GASB 77 Disclosure Resources Released
The FY2018-2019 GASB 77 reporting resources have been posted to the Department of Management's website. The Chapter 403 (TIF Rebates & Agreements) and Chapter 404 (Property Tax Abatement) letter generators should be used to generate letters that are to be mailed to the other local levy authorities that are affected by the use of TIF agreements or property tax abatement. These disclosures must be completed by local governments that use Chapter 403 urban renewal or Chapter 404 urban revitalization.
If you have questions about GASB 77, resources can be found on the Auditor of State's website or on the Iowa League of Cities website. Further questions can be directed to Ted Nellesen of the Department of Management at 515-281-3705 or firstname.lastname@example.org.
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