Personal tools
You are here: Home Library Development Funding Special Library Levy

Special Library Levy

— filed under:

The special library levy (also called the 27 cent levy) is a potential source of additional funding for public libraries allowed by the Code of Iowa, 384.12 (21). The Code allows cities to levy an additional tax of up to $0.27 per $1,000 assessed property valuation for support of a public library. There is a petition and referendum required to pass the levy.

Video: Funding for Your Library: the Special Library Levy, 2004.  The video is a recording of a program for library directors and trustees considering whether to pursue the special library levy.  To borrow it, contact rinda.kramme@lib.state.ia.us and ask for VH11261.

The Mar-Apr-May 2007 issue of Footnotes (below) includes a front page article about the special library levy.


Additional Information
  • Cities with the Library Levy

    Lists the 74 cities that have passed the levy as of July 1, 2008. Source: Iowa Department of Management.

  • More About the Library Levy

    Explains the steps involved and includes a sample petition, ethics information and language from the Code of Iowa.

  • City Tax Rates and Library Levies

    City tax rates and assessed valuation, by county, including the minimum funding amount ($.0675 per thousand) and the amount that could be generated by the $.27 special levy.

Available Downloads
Related Sites
Document Actions