Taxes, Spending, & Budget

Property Tax Pain Index Shows Rising Burdens Across Iowa

Property Tax Pain Index Shows Rising Burdens Across Iowa

September 17, 2025by ITR Foundation

With the newest round of property tax payments due this month, too many Iowans are staring at their bills and wondering how long they can keep up with the rising costs. While most of us can feel the strain year after year, once factors like valuations, rollbacks, and “growth” are considered, it can be difficult to know exactly how much property tax pain we’re experiencing.

The Real DOGE is Happening in the States

The Real DOGE is Happening in the States

September 15, 2025by Justin Owen

Last month, I attended the State Policy Network’s annual meeting, where a panel of state leaders discussed their efforts to disentangle their states from federal government control. Among them, my state’s House Speaker Cameron Sexton discussed how the Tennessee legislature recently created a task force to study the strings attached to federal education funding. After the panel, Iowa Gov. Kim Reyno...

All Measures Passed in September Special Election—But Few Iowans Voted

All Measures Passed in September Special Election—But Few Iowans Voted

September 13, 2025by Sarah Curry, DBA

The results are in: every public measure on September 9, 2025, ballot passed across the state. That is notable, but the real headline should be the persistently low voter turnout in these September special elections—and whether it’s time to eliminate them altogether. On September 9, seven public measures appeared statewide. Three renewed the Physical Plant and Equipment Property Tax Levy (PPEL) fo...

From Waterloo to Keokuk: Where Property Taxes Hit Hardest in Iowa

From Waterloo to Keokuk: Where Property Taxes Hit Hardest in Iowa

September 5, 2025by ITR Foundation

Property taxes in Iowa are unpredictable and burdensome, driven by many layers of government that often leave homeowners frustrated as bills rise faster than their ability to pay. Effective property tax rates vary widely across the state, with homeowners in places like Eldridge and Le Mars paying under 1.3%, while residents in Waterloo and Keokuk face rates above 2%. Without meaningful reform to ...

What is the Physical Plant and Equipment Levy (PPEL)?

What is the Physical Plant and Equipment Levy (PPEL)?

August 23, 2025by Sarah Curry, DBA

Frequently referred to as PPEL, this property tax is used by a majority of school districts amounting to hundreds of millions of dollars each year to pay for infrastructure. n Iowa, a PPEL (Physical Plant and Equipment Levy) is a property tax used by most school districts to spend on infrastructure and equipment, including: School building construction, repairs, and maintenance Purchase of techno...

Iowa’s Path Forward Requires the Resolve of an Iron Lady

Iowa’s Path Forward Requires the Resolve of an Iron Lady

August 23, 2025by John Hendrickson

“There is no such thing as public money; there is only taxpayers' money,” stated former British Prime Minister Margaret Thatcher. That timeless truth should guide Iowa policymakers as they approach the challenge of property tax reform. Across the nation, states are stumbling over how to address property taxes. A common excuse is that the system is both technical and complicated. Iowa’s property t...

Spotlight on Iowa’s September 9, 2025 Special Elections

Spotlight on Iowa’s September 9, 2025 Special Elections

August 21, 2025by Sarah Curry, DBA

On September 9, Iowans will head to the polls for a series of important—though often overlooked—special elections. Unlike last year, when 21 local governments had property tax questions on the ballot, this year’s special elections are significantly less. Only three school districts—West Delaware County, Carlisle, and Sheldon—are asking voters to renew a property tax levy dedicated to school infras...

Federal Spending Cuts and the Real Threat to Liberty

Federal Spending Cuts and the Real Threat to Liberty

August 21, 2025by John Hendrickson

As part of his effort to reduce federal spending, President Donald Trump directed his administration to scrutinize budgets and cut unnecessary programs. Secretary of State Marco Rubio recommended eliminating $1 million in grant funding for the University of Iowa’s International Writing Program (IWP), which had received federal support for more than 58 years. The IWP is described “the oldest and l...

A Champion for Iowa Taxpayers: Remembering David Stanley’s Quest for Taxpayer Protections

A Champion for Iowa Taxpayers: Remembering David Stanley’s Quest for Taxpayer Protections

August 15, 2025by John Hendrickson

The late David M. Stanley (1928–2015) does not receive enough credit for building the conservative movement in Iowa. Stanley served in both the House and Senate of the Iowa Legislature, including leadership positions. He served as chair of the House Ways and Means Committee and as Senate Majority Leader. Stanley also ran twice to win election as a United States Senator, although unsuccessfully. D...

