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SJR 6

A joint resolution proposing an amendment to the Constitution of the State of Iowa by repealing the natural resources and outdoor recreation trust fund, and dedicating a portion of state revenue from sales and use taxes imposed for the benefit of property tax relief.

2025-2026 Regular Session Introduced by Kevin Alons and 15 co-sponsors

Proposed Iowa constitutional amendment eliminating the natural resources trust fund and redirecting sales tax revenue to property tax relief instead, requiring voter approval.

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Bill Summary · SJR 6

Legislative bill overview

SJR 6 proposes a constitutional amendment that would eliminate Iowa's natural resources and outdoor recreation trust fund and redirect a portion of state sales tax revenue toward property tax relief instead. This requires voter approval through a ballot measure and represents a significant shift in how Iowa allocates revenue between environmental/recreational investments and property tax reduction.

Why is this important

Property taxes are a major concern for Iowa homeowners and businesses, making tax relief politically popular. However, the natural resources trust fund finances conservation, wildlife management, state parks, and outdoor recreation—services that generate economic activity through tourism and protect natural assets. This amendment forces voters to choose between these competing priorities and represents a permanent constitutional-level decision rather than a reversible budget choice.

Potential points of contention

  • Environmental trade-offs: Eliminating a dedicated conservation fund could reduce long-term investments in water quality, habitat restoration, and public lands that benefit both ecosystems and rural economies.
  • Property tax relief scope: The bill states "a portion" of sales tax revenue would fund property tax relief, leaving unclear how much actual tax relief Iowans would see versus how much remains available for other state services.
  • Permanence of constitutional change: Constitutional amendments are difficult to reverse, so this locks in a policy direction regardless of future needs or economic conditions affecting either sector.

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

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