Sioux 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 the Board of Directors of the George-Little Rock Community School District in the Counties of Lyon, Osceola and Sioux, State of Iowa, be authorized to contract indebtedness and issue General Obligation Bonds in an amount not to exceed $14,950,000 to provide funds to build, furnish and equip additions to its Elementary School and Middle School / High School facilities, including related remodeling and improvements; to remodel, repair, and improve the Elementary School and Middle School / High School facilities, including HVAC and bathroom improvements, and site improvements, exterior improvements to the Middle School / High School; to build, furnish, and equip a new bus barn; and to remodel, repair, and improve the Middle School / High School track?