Iowa 2025-2026 Regular Session

Iowa Senate Bill SF439

Introduced
2/25/25  

Caption

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

Impact

The reinstatement of this tax levy for libraries plays a significant role in local governance by granting cities the power to propose library funding through a democratic process. Cities will be able to request approval from their constituents for the tax, which strengthens the relationship between local governments and residents. Should the levy be approved by voters, it will contribute essential financial resources necessary for maintaining and improving library services, thus ensuring that communities continue to have access to vital educational and informational resources.

Summary

Senate File 439 is a legislative initiative that aims to reinstate a specific tax levy to support public libraries within cities in Iowa. The bill directly addresses amendments made by HF 718, which previously eliminated the tax levy for libraries. Under SF439, a tax of up to twenty-seven cents per thousand dollars of assessed value can be levied, provided that it meets certain petition and referendum requirements to ensure local voter approval. This legislation provides cities with the authority to levy funds to bolster library services, which are crucial for community development and literacy initiatives.

Contention

While the bill aims to enhance funding for public libraries, there may be notable points of contention surrounding its implementation. Some may argue about the adequacy of the proposed tax rate or debate whether local governments should prioritize funding for libraries over other community needs. Additionally, the requirement for voter approval introduces an element of uncertainty, as public perception and support can vary widely. This could lead to discussions on balancing financial support for libraries with other pressing local issues, especially in economically challenged communities.

Companion Bills

IA HF196

Similar To A bill for an act allowing cities to certify taxes for a general fund levy for libraries.

Previously Filed As

IA HF2502

A bill for an act allowing cities to certify taxes for general fund levy for various purposes upon approval of the voters at an election.

IA HF2442

A bill for an act allowing cities to impose a tax to fund a public library.

IA SF356

A bill for an act relating to local government property taxes, financial authority, operations, and budgets, and including effective date and applicability provisions.(Formerly SSB 1124.)

IA SSB1124

A bill for an act relating to local government property taxes, financial authority, and budgets, and including effective date and applicability provisions.(See SF 356.)

IA SSB3131

A bill for an act relating to public libraries, including city and county tax levies for public libraries, and city library board authority and property.

IA SF569

A bill for an act relating to local government property taxes, financial authority, operations, and budgets, modifying certain transit funding, property tax credits and exemptions, and appropriations, requiring certain information related to property taxation to be provided to property owners and taxpayers, modifying provisions relating to fees for driver's licenses and nonoperator's identification cards, modifying provisions relating to certain writing fees, making penalties applicable, and including effective date, retroactive applicability, and applicability provisions. (Formerly SSB 1218.)

IA HF718

A bill for an act relating to local government property taxes, financial authority, operations, and budgets, modifying certain transit funding, property tax credits and exemptions, and appropriations, requiring certain information related to property taxation to be provided to property owners and taxpayers, modifying provisions relating to fees for driver's licenses and nonoperator's identification cards, modifying provisions relating to certain writing fees, modifying certain bonding procedures, making penalties applicable, and including effective date, applicability, and retroactive applicability provisions. (Formerly HF 1.) Effective date: 05/04/2023, 07/01/2023, 07/01/2024. Applicability date: 01/01/2023, 07/01/2023, 07/01/2024.

IA SSB1218

A bill for an act relating to local government property taxes, financial authority, operations, and budgets, modifying certain transit funding, property tax credits and exemptions, and appropriations, requiring certain information related to property taxation to be provided to property owners and taxpayers, modifying provisions relating to fees for driver's licenses and nonoperator's identification cards, modifying provisions relating to certain writing fees, making penalties applicable, and including effective date, retroactive applicability, and applicability provisions.(See SF 569.)

IA HF352

A bill for an act relating to an entity-level taxation election for pass-through entities and allowing a partner or shareholder to claim a credit against the individual and corporate income taxes and the franchise tax, and including effective date and retroactive applicability provisions. (Formerly HSB 69.) Effective date: 05/11/2023. Applicability date: 01/01/2022.

IA SF550

A bill for an act relating to state and local revenue and finances by modifying sales and use taxes, the charitable conservation contribution tax credit available against individual and corporate income taxes, the water service tax, property taxes, transit funding, and local option taxes, crediting moneys to the natural resources and outdoor recreation trust fund, modifying allocations of road use tax fund moneys, making appropriations, and including effective date, retroactive applicability, and applicability provisions.(Formerly SSB 1125.)

Similar Bills

No similar bills found.