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Black Hawk supervisors approve Nov. referendum to change 1% local option sales tax allocation
Summary
The Black Hawk County Board of Supervisors voted to place a November 4, 2025, referendum on the ballot asking voters to change how the county's 1 percent local option sales and services tax is allocated, proposing a 50/50 split between property tax relief and secondary road capital and maintenance.
Black Hawk County supervisors voted Aug. 5 to place a countywide referendum on the Nov. 4, 2025 ballot to change the allocation of the county's 1 percent local option sales and services tax.
The measure approved by the board would allocate 50% of revenue for property tax relief and 50% for secondary road capital improvements, road and bridge construction and maintenance; the board also approved a parallel measure affecting corporate (incorporated) areas of the county with the same 50/50 split and a proposed effective date of July 1, 2026.
The change was presented to the board as an update to the local allocation language. County staff told the board the revised language would explicitly allow funding for capital improvements and maintenance in addition to road and bridge construction, enabling the county to use sales tax revenue for aging facilities such as the maintenance building the presenter said was built in 1959. The presenter noted administrative timing constraints: a sales tax can go into effect only in January or July and county submissions to the state had an October 1 paperwork deadline for the state to draw districts and handle final steps; staff said new revenue would not be available until July 1, 2026, under the proposed schedule.
Board members asked about timeline and outreach; staff said they would provide information to the public before the election. The board approved both resolutions by roll call vote with all supervisors recorded as voting yes.
What changed and why: The proposed ballot language adds "capital improvements" and "maintenance" to the uses of the unincorporated-area allocation and creates a split so half of county-generated revenue would be targeted for property tax relief while the other half would fund secondary road projects and related infrastructure. County staff framed the change as a way to preserve road and bridge service levels while creating a dedicated funding source for facility capital needs tied to county operations.
Next steps: County staff will submit the ballot language to the commissioner of elections and follow the statutory timelines. If voters approve on Nov. 4, the county expects the first revenues under the new allocation on July 1, 2026, according to staff statements at the meeting.