DOGE Taskforce Considers Pension Overhaul for New Hires

DOGE Taskforce Considers Pension Overhaul for New Hires

August 13, 2025by John Hendrickson

Reforming public pensions isn’t easy. Whether it’s Social Security at the federal level or Iowa’s IPERS program, these systems come with deep political roots—and big financial consequences. But as the cost of benefits grows, so does the need to keep promises without overburdening taxpayers. That’s why Iowa’s DOGE Taskforce is weighing a reform that could affect future public employees. The Taskfo...

DOGE Taskforce Targets Red Tape in Iowa Government

DOGE Taskforce Targets Red Tape in Iowa Government

August 13, 2025by John Hendrickson

The DOGE Taskforce’s recommendations stem from three specialized committees: Workforce Improvement, Technology, and Return on Taxpayer Investment. The Workforce Committee is focused on expanding apprenticeship and internship programs in partnership with businesses and community colleges. Meanwhile, the Technology Committee is exploring the creation of a single, user-friendly portal where Iowans ca...

Iowa Can Keep Cutting Taxes Without Risking the Budget

Iowa Can Keep Cutting Taxes Without Risking the Budget

August 12, 2025by John Hendrickson

What is next for income tax reform in the Hawkeye State? Governor Kim Reynolds, who has already been the most-significant pro-taxpayer executive to serve in Iowa’s history, ensured our progressive multi-rate tax system became a thing of Iowa’s past. Since 2018, the income tax rate has been reduced by nearly 60 percent, from 8.98 percent to 3.8 percent. While the governor is not running for re-ele...

Iowa DOGE Rethinks Governments Shaped by Horse-and-Buggy

Iowa DOGE Rethinks Governments Shaped by Horse-and-Buggy

August 12, 2025by John Hendrickson

At this time, one of the most interesting components of the DOGE Taskforce is the Return on Investment Committee, chaired by Terry Lutz, former Mayor of Fort Dodge. In a prior meeting, Lutz described Iowa’s property tax issue as the “elephant in the room.” The task force is focusing on streamlining local government operations to ease the property tax burden. “We do not intend to nibble around the...

Florida’s DOGE Teams Target Local Government Spending

Florida’s DOGE Teams Target Local Government Spending

August 8, 2025by John Hendrickson

Iowa isn’t the only state deploying a DOGE initiative to reform local government. In Florida, Governor Ron DeSantis has dispatched DOGE teams to investigate spending practices in specific cities and counties, with a sharp focus on transparency, accountability, and responsible fiscal management. “Florida is the model for fiscal responsibility at the state level, and we will utilize our authority t...

FDR’s Forgotten Blueprint for Property Tax Reform

FDR’s Forgotten Blueprint for Property Tax Reform

August 6, 2025by John Hendrickson

FDR’s 1932 Sioux City speech championed fiscal conservatism, calling for smaller, more efficient government and criticizing excessive federal and local spending. Roosevelt emphasized the burden of local government, noting that half of taxpayer dollars went to cities, counties, and townships, and urged local officials to cut waste and deliver better value to taxpayers. Though his later policies c...

Dollars Over Optics: Rethinking Local Government Spending

Dollars Over Optics: Rethinking Local Government Spending

August 5, 2025by Sarah Curry, DBA

Despite falling property tax rates, cities like Jefferson, Iowa are quietly expanding spending and government roles, creating the illusion of fiscal restraint while drifting from core responsibilities due to vague missions and unnecessary projects. Across Iowa, local leaders often point proudly to declining property tax rates as evidence of fiscal responsibility. But what those numbers hide is th...

Should Taxpayers Be Funding Lobbyists Who Oppose Tax Relief?

Should Taxpayers Be Funding Lobbyists Who Oppose Tax Relief?

August 1, 2025by John Hendrickson

Taxpayer-Funded Lobbying Under Fire: In 2025, Iowa cities, counties, and school-affiliated groups spent over $1 million of taxpayer dollars on lobbyists, raising questions about whether these lobbyists represent taxpayers or protect government interests. Property Tax Reform Stalled: Despite bipartisan support from Iowans for property tax relief, local government lobbying efforts helped weaken or b...

