The Rozenboom Report – February 6th, 2026
by Senator Ken Rozenboom
Four Weeks Down, Ten to Go
Week 4 of the 2026 legislative session was constructive and fast paced. Sometimes I’m asked what a typical day in the Senate is like. My usual response is that I had 50 conversations with 50 different people about 50 different issues. That’s probably not an exaggeration, but I really do like the fast-paced nature of the work.
As chairman of the State Government committee, I’ve already reviewed nearly 50 bills that were assigned to my committee and assigned a subcommittee to each one to start the process. Because I serve on six committees there’s never a dull moment!
Property tax relief continues to be a conversation at the Capitol
Iowa is currently ranked the tenth worst state for property taxes. We are working to improve that rating by providing a proposal that overhauls the property tax system, recognizes the difference between rural and suburban Iowa, and brings real relief to Iowans. We have a plan that truly focuses on those homestead Iowans, and we are excited to continue talking to Iowans about our proposal as the session moves forward.
The Senate is proposing the largest property tax overhaul in decades. The focus of this legislation is to make homeownership more affordable and ensure our property tax system is working for everyday Iowans. Here are the primary features of the Senate plan.
Eliminate property taxes for Iowans over 60 years of age who have no mortgage on their home. This provision excludes voter-approved property taxes
Automatically lowers tax levies when inflation goes up
Ensures that schools cannot maintain excessive cash reserves and responsibly buys down those cash reserves to a reasonable limit
Provides additional property tax relief for farmers, veterans and business owners
Replaces the complicated and unpredictable rollback system with a permanent 50 percent taxable value discount for all homestead eligible Iowans
Allows the Local Option Sales Tax (LOST) to be increased from 1 cent to 1.5 cants if local boards or councils take a new majority vote
Implements a gas tax inflator to address infrastructure needs like repairing bridges but ensures that gas taxes do not increase more than three consecutive years and can never increase more than a penny each year
Senate releases education funding proposal
One of the first things the legislature tackles each year is K-12 education funding. Since 2017, Republicans have appropriated over $1.23 billion in new dollars for K-12 education. This year, the Senate is proposing an increase of nearly $100 million for the next school year, which would bring total spending on K-12 education by the state to $4.35 billion, or 45% of our entire state budget.
Ensuring a quality education is a priority of Iowans, and parents always want the best for their kids. Senate Republicans have demonstrated our commitment to fiscal responsibility by providing responsible increases to K-12 education funding, while also returning the focus to teaching the fundamentals Iowa students need to learn to be successful. Under this proposal, the state would be spending $8,133 per student in Iowa, not including local or federal funding. With billions of dollars invested in Iowa students, Republicans have also passed bills over the last several years to prepare kids for the future and help ensure they have the tools they need to succeed later in life. This last fall, we started to see results from some of those reforms with absenteeism rates decreasing, reading proficiency rates improving, and more high school seniors engaging in work-based learning activities.
We often hear about education savings accounts. School choice has been a priority of the Senate Republican caucus, and we were proud to bring education savings accounts and real educational choice to Iowa. With this program Iowa parents across the state, regardless of income, can send their kids to the school that they choose.
Not only do education savings accounts bring choice to parents across the state, but it also encourages public schools to compete and improve Iowa’s education landscape. For example, Iowa City Community Schools recently announced a new public relations campaign titled, “School Choice? Game On.” It is a campaign to specifically pitch why their school district may be the best fit for local parents in direct competition with other schools in the area. Competition in other sectors of the economy improves quality. Education savings accounts have brought that same reality to education in Iowa and students will benefit.
Senate Republicans want the best schools, and we want Iowa kids to have access to the best education. We have dedicated billions of dollars to K-12 education, along with several laws to help improve Iowa’s schools and ensure Iowa students are prepared for the future. This proposal continues our commitment to Iowa’s education and aims to get schools a budget in a timely manner.
