I am sharing information this week about LOSST, an acronym for local option sales and service tax.
The Greene County board of supervisors passed a resolution Nov. 27 to place a language change about LOSST for the unincorporated areas of Greene County. The vote will be held Tuesday, March 5, 2024.
County auditor Billie Jo Hoskins shared how this tax was implemented in 2004 for Greene County. This was a 1% increase for sales and services tax with the revenue purpose statement being “100% for rural property tax relief”. In 2014 when the tax was up for a vote to continue, the revenue purpose statement was changed to be “100% for rural property tax relief, and any other lawful purpose of the county.”
There will be two questions on the ballot. The first question will be to authorize the imposition of a LOSST in the unincorporated areas of Greene County to continue without repeal at the rate of one percent. In simple terms, the board wants to continue the LOSST tax which expires June 30, 2027, with no sunset date. If passed, the tax will be in effect until it is repealed by a vote of the people or changed by the legislature.
The second question will address the use of LOSST revenue. The board of supervisors plans to bond for the remaining portion of the HVAC (heating, ventilation, and air conditioning) system project at the court house. In consulting with a bonding attorney, they were advised that the county’s current revenue purpose statement, by Iowa Code, does not allow for remaining LOSST funds to be pledged for bond repayment. This is why changing the revenue purpose statement from its current wording will need to be “100% for any lawful purpose.”
The board has discussed updating the courthouse’s HVAC for several years. As of 2021, the Biden-Harris administration provided ARPA (American Rescue Plan Act) as a part of the coronavirus fiscal recovery fund. Dollars were made available by the federal government to allow flexible aid to every county in America. Greene County received $1.8 million. The total cost of the HVAC project is approximately $3.2 million.
As of the fiscal year ending June 30, 2023, LOSST funds received by Greene County totaled $574,904. The county met its budgeted obligations to secondary roads of $360,000, the sheriff’s office of $45,000 for a patrol vehicle, and a payment to The Children’s Center of $50,000. There is one remaining payment to The Children’s Center of $50,000, which will be paid out of next year’s FY25 funds. This will complete the board’s five-year commitment. The remaining LOSST fund balance as of June 30, 2023, was $450,640. The board is committed to funding secondary roads at the same level as in the past and funding a sheriff patrol car annually. If this measure passes, the remaining funds will be used to pay the HVAC bond obligation.
The Special Election on March 5, 2024, will only be for the county’s unincorporated areas.
Polling locations will be the same as your General Election polling locations:
Central Precinct – Clover Hall Fairgrounds, Jefferson; East Precinct – St. Brigid Parish Center, Grand Junction; North Precinct – Churdan Library, Churdan; and West Precinct – Scranton Community Center, Scranton
In-person absentee voting will begin Wednesday, Feb. 14, and end Monday, March 4. Absentee voting will be in the auditor’s office during their regular business hours 8 am to 4:30 pm. The last day to request an absentee ballot to be mailed to you is Monday, Feb. 19.
VIEW FROM MY WINDOW is written by Mary Weaver of rural Rippey. Verification and assistance were provided by Greene County auditor Billie Hoskins and the staff. It is Mary’s VIEW this vote should be positive to allow for the installation of the courthouse HVAC system.
