Chapter 12
Glossary
Every odd phrase you’ll see in a bill’s history or on a ballot, in plain English.
422D EMS A voter-approved county levy for emergency medical services, under Iowa Code chapter 422D. Property tax and local money →
Absentee Voting before Election Day, by mail or in person at the auditor’s office. Elections →
Adjourned sine die The final adjournment of a session, with no date set to return. On the floor →
Adopted Approved, for an amendment or resolution. On the floor →
AEA Support - Direct to AEA Money the state sends straight to the Area Education Agency on the district’s behalf, for special education and other support services. Property tax and local money →
After inflation Compared in today’s dollars: growth that’s left over once rising prices are taken out. A budget up 3% while prices rose 4% buys less than before. Property tax and local money →
Ag Land The rate a city charges on farmland inside its limits, about $3 per $1,000, far lower than the rate on homes and businesses. Property tax and local money →
Ag land credit A property tax credit on farmland, paid for by a state appropriation. When the appropriation doesn’t cover it, each farm’s credit is reduced in proportion. Property tax and local money →
Amendment (H-8001, S-5212) A proposed change to a bill, numbered by the chamber that filed it. Bills & amendments →
Appropriation A law that spends money. Appropriations bills are exempt from the funnel. The Legislature →
Appropriations subcommittee A joint House-Senate panel that writes one area of the budget. The Legislature →
As HSB 785 In Iowa Funnel’s history, an action taken on the study bill before it got its current number. Bills & amendments →
Assessed value What the county or city assessor says a property is worth, as of January 1. Property tax and local money →
Assessor The official who values every property for taxes. Appointed by a conference board, not elected. Your local governments →
Assistant leader A deputy to a party’s leader in one chamber; helps count votes. The Legislature →
At large Elected by voters across the whole city or district, not one ward or area. Your local governments →
At risk Funnel status: a funnel deadline is less than a week away and the bill hasn’t met it. The funnel →
Attached to A bill linked to its companion in the other chamber so one can be substituted for the other. Bills & amendments →
Aviation Authority (under sec.330A.15) A levy to support an airport run by an aviation authority the city set up. Property tax and local money →
Backfill State payments that replace part of the property tax local governments lost when a 2013 law cut taxes on commercial and industrial property. A 2021 law began phasing them out for many cities and counties. Property tax and local money →
Board of review A local board that hears appeals of property values each spring. Property tax and local money →
Board of Supervisors The county’s governing board, three or five members elected on a party ticket. Your local governments →
Business & Central Administration The district’s business office, payroll, purchasing and central services. Property tax and local money →
Business Type / Enterprise City-run businesses paid for by their own fees, such as water, sewer, garbage, electric or parking. Property tax usually doesn’t pay for them. Property tax and local money →
Calendar The list of bills eligible for floor debate. On the floor →
Canvass The county board’s official check of the vote count, about a week after an election. Elections →
Capital Projects Building or rebuilding long-lasting things: streets, bridges, buildings and big equipment, often paid for with bonds. Property tax and local money →
Capital Projects (Capital Improv. Reserve) A levy that builds a reserve for future buildings and equipment. Voters have to approve it. Property tax and local money →
Carried over Still alive after the first session of a General Assembly. Bills & amendments →
Cash reserve levy A school levy that builds or restores the district’s cash reserve, within limits in state law. Property tax and local money →
Caucus All members of one party in one chamber, who meet privately each session day to plan; also Iowa’s neighborhood party meetings. The Legislature →
Certified enrollment Each district’s official student count, taken every October, which sets the next year’s funding. Property tax and local money →
Chief Clerk of the House Runs the House’s daily business: Journal, records, calendars, lobbyist registration. The Legislature →
City manager A professional hired by the council to run a city’s day-to-day operations. Your local governments →
Closed session A part of a public meeting held privately, allowed only for reasons the law lists. Your local governments →
Code editor directive Tells the Code editor to renumber or move something without changing what it says. Code & costs →
Code section (§321.285) One numbered part of the Code: section 285 of chapter 321. Code & costs →
Committee report A committee’s recommendation on a bill, such as “recommending passage” or “recommending amendment and passage”. The Legislature →
