State money to local governments
Payments the state sends to cities and counties: local option sales tax it collected for them, and the property tax credits it pays on homeowners’, farmers’ and businesses’ behalf. School aid, the biggest payment to local governments, is on the schools page.
Statewide, by year
Local option sales taxHomestead property tax creditBusiness property tax credit
| Program | FY27 | FY26 | FY25 | FY24 | FY23 | FY22 | FY21 | FY20 |
|---|---|---|---|---|---|---|---|---|
| Local option sales tax | $51.8M | $635.8M | $605.8M | $601.6M | $579.2M | $606.6M | $500.7M | $442.9M |
| Homestead property tax credit | – | $162.4M | $155.9M | $149.0M | $144.8M | $144.1M | $142.8M | $140.0M |
| Ag land and family farm tax credits | $29.1M | $39.1M | $39.0M | $39.1M | $39.1M | $39.1M | $40.8M | $39.1M |
| Business property tax credit | – | – | $125.0M | $149.9M | $124.8M | $125.3M | $124.9M | $125.1M |
| Elderly and disabled property tax credit | – | $3.4M | $3.5M | $4.2M | $4.2M | $4.3M | $4.4M | $4.6M |
| Military service property tax credit | – | – | – | $1.5M | $1.6M | $1.6M | $1.7M | $1.8M |
The newest year may be partial: payments are listed as they’re made.
By county, FY25
Payments to the county and the cities in it.
| County | Total | Local option sales tax | Property tax credits |
|---|---|---|---|
| Polk | $127.4M | $87.2M | $40.1M |
| Linn | $69.4M | $49.1M | $20.3M |
| Scott | $55.9M | $40.8M | $15.1M |
| Dallas | $44.4M | $36.5M | $7.9M |
| Black Hawk | $39.3M | $26.8M | $12.5M |
| Woodbury | $32.9M | $24.5M | $8.4M |
| Pottawattamie | $31.5M | $22.2M | $9.3M |
| Dubuque | $29.3M | $21.6M | $7.8M |
| Story | $25.3M | $19.3M | $6.1M |
| Cerro Gordo | $16.5M | $11.7M | $4.9M |
| Johnson | $14.0M | $2.9M | $11.1M |
| Clinton | $13.6M | $8.1M | $5.5M |
| Des Moines | $13.1M | $9.3M | $3.8M |
| Sioux | $12.8M | $8.6M | $4.3M |
| Webster | $12.5M | $8.3M | $4.2M |
| Warren | $12.2M | $7.3M | $4.9M |
| Muscatine | $12.1M | $8.3M | $3.8M |
| Wapello | $10.5M | $6.9M | $3.7M |
| Marshall | $10.2M | $6.6M | $3.6M |
| Jasper | $9.5M | $5.6M | $3.9M |
| Lee | $9.3M | $5.4M | $3.8M |
| Dickinson | $9.2M | $6.3M | $2.9M |
| Marion | $9.0M | $5.8M | $3.2M |
| Plymouth | $7.4M | $4.8M | $2.7M |
| Carroll | $7.1M | $4.9M | $2.2M |
| Clay | $7.0M | $4.7M | $2.3M |
| Bremer | $6.6M | $3.9M | $2.8M |
| Boone | $6.5M | $3.9M | $2.6M |
| Winneshiek | $6.3M | $3.9M | $2.4M |
| Benton | $6.3M | $2.9M | $3.4M |
| Buena Vista | $6.1M | $3.6M | $2.6M |
| Buchanan | $6.0M | $3.2M | $2.7M |
| Mahaska | $5.9M | $3.6M | $2.3M |
