On March 30, 1999, all Johnson County jurisdictions rejected a local option sales tax.

Approval or rejection of the tax was determined by majority vote in each of the following geographic areas:

  • Groups of contiguous cities voted as one unit.  In 1999 Johnson County contained one group of contiguous cities: Iowa City, Coralville, Hills, North Liberty, Tiffin and University Heights.  (In 1999, Hills bordered Iowa City along a railroad right of way. Hills has since severed the railroad right of way from its city limits and no longer borders Iowa City.)
    Note that each city had its own proposals for use of revenue, but approval or rejection was based on the total six-city vote.
  • The unincorporated portion of Johnson County voted as one unit.
  • Each city that bordered no other city voted as a unit.  In 1999 Johnson County contained five such cities: Lone Tree, Oxford, Shueyville, Solon and Swisher.  In addition, the Johnson County portion of the city of West Branch voted as one unit.  (The Cedar County portion of West Branch considered a local option sales tax in 2001.)

Ballot Language by City

IOWA CITY

0% for property tax relief.

25% for water rate stabilization and/or water rate relief.

40% for renovating and expanding the public library; for constructing a community events center; and for other capital improvements such as streets, bridges, parks, sewers, trails, public buildings, and collaborative projects with other area jurisdictions.

10% to support the operating expenses of the public library and community events center, and to support community activities and events.

10% to support the operating and capital improvement expenses of public transit and paratransit, to include fare relief and enhanced service.

10% to support the hiring and equipping of police officers, firefighters, and/or other public safety personnel, and for construction of related public safety improvements.

5% to maintain and enhance funding of Johnson County area human service agencies and activities.

CORALVILLE

0% for property tax relief.

100% for capital improvement projects, including but not limited to, street and road construction and repairs, recreational facilities, and the rehabilitation and/or development of under-utilized areas within the city.

HILLS

0% for property tax relief.

100% for any lawful purpose of the city.

LONE TREE

0% for property tax relief.

100% for the General Fund to be used for any lawful purpose of the City of Lone Tree, Iowa.

NORTH LIBERTY

0% for property tax relief.

35% for the hiring and equipping of police officers, including capital expenditures necessary for the functions of law enforcement.

15% for capital and equipment expenditures necessary for the operation of the Fire Department for fire protection and first responder functions and activities.

50% for road, intersection and stormwater capital project improvements including, but not limited to, Highway 965, Front Street, Cherry Street and Forevergreen Road.

OXFORD

0% for property tax relief.

100% for general capital improvements.

SHUEYVILLE

0% for property tax relief.

80% for the repair and maintenance of the city streets and bridges.

20% for maintaining community property and buildings.

SOLON

0% for property tax relief.

50% for capital improvement projects, including but not limited to street and road construction and repair, and water and sewer construction and repair.

50% for capital improvement projects, including but not limited to construction and repair of recreational facilities and parks.

SWISHER

0% for property tax relief.

100% to the wastewater collection system for capital improvements or rate relief.

TIFFIN

0% for property tax relief.

100% for the General Fund to be used for any lawful purpose for the City of Tiffin, Iowa.

UNIVERSITY HEIGHTS

0% for property tax relief.

100% to be used for any lawful purpose of the City of University Heights.

WEST BRANCH

0% for property tax relief.

100% for the general fund to be used in any lawful purpose of the City of West Branch, Iowa.

RURAL JOHNSON COUNTY

25% for property tax relief for the unincorporated area of Johnson County.

15% for library services for residents of the unincorporated areas of Johnson County.

35% for roads and bridges in the unincorporated area of Johnson County.

5% for funding of human service programs such as juvenile crime prevention and juvenile detention.

15% for capital project expenditures such as renovation/construction of county jail.

5% for capital project expenditures such as human services building and other space needs.