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HomeMy WebLinkAbout2021-01-28 Info Packet City Council I nformation Packet J anuary 28, 2021 IP1.Council Tentative Meeting S chedule February 2 City Conference Board Meeting IP2.Conference Board Agenda and Meeting P acket February 2 Work Session IP3.Work Session Agenda IP4.Project Better Together Update IP5.Project Better Together: A Vision for J ohnson County IP6.Pending City Council Work S ession Topics Miscellaneous IP7.Memo from City Manager & Police Chief: O I R Group Report IP8.B L M & S ystemic Racism Detailed S tatus Report IP9.Quarterly I nvestment Report: October - December 2020 IP10.F Y2020 L ong-term Debt Disclosure Report IP11.Civil S ervice E xamination: Victim S ervices Coordinator IP12.Press Release: Diversity, L eadership & E ffective L istening - A Social J ustice I mperative training Draft Minutes IP13.Planning & Z oning Commission: J anuary 21 January 28, 2021 City of Iowa City Page 1 Item Number: 1. J anuary 28, 2021 Council Ten tative Meeting Sched u l e AT TAC HM E NT S : Description Council Tentative Meeting S chedule City Council Tentative Meeting Schedule Subject to change January 28, 2021 Date Time Meeting Location Tuesday, February 2, 2021 5:00 PM Iowa City Conference Board Mtg.Zoom Meeting Platform Work Session 7:00 PM Formal Meeting Tuesday, February 16, 2021 5:00 PM Work Session Zoom Meeting Platform 7:00 PM Formal Meeting Tuesday, March 2, 2021 5:00 PM Iowa City Conference Board Mtg Zoom Meeting Platform Work Session 7:00 PM Formal Meeting Tuesday, March 16, 2021 5:00 PM Work Session Zoom Meeting Platform 7:00 PM Formal Meeting Tuesday, April 6, 2021 4:00 PM Work Session Zoom Meeting Platform 6:00 PM Formal Meeting Tuesday, April 20, 2021 4:00 PM Work Session Zoom Meeting Platform 6:00 PM Formal Meeting Item Number: 2. J anuary 28, 2021 Conferen ce Board Agen d a and Meetin g Packet AT TAC HM E NT S : Description Conference Board Agenda and Meeting P acket OFFICE OF THE IOWA CITY ASSESSOR JOHNSON COUNTY ADMINISTRATION BUILDING BRAD COMER ASSESSOR MARTY BURKLE CHIEF DEPUTY MARY PAUSTIAN DEPUTY 913 SOUTH DUBUQUE STREET  IOWA CITY IOWA 52240 TELEPHONE 319-356-6066 January 27, 2021 Dear Conference Board Member: The annual meeting of the Iowa City Conference Board for the consideration of the Iowa City Assessor’s FY 2022 budget is scheduled for Tuesday, February 2, 2021 at 5:00 P.M. through the Zoom meeting platform. Enclosed for your review before the meeting are: 1. The Agenda. 2. A copy of the February 18, 2020 minutes. 3. The Proposed Budget. 4. Annual performance review responses provided to the Assessor Evaluation Committee (completed by the Assessor) 5. A salary survey. 6. A Board of Review Application. 7. The 2020 Iowa City Assessor’s Annual Report. There is an increase in the amount to be raised by the Assessment Expense Fund from last year’s amount. The increase consists of: a. $ 14,768 for a 2.50 percent increase in salaries b. $ 10,629 for merit increases. c. $ 1,944 for an increase in FICA. d. $ 2,397 for an increase in IPERS. e. $ 13,646 for an increase in health insurance. f. $ 300 for an increase to publications & subscriptions. g. $ 2,100 for a first time expense to Johnson County Human Resources to pay for services. h. $ 4,000 for an increase to the auto replacement reserve fund. $ 49,784 Total Increase This increase is offset by the following decrease: i. $ 5,600 to decrease postage, an alternate year expense j. $ 2,500 to decrease printing, an alternate year expense k. $ 300 to decrease dues. $ 8,400 Total Decrease $ 41,384 Net Increase 2 The Assessment Expense Fund levy rate will change from 0.25979 to 0.25664. The increase for salaries is based on a 2.50 percent adjustment within the range that Johnson County uses, similar to a cost of living increase. The enclosed salary survey indicates that our salaries fall below those of the most comparable assessment jurisdictions in Iowa. The City Assessor Evaluation Committee met on January 7, 2021 to review the performance of the Assessor and the proposed budget. Merit increases allow step increases similar to the pay plans used by the city, the county and the schools. The increases above are also reflected in FICA and IPERS. Health insurance was increased due to a projected increase in rates for the next fiscal year. An increase to publications & subscriptions was offset by a similar decrease to dues. These changes were made to reflect the actual expenses in each category. Postage and printing were decreased, because 2022 will not be a reassessment year and we will not be mailing assessment rolls to all property owners. There is a new $2,100 expense to pay the Johnson County Human Resources office for their services provided. This expense is similar in theory to the fee that is paid to the County Information Technology Department for data processing services. The auto replacement reserve fund was increased by $4,000. This account builds each year and carries over until a new car is needed. Please feel free to contact me if you have questions about individual items or wish to see any of the supporting documents for this budget. Sincerely, Brad Comer Iowa City Assessor bcomer@johnsoncountyiowa.gov (319) 356-6066 JOHNSON COUNTY IOWA CITY IOWA CITY BOARD OF SUPERVISORS CITY COUNCIL COMMUNITY SCHOOL BOARD The Conference Board votes as three voting units, with a majority of the members present for each unit determining the unit’s vote. At least two members of a voting unit must be present in order to vote. A quorum is reached when at least two members from two units are present. Iow a City Conference Board Ag enda Electronic Tuesday, February 2, 2021 – 5:00 PM Zoom Meeting Platform Electronic Meeting (Pursuant to Iowa Code section 21.8) An electronic meeting is being held because a meeting in person is impossible or impractical due to concerns for the health and safety of Board members, staff and the public presented by COVID-19. You can watch the meeting on cable channel 4 (118.2 QAM) in Iowa City, or you can watch it online at any of the following websites:  https://citychannel4.com/live  https://www.youtube.com/user/citychannel4/live  https://facebook.com/CityofIowaCity The meeting can also be view ed by going to: ********zoom.us/webinar/register/WN_lRYWRs2ZSa6ABCgFXWZosg to visit the Zoom meeting’s registration page and submit the required information. Once approved, you will receive an email message with a link to join the meeting. If you are asked for a meeting or webinar ID, enter the ID number found in the email. If you have no computer or smartphone, or a computer without a microphone, you can call in by phone by dialing (312) 626-6799 and entering the meeting ID 915 1173 0561 when prompted. Providing comment in person is not an option. A. Call meeting to order by the Chairperson (Mayor). B. Roll call by taxing body. C. Motion to approve minutes of February 18, 2020 Conference Board meeting. Action: ___________________ JOHNSON COUNTY IOWA CITY IOWA CITY BOARD OF SUPERVISORS CITY COUNCIL COMMUNITY SCHOOL BOARD The Conference Board votes as three voting units, with a majority of the members present for each unit determining the unit’s vote. At least two members of a voting unit must be present in order to vote. A quorum is reached when at least two members from two units are present. D. FY 22 Budget Comment The purpose of this meeting is to set a date for a public hearing on the Iowa City Assessor’s proposed budget for FY 2022. 1. Assessor presents proposed budget (included in packet) 2. Discuss proposed budget. (Possible closed session, pursuant to Iowa Code Section 21.5(1)(i), to evaluate the professional competency of individuals whose appointment, hiring, performance, or discharge is being considered. A motion must be made to adjourn to executive session.) 3. Motion to approve publication on proposed budget. Action: ___________________ E. Motion to set date for public hearing. (Suggested date: March 2, 2021) Action: ___________________ F. Present Board of Review applications 1. Appoint Board of Review member Action: ____________________ H. Board comments I. Adjournment. Action: ____________________ IOWA CITY CONFERENCE BOARD MINUTES February 18, 2020 Cit y Conference Board: February 18, 2020 at 5:00 P.M. in the Council Chambers at the Iowa City City Hall, Mayor Bruce Teague presiding. Iowa City Council Members Present: Bergus, Mims, Salih, Taylor, Teague, Thomas, and Weiner. Johnson County Supervisors Present: Green-Douglass, Rettig, and Sullivan. Iowa City School Board Members Present: Eastham. Others Present: Burkle, Comer, Paustian, Fruin, Monroe, Dilkes, and Fruehling. Digital Recording: February 18, 2020. Chair Bruce Teague called the meeting to order. Clerk Comer called roll and stated that a quorum was present. The County (Sullivan) moved to accept the minutes of the last conference board meeting, January 21, 2020, the City (Salih) seconded and the motion carried unanimously 2/0. The Iowa Cit y School Board, having only one member present, did not have a vote recorded. Chairman Teague declared the public hearing on the FY 21 Budget open. After no comment from the public, the public hearing was declared closed. At the last conference board meeting, Mims asked whether the City Assessor is audited by an outside firm. Comer read an email from the County Finance Director stating that the City Assessor is technically not included in the county audit that is performed by an outside firm. The county is the fiscal agent for the City Assessor’s Office and they present some limited financial information in their annual financial report that reflects the year-end agency fund financial position and a summary of the changes in the various assets, liabilities and fund balance for the year. Comer also stated that his office does not handle any money. Claims are submitted to the County Auditor who pays them out of the assessor budget after proper documentation has been provided. The City (Mims) moved to accept the proposed budget as published in the Iowa City Press-Citizen on January 31, 2020 and the County (Green-Douglass) seconded. The motion carried unanimously 2/0. There being no further business it was moved by the County (Green-Douglass) and seconded by the City (Salih) to adjourn at 5:05 P.M. Motion carried unanimously 2/0. Brad Comer Clerk, Iowa City Conference Board EMPLOYEE EXPENDITURES FY 2021 FY 2022 INCREASE SALARIES Current Proposed CITY ASSESSOR 121,370 126,225 4.00% CHIEF DEPUTY ASSESSOR 106,196 110,837 4.37% DEPUTY ASSESSOR 98,560 102,867 4.37% OTHER PERSONNEL 264,607 276,201 4.38% MERIT INCREASES (have been added to salaries above)(10,354) (10,629) SUBTOTAL $590,733 $616,130 4.30% Proposed salaries include merit increases and cost of living adjustments. EMPLOYEE BENEFITS EMPLOYER SHARE: FICA 48,340 50,284 4.02% EMPLOYER SHARE: IPERS 59,636 62,033 4.02% HEALTH INSURANCE 178,619 192,265 7.64% SUBTOTAL 286,595 304,582 6.28% TOTAL EMPLOYEE COST $877,328 $920,712 4.94% OTHER EXPENDITURES LEAVE CONTINGENCY $20,000 $20,000 0.00% BOARDS BOARD OF REVIEW 21,000 21,000 0.00% BOARD OF REVIEW EXPENSES 200 200 0.00% CONFERENCE BOARD 0 0 EXAMINING BOARD 30 30 0.00% SUBTOTAL $21,230 $21,230 0.00% OFFICE EXPENSES MILEAGE & AUTO 4,500 4,500 0.00% OFFICE SUPPLIES 3,500 3,500 0.00% POSTAGE 8,000 2,400 -70.00% TELEPHONE 1,300 1,300 0.00% PUBLICATIONS & SUBSCRIPTIONS 700 1,000 42.86% PRINTING 4,000 1,500 -62.50% INSURANCE 5,000 5,000 0.00% EQUIPMENT PURCHASE 3,400 3,400 0.00% EQUIPMENT MAINTENANCE 200 200 0.00% UNEMPLOYMENT 2,000 2,000 0.00% DATA PROCESSING SERVICES 18,000 18,000 0.00% HUMAN RESOURCE SERVICES - 2,100 NEW SOFTWARE MAINTENANCE 18,000 18,000 0.00% BONDS & W ORKER'S COMPENSATION 1,900 1,900 0.00% COMPUTER REPLACEMENT 2,500 2,500 0.00% SUBTOTAL $73,000 $67,300 -7.81% PROFESSIONAL EXPENSES SCHOOLS & CONFERENCES 13,500 13,500 0.00% DUES 2,300 2,000 -13.04% SUBTOTAL $15,800 $15,500 -1.90% TECHNICAL SERVICES LEGAL FEES & EXPERT W ITNESSES 75,000 75,000 0.00% AERIAL PHOTOGRAPHY 10,000 10,000 0.00% APPRAISAL SERVICE 1,000 1,000 0.00% SUBTOTAL $86,000 $86,000 0.00% TOTAL OTHER EXPENDITURES $216,030 $210,030 -2.78% SUBTOTAL EXPENDITURES $1,093,358 $1,130,742 RESERVES AUTO REPLACEMENT 19,000 23,000 TOTAL RESERVES 19,000$ 23,000$ TOTAL ASSMT EXPENSE FUND BUDGET $1,112,358 $1,153,742 3.72% UNASSIGNED BALANCE $38,401 $70,156 82.69% TO BE RAISED BY TAXATION $1,073,957 $1,083,586 0.90% IOWA CITY ASSESSOR'S OFFICE ITEM IZED BUDGET - ASSESSMENT EXPENSE FUND MAXIMUM ASSESSMENT EXPENSE FUND 4,222,203,857 X .000675 $2,849,987 IPERS & FICA FUNDS $112,317 UNEMPLOYMENT COMPENSATION & TORT LIABILITY $4,000 MAXIMUM ALLOW ED W ITHOUT STATE APPROVAL $2,966,304 MAXIMUM EMERGENCY FUND 4,222,203,857 X .00027 $1,139,995 (requires State Appeal Board approval) MAXIMUM THAT COULD BE RAISED BY TAXATION FOR FY 2022 $4,106,299 ASSESSMENT EXPENSE FUND TOTAL LEVY FY AMOUNT LEVIED LEVY RATE AMOUNT LEVIED LEVY RATE 1996-97 319,513 0.20450 17,000 0.01088 0.21538 1997-98 318,270 0.19946 52,834 0.03311 0.23257 1998-99 318,699 0.19269 184,357 0.11146 0.30415 1999-00 341,910 0.19784 352,508 0.20398 0.40182 2000-01 359,341 0.19823 180,293 0.09946 0.29769 2001-02 396,829 0.20636 6,442 0.00335 0.20971 2002-03 403,136 0.20694 4,426 0.00227 0.20921 2003-04 412,379 0.20818 10,051 0.00507 0.21325 2004-05 470,398 0.22926 15,728 0.00767 0.23693 2005-06 472,050 0.22525 25,995 0.01240 0.23765 2006-07 529,702 0.23164 0 0 0.23164 2007-08 603,916 0.25868 4,792 0.00205 0.26073 2008-09 611,955 0.24917 1,540 0.00063 0.24980 2009-10 600,013 0.23848 0 0 0.23848 2010-11 621,785 0.23147 8,730 0.00325 0.23472 2011-12 680,786 0.24538 2,608 0.00094 0.24632 2012-13 700,997 0.24164 8,384 0.00289 0.24453 2013-14 769,744 0.25873 N/A N/A 0.25873 2014-15 732,073 0.23866 N/A N/A 0.23866 2015-16 754,689 0.24325 N/A N/A 0.24325 2016-17 804,099 0.24339 N/A N/A 0.24339 2017-18 859,971 0.25141 N/A N/A 0.25141 2018-19 838,975 0.23187 N/A N/A 0.23187 2019-20 743,518 0.19747 N/A N/A 0.19747 2020-21 1,073,957 0.25979 N/A N/A 0.25979 2021-22 1,083,586 0.25664 N/A N/A 0.25664 IOWA CITY ASSESSOR'S OFFICE MAXIMUM LEVY ALLOWED PRIOR YEARS LEVIES AND RATES SPECIAL APPRAISERS FUND 2020 SALARY SURVEY JURISDICTION 01 02 SALARY 11 12 SALARY 12 13 SALARY 13 14 SALARY 14 15 SALARY 15 16 SALARY 16 17 SALARY 17 18 SALARY 18 19 SALARY 19 20 SALARY 20 21 SALARY % RAISE 1 YEAR % RAISE 5 YEAR % RAISE 19 YEAR 1ST DEPUTY AMES 79,959 113,938 116,662 120,322 123,943 127,668 131,300 137,770 143,302 150,472 156,208 3.81%22.35%95.36%124,982 POLK COUNTY 93,867 122,330 122,330 125,157 127,974 131,493 135,437 138,822 142,639 146,204 149,859 2.50%13.97%59.65%139,829 POTTAWATTAMIE 74,764 104,919 108,067 111,307 115,087 118,155 123,526 127,868 131,609 135,613 139,474 2.85%18.04%86.55%118,966 CEDAR RAPIDS 74,378 109,328 114,015 117,171 120,083 122,484 125,546 128,057 130,618 134,521 138,556 3.00%13.12%86.29%119,711 JOHNSON 63,500 99,455 101,616 106,976 111,297 114,640 117,506 122,206 127,094 132,178 136,141 3.00%18.76%114.40%115,206 STORY 69,300 102,435 104,485 106,575 108,705 111,670 116,150 123,000 126,690 130,490 135,710 4.00%21.53%95.83%108,570 DALLAS 57,200 87,150 88,904 91,572 93,403 102,650 105,730 112,074 118,747 124,738 130,931 4.96%27.55%128.90%108,018 SIOUX CITY 68,294 84,840 86,537 91,000 93,730 96,073 98,955 101,429 122,990 126,672 130,146 2.74%35.47%90.57%104,117 LINN 65,472 91,477 93,581 95,764 99,563 102,550 105,622 109,685 122,000 125,660 129,430 3.00%26.21%97.69%116,728 DAVENPORT 67,836 97,648 97,189 98,160 