Community and Economic Development Planning and zoning, housing programs, economic development and tax increment financing (TIF). Property tax and local money →
Companion bill The same bill filed in both chambers. Bills & amendments →
Concur Accept the other chamber’s changes to a bill. On the floor →
Condition of the Judiciary The Chief Justice’s annual speech to the Legislature. The Legislature →
Condition of the State The Governor’s annual speech to the Legislature in January, with a budget proposal. The Legislature →
Conference committee Members of both chambers who negotiate a compromise version of a bill. On the floor →
Consent agenda Routine items a council or board approves together in one vote. Any member can ask to pull one out for discussion. Your local governments →
Consolidate General Fund A city’s main property tax levy, for day-to-day services. Since FY25 a 2023 law combines the old general levy with several special-purpose levies into this one, under a limit of $8.10 per $1,000 that can drop as taxable value grows. Property tax and local money →
Consolidated levy rate Every government’s property tax rate added together for one location: city, county, school and others. Property tax and local money →
Constitutional majority A majority of all members: 51 in the House, 26 in the Senate. Needed to pass a bill. On the floor →
Convention A party meeting that picks nominees when a primary is inconclusive or for a special election. Elections →
Correctional impact statement Estimate of how a bill would change prison populations and costs. Bills & amendments →
Culture and Recreation Parks, the library, recreation programs, pools, museums and cemeteries. Property tax and local money →
Debt service Repaying borrowed money (bonds) with interest. School bonds need 60% of voters to approve them. Property tax and local money →
Debt Service Levy The levy that repays a government’s general obligation bonds, principal and interest, on schedule. Its rate is whatever the year’s payments need. Property tax and local money →
Deferred Action postponed. On the floor →
Departmental bill request A bill a state agency asks the Legislature to pass, posted before session with an LSB number. Bills & amendments →
Died when the session ended Funnel status: didn’t pass before the General Assembly ended. Bills & amendments →
Do pass A committee’s recommendation that a bill pass. The Legislature →
Education savings account State money (about the state cost per pupil) a family can use for private-school tuition. Often called a voucher. Property tax and local money →
Effective date When a law takes effect: usually July 1, sometimes immediately. The Legislature →
Eggs and issues Weekend breakfast forums where legislators take questions from constituents. The Legislature →
Emergency (if general fund at levy limit) A city levy of up to 27 cents per $1,000, allowed only when the general levy is already at its limit. Property tax and local money →
Enacting clause “Be it enacted by the General Assembly of the State of Iowa”; a strike-everything amendment replaces everything after it. Bills & amendments →
Enrolled The final version passed by both chambers, signed by their presiding officers and sent to the Governor. Bills & amendments →
Ethics committee Handles complaints about legislators’ conduct. The Legislature →
Excused Absent with permission; not counted as a no vote. On the floor →
Expenditure limitation The rule that the budget can’t exceed 99% of the revenue estimate. The budget →
Explanation The plain summary printed at the end of a bill. Iowa Funnel shows it as “What’s in it”. Bills & amendments →
Explanation of vote A written note in the Journal explaining how a member voted or would have voted. On the floor →
Fiscal note Nonpartisan estimate of a bill’s cost to the state. Code & costs →
Fiscal Services Division The part of the Legislative Services Agency that writes fiscal notes and tracks the budget. Code & costs →
Fiscal year (FY) The state’s budget year, July 1 to June 30, named for the year it ends. The budget →
Forum A public meeting back home where legislators take questions, usually on weekends during session. The Legislature →
Funnel One of two deadlines each session that bills must meet to stay alive. The funnel →
GEMT Ground emergency medical transportation: extra Medicaid payments, run through Iowa Medicaid, that cover part of the gap between what an ambulance trip costs a city or county and what Medicaid normally pays. Property tax and local money →
General Assembly Iowa’s Legislature, and also the two-year period it serves (the 91st, 92nd…). The Legislature →
General Basic A county’s main levy for services everyone gets, paid countywide. State law limits it to $3.50 per $1,000 of taxable value. Property tax and local money →
General fund A government’s main account for day-to-day costs. The state’s is paid mostly by income and sales taxes; a city’s, county’s or school district’s mostly by property tax and state aid. For a school district it pays for teaching and running schools, at an amount set mostly by the state funding formula. Property tax and local money →
