Local Option Sales Tax
On November 2, 2021, residents in unincorporated Linn County, as well as residents of Cedar Rapids, Hiawatha, Fairfax, Marion, and Robins voted to extend the one percent (1%) local option sales tax (LOST) for 10 years when it expires in 2024. This vote extends the LOST to 2034.
How the Funds Will be Used
Each jurisdiction has identified specific uses for the local option sales tax and will receive its own share of funding. These identified uses were listed on the ballot. Linn County government will receive an estimated $6 million a year and will use this funding as follows:
- 50% of the funds will go toward construction, maintenance, and operation of Linn County’s secondary road system
- 25% will go toward property tax relief exclusively on property located in the rural unincorporated areas of Linn County
- The remaining 25% will be used to fund Linn County Conservation projects
50 percent of Linn County's portion will be used to accelerate the Secondary Road Department's 5-year plan for improvements for bridges, paved system preservation, expanding the paved road system, as well as exploring the expansion of County-provided dust control, additional rock placement, improving Secondary Road Department facilities, and using technology to better serve Linn County residents.
Linn County Conservation will continue to improve the county parks system and recreational areas, expand and improve trails, and improve park facilities such as modernizing restrooms.
Accomplishments to Date
Secondary Road Project Improvements
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 percent of the paved system), three bridge projects, and three culvert replacement projects. The majority (94 miles) of the paving projects were concrete overlays.
More than 40 secondary road improvement projects have been funded in part by LOST revenue, including:
- Wright Brothers Blvd (Club Road to Ely Road)
- Tower Terrace Road (from Feather Ridge Road to Milburn Road)
- C Ave Ext (from County Home Road to Roosevelt Street)
- N Center Point Road (County Home Road to Center Point limits and N Center Point Road from Center Point to Benton County)
- East Post Road (from just south of Kenilworth Court to Cottage Grove Woods SE)
- County Home Road (including the addition of designated right and left turn lanes at each intersection)
- Palo Marsh Road & Lewis Bottoms Road (W36) (from bridge 1909 north to Lewis Access Road)
- Alburnett Road (from Marion city limits to Alburnett city limit)
- Jordans Grove Road (Waubeek Road to Br #831)
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.
Property Tax Relief
Property owners in unincorporated Linn County annually receive a reduction of $1 (one dollar) per thousand of assessed value off their property taxes due to the revenue received from the local option sales tax.