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...
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, ...
For more than two decades, Iowa has paused its sales tax for one weekend each August, allowing shoppers to purchase qualifying clothing without paying state and local sales tax. This year's sales tax holiday will take place on Friday, August 7, and Saturday, August 8. For many families, the weekend is a welcome opportunity to save a few dollars on back-to-school shopping. But after 26 years, it i...
Property taxes have become one of the few issues that unite voters across the political spectrum. The disagreement isn't over whether there's a problem, it's over how to solve it. That's why a recent editorial from the Chicago Tribune caught our attention. We don't typically look to the Tribune for insight on tax policy. But when an unexpected source reaches many of the same conclusions about pro...
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.
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, ...
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 b...
“The founders of our republic under Divine inspiration” established a “great political system,” which is “unique in the world,” argued Hoover. However, Hoover understood that the principles of the Declaration of Independence and the Constitution were also based upon heritage. “God has blessed us with another wonderful word—heritage,” affirmed Hoover. Further, Hoover noted that the “great documents...
The real driver of high taxes is high government spending. Lasting tax relief cannot be achieved by protecting government budgets or hoping for economic growth alone—it requires policymakers to control spending. Economic growth matters, but it is not a substitute for fiscal discipline. When government spending grows faster than the economy, taxpayers face increasing pressure and higher taxes that ...
Iowa's primary system protects both voters and political parties while still allowing independents to participate. Any voter can change their party affiliation at the polls on primary day, ensuring access without allowing one party to influence another party's nominee. Jungle primaries and ranked-choice voting add confusion, not clarity. These systems can produce same-party general elections, ball...
Iowa's pro-growth tax reforms are delivering results. Iowa climbed from 30th to 25th in the Rich States, Poor States rankings after enacting a 3.8% flat income tax, lowering corporate taxes, and implementing other taxpayer-friendly reforms that have strengthened the state's economy and competitiveness. The work isn't finished. While Iowa has made historic progress, other states are continuing to c...
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...
The national debt has grown from roughly $3 trillion when Ross Perot warned about it in 1992 to more than $39 trillion today, making it one of the largest long-term challenges facing the United States. Decades of deficit spending have pushed debt levels to record highs, and the true burden looks even worse when measured against federal revenues rather than the nation's total economic output. Risin...
For years, Iowa property taxpayers have watched their tax bills climb higher while relief remained elusive. Recently though, Iowa lawmakers and Governor Kim Reynolds changed that trajectory with one of the most significant property tax reform bills in state history. The new law, SF 2472, puts taxpayers first, which is a simple but important accomplishment. Previous reforms largely focused on asses...
A new Fiscal Resilience Index ranked Iowa 8th nationally, reflecting the state's strong fiscal position and ability to withstand potential disruptions in federal funding. The study warns that states have become increasingly dependent on federal dollars, leaving them vulnerable to Washington's budget instability, policy changes, and growing national debt. Iowa's combination of spending restraint, s...
Colorado's Initiative 195 would replace the state's 4.4% flat income tax with a graduated income tax and significantly increase the amount of revenue the state can retain and spend. The proposal represents one of the most significant challenges to Colorado's Taxpayer Bill of Rights (TABOR), a constitutional limit on taxes and spending that has returned more than $12 billion to taxpayers since 1992...
States are increasingly divided between two fiscal philosophies: one focused on higher spending supported by higher taxes, and another centered on spending restraint, tax competitiveness, and economic growth. High-tax states such as Illinois and Minnesota continue to face budget pressures and are pursuing new taxes and revenue sources, while states like Iowa and Arkansas are using spending discipl...
States are moving in opposite directions on income taxes. Some states, including Washington, Hawaii, Maine, California, and potentially Colorado, are pursuing wealth taxes or higher rates on top earners, while others are reducing or eliminating income taxes. Tax-cutting states are emphasizing competitiveness and growth. South Carolina, Arkansas, West Virginia, Georgia, Indiana, Kentucky, and Utah ...
A century ago, Presidents Warren G. Harding and Calvin Coolidge made balancing budgets, reducing debt, and limiting government growth national priorities. Their administrations did not just slow spending growth — they actually cut federal spending, reduced the national debt, lowered tax rates, and produced budget surpluses. Fiscal restraint was politically difficult then, just as it is today, but ...
Iowa has pursued a fiscally conservative, growth-oriented strategy centered on lower taxes, restrained spending, and economic competitiveness under Governor Reynolds’ “Freedom to Flourish” philosophy. Recent reforms have strengthened the state’s fiscal position and improved its ability to compete for residents and investment. For Midwestern states like Iowa, long-term success will depend less on g...
Governor Kim Reynolds and the legislature limited Fiscal Year 2027 spending growth to 1.4% in response to slower revenue growth, economic uncertainty, and the continued phase-in of income tax cuts that allow Iowans to keep more of their own money. Public education and Medicaid continue to dominate Iowa’s budget and are growing faster than overall revenue, raising concerns that those programs could...