General Government The mayor and council, the clerk, finance, legal, elections and city hall itself. Property tax and local money →
General Supplemental A countywide levy, outside the basic limit, for costs state law lists: employee benefits, insurance, elections, courts and others. Property tax and local money →
Germane On topic. Amendments must be germane to the bill. On the floor →
Health and Social Services Public health and social services a city pays for directly. Counties and the state handle most of these. Property tax and local money →
HF / SF House File / Senate File: a bill. Bills & amendments →
HJR / SJR Joint resolution, mostly used to propose constitutional amendments. Bills & amendments →
Homestead credit A tax break for people who live in the home they own. A 2026 law turns it into an exemption from FY28. Property tax and local money →
HSB / SSB House or Senate Study Bill: a committee draft. Bills & amendments →
Immediate message Sending a bill to the other chamber right away. On the floor →
Indefinitely postponed Killed without a direct vote on the bill. On the floor →
Insist Refuse to drop a change the other chamber has rejected; leads to a conference committee. On the floor →
Instructional Staff Support Services Curriculum work, teacher training, libraries and technology that help teachers teach. Property tax and local money →
Instructional support levy An extra school general fund levy of up to 10% of the district’s regular program cost, set by the board or approved by voters. Property tax and local money →
Intergovernmental Money one government gets from another: state and federal grants, road money and payments for property tax credits. Property tax and local money →
Interim committee Studies an issue between sessions. The Legislature →
Iowa Acts The laws passed in a year, before they’re folded into the Code. Code & costs →
Iowa Code Every state law in force, arranged by chapter and section. Updated each year. Code & costs →
Is amended to read as follows Bill wording that rewrites an existing Code section. Code & costs →
Is repealed Bill wording that removes a section or chapter from the law. Code & costs →
Item veto The Governor striking individual items from a spending bill while signing the rest. The budget →
Joint Rules Rules both chambers adopt together, including the funnel deadlines (Joint Rule 20). The funnel →
Journal (H.J., S.J.) The official daily record of each chamber, including every roll call. On the floor →
Laid on the table Set aside indefinitely; it can be “taken from the table” later. On the floor →
Leadership elections Each party caucus picks its leaders right after the November election. The Legislature →
Legislative Council Legislative leaders who run the Legislature between sessions. The Legislature →
Levy A property tax a government charges for one purpose, as a rate per $1,000 of taxable value. Property tax and local money →
Liability, property & self insurance costs A city levy to pay for liability, property and self-insurance coverage, outside the general levy limit. Property tax and local money →
Lobbyist declaration A public statement that a lobbyist’s client is for, against or undecided on a bill. Money & lobbying →
Local option sales tax An extra sales tax of up to 1% that voters in a county can approve; the state collects it and sends it back to local governments. Property tax and local money →
LSA Legislative Services Agency: nonpartisan staff who draft bills and analyze them. The Legislature →
LSB number A bill’s drafting number before it’s introduced. Bills & amendments →
Management fund A school fund for insurance, unemployment costs, early retirement and court judgments. The board sets its levy. Property tax and local money →
Mayor pro tem The council member who fills in when the mayor is away. Your local governments →
Mental Health & Disability Services A county levy for mental health and disability services. Since FY23 the state pays for these services, so counties no longer levy it. Property tax and local money →
Message from House/Senate Official notice that the other chamber passed or changed a bill. On the floor →
Military credit A property tax break on the home of an eligible veteran, paid for by the state. Property tax and local money →
Minority impact statement Estimate of a criminal-law bill’s effect on minority Iowans. Bills & amendments →
Motion to reconsider A request for a new vote, often used to hold a bill in place. On the floor →
NEW SECTION Bill wording that adds a section to the Code. Code & costs →
NOBA Notes on Bills and Amendments: Fiscal Services’ write-ups of budget bills. Code & costs →
Noninstructional Programs Food service and other programs that aren’t classroom teaching. Property tax and local money →
Nonpartisan Elected without a party label on the ballot. City and school races in Iowa are nonpartisan. Your local governments →
Not germane Ruled off topic, so it can’t be considered. On the floor →
Open enrollment A family sending a child to a public school in another district; funding follows the student. Property tax and local money →
Opening day The first day of session: the second Monday in January. The Legislature →
