More About the Library Levy

In a nutshell, the Code allows cities (including cities without their own public library) 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.
• The levy question is put on the ballot in regular city elections, held in odd numbered years. The next opportunity to have it on the ballot is November 2007, followed by 2009, 2011, etc.

Steps to Pursuing the Levy

• Share information about the levy and its benefits with your library board
• Discuss with the board how you would use additional funds to improve library service
• Inform key city officials - mayor, city council, administrator, etc. (A selling point is that the decision is in the hands of the voters – they decide if they want to tax themselves a little more to support the public library.)
• Consult the city attorney
• Ask the county auditor about deadlines for getting it on the ballot
• Discuss the referendum wording with the board - would the community support a levy with no ending date or would it be more likely to pass if it were in effect for five years, 10 years, etc. (The referendum wording will also appear on the petition.)
• Work on the petition, make sure the wording is identical to the the language of the referendum
• Discuss who will start and collect the petition (be aware of ethics issues)
• Petition is valid if signed by 10% of eligible voters in the last regular city election, but not less than 10 persons (cannot be signed by rural residents)
• Present signed petition to City Council
• City Council and City Administrator forward the petition to the County Auditor for inclusion on the ballot
• After the election, please notify the State Library about the outcome.

Cautions

• A recent Attorney General’s opinion about the special library levy cautioned that a petition including language that attempts to limit use of revenue from the levy would likely be rejected by an Iowa court. It was reasoned that the, “expenditure of tax revenue generated to support the library is determined and controlled by the governing body of the library – the board of trustees. If the voters approve a supplemental library tax levy to be used to support the public library, then the trustees can appropriate the funds for any lawful use to support the library.” This opinion should not be read as calling into question the validity of previous levies that directed use of revenue from the levy.
  

• Iowa Code 68A.505 prohibits the use of public funds for any political purpose, including the express advocacy of a ballot issue. “Public moneys” includes direct or indirect expenditure of funds by a governmental body, the use of any property, resource, or equipment owned by the governmental body, and use of staff time during regular working hours
• Once a group of people have raised more than $750 or spent more than $750 in a calendar year for the purpose of supporting (or opposing) the levy, the group must file the Statement of Organization as a committee. (Even if you don’t reach $750, you still need to have “paid for by” on material)