Iowa 2025-2026 Regular Session

Iowa House Bill HF196

Introduced
2/3/25  

Caption

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

Impact

HF 196 restores a tax levy that was eliminated by a prior piece of legislation, HF 718, which had reduced the ability of cities to implement various taxes through the general fund. This bill not only reestablishes funding avenues for public libraries but also reinforces the democratic principle of requiring voter involvement for tax imposition. In practice, this means that any city wishing to implement the tax will need to put it to a public vote, allowing constituents a say in local funding priorities for library services.

Summary

House File 196, introduced by Representative Jacoby, aims to allow cities in Iowa to certify a specific tax for their general fund levy dedicated to libraries. Specifically, the bill proposes a tax that shall not exceed twenty-seven cents per one thousand dollars of assessed value. It is intended to provide a sustainable financial mechanism for public libraries, ensuring they receive the necessary funding to operate and serve local communities. The inclusion of this provision seeks to enhance local library services without placing an undue burden on taxpayers, while also adhering to a democratic process through voter approval.

Contention

Though the bill strengthens funding for public libraries, it does present potential points of contention regarding tax implementation and local government authority. Opponents might express concerns about raising taxes, even modestly, particularly in economically challenged communities. Additionally, ensuring that the process of petitioning for tax approval does not become overly burdensome or politicized could be an ongoing discussion as cities navigate the requirements set by the bill.

Companion Bills

IA SF439

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.