Opr & Maint of City owned Civic Center A levy to run a city-owned civic center. Property tax and local money →
Opr & Maint publicly owned Transit A city levy to run and maintain a public bus or other transit system. Property tax and local money →
Out of order Ruled against the rules, so it can’t be considered. On the floor →
Page A high school student who works in the chamber during session. The Legislature →
Party-line vote Most of each party voted opposite ways. On the floor →
Per diem Daily expense pay for legislators, which ends at 110 days (first session) or 100 days (second). The Legislature →
PERL Public education and recreation levy: a voter-approved school levy of up to 13.5 cents per $1,000 for community recreation and education programs. Property tax and local money →
Pioneer Cemetery A small county levy to care for old cemeteries with few or no burials. Property tax and local money →
Placed on calendar Approved by committee and eligible for floor debate. On the floor →
Plant Operation and Maintenance Heating, cooling, cleaning, utilities and repairs for school buildings. Property tax and local money →
Pocket veto When the Governor doesn’t act within 30 days on a bill passed at the end of session, it’s vetoed. The Legislature →
Point of order A challenge that something breaks the rules. On the floor →
PPEL Physical plant and equipment levy: school property tax for buildings, equipment and technology. A board can levy up to 33 cents per $1,000; voters can approve up to $1.34 more. Property tax and local money →
Prefiled bill A bill submitted before session starts. Legislators’ prefiled bills get numbers on the first day. Bills & amendments →
President pro tempore Presides over the Senate when its President is away. The Legislature →
Projected winner On Iowa Funnel: civicAPI has called the race. “Apparent winner” means every county is in and the leader is ahead by 5+ points. Elections →
Property tax credits Tax breaks the state promises to some owners (homestead, farmland, military veterans, low-income elderly and disabled). The state pays local governments for them; when it budgets less than the full cost, the credit is cut back. Property tax and local money →
Provisional ballot A ballot set aside until a voter’s eligibility is confirmed. Elections →
Public hearing A set time at a meeting for anyone to speak, or send written comments, on a budget, rezoning, bond or ordinance. Taking part →
Public Safety Police, fire and ambulance, emergency management, animal control and building inspections. Property tax and local money →
Public Works Streets, snow removal, traffic signals, street lights and, in many cities, the airport. Property tax and local money →
Ranking member The minority party’s lead member on a committee. The Legislature →
Readings The separate meetings at which an ordinance is considered. Most take three readings unless the council waives the extra ones. Your local governments →
Recede Drop a change the other chamber rejected. On the floor →
Referendum A question put to voters, such as a school bond or a local sales tax. Elections →
Referred to Sent to a committee. The Legislature →
Refuse to concur Reject the other chamber’s changes to a bill. On the floor →
Renumbered A study bill reintroduced with a new HF or SF number after committee approval. Bills & amendments →
Retention election A yes-or-no vote on keeping a judge. Elections →
Revenue Estimating Conference Nonpartisan panel that forecasts state revenue; spending is limited to 99% of its estimate. The budget →
Road Use Tax Fund Iowa’s fuel taxes and vehicle registration fees, pooled and shared by formula among state highways, counties and cities. It can only be spent on roads and streets. Property tax and local money →
Roll call A recorded vote listing how each member voted. On the floor →
Rollback The share of a property’s assessed value that’s taxed. The state sets it each year; for homes it has been a little under half. Property tax and local money →
Rural Basic A levy paid only outside city limits, mostly for secondary (rural) roads and services cities provide inside their limits. Limited to $3.95 per $1,000. Property tax and local money →
Rural Supplemental A levy paid only outside city limits for listed rural-only costs, outside the rural basic limit. Property tax and local money →
SAVE Secure an Advanced Vision for Education: the statewide 1% sales tax for school buildings, technology and property tax relief. It isn’t a property tax. Property tax and local money →
School aid formula The state law that sets each district’s general fund budget per student and splits the cost between local property tax and state aid. Property tax and local money →
School/Building Administration Principals and their offices. Property tax and local money →
Secretary of the Senate Runs the Senate’s daily business: Journal, records, calendars, lobbyist registration. The Legislature →
Sergeant-at-Arms Keeps order in the chamber and galleries. The Legislature →
Session One year of a General Assembly. The Legislature →
Speaker of the House The House’s presiding officer and most powerful member, chosen by the majority party. The Legislature →
