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States · Iowa

Iowa Amendment 1

Two-thirds majority vote for state tax law changes. 2026 results by county, from Iowa's official results file: Yes 56.2%, No 43.8% statewide.

Statewide

Ballot question: Shall the following amendment to the Constitution be adopted? Summary: Provides that any bill to increase the individual income tax rate or the corporate income tax rate, or the rate of any other type of tax based upon income or legal and special reserves, shall require the affirmative votes of at least two-thirds of the members elected to each house of the legislature for passage. Further, the two-thirds majority vote requirement applies to the passage of a bill to establish a new tax on any type of income or legal and special reserves imposed by the state. The requirement excludes taxes imposed at the option of a local government. A lawsuit challenging the proper enactment of a bill under this section must be filed no later than one year following the enactment.

A yes vote
Is a vote to adopt the amendment, which adds a new Article XIII, "Taxation Limitations," to the Iowa Constitution.
Yes 56.2% No 43.8%

688,126 yes and 535,612 no.

Senate Joint Resolution 11, as passed · A county's official sample ballot · The state's unofficial results

The state's unofficial totals. We don't call measures.

By county

99 counties: Yes has the most votes in 95, No has the most votes in 4. The figures for each county are from the same file and add up to the statewide totals.

CountyYesNoVotes
Adair County61.5%38.5%2,813
Adams County59.5%40.5%1,352
Allamakee County60.5%39.5%5,218
Appanoose County61.1%38.9%4,489
Audubon County60.8%39.2%1,946
Benton County64.5%35.5%10,797
Black Hawk County51.4%48.6%44,701
Boone County60.4%39.6%11,205
Bremer County61.2%38.8%10,977
Buchanan County54.0%46.0%7,877
Buena Vista County63.0%37.0%5,120
Butler County64.4%35.6%5,575
Calhoun County68.2%31.8%3,428
Carroll County63.5%36.5%8,134
Cass County63.3%36.7%4,299
Cedar County57.0%43.0%7,649
Cerro Gordo County60.7%39.3%15,865
Cherokee County66.2%33.8%4,057
Chickasaw County59.2%40.8%4,288
Clarke County60.1%39.9%3,127
Clay County62.9%37.1%5,478
Clayton County59.8%40.2%6,661
Clinton County57.6%42.4%16,050
Crawford County64.8%35.2%4,282
Dallas County58.4%41.6%50,545
Davis County64.3%35.7%2,574
Decatur County58.0%42.0%2,629
Delaware County68.0%32.0%7,249
Des Moines County62.1%37.9%13,863
Dickinson County64.8%35.2%8,707
Dubuque County54.6%45.4%40,040
Emmet County69.1%30.9%3,140
Fayette County56.0%44.0%7,243
Floyd County60.6%39.4%5,463
Franklin County66.1%33.9%3,483
Fremont County61.1%38.9%2,228
Greene County62.7%37.3%3,403
Grundy County62.5%37.5%5,149
Guthrie County67.2%32.8%4,835
Hamilton County62.5%37.5%5,015
Hancock County70.7%29.3%4,256
Hardin County62.0%38.0%6,087
Harrison County68.1%31.9%5,313
Henry County66.4%33.6%6,723
Howard County59.0%41.0%3,350
Humboldt County63.6%36.4%3,168
Ida County67.9%32.1%2,280
Iowa County56.9%43.1%7,206
Jackson County63.5%36.5%7,569
Jasper County58.5%41.5%14,978
Jefferson County54.1%45.9%6,447
Johnson County41.7%58.3%68,920
Jones County56.9%43.1%7,889
Keokuk County65.4%34.6%3,410
Kossuth County64.2%35.8%6,093
Lee County60.4%39.6%11,014
Linn County51.2%48.8%98,007
Louisa County67.9%32.1%3,536
Lucas County62.8%37.2%2,914
Lyon County71.9%28.1%4,707
Madison County62.4%37.6%7,306
Mahaska County65.3%34.7%7,011
Marion County66.0%34.0%14,879
Marshall County58.1%41.9%13,096
Mills County70.3%29.7%5,813
Mitchell County61.6%38.4%3,905
Monona County63.9%36.1%2,581
Monroe County61.1%38.9%2,523
Montgomery County61.5%38.5%3,216
Muscatine County57.7%42.3%13,585
O'Brien County67.0%33.0%4,719
Osceola County65.0%35.0%2,072
Page County63.5%36.5%4,745
Palo Alto County62.5%37.5%3,516
Plymouth County70.0%30.0%9,726
Pocahontas County65.8%34.2%2,389
Polk County48.7%51.3%199,059
Pottawattamie County53.4%46.6%30,522
Poweshiek County55.1%44.9%7,435
Ringgold County63.7%36.3%1,988
Sac County57.3%42.7%3,859
Scott County58.0%42.0%66,969
Shelby County66.4%33.6%3,847
Sioux County75.1%24.9%13,301
Story County46.5%53.5%37,861
Tama County60.2%39.8%6,216
Taylor County66.0%34.0%1,834
Union County64.6%35.4%4,224
Van Buren County59.4%40.6%2,591
Wapello County60.4%39.6%10,181
Warren County59.3%40.7%25,155
Washington County57.6%42.4%8,751
Wayne County64.1%35.9%1,995
Webster County63.6%36.4%11,723
Winnebago County60.1%39.9%3,855
Winneshiek County49.6%50.4%9,431
Woodbury County65.7%34.3%29,785
Worth County63.2%36.8%3,205
Wright County65.4%34.6%4,048

The share with the most votes in each place is in bold. That's the count, not a result.

Sources & scope

Iowa's official results, file posted Nov 13, 3:23 PM. Unofficial until certified. Iowa's page has its other statewide offices, ballot measures and legislature.