Linn County ballot — November 3, 2026

Shall the following amendment to the Constitution be adopted? Provides that any bill to increase the individual income tax rate or the corporate income tax rate, or the rate of any other type of tax based upon income or legal and special reserves, shall require the affirmative votes of at least two-thirds of the members elected to each house of the legislature for passage. Further, the two-thirds majority vote requirement applies to the passage of a bill to establish a new tax on any type of income or legal and special reserves imposed by the state. The requirement excludes taxes imposed at the option of a local government. A lawsuit challenging the proper enactment of a bill under this section must be filed no later than one year following the enactment. The Constitution of the State of Iowa is amended by adding the following new section to new Article XIII: Passage of a bill that increases the individual income tax rate or the corporate income tax rate, or the rate of any other type of tax based upon income or legal and special reserves, shall require the affirmative votes of at least two-thirds of the members elected to each house of the general assembly. This requirement does not apply to taxes imposed at the option of a local government. Passage of a bill that establishes a new tax on any type of income or legal and special reserves imposed by the state shall require the affirmative votes of at least two-thirds of the members elected to each house of the general assembly. A lawsuit challenging the proper enactment of a bill under this section must be filed no later than one year following the enactment. If such a lawsuit is not filed within the one-year limit, the bill shall be considered properly enacted under this section. Each bill to which this section applies must include a separate provision describing the requirements for enactment prescribed by this section. The general assembly shall enact laws to implement this section.

Shall Kirkwood Community College (Merged Area X) in the Counties of Benton, Black Hawk, Buchanan, Cedar, Clinton, Delaware, Dubuque, Iowa, Jackson, Jefferson, Johnson, Jones, Keokuk, Linn, Louisa, Poweshiek, Tama, and Washington, be authorized to renovate, improve, erect, and equip facilities to modernize learning spaces with an emphasis on health sciences, industrial technologies, agricultural sciences, and business and information technology, contract indebtedness therefor, and issue General Obligation Bonds in an amount not exceeding $88,000,000 for those purposes?

Shall the City of Cedar Rapids, State of Iowa, issue its General Obligation Bonds or Capital Loan Notes in an amount not exceeding the amount of $60,000,000, in one or more series, for the purpose of paying costs of designing, constructing, reconstructing, enlarging, improving, equipping and furnishing fire stations and emergency response facilities, with related site improvements, consistent with the Cedar Rapids Fire Department Facility Plan, including but not limited to a new training facility, relocating Stations 2 and 8, remodeling Stations 4 and 9, rebuilding Stations 5 and 6, and the acquisition of real estate therefor, and acquiring new fire trucks and related emergency response equipment?

Shall the City of Ely, in Linn County, State of Iowa, enter into a loan agreement and issue general obligation bonds in an amount not exceeding $2,250,000 for the purpose of paying the cost, to that extent, of constructing, furnishing and equipping an expanded municipal library?