State law requires that half of local option sales tax revenue must go toward property tax relief. Guided by community feedback and the City’s strategic plan, the North Liberty City Council has chosen the following priorities for the remaining revenue: 

• Capital projects, including a new fire station, upgrades to the Community Center, parks and trails 

• Affordable housing 

North Liberty Fire Station 

North Liberty's fire station is outdated and cannot adequately serve all residents. The current fire station cannot fit modern aerial fire trucks or larger rescue vehicles, making it challenging for the department to have the necessary equipment to respond to fires in buildings taller than three stories. The current station also poses space and safety concerns for the firefighters who work there. The station was not built for 24/7 occupancy and lacks basic safety equipment – it doesn’t even have a sprinkler system. Insufficient storage leads to fire gear being stored on the floor or in offices. There isn't a dedicated training room, and the small water line makes it time-consuming to refill water tanks in the trucks. 

North Liberty needs public safety facilities that meet the demands of our rapidly growing city. Local option sales tax revenue can help the city build a fire station that keeps residents safe now and in the future. 

Affordable Housing 

One-third of households in Johnson County spend more than 30% of their income on housing-related expenses, leaving them limited resources for other essential needs. People's access to housing is the foundation of opportunity in all other aspects of their lives with implications for their health, employment, and education.   

Stable, affordable homes strengthen North Liberty for everyone—workers, families, seniors, and local businesses alike. A local option sales tax will provide a new funding source that allows the City to address our community’s housing needs. 

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Property Tax Relief 

Since 2019, state law requires any city that passes a local option sales tax to designate 50% of the revenue for property tax relief. In North Liberty, this property tax relief will be achieved by directly reducing property tax rates and/or preventing increases to property tax rates that would otherwise be necessary to help fund critical infrastructure and public services. City Council will determine how property tax relief is provided each year during the City’s annual budget process. 

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Vote Yes on November 4 

These are already identified needs – not items on a wish list. Visitors are already spending millions of dollars in North Liberty every year, and we can use the new revenue from local option sales tax to fund these important projects that directly benefit our community. 

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Vote Yes for local option sales tax on November 4.