Budget & Taxes (State Budget)

in committee · Iowa · Senate Mar 27, 2025

SSB 1208: A bill for an act relating to local government property taxes, financial authority, and budgets, modifying appropriations, and including effective date, applicability, and retroactive applicability provisions.

This bill modifies property tax calculation rules for Iowa counties and cities, directly affecting local governments and property owners. It establishes a new formula where tax levies for general county services, rural county services, and city general funds cannot exceed 102% of the previous year's actual tax revenue, adjusted for new property valuations (like construction or annexation). The change applies to fiscal years starting July 1, 2026, and replaces previous fixed-rate thresholds. For example, a city's property tax rate must align with this 102% growth cap instead of a set dollar amount, ensuring tax increases mirror revenue growth while accounting for new property assessments.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill caps property tax levies at 102% of prior year revenue, restricting local government tax increases and budget flexibility.92% confidence

Sub-Topics Property Tax Revenue State Budget

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in committee · Iowa · Senate Mar 3, 2025

SF 439: A bill for an act allowing cities to certify taxes for a general fund levy for libraries.

SF 439 allows Iowa cities to levy a tax of up to 27 cents per $1,000 in property value to fund public libraries, directly affecting city residents who vote on the tax. The tax requires voter approval through a petition and election process: a majority must approve it at a regular city election, and it can be removed the same way. This bill reestablishes a library funding mechanism eliminated by a prior law (HF 718), restoring the specific tax rate and voter approval requirements that existed before that change. The tax would be part of a city's general fund levy, supporting library operations and services.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates a new property tax levy (up to 27¢/$1k) specifically to fund public libraries, restoring a prior funding mechanism and requiring voter approval for implementation/removal.95% confidence

Sub-Topics Property Tax State Budget

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in committee · Iowa · House Apr 9, 2025

HSB 328: A bill for an act relating to local government property taxes, financial authority, and budgets, modifying appropriations, and including effective date, applicability, and retroactive applicability provisions.

This bill adjusts property tax rates for Iowa counties, directly affecting local governments and property owners. It sets new tax rate formulas for general and rural county services, requiring counties to maintain tax revenue at least 1.5% above the prior year’s actual collections (with exceptions for inflation). The rates are tied to the consumer price index, adjusting the maximum allowable tax increase based on inflation thresholds (e.g., 4-6% inflation triggers a 103% adjustment factor). These changes apply to fiscal years starting July 1, 2024, through 2028, with specific rules for 2026-2027 budget cycles.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill sets property tax rate formulas tied to inflation and requires 1.5% revenue growth for counties, promoting fiscal responsibility in local government budgeting.85% confidence

Sub-Topics Business Taxes Property Tax State Budget Tags Local Government

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passed both · Iowa · Senate May 11, 2026

SJR 11: A joint resolution proposing an amendment to the Constitution of the State of Iowa relating to requirements for certain state tax law changes.

SJR 11 proposes an amendment to the Iowa Constitution that would change the requirements for passing certain state tax laws. It mandates that any bill increasing state individual or corporate income tax rates, or establishing a new state tax on income or reserves, must receive a two-thirds majority vote in both the House and Senate. This requirement does not apply to taxes imposed by local governments. The amendment also sets a one-year limit for legal challenges to the enactment of such tax bills. If passed by two consecutive General Assemblies, Iowa voters would consider this amendment in the November 2026 general election.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRequires two-thirds majority for income/corporate tax increases, restricting legislative ability to raise taxes per constitutional amendment.90% confidence

Sub-Topics Business Taxes State Budget

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in committee · Iowa · House Apr 30, 2025

HSB 335: A bill for an act relating to state finances, including by making, modifying, limiting, or reducing appropriations, distributions, or transfers, authorizing expenditure of unappropriated moneys in special funds, providing for properly related matters including prohibiting state membership in the Iowa individual health benefit reinsurance association, making corrections, and including effective date and retroactive applicability provisions.

HSB 335 is a bill concerning state finances, primarily impacting education funding and state appropriations. It allocates $14 million annually for fiscal years 2025-2026 and 2026-2027 to supplement compensation for education support personnel in school districts, distributed based on student enrollment. The bill also limits funding for nonpublic school pupil transportation and sets instructional support state aid to zero for FY 2025-2026. Furthermore, it reduces overall funding for school districts and area education agencies by $25 million for FY 2025-2026. The bill also transfers over $21 million from the taxpayer relief fund to the general fund to support foundation aid and allows the use of special funds for state employee salary adjustments.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill reduces overall school funding, sets instructional aid to zero, and limits transportation funding, defunding key education programs despite minor allocations.85% confidence ✗ EducationOpposes EducationAllocates $14M for support staff but reduces overall education funding, sets instructional aid to zero, and limits nonpublic school transportation funding.85% confidence ✗ TransportationOpposes TransportationBill explicitly limits funding for nonpublic school pupil transportation, directly reducing transportation support per summary.85% confidence

Sub-Topics Government Spending State Budget School Funding

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in committee · Iowa · House Apr 30, 2025

HSB 341: A bill for an act relating to and making appropriations for state government administration and regulation, including the department of administrative services, auditor of state, ethics and campaign disclosure board, offices of governor and lieutenant governor, department of inspections, appeals, and licensing, department of insurance and financial services, department of management, Iowa public employees’ retirement system, public information board, department of revenue, secretary of state, treasurer of state, and utilities commission, and providing for properly related matters including the deposit of captive company premium tax revenue and professional licensure fee standardization.

