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Linn County Voters to Decide on Extending 1% Local Option Sales Tax

The Linn County Board of Supervisors has approved resolutions that will allow Linn County voters in unincorporated Linn County, as well as the cities of Cedar Rapids, Hiawatha, Fairfax, Marion, Robins, and the portion of Walford located in Linn County to vote Nov. 2nd on whether to extend the current one percent (1%) local option sales and services tax when it expires in 2024. If passed, the extension will begin July 1, 2024 and will end June 30, 2034.

Revenue use from the one percent local option sales tax in the unincorporated areas of Linn County would remain unchanged from the current allocation and would be used as follows:

  • Fifty percent (50%) for the Linn County Secondary Roads system, including but not limited to construction, maintenance, and operation of Linn County secondary roads, farm to market roads, and bridges.
  • Twenty-five percent (25%) for property tax relief exclusively on property located in the rural unincorporated areas of Linn County.
  • Twenty-five percent (25%) for Linn County conservation projects and programs, including but not limited to those administered by the Linn County Conservation Board.

Since 2010, the Linn County Secondary Road Department has received more than $36 million in local option sales tax revenue. These funds have accelerated Linn County’s 5-year construction program by paving 106 miles of roads (30% of the paved system), three bridge projects, and three culvert replacement projects. The majority (94 miles) of the paving projects were concrete overlays. Linn County Conservation has used local option sales tax revenue to leverage completion of $28 million in projects, including the Mary Lundby Bridge in Pinicon Ridge Park that connects the campground to the day use park over the Wapsipinicon River; modernizing restrooms and playgrounds at Pinicon Ridge Park; trail development on the Cedar Valley Nature Trail (the Hoover section south of Cedar Rapids as well as reconstruction and paving phases north of Cedar Rapids); and the Highway 100 trail connection through Morgan Creek Park.


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