Today is the annual celebration of ITR Live's own John Hendrickson.  We celebrate today with special election coverage, with over half of Iowans voting on bond referenda and other ballot measures.  All or part of thirty-five Iowa counties will hold special elections that include bond questions totaling nearly $400 million in potential new spending. 

Today's episode also has special sports coverage, with Hawkeye Football, the Minnesota Twins, Kent Hrbek and the 1987 World Series. 

You can read more about the special ballot measures at ITR Foundation: https://itrfoundation.org/nearly-400-million-in-bond-questions-on-march-7th-special-election/

ITR Live has a special guest today: John Mozena from the Center for Economic Accountability. Governments at all levels around the country give out stunning amount of tax credits and incentives in the name of economic development. Even though Iowa has a strong record of tax reform in recent years, our great state is not immune from these handouts.  Do these incentives really matter, and are there any unintended consequences? 

You can learn more about John's work here:  https://economicaccountability.org/

Recently, Governor Reynolds signed into law the fix to the calculation of residential rollback. During the debate over this bill, several local governments and legislators claimed that this technical fix would cause all sorts of budgets cuts, including police and fire protection.  

Now we know the rest of the story. Kudos to the Des Moines Register (yes, really), for digging into the aftermath of this legislation and asking local governments their actual plans going forward.  It will come as no surprise to ITR Live listeners that none of the cities surveyed said they would cut police and fire protection for their communities.

ITR revisits the conversation about what really needs to happen to give Iowa property taxpayers a break. 

Chris and John have a recap of the annual ITR/NFIB annual Tax and Small Business Luncheon held this week in Des Moines. Speakers at the event were Rep. Bobby Kaufmann, House Ways and Means Chairman, Kraig Paulsen, Direction of the Iowa Departments of Revenue and Management, and Sen. Jack Whitver, Senate Majority Leader.  

All three of these speaker had terrific insights on what is happening with Iowa, and some very instructive comments on the path forward for tax policy in Iowa. What is most impressive about these three speakers and their comments is how it all fits together for conservative fiscal policy. The shared vision and commitment to reform is what is making so many taxpayer victories possible. 

You can read the Department of Management's report on the cost of government in Iowa here: https://tax.iowa.gov/sites/default/files/2020-07/Cost%20of%20Government%20Report.pdf

Alan Ostergren from the Kirkwood Institute is back on ITR Live. Kirkwood Institute has joined forces with Pacific Legal Foundation to challenge Iowa's Certificate of Need law on behalf of midwives.  Under Iowa's current CON laws, hospitals hold veto power over new birth centers, and prevents midwives like those in this lawsuit from offering Iowa’s expectant mothers a safe alternative to existing freestanding birth centers.  Alan also shares his thoughts on a better path forward for the opponents of conservative reforms.  Is it enough to simply dig your heels in, or is there a better strategy?  

You can read more about this case here: https://pacificlegal.org/case/certificate-of-need-birth-center-iowa/

You can learn more about Kirkwood Institute on their website: https://www.kirkwoodinstitute.org/

Iowa's most inconsistently-scheduled conservative podcast is back with a roundup of what's going on in Iowa this week. The legislature has passed a fix for the residential property tax rollback calculation.  Several communities across Iowa have local ballot measures coming up on March 7th. ITR Foundation has details of major bond referendums in Iowa. John also has information on which companies are taking advantage of the Research Activities Credit, and is it a benefit to all Iowa taxpayers?

Iowa Governor Kim Reynolds made an appearance at the Cato Institute and ITR Live is back with several thoughts about the Governor's performance. Iowa has a long list of significant conservative reforms over the recent past, and Governor Reynolds does a fantastic job of showcasing those victories to the nation. 

As the 2023 legislative session moves forward, attention will soon turn to the state budget. ITR Foundation has a new article co-authored by John Hendrickson and ITR contributing scholar Dr. Vance Ginn on the conservative Iowa budget and what an appropriate budget target might look like. 

You can read the full article here: https://itrfoundation.org/the-2024-conservative-iowa-budget/

Who is the most loyal listener of the ITR Live podcast?  John knows who, and has a special message for this best friend of the show.  

We continue a series of conversations about property tax reforms and local government in Iowa. Did you know that there are over 30 different unique levies that cities in Iowa can assess?  Sarah Curry is on the the podcast today to help explain how to consolidate some of these levies and begin the process of making Iowa's property tax system more transparent and easier to understand.  

After the news that Iowa Caucuses will no longer be first in the nation for Democrats, John, Sarah and Chris share some thoughts and favorite stories of caucuses past.

When it comes to property taxes in Iowa, who is on the side of the local taxpayer? Senate Ways and Means Committee Chairman Dan Dawson answers that question with a few choice words from the floor of the Iowa Senate about the work of local government and their taxpayer-funded lobbyists on a bill that would protect individual Iowans from over-taxation.  

But this wasn't Senator Dawson's best work this week. Several new bills in Senate Ways and Means would make huge new progress toward further reducing Iowans' overall income tax burden and begin to simply our dreadfully complicated property tax system.  

Join us on ITR Live for a look at the next step on Iowa's remarkable journey toward lower taxes.

This exciting, fun-filled, action-packed episode of ITR Live is an in-depth look at an Iowa Senate subcommittee this week on property tax the rollback calculation for residential properties. While the bill itself would save residential homeowners on their individual property bill for next year, we go deeper to examine the forces at play inside the Capitol. With an army of lobbyists, local elected officials and local finance officers, who is looking out for the taxpayer?  

Criticisms of the bill included that the process lacked transparency, but where is the much-needed transparency for taxpayers who are trying to decipher Iowa's convoluted property tax system?  

ITR Foundation has several articles that speak directly to these issues:

"Taxpayer-Funded Advocacy Against Taxpayer Interests" - https://itrfoundation.org/taxpayer-funded-advocacy-against-taxpayer-interests/

"Iowa’s Assessment Limitation – Rollback" - https://itrfoundation.org/iowas-assessment-limitation-rollback/

John also has a strong article that he co-authored with the excellent Jonathan Williams: "To Achieve Meaningful Property Tax Relief, Right Size Government" - https://itrfoundation.org/to-achieve-meaningful-property-tax-relief-right-size-government/