100,756 104,453 106,135 107,842 109,998 125,399 128,664 2.60%23.18%89.67%116,039 IOWA CITY 63,340 91,510 94,970 99,010 103,340 100,000 104,500 108,680 112,755 116,983 121,370 3.75%21.37%91.62%106,196 WOODBURY 63,600 87,050 89,660 94,080 97,840 95,000 97,850 100,790 105,000 105,150 115,180 9.54%21.24%81.10%100,206 DUBUQUE CITY 66,083 87,317 89,937 92,635 95,414 98,276 101,224 106,295 108,430 111,683 115,033 3.00%17.05%74.07%95,477 CLINTON CO 102,478 146,017 146,525 150,188 152,790 154,341 157,640 161,730 110,000 112,200 114,725 2.25%-25.67%11.95%88,651 BLACKHAWK 66,200 88,630 90,420 92,457 95,004 97,854 100,790 103,813 106,928 110,136 113,440 3.00%15.93%71.36%79,408 BOONE 45,000 90,000 88,000 93,380 95,719 100,724 102,990 105,305 107,674 110,097 112,300 2.00%11.49%149.56%67,550 MUSCATINE 66,432 89,309 91,540 94,280 96,166 99,060 102,280 105,200 108,360 108,360 110,100 1.61%11.14%65.73%76,677 DUBUQUE COUNTY 62,500 83,410 85,912 88,489 91,144 93,878 100,413 100,079 103,081 106,173 109,358 3.00%16.49%74.97%90,767 SCOTT 62,666 91,486 93,316 95,183 97,087 99,890 96,000 98,100 101,100 106,500 108,850 2.21%8.97%73.70%68,580 WARREN 55,000 72,263 73,800 75,046 76,500 80,413 86,600 88,332 91,000 93,275 95,609 2.50%18.90%73.83%76,787 Iowa City Rank 15 8 8 7 7 12 10 9 10 11 11 5 7 7 10 MEDIAN 66,142 91,482 93,449 95,474 98,702 101,637 105,061 108,261 111,378 120,861 125,017 3.00%18.40%86.42%105,157 2001-02 JOHNSON AND IOWA CITY HAD NEW ASSESSORS STARTING WITH A SIMILAR RATE 2020-21 JOHNSON AND IOWA CITY ASSESSORS HAVE A 12.17% DIFFERENCE CLINTON COUNTY COMBINED CITY AND COUNTY ASSESSORS FOR THE 2018-19 YEAR. LINN CO AND SIOUX CITY BOTH HIRED NEW ASSESSORS FROM OUTSIDE OF THEIR OFFICE IN THE PAST 3 YEARS WHICH RESULTED IN LARGE INCREASES. POTTAWATTAMIE, CEDAR RAPIDS & MUSCATINE HIRED A NEW ASSESSOR FROM WITHIN THEIR OFFICE IN THE PAST 3 YEARS. 2020 COMPARISON OF OFFICES JURISDICTION STAFF 2019 Taxable Value Taxable Value Per Employee Taxes Budgeted 2019 Budget Per Employee Population of Jurisdiction Population Per Employee 2020-21 Assessment Expense Levy Taxes Per Capita Residential COD 2019 Commercial COD 2019 Yrs in Office Appraisal Experience AMES 8 $3,107 388$ 1,307,379$ 163,422$ 66,258 8,282 0.34504 $19.73 9.63 38.55 14 33 POLK COUNTY 38 $26,271 691$ 6,977,214$ 183,611$ 490,161 12,899 0.24836 $14.23 15.71 22.99 6 40 POTTAWATTAMIE 13 $5,106 393$ 1,801,459$ 138,574$ 93,206 7,170 0.35575 $19.33 20.58 26.94 3 32 CEDAR RAPIDS 15 $6,957 464$ 2,327,340$ 155,156$ 133,562 8,904 0.27311 $17.43 12.62 30.06 2 22 JOHNSON 10 $4,695 470$ 1,548,273$ 154,827$ 76,010 7,601 0.28010 $20.37 8.17 18.73 5 29 STORY 7 $1,966 281$ 948,112$ 135,445$ 30,859 4,408 0.44753 $30.72 10.68 17.30 42 47 DALLAS 11 $6,427 584$ 1,868,186$ 169,835$ 93,453 8,496 0.24430 $19.99 8.16 65.25 17 27 SIOUX CITY 9 $3,078 342$ 1,251,836$ 139,093$ 82,651 9,183 0.38116 $15.15 16.91 29.34 18 27 LINN 13 $4,888 376$ 1,886,971$ 145,152$ 93,144 7,165 0.27103 $20.26 10.23 29.89 12 27 DAVENPORT 12 $4,790 399$ 1,648,046$ 137,337$ 101,590 8,466 0.26758 $16.22 16.86 23.70 6 29 IOWA CITY 7 $4,174 596$ 1,093,358$ 156,194$ 75,130 10,733 0.25979 $14.55 6.87 16.87 6 25 WOODBURY 5 $1,718 344$ 823,772$ 164,754$ 20,456 4,091 0.47953 $40.27 19.12 39.73 5.5 27 DUBUQUE CITY 6 $2,585 431$ 825,294$ 137,549$ 57,882 9,647 0.24949 $14.26 16.86 21.74 2 14 CLINTON CO 6 $2,383 397$ 1,402,544$ 233,757$ 46,429 7,738 0.38085 $30.21 25.13 41.54 6 13 BLACKHAWK 14 $5,657 404$ 1,630,937$ 116,496$ 131,228 9,373 0.22095 $12.43 18.62 33.73 6 20 BOONE 7 $1,615 231$ 827,211$ 118,173$ 26,234 3,748 0.44300 $31.53 20.41 42.42 14 32 MUSCATINE 5 $2,063 413$ 687,476$ 137,495$ 42,664 8,533 0.34500 $16.11 16.74 17.65 2 23 DUBUQUE CO.8 $2,457 307$ 871,597$ 108,950$ 39,429 4,929 0.30756 $22.11 13.58 27.62 15 40 SCOTT 9 $4,589 510$ 1,082,800$ 120,311$ 71,353 7,928 0.17432 $15.18 10.64 22.59 4.5 16.5 WARREN 7 $2,364 338$ 877,500$ 125,357$ 51,466 7,352 0.49501 $17.05 13.24 16.60 4 19 Iowa City Rank 13 10 2 9 15 10 2 6 4 1 2 8 13 MILLIONS MILLIONS YEARS MEDIAN 8.5 3,641$ $398 $1,279,608 $138,833 63,889 8,105 0.29383 $18.38 14.65 27.28 6 27 IOWA CITY ASSESSOR'S OFFICE HAS HAD THE LOWEST RESIDENTIAL COD IN THE STATE FOR 7 CONSECUTIVE YEARS. TAXES BUDGETED FOR THE OFFICE DIVIDED BY 2019 POPULATION SHOWS IOWA CITY AT THE 4TH LOWEST AMOUNT. IOWA CITY RANKS 2ND TO POLK COUNTY IN TAXABLE VALUE/STAFF AND POPULATION/STAFF WHICH REFLECTS OUR OFFICE EFFICIENCY. POPULATION NUMBERS ARE BASED ON 2019 ESTIMATES FROM WWW.CENSUS.GOV NOTICE THE CITY CONFERENCE BOARD IS CONSIDERING APPOINTMENT TO THE FOLLOW ING BOARD: BOARD OF REVIEW One vacancy – Six-Year Term January 1, 2021 - December 31, 2026  It is the duty of members of the Board of Review to: equalize assessments by raising or lowering the individual assessments of real property, including new buildings, personal property or monies and credits made by the Assessor;  to add to the assessed rolls any taxable property which has been omitted by the Assessor. Members of the Board of Review shall be residents of the Assessor’s jurisdiction. Iowa City-appointed mem bers of boards and commissions must be 18 years of age. The City of Iowa City encourages diversity in the appointment of citizens to boards and commissions Applications must be received by 5:00 p.m., Tuesday, December 1, 2020. An application can be completed and submitted on the City of Iowa City website at www.icgov.org or by contacting the City Clerk’s office Questions about the Iowa City Board of Review should be directed to Brad Comer at 356-6066. 