| Poweshiek | $5.8M | $3.6M | $2.3M |
| Hardin | $5.5M | $3.1M | $2.4M |
| Delaware | $5.4M | $3.1M | $2.3M |
| Henry | $5.3M | $3.2M | $2.2M |
| Kossuth | $5.2M | $2.9M | $2.3M |
| Jones | $5.2M | $2.8M | $2.4M |
| Jackson | $5.2M | $2.8M | $2.4M |
| Clayton | $5.1M | $2.7M | $2.4M |
| Fayette | $5.1M | $2.6M | $2.5M |
| Cass | $5.0M | $2.9M | $2.1M |
| O'Brien | $4.7M | $2.7M | $2.0M |
| Iowa | $4.6M | $2.6M | $2.0M |
| Cedar | $4.6M | $2.1M | $2.5M |
| Hamilton | $4.6M | $2.6M | $2.0M |
| Madison | $4.4M | $2.5M | $2.0M |
| Tama | $4.2M | $2.1M | $2.1M |
| Floyd | $4.1M | $2.2M | $1.9M |
| Allamakee | $4.1M | $2.3M | $1.8M |
| Jefferson | $4.1M | $2.3M | $1.8M |
| Union | $4.0M | $2.3M | $1.6M |
| Mills | $4.0M | $2.2M | $1.7M |
| Cherokee | $3.9M | $2.3M | $1.6M |
| Harrison | $3.7M | $1.8M | $1.9M |
| Lyon | $3.7M | $2.3M | $1.4M |
| Shelby | $3.7M | $1.9M | $1.8M |
| Butler | $3.7M | $1.7M | $2.0M |
| Grundy | $3.6M | $1.7M | $1.9M |
| Chickasaw | $3.6M | $2.2M | $1.4M |
| Appanoose | $3.5M | $2.1M | $1.5M |
| Page | $3.5M | $1.6M | $1.9M |
| Wright | $3.5M | $1.5M | $2.0M |
| Adair | $3.3M | $1.9M | $1.5M |
| Crawford | $3.3M | $1.5M | $1.9M |
| Guthrie | $3.3M | $1.8M | $1.5M |
| Sac | $3.2M | $1.6M | $1.6M |
| Montgomery | $3.2M | $1.6M | $1.6M |
| Franklin | $3.1M | $1.4M | $1.7M |
| Mitchell | $3.1M | $1.8M | $1.3M |
| Howard | $3.1M | $1.9M | $1.2M |
| Winnebago | $3.1M | $1.6M | $1.5M |
| Greene | $3.1M | $1.4M | $1.6M |
| Hancock | $3.1M | $1.7M | $1.4M |
| Humboldt | $3.1M | $1.6M | $1.5M |
| Davis | $2.9M | $1.8M | $1.1M |
| Emmet | $2.9M | $1.4M | $1.5M |
| Palo Alto | $2.8M | $1.5M | $1.3M |
| Keokuk | $2.7M | $1.3M | $1.4M |
| Clarke | $2.6M | $1.4M | $1.2M |
| Calhoun | $2.6M | $1.3M | $1.3M |
| Ida | $2.5M | $1.2M | $1.3M |
| Worth | $2.4M | $1.4M | $1.0M |
| Washington | $2.3M | $2.3M | $0 |
| Monroe | $2.2M | $1.2M | $984,729 |
| Lucas | $2.2M | $1.1M | $1.1M |
| Fremont | $2.1M | $1.0M | $1.1M |
| Louisa | $2.1M | $1.0M | $1.1M |
| Decatur | $2.0M | $1.0M | $983,263 |
| Audubon | $1.9M | $952,921 | $950,798 |
| Pocahontas | $1.8M | $606,226 | $1.2M |
| Wayne | $1.8M | $1.0M | $736,360 |
| Taylor | $1.7M | $787,466 | $927,335 |
| Osceola | $1.6M | $604,586 | $963,261 |
| Ringgold | $1.5M | $771,039 | $748,788 |
| Adams | $1.3M | $661,680 | $674,411 |
| Van Buren | $994,090 | $352,411 | $641,679 |
| Monona | $748,367 | $397,329 | $351,038 |
Totals only. Credits paid on behalf of individual people are listed as restricted in the state’s data and aren’t counted here. Data from the Iowa Data Hub (Departments of Management and Revenue).