36 Ballot Questions, 29 Tax Proposals, 46 Counties, $240 Million at Stake
On March 4, voters in 46 Iowa counties will go to the polls. In front of them there will be measures from 25 school boards, five city councils, and three county boards. Iowa law allows local governments to propose public measures for taxpayer approval in special elections, typically held in March and September.
While not all measures will immediately impact taxpayers, each will influence local government spending and taxation. Of the 36 ballot questions, 29 involve taxes or a fee. The remaining seven include decisions on municipal utilities, the dissolution of a school district, and the allocation of school district sales tax revenue through the Secure an Advanced Vision for Education (SAVE) program.
Financial Impact of the Election
The proposed measures collectively represent over $18 million in potential new spending for the upcoming year. Some, such as emergency medical service (EMS) district funding, the City of Robins’ property tax rate, and Marshall County’s local-option sales tax, will continue indefinitely unless repealed. Others have fixed terms, such as a 10-year Physical Plant and Equipment Levy (PPEL) for schools or the City of Burlington’s 25-year, 3% franchise fee.
While it is difficult to determine the full financial impact of these proposals due to various factors, estimates suggest this election could ultimately cost taxpayers around $240 million over time.
Some ballot measures propose renewing existing property tax rates, meaning taxes will not increase but will also not decrease. If voters reject these renewals, they could see significant reductions in their property tax bills. However, approving them means the tax burden remains unchanged for years.
Non-Tax Public Measures
While not directly asking for tax increases, the remaining public measures will significantly affect residents. For example, a Revenue Purpose Statement (RPS) outlines how a school district will allocate sales tax revenue from the state-funded SAVE program. By law, these funds must be used for property tax relief or school infrastructure improvements. If a district wants to use SAVE funds for infrastructure projects or issue bonds against this revenue, voters must approve an RPS allowing the district to prioritize infrastructure over tax relief.
Make Your Voice Heard
Many Iowans are less aware of special elections than they are of general elections in November. However, these decisions are still important. They have a direct impact on the local taxes and spending that affect residents' daily financial lives. To learn more about the local governments in your community, visit itrlocal.org and make an informed decision before heading to the polls on March 4, 2025.
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