Speaker pro tempore Presides over the House when the Speaker is away. The Legislature →
Special election An election to fill a vacant seat mid-term. Parties nominate at conventions. Elections →
Special meeting A meeting called for one urgent item, with at least 24 hours’ notice. Your local governments →
Special session A session called outside the regular one, usually by the Governor. The Legislature →
Sponsor The legislator or committee that introduced a bill or filed an amendment. Bills & amendments →
Staggered Terms that end in different years, so only some seats are up at each election. Your local governments →
Standing appropriation Spending set in the Iowa Code that continues each year without a new budget bill. The budget →
Standing committee A permanent committee on one subject, like Education or Judiciary. The Legislature →
State cost per pupil The per-student amount the Legislature sets each year for the school funding formula. Property tax and local money →
State Foundation Aid What the state pays each school district through the school funding formula: the formula’s cost for the district’s students, minus what its own property taxes cover. Property tax and local money →
Strike everything An amendment replacing the whole bill. Bills & amendments →
Student Support Services Counselors, nurses, social workers, psychologists and attendance staff. Property tax and local money →
Student Transportation School buses: drivers, fuel, maintenance and contracted routes. Property tax and local money →
Subcommittee Usually three legislators who hold the first public meeting on a bill. The Legislature →
Substituted for A chamber takes up the other chamber’s companion bill in place of its own. Bills & amendments →
Successor A new version of a bill under a new number, replacing the original. Bills & amendments →
Supplemental appropriation A change to the budget for the fiscal year already under way. The budget →
Supplemental state aid The yearly increase in the school funding formula’s per-student amount, set by the Legislature. Property tax and local money →
Support of a Local Emerg. Mgmt. Comm. A levy for the city’s share of the county emergency management agency, which plans for and coordinates disaster response. Property tax and local money →
Support Public Library A levy for the public library, beyond what the general levy pays. Property tax and local money →
Suspension of rules Setting aside the normal rules, usually to move quickly; takes extra votes. On the floor →
Taxable value The part of a property’s value that’s taxed: assessed value times the rollback, minus any exemptions. Property tax and local money →
Time certain Debate scheduled for a specific time. On the floor →
Today’s dollars Past amounts adjusted for inflation, so a dollar from years ago is shown as what it would buy now. Iowa Funnel uses the consumer price index. Property tax and local money →
Total Employee Benefit Levies A city levy for its employees’ pensions (IPERS and police and fire retirement), Social Security and Medicare taxes, and health and other insurance. It sits outside the general levy limit. Property tax and local money →
Transfers Out Money moved from one of the government’s own funds to another. Left out of totals so it isn’t counted twice. Property tax and local money →
Two-thirds 67 in the House and 34 in the Senate; needed to override a veto. On the floor →
Unfinished business calendar Where bills that were debated but not finished wait. On the floor →
Unified Law Enforcement A voter-approved levy for a combined city and county police service. Property tax and local money →
Uniform levy The $5.40 per $1,000 every school district levies toward the funding formula before state aid fills the rest. Property tax and local money →
Veto override Passing a bill over the Governor’s veto with two-thirds of each chamber. The Legislature →
Ward One part of a city that elects its own council member. Your local governments →
Whip A party leader who counts votes and keeps members together. The Legislature →
Withdrawn Pulled by its sponsor. On the floor →
Work session A council or board meeting to discuss and study issues before a vote. Usually no votes are taken; open to the public. Your local governments →
Yeas and nays Yes and no votes. On the floor →
Saying Iowa names
Place names you’ll see on ballots and agendas that aren’t said the way they’re spelled. The capital letters are the stressed part.
Des Moines duh MOYN · The capital. Both s’s are silent.
Dubuque duh BYOOK
Keokuk KEE-uh-kuk
Ottumwa uh TUM-wuh
Muscatine MUSS-kuh-teen
Maquoketa muh KOH-kuh-tuh
Le Mars luh MARZ
Sioux City SOO city · Also Sioux County and Sioux Center.
Oskaloosa oss-kuh-LOO-suh
Decorah duh-KOR-uh
Pocahontas poh-kuh-HON-tuss
Osceola oss-ee-OH-luh
Winneshiek WIN-uh-sheek · A county in northeast Iowa.
Mahaska muh-HASS-kuh
Wapello wuh-PEL-oh
Poweshiek POW-uh-sheek
Kossuth kuh-SOOTH
Buena Vista BYOO-nuh VISS-tuh · Iowans say it this way, not the Spanish way.
Madrid MAD-rid · The town near Des Moines, stressed on the first syllable.
Nevada nuh-VAY-duh · The town in Story County.