growth—are essential to deliver lasting relief for Iowa taxpayers.
The Iowa landscape in winter is frozen, still, and largely dormant. The Iowa Legislature, on the other hand, is anything but once it convenes each January. This year is no exception. Within the first two weeks of the 2026 session, lawmakers introduced three major property tax reform bills—an early burst of activity we believe signals meaningful opportunities for taxpayer wins in the months ahead.
Iowa currently lacks a clear process to prevent a state government shutdown if a budget is not passed on time, creating uncertainty for taxpayers and essential services. A budget-continuation, or “no shutdown,” rule would ensure government operations continue by temporarily extending the prior year’s budget during impasses or emergencies. Adopting such a rule would promote stability, limit political brinkmanship, and align Iowa with best practices already used in other states. Last year, Iowans once again watched Washington struggle through another federal government shutdown.
Central Iowa taxpayers and legislators voiced overwhelming frustration with high property taxes, citing rising local spending and a lack of transparency. Audience testimony highlighted widespread concern about school spending priorities and commercial property burdens, with many noting that facilities expansion has outpaced academic results and that high property taxes are discouraging business investment. Participants agreed that meaningful property tax relief must address the root cause—local spending growth—and put taxpayers back at the center of the system, not simply tweak levy rates or formulas.
In this issue of A Better Path Forward, we focus on how Iowa can break free from Washington’s budget chaos while safeguarding our own state finances from similar breakdowns. One key article, “Iowa Depends on Washington—and That’s a Problem We Can Fix,” lays out the Iowa Fiscal Independence Act—a proposal built on transparency about federal funds, disclosure of Washington’s guidance, and stronger legislative oversight of matching commitments. Alongside it, we advance a companion reform: a “No-Shutdown Rule” for Iowa’s General Fund, ensuring that if lawmakers miss a deadline, the previous year’s funding simply continues until agreement is reached.
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:
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: