A joint resolution proposing an amendment to the Constitution of the State of Iowa by repealing the natural resources and outdoor recreation trust fund, and dedicating a portion of state revenue from sales and use taxes imposed for the benefit of property tax relief.

SJR 6 is a constitutional amendment proposing to repeal Iowa’s natural resources and outdoor recreation trust fund (which funded parks, trails, and conservation) and replace it with a new property tax relief trust fund. The amendment would dedicate a portion of increased sales and use tax revenue (capped at 0.375% of taxable sales) to lower school district property tax levies uniformly across the state. This fund would replace revenue previously generated from the foundation property tax levy, directly reducing property taxes for homeowners and businesses that fund public schools. As a constitutional amendment, it requires voter approval after legislative passage.