Taxes, Spending, & Budget

“We Need to Put the Taxpayer In Control”

“We Need to Put the Taxpayer In Control”

December 4, 2025by ITR Foundation

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 in...

From Pilgrims to Property Taxes

From Pilgrims to Property Taxes

November 25, 2025by Sarah Curry, DBA

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 artic...

Iowa Still Winning the Tax Rivalry with Nebraska

Iowa Still Winning the Tax Rivalry with Nebraska

November 24, 2025by Sarah Curry, DBA

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 ...

America is Turning 250, but Debt is Pushing Independence Away

America is Turning 250, but Debt is Pushing Independence Away

November 22, 2025by John Hendrickson

The U.S. is preparing to celebrate the 250th anniversary of the Declaration of Independence, yet rising national debt and dependence on foreign supply chains, especially China, threaten America’s economic independence. Without major reforms, the U.S. faces soaring interest costs, impending insolvency in major entitlement programs, and reduced federal support for states, including Iowa, which reli...

Rebates or Restraint With Tariff Revenue?

Rebates or Restraint With Tariff Revenue?

November 21, 2025by John Hendrickson

President Trump is considering $2,000 tariff-funded rebate checks to help Americans with affordability challenges, but the plan risks worsening inflation and adds long-term uncertainty amid already severe federal debt and deficits. For long-term economic growth, policymakers should focus on pro-growth measures such as spending cuts, deregulation, energy expansion, and responsible tax policy rather...

Iowans Want Lower Property Taxes—Local Governments Must Change Course

Iowans Want Lower Property Taxes—Local Governments Must Change Course

November 18, 2025by John Hendrickson

Iowans overwhelmingly want property tax relief, with 72% supporting a 2% cap on total property tax collections, signaling broad bipartisan demand for reform. Local government spending is the primary driver of rising property taxes, meaning any effective reform must focus on controlling spending and improving efficiency. Governor Reynolds is urging local governments to follow the state’s example by...

Taxing Out-of-State Landowners May Feel Good—but It’s Unconstitutional

Taxing Out-of-State Landowners May Feel Good—but It’s Unconstitutional

November 14, 2025by John Hendrickson

Proposals to tax out-of-state landowners at higher rates may sound appealing, but they raise significant concerns about fairness, economic consequences, and constitutionality. The U.S. Constitution—through the Privileges and Immunities Clause, Equal Protection Clause, and Commerce Clause—prohibits states from disadvantaging non-residents in property taxation, and courts have repeatedly struck down...

The Lone Star Blueprint for Fixing Property Taxes

The Lone Star Blueprint for Fixing Property Taxes

November 14, 2025by John Hendrickson

Texas Governor Greg Abbott has made property tax reform the centerpiece of his reelection campaign, emphasizing that meaningful relief is impossible without controlling local government spending. Abbott’s proposed reforms—including strict spending caps, a two-thirds voter requirement for tax increases, and a rollback election option—aim to curb runaway local budgets and increase taxpayer protectio...

Iowa Depends on Washington—and That’s a Problem We Can Fix

Iowa Depends on Washington—and That’s a Problem We Can Fix

November 13, 2025by John Hendrickson

True fiscal strength means standing on our own two feet—by knowing where every federal dollar goes, demanding transparency, and reasserting control within our own borders. The Iowa Fiscal Independence Act is the path toward lasting autonomy, responsible government, and a stronger future for Iowa taxpayers. For years, Iowans for Tax Relief Foundation has warned that Iowa’s growing reliance on Washi...

Fitch Warns States to Prepare for Reduced Federal Support

Fitch Warns States to Prepare for Reduced Federal Support

November 11, 2025by John Hendrickson

Fitch Ratings warns that Washington’s growing debt and spending reductions are pushing more fiscal responsibilities—like SNAP and Medicaid costs—onto state governments, exposing them to greater financial risk. Iowa remains fiscally strong thanks to conservative budgeting, but with 34% of its revenue tied to federal funds, changes from the “One Big Beautiful Bill” and future federal austerity could...

Hendrickson Presents Iowa Accomplishments to Top Policy Experts

Hendrickson Presents Iowa Accomplishments to Top Policy Experts

November 9, 2025by ITR Foundation

Iowans for Tax Relief Foundation Policy Director John Hendrickson recently joined leading economists and policy experts from across the continent at the 2025 Economic Freedom of North America (EFNA) Network Conference, sponsored by the Fraser Institute and the Bridwell Institute for Economic Freedom at Southern Methodist University. The EFNA network brings together organizations committed to advan...

How Much Tax Support Do Iowa’s County Hospitals Really Need?

How Much Tax Support Do Iowa’s County Hospitals Really Need?

November 4, 2025by ITR Foundation

Across Iowa, more than 40 county hospitals receive a portion of their funding from local property taxpayers, totaling more than $150 million a year. These facilities are often essential—especially in rural areas where they may be the only source of emergency care. But when public dollars are involved, financial transparency takes on heightened importance. One key question Iowans are always entitle...

Iowa’s Flat Tax Success Should Inspire the Next Chapter of Reform

Iowa’s Flat Tax Success Should Inspire the Next Chapter of Reform

October 30, 2025by John Hendrickson

Over six years, Iowa has climbed from 44th to 17th in the Tax Foundation’s competitiveness rankings—proof that years of conservative budgeting and tax reform have turned one of America’s least-friendly tax codes into a national model. Governor Kim Reynolds’ 3.8% flat income tax, paired with falling corporate rates and a strong Taxpayer Relief Fund, has made Iowa a regional leader for growth and i...

