May 13, 2025

An Ugly Truth and a Dose of Reality

Over the next few weeks, Americans—if paying attention—will hear all kinds of projections and baselines about spending, deficits, and the national debt. The ugly truth is that spending will continue to rise.

“In 1930, prior to President Franklin Roosevelt’s New Deal, federal outlays were 3.5% of GDP, while state and local expenditures were 9.1%. That was the foundational premise of America and the 10th Amendment—a limited federal government with most governing occurring close to the governed at the state and local level. That vision of limited federal government is now unattainable, but returning to a reasonable pre-pandemic level of spending is doable,” wrote Senator Ron Johnson in The Wall Street Journal.

John Hendrickson Government Spending
April 9, 2025

Iowa’s Fiscal Discipline Is Working—Don’t Be Fooled by GDP Spin

Here’s the real question Iowans need to ask—do we want a government-driven economy that takes more of our hard-earned money, or do we want to grow the private sector that allows us to keep more of those dollars? 

Critics are currently pointing to Iowa’s 1.7 percent GDP growth as evidence that Governor Kim Reynolds’ fiscal policies aren’t working. These critics often highlight progressive states as examples, claiming that greater government “investment” made possible by higher levels of spending and taxation leads to stronger economic growth. This is the modern liberal philosophy: centralization and higher levels of government spending yield better outcomes.

John Hendrickson and Tom Sands Government Spending
March 25, 2025

Taxpayer Frustration Fuels Push to Rein in Local Government Budgets

“Spending is the problem. Outrageous property taxes are the symptom,” stated a letter to the editor in The Wall Street Journal. This letter to the editor correctly spending as the problem that is causing high property taxes. Too often the debate surrounding property tax reform tends to focus on property valuations, otherwise known as assessments or appraisals. Although there may be reforms to the valuation process that should be considered, any discussion on valuations only distracts from the most important and needed reform: limiting government spending.

John Hendrickson Government Spending
March 21, 2025

Reynolds Touts Smaller Government, Lower Taxes to Congress

“I’ll get right to the point: Iowa was doing DOGE (Department of Government Efficiency) before DOGE was a thing,” stated Governor Kim Reynolds in her testimony before the United States House Committee on Oversight and Government Reform.

Governor Reynolds was invited to provide testimony because Iowa is an example of a state successfully implementing fiscally conservative policies. Iowa is often overlooked, but under her leadership, the Hawkeye State has become a beacon for conservative governance.

John Hendrickson Government Spending
March 20, 2025

DOGE Exposes Waste and Constitutional Drift

President Donald Trump in his first address to Congress highlighted some of the wasteful spending targeted by the Department of Government Efficiency. DOGE under Elon Musk is tasked with eliminating waste, ending fraud, identifying harmful regulations, and holding the bureaucracy accountable.

With a $36 trillion national debt and continuous budget deficits, spending is clearly out-of-control, but the level of debt is reaching dangerous levels. More importantly, DOGE is providing evidence of how far we have drifted from constitutional government.

John Hendrickson and Lawrence W. Reed Constitution
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
January 8, 2025

STOP High Property Taxes: CAP Local Government Spending

The “limits” placed on cities and counties by the recent property tax reform failed to address the direct cause of property tax increases: local government spending. Iowans are growing frustrated with high property taxes. In the last few election cycles, election officials from both political parties have remarked that a top concern that Iowans have shared consistently has been high […]

John Hendrickson and Matt Everson Government Spending
December 18, 2024

The Truth About Iowa’s Revenue: Tax Cuts Empower Growth, Not Decline

Iowa has more than enough money to pay for its financial obligations and budget priorities. 30-Second Summary: 1. Strong Fiscal Position: Despite lower revenue projections due to tax cuts, Iowa has sufficient funds to meet obligations, maintain reserves, and continue budget priorities. Surpluses are projected to remain robust, with a $3.9 billion Taxpayer Relief Fund balance expected by FY 2025. […]

John Hendrickson and Tom Sands Government Spending
December 16, 2024

Property Taxes Impact Economic Growth

This article was published in the Telegraph Herald. The state’s notorious property taxes, are getting in the way of broader economic prosperity in Iowa and should be lowered for everyone instead of just a select group of economic development projects. Iowa’s elected officials constantly tell us that state and local governments need to offer economic development, tax abatements and other […]

John Hendrickson and John Mozena Government Spending
December 16, 2024

How Iowa Can Become a Model for Property Tax Reduction

This article was published in Governing. Iowa has helped prompt other states to adopt flat income tax rates. To bring down property taxes, the state has to address local government spending. Iowa’s emergence as the beacon of pro-growth income tax reform is no accident. It’s the result of disciplined budgeting and bold leadership under Gov. Kim Reynolds and forward-thinking lawmakers. […]

John Hendrickson and Jonathan Williams Government Spending
December 9, 2024

Income Tax Cuts Are Not Responsible for the “Sting” of Your Property Tax Bill

Income taxes are paid at the state level and are used for state government functions. Property taxes, on the other hand, are paid at the local level and used for local government functions.  There is not a connection between the two types of taxes. In the complex world of taxation, blame for painful bills is tossed around like a scalding hot […]

John Hendrickson and Tom Sands Government Spending
December 6, 2024

The Most Difficult Policy is the Most Important Policy: Conservative Budgeting in Iowa

By prioritizing taxpayer interests and limiting government expansion, Iowa has created an environment where economic freedom and opportunity can flourish. Fiscal restraint is essential to ensuring long-term fiscal health. Executive Summary Iowa’s steadfast commitment to conservative budgeting demonstrates how fiscally responsible governance benefits all, fostering an environment of economic prosperity and opportunity. By prioritizing disciplined spending over government expansion, Governor […]

John Hendrickson and Vance Ginn, Ph.D. Budget
November 25, 2024

The Solution to Iowa’s Property Tax Problem

This article was published in The Gazette. Spending drives taxation. A strict 2 percent property tax cap on the growth of property taxes would force local governments to restrain spending. Iowa has been successful at income tax reform because it has balanced prudent budgeting with pro-growth tax rate reductions. In addition to commonsensical conservative budgeting, Gov. Kim Reynolds also has […]

John Hendrickson and Tom Sands Government Spending
November 19, 2024

The Inconvenient Truth of Economic Development Failures in Des Moines

Tax breaks for businesses that may or may not follow through on their promises? Those are still alive and well. Local governments in Des Moines are doubling down on failed economic development policies, leaving taxpayers and essential public services to bear the cost for years. Elected officials are continuing their economic central planning efforts by subsidizing well-connected corporations and real […]

John C. Mozena Government Spending
October 16, 2024

Advancing Taxpayer Protections in the 2025 Legislative Session

Constitutional protections exist for other state funds, and it is time for Iowa taxpayers to receive that same benefit. Securing the tax reforms already enacted in Iowa by adding protections to the state constitution is essential to preserving the progress made since 2018. These reforms, particularly the shift to a flat tax, have transformed Iowa’s tax system into one that […]

John Hendrickson and Tom Sands Government Spending
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 13, 2024

Universal Basic Income Programs: Less Work and Less Productivity

Recent evidence continues to demonstrate that UBI programs do not work as intended. Universal Basic Income (UBI) programs are gaining popularity across the nation. Some policymakers view UBI as a solution that solves poverty and provides greater economic security through wealth redistribution. Here in Iowa, Polk County joined with other Des Moines-area cities and nonprofit organizations to launch Uplift, a […]

John Hendrickson Government Spending
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

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