The Dubuque County Board of Supervisors is preparing to start its annual budget-building process, but it is doing so as the Legislature considers proposals to fundamentally change how local governments are funded.

Leaders of the Republican majority in the Iowa Senate and House of Representatives have promised to continue reducing taxes in the 2023 session. One broad proposal is to control property taxes owed to local governments. Another measure, reintroduced after not passing in 2022, would have the state collect local option sales taxes, then redistribute the funding.