Adams County adopts Amendment No. 2 to Southern Hills Wind Farm urban renewal plan, approves tax-increment ordinance

The Adams County Board of Supervisors unanimously adopted Amendment No. 2 to the Southern Hills Wind Farm Urban Renewal Plan and approved an accompanying ordinance to continue the division of incremental property tax revenues for urban renewal projects.

The board passed Resolution No. 2026-18 and Ordinance No. 2026-1 at its April 13 meeting after a public hearing and the board’s review of consultation responses. Chairperson Chris Standley presided; Supervisor Bobbi Maynes opened the hearing and Auditor Betsy Stormer reported that the consultation with affected taxing entities produced no recommendations.

Ordinance 2026-1 amends Ordinance 2022-2 to cover the Amended Area, including 2026 addition parcels listed in the ordinance. The measure sets the base period assessed values used to calculate tax increment (January 1, 2021 for the original area and January 1, 2025 for the 2026 additions) and directs that taxes in excess of those base-period amounts be deposited into a special tax increment fund to pay principal and interest on loans, bonds or other indebtedness incurred for urban renewal projects within the amended area, subject to statutory exceptions in Section 403.19, Code of Iowa.

The ordinance and resolution incorporate detailed legal descriptions of turbine parcels and access easements added to the urban renewal area. The board’s action affirms the finding that the amended area remains eligible as an economic development area under Chapter 403 and ratifies related findings about housing and nonresidential development contained in the amendment.

Public oral comments during the hearing focused on how taxing entities would be notified and what changes the amendment contained; no written comments were filed. The board voted 5-0 to adopt the resolution and pass the ordinance. The county auditor will certify the actions and the documents will be recorded in the Recorder’s office.

What happens next: the amendment and ordinance take effect as provided by law and the county will use the defined base periods and the special fund to track and apply incremental tax revenues for specified urban renewal activities.