HSB 341 is a legislative bill that allocates funding for the administration and regulation of various Iowa state government departments and offices for the fiscal year 2025-2026. It provides appropriations for salaries, operations, and full-time equivalent positions for entities like the Department of Administrative Services, Auditor of State, and the offices of the Governor and Lieutenant Governor. The bill also establishes a separate workers' compensation fund for state employees and sets an administrative charge for state employee health insurance plans. Additionally, it specifies how the Auditor of State should allocate its funds for audit work, including federally required audits and investigations.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates funding for state departments and standardizes fees, advancing fiscal management and budget execution for 2025-2026.95% confidence

Sub-Topics Audits & Accountability Pensions State Budget

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in committee · Iowa · House May 9, 2025

HSB 337: A bill for an act relating to and making appropriations to the education system, including the funding and operation of the department for the blind, department of education, and state board of regents, and including contingent effective date provisions.

HSB 337 is an appropriations bill that allocates funds from the state's general fund to various parts of the education system for the fiscal year beginning July 1, 2025, and ending June 30, 2026. It provides funding for the Department for the Blind, the Department of Education, and the State Board of Regents. The bill details specific appropriations for programs such as career and technical education, school food services, early childhood initiatives like Birth to Age Three Services and Early Head Start, and statewide student assessments. Additionally, it funds work-based learning, postsecondary summer classes for high school students, and the Jobs for America's Graduates program, and requires a report on anti-bullying programming.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates state general fund to education departments and blind services, directly funding public education and support programs per appropriations language.95% confidence ✓ EducationSupports EducationAllocates state funds to education departments, career/tech programs, and early childhood initiatives, directly supporting system funding and operations.95% confidence

Sub-Topics Appropriations State Budget Early Childhood School Funding School Safety

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in committee · Iowa · House May 12, 2025

HSB 340: A bill for an act relating to and making appropriations to the judicial branch, including juror compensation and judicial officer salaries, and including effective date provisions.

This bill appropriates funds to the judicial branch for the fiscal year beginning July 1, 2025. It allocates money for salaries of judicial officers and staff, general court operations, and juror and witness fees. The bill also provides significant funding for court-ordered services for juveniles, including school-based supervision and delinquent graduated sanctions, and sets guidelines for their distribution and use. Additionally, it requires the judicial branch to use state financial systems, submit regular financial reports, focus on collecting delinquent fines, and maintain clerk of court offices in all 99 counties.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates funds for judicial branch operations, salaries, and juvenile services, directly advancing government spending on essential public services.95% confidence ✓ Criminal JusticeSupports Criminal JusticeFunds juvenile justice programs (school-based supervision, graduated sanctions) and judicial operations, advancing reform-focused criminal justice initiatives through appropriations.92% confidence

Sub-Topics State Budget

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died · Iowa · Senate May 14, 2025

SF 658: A bill for an act relating to and making appropriations for state government administration and regulation, including the department of administrative services, auditor of state, ethics and campaign disclosure board, offices of governor and lieutenant governor, department of inspections, appeals, and licensing, department of insurance and financial services, department of management, Iowa public employees’ retirement system, public information board, department of revenue, secretary of state, treasurer of state, and utilities commission, and providing for properly related matters including the deposit of captive company premium tax revenue.

SF 658 is a state budget bill that allocates funds for the administration and regulation of various state government departments and offices. For the budget year starting July 1, 2025, it provides money for salaries, operational costs, and sets staffing levels for entities such as the Department of Administrative Services, the Auditor of State, and the Governor's office. The bill also includes specific provisions, such as maintaining a workers' compensation fund for state employees and setting an administrative charge for state employee health insurance plans.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates funds for state government departments, operations, and staffing levels, directly supporting fiscal management through appropriations.95% confidence

Sub-Topics Pensions Revenue State Budget

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in committee · Iowa · House May 9, 2025

HSB 343: A bill for an act relating to and making appropriations for state government administration and regulation, including the department of administrative services, auditor of state, ethics and campaign disclosure board, offices of governor and lieutenant governor, department of inspections, appeals, and licensing, department of insurance and financial services, department of management, Iowa public employees’ retirement system, public information board, department of revenue, secretary of state, treasurer of state, and utilities commission, and providing for properly related matters including the deposit of captive company premium tax revenue.

HSB 343 is a legislative bill that makes appropriations for the administration and regulation of various state government departments and offices for the fiscal year beginning July 1, 2025, and ending June 30, 2026. It allocates funds from the general fund to entities such as the Department of Administrative Services, Auditor of State, and the offices of the Governor and Lieutenant Governor. The bill specifies funding amounts for salaries, support, maintenance, and outlines the number of full-time equivalent positions for these agencies. It also includes provisions for specific funds, like utility costs and workers' compensation, to remain available for expenditure in succeeding fiscal years.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates general fund appropriations for state government departments and offices, funding essential operations and administration per fiscal year budget requirements.95% confidence

Sub-Topics Government Spending Pensions State Budget

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