20 21 bcomer@johnsoncountyiowa.gov IOWA CITY ASSESSOR 01/01/2021 IOWA CITY ASSESSOR’S OFFICE 2020 ANNUAL REPORT Iowa City Assessor’s Office 2020 Annual Report 1 C o n t e n t s 2020-2021 IOW A CITY CONFERENCE BOARD ................................................................. 2 IOW A CITY CITY COUNCIL ............................................................................................. 2 IOW A CITY COMMUNITY SCHOOL BOARD ................................................................... 2 JOHNSON COUNTY BOARD OF SUPERVISORS .......................................................... 2 IOW A DEPARTMENT OF REVENUE AND FINANCE ......................................................... 2 OTHER BOARDS AND SUPPORT STAFF ......................................................................... 3 IOW A CITY ASSESSOR’S OFFICE STAFF ..................................................................... 3 IOW A CITY BOARD OF REVIEW ..................................................................................... 3 IOW A CITY EXAMINING BOARD ..................................................................................... 3 LEGAL COUNSEL ............................................................................................................ 3 ANNUAL REPORT ............................................................................................................... 4 MISSION STATEMENT .................................................................................................... 4 GOALS .............................................................................................................................. 4 OBJECTIVES .................................................................................................................... 4 VALUATIONS ................................................................................................................... 5 COURT CASES ................................................................................................................ 5 PROPERTY ASSESSMENT APPEAL BOARD ................................................................ 5 BOARD OF REVIEW ........................................................................................................ 6 EQUITY VERSUS MARKET IN ASSESSMENT ............................................................... 6 WEB PAGE ....................................................................................................................... 6 ROLLBACKS ..................................................................................................................... 6 NEW LEGISLATION ......................................................................................................... 7 CONTINUING EDUCATION ............................................................................................. 8 ASSESSMENT DATA .......................................................................................................... 9 2020 ABSTRACT OF ASSESSMENTS FOR IOW A CITY ................................................ 9 EXEMPT PROPERTY IN IOW A CITY FOR 2020 ............................................................. 9 VALUE COMPARISONS W ITH ROLLBACKS APPLIED ................................................ 10 COMPARISON OF RESIDENTIAL, COMMERCIAL AND INDUSTRIAL VALUES TO TOTAL ASSESSED AND TOTAL TAXABLE VALUE ................................................... 12 2019 TOP REAL ESTATE TAXPAYERS ........................................................................ 13 COMPARISON OF TAX RATES TO CITIES WITH A CITY ASSESSOR ....................... 14 PERFORMANCE MEASUREMENTS ................................................................................ 14 RESIDENTIAL SALES STATISTICAL ANALYSIS .......................................................... 14 COMMERCIAL SALES STATISTICAL ANALYSIS ......................................................... 16 HISTORICAL COMMERCIAL SALES STATISTICS ....................................................... 16 Iowa City Assessor’s Office 2020 Annual Report 2 2020-2021 IOWA CITY CONFERENCE BOARD IOW A CITY CITY COUNCIL 2021 Council 2020 Council Bruce Teague, Mayor Bruce Teague, Mayor Mazahir Salih, Mayor Pro Tem Mazahir Salih, Mayor Pro Tem Laura Bergus Laura Bergus Susan Mims Susan Mims Pauline Taylor Pauline Taylor John Thomas John Thomas Janice W einer Janice Weiner IOW A CITY COMMUNITY SCHOOL BOARD 2020-21 School Board 2019-20 School Board Shawn Eyestone, President Janet Godwin, President *Ruthina Malone, Vice President Shawn Eyestone, Vice President J.P. Claussen J.P. Claussen Dromi Etsey *Charlie Eastham Janet Godwin Ruthina Malone Lisa Williams *Paul Roesler *Charlie Eastham Lisa W illiams *Conference Board Designee JOHNSON COUNTY BOARD OF SUPERVISORS 2021 Board 2020 Board Pat