Extension Council Law
Iowa Code 176A - primary code governing county extension councils; sets forth the funding parameters for county agricultural extension districts (see Section 176A.10 County agricultural extension education tax)
Iowa Code Pertaining to Budgets - Includes all sections of the Iowa Code considered for funding, budgeting, reporting, etc.
Tax Levy Structure
County Agricultural Extension District Tax Asking Limits - gives a brief overview of how the levy caps work (needs to be updated for FY24)
County Agricultural Extension District Tax Asking Limits - outlines the levy and dollar caps by population tier through FY36
Ag Extension Districts Property Tax Rates - by county from the Iowa Dept. of Management
County Finance
FYE2023 Financial Assessment Summary by Population Category- compiled county extension district budget information from FY23 by population tier; includes some analysis
Carryover Analysis - these resources assist county extension councils in estimating their carryover amounts for the fiscal year
Timing of Local Taxes - helps counties plan expenditures and carryover needs with consideration for when their tax revenues will come in (resource is on My Extension)
County Finance page - compilation of county finance resources (some of which are included above)