Union 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 following public measure be adopted? Shall Union County, Iowa be authorized to impose a Local Hotel and Motel Tax at the rate of seven percent (7%),* upon the sales price for the renting of any lodging located within Union County and outside incorporated areas of Union County, effective January 1, 2027, with at least fifty percent (50%) of the revenues derived from the Local Hotel and Motel Tax to be used for the acquisition of sites for, or constructing, improving, enlarging, equipping, repairing, operating, or maintaining of recreation, convention, cultural, or entertainment facilities including but not limited to memorial buildings, halls and monuments, civic center convention buildings, auditoriums, coliseums, and parking areas or facilities located at those recreation, convention, cultural, or entertainment facilities or the payment of principal and interest, when due, on bonds or other evidence of indebtedness issued by the county for those recreation, convention, cultural, or entertainment facilities; or for the promotion and encouragement of tourist and convention business in the county and surrounding areas; and the remaining revenues derived from the Local Hotel and Motel Tax to be used for all other purposes permitted by Chapter 423A of the Code of Iowa?

Shall the following public measure be adopted? Shall the Offices of Trustees and Clerk within a Township be filled by appointment by the Board?