LOSST

I am sharing information this week about LOSST. This acronym means LOCAL OPTION SALES AND SERVICE TAX. As you may have noticed, the Greene County Board of Supervisors passed a resolution on November 27, 2023, to place a language change about LOSST for the unincorporated areas of Greene County. The vote will be held on Tuesday, March 5, 2024.  In obtaining information for this column, Auditor Billie Jo Hoskins shared how this tax was implemented in 2004 for Greene County. This was a 1% increase for sales and services tax with the revenue purpose statement being “100% for rural property tax relief”. In 2014 when the tax was up for a vote to continue, the revenue purpose statement was changed to be “100% for rural property tax relief, and any other lawful purpose of the county.” 

There will be two questions on the ballot. The first question will be to authorize the imposition of a local sales and services tax (LOSST) in the unincorporated areas of Greene County to continue without repeal at the rate of one percent (1%). In simple terms, the board wants to continue the LOSST tax which expires June 30, 2027, with no sunset date. If passed, the tax will be in effect until it is repealed by a vote of the people or changed by the legislature.

The second question will address the use of LOSST revenue. The Greene County Board of Supervisors plans to bond for the remaining portion of the HVAC (heating, ventilation, and air conditioning system) project. In consulting with a bonding attorney, they were advised that the county’s current revenue purpose statement, by Iowa Code, does not allow for remaining LOSST funds to be pledged for bond repayment. This is why changing the revenue purpose statement from its current wording will need to be “100% for any lawful purpose.”

The Board would like to update the Courthouse’s HVAC. As of 2021, the Biden-Harris administration provided ARPA (American Rescue Plan Act) as a part of the coronavirus fiscal recovery fund. Dollars were made available by the Federal Government to allow flexible aid to every county in America. Greene County received 1.8 million dollars. The total cost of the HVAC project is approximately 3.2 million dollars. 

As of the fiscal year ending June 30, 2023, LOSST funds received by Greene County totaled $574,904. The county met its budgeted obligations to Secondary Roads of $360,000, the Sheriff’s office of $45,000 for a patrol vehicle, and a payment to The Children’s Center of $50,000. There is one remaining payment to The Children’s Center of $50,000, which will be paid out of next year’s FY25 funds. This will complete the board’s five-year commitment. The remaining LOSST fund balance as of June 30, 2023, was $450,640. The board is committed to funding Secondary Roads at the same level as in the past and funding a sheriff patrol car annually. If this measure passes, the remaining funds will be used to pay the HVAC bond obligation. 

The Special Election on March 5, 2024, will only be for the county’s unincorporated areas. 

Polling locations will be the same as your General Election polling locations: 

Central Precinct – Clover Hall Fairgrounds, Jefferson 

East Precinct – St. Brigid Parish Center, Grand Junction 

North Precinct – Churdan Library, Churdan 

West Precinct – Scranton Community Center, Scranton 

 In-person absentee voting will begin on Wednesday, February 14, 2024, and end on Monday, March 4, 2024. Absentee voting will be in the Auditor’s office during their regular business hours 8:00 A.M. to 4:30 P. M. The last day to request an absentee ballot to be mailed to you is Monday, February 19, 2024.

VIEW FROM MY WINDOW is written by Mary Weaver of rural Rippey. Verification and assistance for these words were provided by Greene County Auditor, Billie Hoskins, and the staff. It is Mary’s VIEW this vote should be positive to allow for the installation of the Court House HVAC system.