ITR Foundation

Iowa’s tax sale system allows private investors to acquire property when taxes go unpaid, raising questions about whether homeowners can lose equity that exceeds the amount of taxes owed.

Both the Iowa and U.S. Constitutions protect property rights, and the Fifth Amendment’s Takings Clause prohibits the government from taking private property without just compensation.

A unanimous 2023 U.S. Supreme Court ruling held that government cannot keep proceeds beyond a taxpayer’s debt, a precedent that may have significant implications for Iowa’s tax sale laws.

Is Iowa Law in Violation of the Takings Clause? - ITR Foundation Iowa's tax sale system allows private investors to acquire property when taxes go unpaid, raising questions about whether homeowners can lose equity that exceeds the amount of taxes owed. Both the Iowa and U.S. Constitutions protect property rights, and the Fifth Amendment's Takings Clause prohibits...

Iowa’s urban and suburban school districts demonstrate a wide range of per-pupil spending and are evenly split on both sides of the statewide average.

The data suggests there is not a strong relationship between higher per-pupil spending and stronger student outcomes, as some of the best-performing districts rank well below the statewide average for per-pupil spending.

The findings reinforce the idea that student success depends less on how much money districts spend and more on how effectively local leaders find a way to deliver education to their unique communities.

School Results Depend on More Than Just Money 30-Second Summary: ITR Report Card recently explored graduation rates across the state and highlighted trends for every school district over three different time periods. While Iowans understand that every district is unique, they also recognize that some districts lend themselves to comparisons mor...