Sales Taxes Shouldn’t Be a Blank Check for More Spending

Sales Taxes Shouldn’t Be a Blank Check for More Spending

July 30, 2025by ITR Foundation

Sales and excise taxes should be fair and stable, not used for social engineering or quick cash grabs—tax policy should prioritize predictable revenue over punishing legal behavior. Illinois serves as a warning—with excessive taxes on products like JUUL and Zyn used to fund more spending instead of making tough budget decisions. Iowa must avoid that path—by rejecting gimmicky tax hikes and focusin...

Good Policy Starts with Good Questions—Here’s Where to Begin

Good Policy Starts with Good Questions—Here’s Where to Begin

July 30, 2025by ITR Foundation

Policy Should Solve Real Problems: Before supporting any proposal, ask whether it actually fixes the issue or just offers a political talking point—good intentions aren’t enough. Always Follow the Money and the Power: Who pays? Who benefits? Does the proposal expand government or reduce its role in people’s lives? Think Long-Term, Not Just Headlines: Every policy has tradeoffs. These seven questio...

Texas Calls Special Session for Property Tax Relief

Texas Calls Special Session for Property Tax Relief

July 29, 2025by John Hendrickson

Spending Restraint Is Key to Real Tax Relief: Both the Chicago Tribune and Texas Governor Greg Abbott agree that meaningful property tax reform must be rooted in limiting local government spending, a lesson Iowa should heed. Weak Caps Undermine Reform: Iowa’s recent attempts at a 2% property tax cap were diluted by exemptions, echoing similar challenges in Texas where loopholes have allowed spendi...

Iowa’s Back-to-School Sales Tax Holiday: A Missed Opportunity?

Iowa’s Back-to-School Sales Tax Holiday: A Missed Opportunity?

July 25, 2025by Sarah Curry, DBA

Limited Scope, Misplaced Focus: Iowa’s sales tax holiday offers short-term savings on clothing but excludes essential school supplies like backpacks, notebooks, and calculators—items families actually need for back-to-school. Inconsistent with Regional Trends: While Iowa clings to its sales tax holiday, most neighboring states have eliminated theirs, signaling a broader shift away from such exemp...

Taxpayer Protections Are Just as Important as Pro-Growth Tax Policy

Taxpayer Protections Are Just as Important as Pro-Growth Tax Policy

July 24, 2025by John Hendrickson

Iowa lawmakers are considering two constitutional amendments—one to require a two-thirds supermajority to raise income taxes and another to protect the state’s flat tax rate—to safeguard taxpayers and limit government growth. Additional reforms, including constitutional spending limits and protections for the Taxpayer Relief Fund, would reinforce Iowa’s commitment to fiscal conservatism and prote...

Spending Restraint Must Take Priority in 2026

Spending Restraint Must Take Priority in 2026

July 23, 2025by John Hendrickson and Tom Sands

Iowa’s fiscal position is strong, but rising spending and short-term revenue declines from tax reforms make it critical for lawmakers to prioritize long-term budget discipline. To support this goal, policymakers could strengthen the state’s spending cap by tying budget growth to population and inflation, and adopt priority-based budgeting and independent efficiency audits to control costs and ens...

The Spending Problem Behind Iowa’s Property Tax Crisis

The Spending Problem Behind Iowa’s Property Tax Crisis

July 22, 2025by John Hendrickson and Matt Everson

No reform will work until local governments rein in their budgets. Property taxes remain a significant concern for taxpayers. In addition, they are a hindrance to economic growth. Taxpayers are demanding meaningful property tax relief, and that will only occur when legislators address the cause. Local government spending drives high property taxes, and the solution for property tax relief will on...

Iowans Just Avoided a Huge Tax Increase, But New Warning Flags Lie Ahead

Iowans Just Avoided a Huge Tax Increase, But New Warning Flags Lie Ahead

July 18, 2025by John Hendrickson and Pete Sepp

With the passage of the “Big, Beautiful Bill,” Iowans avoided a catastrophic tax increase. But even with many positives in the measure, there are still reasons to keep a sharp eye on what lies ahead. Washington’s spending—and the national debt—will continue to grow in the near term, but that trajectory cannot continue indefinitely.  Iowa policymakers must begin to prepare for contingencies to prot...