WeVote
Log In

Bill

Bill

HF 294

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

2025-2026 Regular Session Introduced by Matt Rinker

Allows eligible cities to add a library levy via the general fund, capped at FY 2022-23 levels, only with voter approval, lasting 10 years (renewable) and removable by council

Introduced, referred to Ways and Means.
#citygovernment #libraries #taxlevies #taxation
0
WeVote Research Nonpartisan
Bill Summary · HF 294

Summary of HF 294 (February 2025)

Bill at a Glance

  • Bill Number: HF 294
  • Title: A bill for an act allowing certain cities to certify taxes for general fund levy for libraries
  • Status: Introduced; referred to Ways and Means
  • Introduced: February 10, 2025
  • Primary Sponsor: Rep. Rinker
  • Subject: City government, Libraries, Tax levies, Taxation

Purpose and Intent

HF 294 would authorize certain cities to impose a tax for the support of a public library as part of the city’s general fund levy. The tax would be limited to the amount the city levied for library support in a specified past fiscal year (FY 2022-2023) and would be subject to voter approval at a regular city election. The measure aims to restore or preserve library funding through a local option, with defined terms for duration, renewal, and potential discontinuation.

Key Provisions

  • Tax amount limit

    • A tax to support a public library may be imposed in an amount not to exceed the amount the city levied for library support in FY 2022-2023.
    • This aligns the new library levy with the pre-existing funding level for that purpose.

  • Voter approval requirement

    • A city council may impose the tax only after submitting the question to voters at a regular city election.
    • The levy can be approved only by a majority vote.

  • Duration and renewal

    • A tax approved under this subsection is valid for ten years from the date of voter approval.
    • It may be reauthorized for additional ten-year periods if approved by a majority of voters at a regular city election.

  • Discontinuation

    • The city council may discontinue the tax with a majority vote of the council.

  • Legal basis and context

    • The bill references and builds on prior changes from the 2023 Iowa Acts (HF 718), which eliminated several taxes and allowed cities to levy similar amounts via general fund levies. One eliminated tax was a library levy capped at up to 27 cents per $1,000 of assessed value. HF 294 would reintroduce a library-support levy, but capped at the FY 2022-2023 level, rather than a fixed per-AV rate.

Who Is Affected

  • Cities eligible to implement the levy: Cities that previously had a library levy eliminated under HF 718 and that may seek to restore library funding through a general fund levy.
  • Taxpayers/property owners: Local property tax bills could reflect the new library levy up to the specified past level.
  • Voters: City residents would vote on whether to authorize the levy at regular city elections.

Procedural and Timeline Details

  • Introduction and referral: February 10, 2025 — referred to Ways and Means.
  • Election timing: Requires submission and approval at a regular city election (not a special election).
  • Term mechanics: Initial 10-year term post-approval; potential subsequent 10-year renewals with voter approval.
  • Discontinuation: Can be discontinued by a majority vote of the city council.

Potential Impacts and Considerations

  • Provides a mechanism to stabilize or restore public library funding within a city’s general fund, subject to local voter approval.
  • Ties library funding to historical FY 2022-2023 levels, which may influence budgeting and property tax considerations.
  • Creates a clear sunset and renewal framework, giving communities ongoing control through local elections.
  • Introduces a formal process requiring voter consent, aligning with broader voter-approved levy practices.

This summary presents the bill’s substantive provisions and likely practical effects to help readers understand its purpose, scope, and implementation.

Compiled from official sources — confirm details with the bill’s official record.

Sign in to ask a question.