Heiden, Chairperson Rod Sullivan, C hairperson Royceann Porter, Vice chairperson Pat Heiden, Vice Chairperson Lisa Green-Douglass Lisa Green-Douglass Janelle Rettig Royceann Porter Rod Sullivan Janelle Rettig IOW A DEPARTMENT OF REVENUE AND FINANCE Kraig Paulsen – Director, Iowa Department of Revenue and Finance Iowa City Assessor’s Office 2020 Annual Report 3 OTHER BOARDS AND SUPPORT STAFF IOW A CITY ASSESSOR’S OFFICE STAFF Brad Comer – Iowa City Assessor Date of Employment: 14 Jan, 2002 Appointed 2015 thru 2019 (remainder of prior assessor’s appointment) Re-appointed: 2020 thru 2025 Marty Burkle – Chief Deputy Assessor Date of Employment: 01 Feb, 2006 Hired as Chief Deputy 9 Mar, 2015 Mary Paustian – Deputy Assessor Date of Employment: 05 Jan, 2011 Hired as Deputy 8 June, 2015 Mark Fedler – Appraiser/Clerk Date of Employment: 20 Jun, 1994 Diane Campbell – Accounting Clerk Date of Employment: 16 Feb, 1998 Todd Kruse – Real Estate Clerk Date of Employment: 14 May, 2001 Bruce Sodahl – Appraiser Date of Employment: 29 May, 2018 IOW A CITY BOARD OF REVIEW Ernie Galer Appointed 2018 through 2023 Mike Hahn Appointed 2019 through 2024 Ryan O’Leary Appointed 2020 through 2025 Sara Meierotto Appointed 2016 through 2021 Phoebe Martin, Appointed 2015 through 2020 IOW A CITY EXAMINING BOARD Karin Franklin for Iowa City Appointed 2018 through 2023 Mike Kennedy for Johnson County Appointed 2017 through 2022 Chace Ramey for Iowa City Schools Appointed 2019 through 2024 LEGAL COUNSEL Eleanor Dilkes – City Attorney Eric Goers – Assistant City Attorney Iowa City Assessor’s Office 2020 Annual Report 4 ANNUAL REPORT To: Members of the Iowa City Assessor’s Conference Board From: Brad Comer – Iowa City Assessor Subject: 2020 Annual Report – Issued December 31, 2020 The following report covers the activities of this office from January 1, 2020 to date of issue. MISSION STATEMENT The purpose of the Iowa City Assessor’s Office is to find, list and value for tax purposes, all real property in Iowa City and maintain records for all parcels in Iowa City. GOALS To establish values according to Iowa law on all commercial, industrial, agricultural, residential and multi-residential property within the City of Iowa City; to achieve equitable assessments across all classes of property based on actual physical aspects of the property and all pertinent sales data available; to improve the efficiency by which these assessments are made; to provide prompt and courteous response to all inquiries for information. OBJECTIVES 1. Receive calls and inquiries and dispense information efficiently and in a timely manner. 2. Complete all daily record changes and related duties as they are received. 3. On a quarterly basis, inspect and review all new construction and demolition, and make final review of said construction and demolition by January 1 every year. 4. Notify all new homeowners of potential eligibility for the homestead and military credits by July 1 every year. 5. Notify all owners of commercial and industrial property of potential eligibility for the business property tax credit (BPTC) by July 1 every year. 6. Remove all homestead exemptions, military credits and business property tax credits from the permanent file for those who are no longer eligible to receive the credit by July 1 every year. 7. Efficiently process all other new and routine annual filings, making sure they are in compliance with all laws and rules, and filed by their statutory dates. 8. Send out assessment notices to all properties requiring assessment notices, by April 1 st every year. 9. Accept formal written protests for the Board of Review from April 2nd to April 30th, inclusive, every year and coordinate the Board of Review meetings during the month of May. 10. Receive and review tentative equalization orders from the State Department of Revenue and Finance in August of reassessment years. 11. Receive final equalization orders by October 1 of reassessment years. 12. Accept formal written protests for the Board of Review Special Session from October 9 thru October 31 inclusive of reassessment year and coordinate the Board of Review Special Session from October 10 to November 15 of reassessment years, if needed. 13. Prepare and distribute the annual report by December 31 every year. 14. Hold preliminary Conference Board and public hearings to adopt the annual budget by March 15 every year. 15. Prepare and submit annual abstract to the Department of Revenue & Finance by July 1 every year. Iowa City Assessor’s Office 2020 Annual Report 5 16. Maintain assessment information on website at http://iowacity.iowaassessors.com and make improvements based on input from the public. The site went online February 15, 2001 and has over 2 million hits since that time. 17. Provide online access to application forms for Homestead Credits, Military Exemptions, Commercial Property Tax Credits, Charitable Exemptions, Business Property Tax Credits, and Board of Review petition forms which are available on our Johnson County website at **********.johnsoncountyiowa.com . 18. Review sales as they occur and compare selling price to assessments. 