Bill
SF 439
SF 439 lets cities levy up to 27¢ per $1,000 of assessed value for library funding within the general fund, but only with voter approval and the same petition/election rules.
Purpose and intent
- This bill authorizes cities to establish a property tax levy dedicated to funding a public library as part of the general fund, restoring a library levy that had been eliminated by prior legislation. The levy is capped at 27 cents per $1,000 of assessed value and is subject to local voter approval and notice rules.
Key provisions
- New levy authority: Adds a new subsection to Code section 384.12 (additional taxes) allowing a tax for library support not to exceed 27 cents per $1,000 of assessed value.
- Voter approval process:
- A valid petition under section 362.4 triggers the council to place the question on the next regular city election for voter consideration.
- If a majority of voters approve, the library levy is imposed.
- The levy can be eliminated using the same petition-and-election process.
- Continuation of pre-existing levies: A tax authorized by an election held before the act’s effective date may continue until eliminated by council action or by petition and election.
- Referendum and notice: The levy is subject to the same voter approval and notice requirements that existed prior to HF 718’s modifications.
- Context and adjustments: The explanation notes HF 718 (2023 Iowa Acts, ch. 71) previously eliminated several city taxes and allowed a general fund replacement levy; SF 439 reestablishes the specific library levy at the 27-cent maximum.
Affected entities and impact
- Affected: Cities that choose to implement a library-specific levy within the general fund.
- Financial impact: Property tax bills in participating cities would reflect up to 27 cents per $1,000 of assessed value dedicated to library funding, contingent on voter approval. The amount can be eliminated or adjusted only through the same petition/election process.
- Libraries: Potentially increased or stabilized funding for public libraries, depending on community support and election outcomes.
Procedural/timeline aspects
- Introduced: February 25, 2025.
- Subcommittee action: March 3, 2025 (Dawson, Bisignano, Rowley).
- Next steps (if advanced): The bill would move through normal legislative channels, with potential for amendments, floor debate, and voting outcomes tied to the petition-and-referendum framework.
Sponsors
- Multiple primary and additional sponsors, including Petersen, Blake, Staed, Zimmer, Wahls, Winckler, Bisignano, Dotzler, Celsi, Trone Garriott, Quirmbach, and Donahue.
Bottom line
SF 439 provides a focused mechanism for cities to reinstate a library-specific property tax levy within the general fund, capped at 27 cents per $1,000 of assessed value, subject to voter approval and existing petition/election procedures. It explicitly ties the levy’s existence and removal to the same democratic processes used for other local taxes.
Compiled from official sources — confirm details with the bill’s official record.
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