Author: ITR Local

School District Spending

School District Spending

When your school board creates a budget and decides how much to spend, they also set the rate, which determines the school district portion of your property taxes, which is the largest part of your total bill.

The Iowa Department of Education states, “Per pupil expenditure amounts, while informative, provide an incomplete framework in which to understand statewide, district, or school expenditure levels. A wide range of per pupil expenditure values exist as the result of a multitude of district and school differences statewide.

Property Tax Pain Index

Property Tax Pain Index

Iowans will spend more than $6 billion in property taxes to fund local governments next year. How much property tax pain are you and your family about to experience from the spending decisions your city council, county supervisors, and school board are making?

Five counties increased per capita property tax revenue by more than 20%. That’s unspeakable pain!

  • Ida County – 31.1%
  • Dallas County – 23.5%
  • Taylor County – 21.9%
  • Grundy County – 21.3%
  • Bremer County – 21.3%

Of the 275 cities with a population greater than 1,000, nearly 90% chose to increase the property tax pain on their residents. The five highest per capita property tax revenue percent increases are:

  • Ackley - 79.9%
  • Stuart - 61.4%
  • Wilton - 48.0%
  • Postville - 37.1%
  • Manly - 36.8%

Twenty-four school districts increased per-student property tax revenue by more than 20%. The five highest are:

  • Harris-Lake Park CSD - 56.7%
  • Hamburg CSD - 55.5%
  • Rock Valley CSD - 50.0%
  • Diagonal CSD - 46.4%
  • Durant CSD - 37.6%

How can we stop painful increases in the future? Iowa’s legislature should implement a strict 2 percent cap on the annual growth of local government property tax collections. Read more about this solution:

School District Property Tax Rates

School District Property Tax Rates

When your school board creates a budget and decides how much to spend, they also set the rate, which determines the school district portion of your property taxes, which is the largest part of your total bill.

The table below shows the underlying rates that comprise a district’s total levy rate. The Iowa Department of Management provides this data.

The state’s funding formula sets most property tax levies for Iowa’s public schools. However, the levies highlighted in blue and marked with an ” * ” are set by each district’s school board. Ask your board members about these levies and where they spend your money.

FY 2025 amount paid for each $1,000 of taxable value. Click on a column heading to sort.

County Per Capita Spending

County Per Capita Spending

When your county supervisors create a budget and decide how much to spend, they also set the rate, which determines the county’s portion of your property taxes, which is the third largest part of your total bill behind school districts and cities.

County Property Tax Rates

County Property Tax Rates

When your county supervisors create a budget and decide how much to spend for county services, they also set the rate, which determines the county portion of your property tax bill.

The table below shows the underlying rates that comprise a county’s total levy rate. The Iowa Department of Management provides this data.

FY 2025 amount paid for each $1,000 of taxable value. Click on a column heading to sort.

City Per Capita Spending

City Per Capita Spending

When your city council creates a budget and decides how much to spend, they also set the rate, which determines the city’s portion of your property taxes, which is the second largest part of your total bill behind school districts.

City Property Tax Rates

City Property Tax Rates

When your city council creates the budget and decides how much to spend on city services, it also sets the rate, which determines your property tax bill.

The table below shows the underlying rates that comprise a city’s total levy rate. The Iowa Department of Management provides this data.

All Iowa cities included. FY 2025 amount paid for each $1,000 of taxable value. Click on a column heading to sort.

City Debt

City Debt

Debt can crowd out other priorities from the budget. A temporary increase for a good reason is understandable, but constant, high levels of debt put the taxpayer on the hook for more interest payments in the future. City Council members should pay off debt in a timely manner without taking on additional burdens.

The map and table below show each city’s population and a four-year history of debt per capita.

All Iowa cities included. Click on a column heading to sort.

County Debt

County Debt

Debt can crowd out other priorities from the budget. A temporary increase for a good reason is understandable, but constant, high levels of debt put the taxpayer on the hook for more interest payments in the future. County supervisors should pay off debt in a timely manner without taking on additional burdens.

The map and table below show each county’s population and a four-year history of debt per capita.

Click on a column heading to sort.

School District Debt

School District Debt

Debt can crowd out other priorities from the budget. A temporary increase for a good reason is understandable, but constant, high levels of debt put the taxpayer on the hook for more interest payments in the future. School districts should pay off debt in a timely manner without taking on additional burdens.

The map and table below show each district’s enrollment and a four-year history of debt per capita.

Click on a column heading to sort.

© 2024 Iowans for Tax Relief and ITR Foundation