19. Review selling price/assessment ratios by neighborhood, age, size, building type and other relevant criteria. 20. Make adjustments to assessed value as indicated by the sales review and land value review at least every 2 years. 21. Physically inspect properties with selling price-to-assessment ratios outside acceptable standards. 22. Utilize GIS for quality control of assessment data and analysis of valuation. 23. Update recording information (book & page) on our website for older sales. 24. Maintain in-house re-appraisal of all Commercial properties in Iowa City. 25. Annually inspect/re-appraise 10% of residential properties in Iowa City. 26. Continue to cross-train employees for tasks or skills that are outside their specific job descriptions. VALUATIONS Although 2020 was not a real estate revaluation year, some revaluation occurs each year as part of our ongoing reassessment efforts, especially in residential property. Residential new construction added approximately $114 million and revaluation about $33 million. Commercial new construction added approximately $26 million and revaluation added about $5 million. There was $11 million of Multi-residential new construction and $3 million of revaluation. 1015 residential deed sales in 2020 give us a median ratio (assessed value/sale price) of 93.27% compared to 95.22% for 1034 sales in 2019 at the time of sale. This tells us that the selling prices of homes have increased since last year and the number of sales has remained stable. The number of sales above does not include new construction completed during the past year. When including new construction there were 1098 sales. It should be kept in mind that when a jurisdiction is at the State mandated sales ratio level of 100%, a full one-half of home sales will be for less than the assessed value. Sales for less than the assessed value tend to result in appeals to the Board of Review. COURT CASES There are six active District Court appeals that were filed in 2019 and one that was filed in 2020. PROPERTY ASSESSMENT APPE AL BOARD There were 13 commercial properties and 1 residential property appealed to PAAB for 2020. The residential property has been settled. Eight commercial parcels that appealed to PAAB for 2018 and 2019 are still active. Iowa City Assessor’s Office 2020 Annual Report 6 BOARD OF REVIEW The Board of Review was in session from May 1 through June 12, the day of adjournment. 397 protests were filed, with 21 being upheld and 376 denied. The total value of real estate being protested was $157,227,510. The Board allowed a total reduction of $9,056,340. EQUITY VERSUS MARKET IN ASSESSMENT It is difficult to be both equitable among assessments and in tune with the market. Similar properties do not always sell for similar prices, so the market is not always equitable and sometimes a long way from it. Most assessors would lean toward equity if they could choose between the two. Our first priority is equity since it is not always possible to have every assessment match the selling price. Our statistics show that we are doing a good job in this regard. WEB PAGE The Iowa City Assessor’s web page went online during the spring of 2001. Internet availability of comparable sales and comparable assessments has been very helpful to taxpayers concerned about the fairness of their assessments. Links are also provided to the Johnson County Treasurer for tax information and to the Johnson County GIS for online maps and aerial photography. We continue to look for ways to get more of our information accessible online and to increase the ability to query our data. In recent years, historical property record cards were added to our website. All of this has, and continues to reduce traffic at our counter, and frees up personnel to focus on our core function of equitable assessment of property. There have been over 2 million hits on our web site since it went online. It can be seen at *******iowacity.iowaassessors.com. We also have an internet presence through the Johnson County website at http://www.johnsoncountyiowa.gov . Electronic forms for the Homestead Credit, Military Exemption, Business Property Tax Credit, Charitable Exemptions, and Board of Review appeals are available to the public on this web page site. ROLLBACKS The residential rollback will increase from 55.0743%, for the current taxes, to 56.4094% for taxes payable in 2021-2022. The rollback for agricultural property will increase from 81.4832% to 84.0305%. The commercial rollback will stay at 90% for the foreseeable future. Multi-Residential is a newer class of property that started with the 2015 assessment year (taxes payable 2016-2017). This class of property will have a rollback of 67.50% for the 2020 assessment year (taxes payable 2021-2022) and continue to decrease until the 2022 assessment year, when it will equal the residential rollback. Iowa City Assessor’s Office 2020 Annual Report 7 NEW LEGISLATION The 2020 Iowa Legislative Session produced two property tax law changes. HF 2641 – This bill gives the Director of Revenue the power to deny an assessor’s appointment. Does not allow an assessor or deputy to personally assess their property or property of an