Iowans for Tax Relief Foundation was in Red Oak this week to talk with southwest Iowans about Amendment One and answer questions about the taxpayer protection that will appear on the November 3 ballot. Amendment One would require a two-thirds vote of both the Iowa House and Iowa Senate to increase individual or corporate income-tax rates or create a new state tax measured by income. It would not ...
The federal government's fiscal year 2026 ended on September 30. Even though the financial accounting won't officially be completed for some time, the Treasury Department reports that, “The federal government has spent $1.97 trillion more than it has collected in fiscal year (FY) 2026, resulting in a national deficit.” And since running a deficit is not a new development, the Treasury Department a...
An Analysis of Supervisor Pay, Board Size, and Taxpayer Cost County supervisors in Iowa adopt budgets, set property tax levies, oversee public safety, and maintain secondary roads. And while Iowa counties operate under the same basic legal framework, they do not all govern themselves in a uniform manner. In fact, Iowa’s home rule law gives counties broad flexibility in carrying out those duties,...
Iowans are starting to hear a lot of noise surrounding Amendment One. The amendment, which would require a two-thirds vote of the Iowa Legislature to increase income taxes, is on the ballot for the November 3 election. Some of the debate centers on what that higher threshold could mean for priorities such as education and health care. Fortunately, Iowa’s recent experience provides some answers. Ev...
In November, Iowans will be voting on a proposed constitutional amendment asking whether it should be harder for the legislature to increase income taxes. The proposed amendment would create a two-thirds majority requirement for the legislature to increase the income tax.
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.
This November, Iowans will be asked to vote on a simple constitutional amendment on whether the legislature should obtain a two-thirds majority in both houses to increase income taxes. The amendment is simple because the problem it solves is simple. Raising income taxes shrinks the paychecks of workers and cuts into the bottom line of farms and businesses of all sizes. A decision like this, which ...
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 oppor...
Amendment One is built on a simple principle: Every Iowan’s income deserves the same protection from future tax increases. The amendment, which will appear on Iowa’s November 3 ballot, would require a two-thirds vote in both the Iowa House and Senate to increase an individual or corporate income-tax rate or create a new tax measured by individual or corporate income.
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 legislatur...
Currently, 16 states have a supermajority requirement that establishes a higher threshold for the legislature to increase certain tax rates. In November, voters in our state will decide whether a supermajority requirement should be applied to the Iowa Legislature, too. Amendment 1 would require a two-thirds vote of each chamber of the legislature to increase income tax rates or create a new income...
Uncontrolled government spending and the unfunded obligation of entitlement programs are driving the $40 trillion debt crisis. However, those fiscal challenges don’t tell the whole story. John C. Eastman, a Senior Fellow at The Claremont Institute and Director of the Center for Constitutional Jurisprudence, argues that “…there is another cause of our fiscal predicament that almost no one in Wash...
Efficient. Effective. Accountable. Transparent. These are all goals local elected officials and staff routinely cite when crafting a budget. Achieving them, however, requires more than balancing revenues and expenditures. It also requires evaluating whether taxpayer resources are directed toward government's highest priorities and producing meaningful results.
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.
Iowa lawmakers changed how school districts can use Secure an Advanced Vision for Education (SAVE) sales-tax revenue this year, Now, school districts are pointing to that change as a reason voters should approve higher property taxes. But there is a problem with that explanation: some districts were already looking for ways to raise additional revenue before the new law was passed.
This November, Iowa voters will be asked to decide whether it should be harder for the state legislature to increase income taxes. Amendment 1, which is a good taxpayer protection, would require a two-thirds vote of the legislature to increase income taxes. Whether it is the state legislature, a city council, or Congress, raising taxes should be difficult. Taxes are driven by government spending...
The Congressional Budget Office (CBO) reported that federal revenue in July was $50 billion higher than expected, crediting President Donald Trump’s One Big Beautiful Bill for the increase. The additional revenue is a positive sign for the economy, but even unexpectedly strong receipts are not enough to solve the federal government's fiscal dilemma. Spending remains the underlying problem. Yet n...
The Chicago Tribune editorial board had a lament about Illinois tax policy earlier this summer. They didn’t believe that Illinois was being negligent on tax policy, but “…that our Midwestern neighbors are at least practicing creative taxation thinking.” The editorial should be encouraging for Iowa policymakers. After all, Iowa is one of the states the Tribune points to as an example of a differe...
On September 8, 2026, Iowans in communities across the state will head to the polls to decide how their local governments and school districts raise and spend taxpayer dollars. Special elections have historically drawn some of Iowa's lowest voter turnout, but the decisions made at these elections can affect taxpayers for years. This election includes 25 tax and revenue questions and one school-boa...
Americans spend plenty of time debating what government should do. Should it fund a program, regulate an activity, build a project, or provide a new service? Before answering those questions, though, elected officials should ask a more basic one: What is the proper role of government? Government is necessary to a free society. Laws must be enforced, rights and property protected, disputes resolv...
Ankeny, the largest city in Iowa without a Local Option Sales Tax (LOST), will once again ask voters whether to adopt the 1% tax during this September's special election. Before casting their ballots, voters should understand how the tax is collected, how the revenue is distributed among local governments, and what the city's commitment to use a portion of the revenue for "property tax relief" cou...
As Iowa students return to the classroom for another academic year, school board members elected last fall are beginning their first full school year in office. Although every Iowa public school district operates under the same basic framework established by state law, locally elected boards retain meaningful authority over staffing, educational programs, spending, facilities, and other district p...
This November, Iowans will vote on a constitutional amendment that would make it more difficult for the legislature to increase income taxes. Specifically, the amendment would require a two-thirds vote in both houses of the Iowa Legislature to increase individual or corporate income tax rates.
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...
Florida voters will decide whether to dramatically expand the homestead exemption, eliminating much of the property tax burden on many owner-occupied homes while limiting how local governments can use the remaining property tax revenue. The amendment does not apply to school district property taxes, which typically make up 40% to 50% of a Florida homeowner's property tax bill, meaning most homeown...