A one cent local option sales tax will appear on the November 4 ballot. The sales tax is officially placed on ballot by cities representing more than 50% of the county population, which in the case of Johnson County is the city of Iowa City by itself. Iowa City approved the resolution on June 30, 2014.
Each city, and unincorporated Johnson County, will have its own proposal for use of revenue. The tax will pass or fail by majority vote (50%) in each of the following geographic areas:
- One group of contiguous cities voting as one unit: Iowa City, Coralville, North Liberty, Tiffin and University Heights.
- The unincorporated portion of Johnson County will vote as one unit.
- Each city that borders no other city will voted individually: Hills, Lone Tree, Oxford, Shueyville, Solon, Swisher, and the Johnson County portion of the city of West Branch.
Note that the May 2009 sales tax vote, in which the tax passed or failed separately in every city, contiguous or not, was held under special one-time legislation. Also note that since the March 1999 sales tax election, the city of Hills has de-annexed the railroad right of way that included its border with Iowa City, and Hills no longer borders any other city.
The city of West Branch will also, separately, have a park improvement bond issue on the ballot. The bond issue requires a 60% majority.
Iowa City
Summary: To authorize imposition of a local sales and services tax in the cities of Iowa City, Coralville, North Liberty, Tiffin, AND University Heights at the rate of one percent (1%) to be effective from July 1, 2015 until June 30, 2025.
A local sales and services tax shall be imposed in the cities of Iowa City, Coralville, North Liberty, Tiffin, University Heights at the rate of one percent (1%) to be effective from July 1, 2015 until June 30, 2025.
Revenues from the sales and services tax are to be allocated as follows:
FOR THE CITY OF IOWA CITY:
50% for maintenance, repair, construction and reconstruction of public streets, trails and associated infrastructure.
40% for property tax relief.
10% for programs and initiatives that increase affordable housing, with no less than 75% of said 10% to be allocated for programs and initiatives that increase affordable housing for households at or below 80% of area median income as defined annually in accordance with federal law.
Coralville
Summary: To authorize imposition of a local sales and services tax in the city of Coralville at the rate of one percent (1%) to be effective from July 1, 2015 until June 30, 2025.
A local sales and services tax shall be imposed in the city of Coralville at the rate of one percent (1%) to be effective from July 1, 2015 until June 30, 2025.
Zero percent (0%) for property tax relief; and
One Hundred percent (100%) for any lawful purpose.
Hills
Summary: To authorize imposition of a local sales and services tax in the city of Hills at the rate of one percent (1%) to be effective from July 1, 2015 to June 30, 2025.
A local sales and services tax shall be imposed in the city of Hills at the rate of one percent (1%) to be effective from July 1, 2015 until June 30, 2025.
Revenues from the sales and services tax shall be allocated as follows:
0% for direct property tax relief.
The specific purpose for which the revenues shall otherwise be expended is:
100% for the improvement of streets, sidewalks, storm sewers, sanitary sewer systems, public potable water systems, and parks.
Lone Tree
0% for property tax relief.
100% for community improvements to include streets/curb and gutter, water, sewer, storm sewer, parks and other community improvement projects.
North Liberty
A local sales and services tax shall be imposed in the City of North Liberty at the rate of one percent (1%) to be effective July 1, 2015.
For the City of North Liberty, 0% for Property Tax Relief; and
The specific purposes for which the revenues shall otherwise be expended are:
50% to Street Projects, 40% to Water and Wastewater Utilities; and 10% to Parks.
Oxford
Summary: To authorize imposition of a local sales and services tax in the city of Oxford, at the rate of one percent (1%) to be effective from July 1, 2015 to June 30, 2025.
A local sales and services tax shall be imposed in the city of Oxford at the rate of one percent (1%) to be effective from July 1, 2015 until June 30, 2025.
Revenues from the sales and service tax shall be allocated as follows:
0% for property tax relief.
The specific purpose for which the revenues shall otherwise be expended is:
100% for community improvements projects and essential corporate purposes.
Shueyville
Summary: To authorize the imposition of a local sales and services tax of one percent (1%) in the City of Shueyville, Johnson County to be effective from July 1, 2015 until June 30, 2025.
The revenues from the 1% local option sales and services tax are to be allocated in City of Shueyville, Iowa, as follows:
100% for the General Fund to be used for City Improvements.
Solon
A local sales and services tax shall be imposed in the City of Solon at the rate of one percent (1%) to be effective July 1, 2015.
Revenues from the sales and services tax shall be allocated as follows:
0% for property tax relief.
90% for street improvements, storm drainage, water and sewer infrastructure
10% for recreation department for youth and senior citizen activities.
Swisher
Summary: To authorize the imposition of a local sales and services tax of one percent (1%) in the City of Swisher, Johnson County to be effective from July 1, 2015 until June 30, 2025.
The revenues from the 1% local option sales and services tax are to be allocated in City of Swisher, Iowa, as follows:
100% for the General Fund to be used for City Improvements and Street Improvements.
Tiffin
Revenues from the sales and services tax shall be allocated for community improvements to include sidewalk, street, public safety, water and sewer and any other lawful purpose of the City of Tiffin.
University Heights
A local sales and services tax shall be imposed in the City of University Heights at the rate of one percent (1%) to be effective from July 1, 2015 until June 30, 2025. Revenues from the sales and services tax shall be allocated as follows:
0% for property tax relief.
The specific purpose for which the revenues shall otherwise be expended is:
100% for community space acquisition, furnishing, maintenance, and upkeep; street improvements and repairs; and/or any other lawful purpose.
Unincorporated Johnson County
Zero percent (0%) for property tax relief in the unincorporated areas of Johnson County.
The specific purpose for which the revenues will otherwise be expended is:
Ninety percent (90%) for improvement and/or maintenance of Johnson County secondary roads and bridges and ten percent (10%) for courthouse and court needs.
West Branch (Johnson County portion only)
Summary: To authorize the imposition of a local sales and services tax of one percent (1%) in the City of West Branch, Iowa at the rate of one percent (1%) to be effective from July 1, 2015 until expiration on June 30, 2025.
A local sales and services tax shall be imposed in the City of West Branch, Iowa at the rate of one percent (1%) to be effective from July 1, 2015 until June 30, 2025.
Revenues from the sales and service tax shall be allocated as follows:
0% for property tax relief.
The specific purpose for which the revenues shall otherwise be expended is:
City of West Branch Park Improvements.
West Branch Bond Issue
The city of West Branch will also have a bond issue election on the November 4 ballot. Unlike the sales tax, the entire city will vote on the bond issue, and a 60% majority is required.
Shall the City of West Branch, in Cedar and Johnson Counties, Iowa, enter into a loan agreement and issue bonds in an amount not exceeding $4,000,000 for the purpose of paying the cost, to that extent, of undertaking the West Branch Park Improvements Project, including ball diamonds; volleyball courts; lighting improvements; playground equipment; bleachers; concessions; restroom and shelter facilities; recreation trails; landscaping and turf management; parking lots; excavation and the installation of related public infrastructure improvements?