Too Many Reform Ideas May Miss the Mark

Too Many Reform Ideas May Miss the Mark

October 29, 2025by John Hendrickson

Iowa’s property tax crisis is fundamentally a spending challenge, not a revenue challenge. As lawmakers continue to debate reform, they should focus squarely on limiting local government budgets—including those of school districts. The key to lasting property tax relief lies not in shifting dollars around, but in spending discipline at every level of government.

Bond supporters say they ‘won’t raise taxes,’ but the claim doesn’t add up

Bond supporters say they ‘won’t raise taxes,’ but the claim doesn’t add up

October 20, 2025by Chris Ingstad

Across Iowa, local officials are asking voters to approve more than $1 billion in new bond debt this November — often with the soothing assurance that these projects “won’t raise your taxes.” But that promise deserves scrutiny. It’s like paying off your car loan, immediately financing the purchase of a new one, and insisting it doesn’t cost more — just because the monthly payment stayed the same. ...

Dubuque Roundtable Highlights Demand for Property Tax Reform

Dubuque Roundtable Highlights Demand for Property Tax Reform

October 14, 2025by ITR Foundation

Property taxes remain the most pressing concern for Iowans, and that sentiment was clear during a recent roundtable discussion held at Stone Cliff Winery in Dubuque. Community members, business owners, and elected officials gathered to confront a growing frustration: rising property taxes that stretch family budgets and threaten the ability of many Iowans to remain in their homes.

Avoid the D.C. Dysfunction: Iowa Needs a “No Shutdown” Rule

Avoid the D.C. Dysfunction: Iowa Needs a “No Shutdown” Rule

October 10, 2025by John Hendrickson

Federal Dysfunction, Local Lesson: As Washington’s government shutdown drags on, it highlights the risk of partisan gridlock — something Iowa must guard against in its own budgeting process. Budget Continuity Needed: Without clear rules, an Iowa budget impasse could threaten key services. A budget-continuation or automatic continuing resolution would ensure government operations continue smoothly...

Iowa’s Taxpayer Relief Fund is a Model for Georgia

Iowa’s Taxpayer Relief Fund is a Model for Georgia

October 9, 2025by John Hendrickson and Chris Denson

Iowa's Taxpayer Relief Fund originated in 2011 as the Taxpayer Trust Fund, which the legislature created to capture excess revenue for the purpose of income tax relief. Lawmakers believed it would ensure surplus tax collections ended up back in the pockets of taxpayers, not used for more state-level spending. With its $3.6 billion balance, the fund is an attractive target for those who advocate f...

As Washington Fumbles, Iowa Needs a Backup Plan

As Washington Fumbles, Iowa Needs a Backup Plan

October 8, 2025by Sarah Curry, DBA

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. ...

Upcoming November 2025 Bond Elections

Upcoming November 2025 Bond Elections

October 2, 2025by Sarah Curry, DBA

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 ...

Iowa’s Reliance on Washington: Why a Shutdown Should Worry Us All

Iowa’s Reliance on Washington: Why a Shutdown Should Worry Us All

October 1, 2025by John Hendrickson and Sarah Curry, DBA

The federal government has officially shut down, and while the headlines focus on Washington, the real consequences are being felt here in Iowa. In Fiscal Year 2024, the State of Iowa received $13.2 billion in federal funds. Compare that to the legislature’s $9.4 billion state budget, and the picture is clear: Iowa relies heavily on Washington for many government programs. Cities collected another...

Iowa’s Quiet Conservative: Senate Majority Leader Jack Whitver

Iowa’s Quiet Conservative: Senate Majority Leader Jack Whitver

September 28, 2025by John Hendrickson

Describing his policy objectives, Senator Whitver has said, “In one sentence, here’s the plan: cut taxes, control spending, reform government, and let Iowans be great.” In 2024, Governing magazine honored Iowa Governor Kim Reynolds as “Public Official of the Year” for her numerous policy achievements — including historic tax reform, parental choice in education, state government reform, and defend...

The Economic Development Paradigm – City-Created Problems and Taxpayer-Funded Fixes

The Economic Development Paradigm – City-Created Problems and Taxpayer-Funded Fixes

September 26, 2025by Mark Moses

Economic development departments are often celebrated as promoters of prosperity and local employment. Each year, local governments spend tens of billions of dollars on economic development incentives—tax abatements, fee waivers, and direct subsidies—intended to lure private investment. Cities across the nation tout their ability to entice marquee employers, generate buzz with ribbon-cuttings, and...

Stronger Standards, Stronger Students: Iowa’s Next Step in Civic Education

Stronger Standards, Stronger Students: Iowa’s Next Step in Civic Education

September 26, 2025by John Hendrickson and David Randall

Progress Made, But Work Remains: Iowa’s new draft social studies standards show improvement—but still leave too much flexibility with “may include” language that weakens their effectiveness. Risks of Weak Standards: Reliance on inquiry-based learning and action civics prompts risks sidelining essential content and shifting focus from knowledge-building to political activity, leaving students witho...

A Champion for Taxpayers, from Iowa to the International Stage: Remembering David Stanley

A Champion for Taxpayers, from Iowa to the International Stage: Remembering David Stanley

September 25, 2025by John Hendrickson and Pete Sepp

He referred to the Internal Revenue Service (IRS) as the “infernal revenue agency,” and he argued that citizens across the nation were being “taxed to death.” He told his audiences “the government is unable to control its appetite.” only in government is slowing the growth of spending viewed as a cut. “A cut to them doesn’t mean the same thing that it does to you. In government, it means that you ...