immediate family member. Requires the assessor to receive approval from city or county counsel in order to get outside counsel to assist the city or county attorney in assessment matters. HF 2382 – This bill relates to the confidentiality concerning individuals allowed a disabled veteran tax credit and military tax exemption. This act provides that the name and address of an individual allowed a Disabled Veteran Tax Credit or a military property tax exemption maintained by the county recorder, county assessor, city assessor, or other entity are confidential. However, the Act allows the sharing of this information upon request to a county veteran’s service officer for purposes of providing information on veterans’ benefits. Iowa City Assessor’s Office 2020 Annual Report 8 CONTINUING EDUCATION Continuing education is a requirement for the assessor and deputies for re-appointment to their positions. Over a six-year term, assessors must complete one hundred-fifty hours of classroom instruction, including at least ninety hours from courses requiring a test. Deputies must complete ninety hours of classroom instruction, including at least sixty tested hours over their six-year terms. It is also beneficial for other employees to attend classes so they can update their skills and stay current with assessment practices. The Assessor attended the following courses and conferences during 2020: ISAC Spring School of Instruction (Iowa State Association of Counties ) 5.5 C.E. Hrs. IAAO Annual Conference on Assessment Administration – webinar (International Association of Assessing Officers ) 12 C.E. Hrs. ISAA Annual School of Instruction - webinar (Iowa State Association of Assessors) 2.00 C.E. Hrs. Iowa Assessment and Taxation Review 18.50 C.E. Hrs. (Tested) The Chief Deputy attended the following courses and conferences during 2019: ISAA Annual School of Instruction - webinar 2.00 C.E. Hrs. The Second Deputy attended the following courses and conferences during 2019: ISAA Annual School of Instruction - webinar 2.00 C.E. Hrs. ISAC Annual Conference 5.50 C.E. Hrs. Other staff attended classes and seminars related to operation and maintenance of various third party software utilized by the assessor’s office. ACKNOWLEDGMENTS My staff and I would like to thank the Conference Board, the Board of Review, the City Attorney and her assistants, and the City Staff along with Johnson County and the Iowa City School Board for their assistance, cooperation and confidence during the past year. I would also like to recognize and thank my staff at this time for their part in establishing and maintaining the professional standards of the office. Iowa City Assessor’s Office 2020 Annual Report 9 ASSESSMENT DAT A 2020 ABSTRACT OF ASSESSMENTS FOR IOWA CITY Value of Agricultural Land and Structures $1,738,200 Value of Residential Dwellings on Agricultural Realty $806,690 Value of Residential Lots and Buildings $5,142,332,820 Value of Commercial Lots and Buildings $1,119,633,176 Value of Multi-Residential Lots and Buildings $549,493,092 Value of Industrial Lots and Buildings $80,001,410 Actual Value of All Real Estate* $6,894,005,388 *All of the above values are based on the 2020 abstract as reported to the Iowa Department of Revenue on August 7, 2020. The values for Railroad and Utility Property are supplied to the Auditor by the Iowa Department of Revenue. The taxable (post roll- back) value of utilities and railroads in Iowa City for 2020 is $48,537,117. EXEMPT PROPERTY IN IOWA CITY FOR 2020 Religious Institutions $115,037,580 Literary Societies & Educational Institutions $7,197,240 Low Rent Housing $6,263,790 Associations of War Veterans $633,141 Charitable and Benevolent Societies $189,795,861 Forest and Fruit Tree $1,383,870 Partial Industrial, Urban Revitalization, Recycling, Mobile Home Storm Shelter, Public TV & New Jobs, Geothermal, Historical $5,414,375 Sub-Total $325,725,857 University of Iowa (As Reported by U of I as of 4/30/2020) $4,331,287,369 TOTAL EXEMPT $4,657,013,226 Iowa City Assessor’s Office 2020 Annual Report 10 VALUE COMP ARISONS WITH ROLLBACKS APPLIED STATE STATE ADJUSTED YEAR ORDER TYPE VALUE ROLLBACK VALUE 2020 Agricultural 1,738,200 84.0305 1,460,619 Ag Dwelling 806,690 56.4094 455,049 Residential $5,142,332,820 56.4094 2,900,759,090 Commercial $1,119,633,176 **90.0000 1,007,669,858 Multi-Res $549,493,092 67.5000 310,157,837 Industrial $80,001,410 **90.0000 72,001,269 TOTAL $6,894,005,388 $4,292,503,722 2019* Agricultural 1,758,220 81.4832 1,432,654 Ag Dwelling 806,690 55.0743 444,279 Residential 4,997,152,490 55.0743 2,752,146,754 Commercial 1,108,642,407 **90.0000 997,778,166 Multi-Res 548,235,541 71.2500 390,617,823 Industrial 80,669,700 **90.0000 72,602,730 TOTAL $6,737,265,048 $4,215,022,406 2018 Agricultural 2,541,960 56.1324 1,426,863 Ag Dwelling 765,530 56.9180 435,724 Residential 4,432,353,660 56.9180 2,522,807,056 Commercial 1,001,176,523 **90.0000 901,058,871 Multi-Res 502,245,262 75.0000 376,683,947 Industrial 79,351,860 **90.0000 71,416,674 TOTAL $6,018,434,795 $3,873,829,135 2017* -10% Agricultural 2,949,150 54.5580 1,608,997 Ag Dwelling 1,019,410 55.6209 567,005 Residential 4,280,031,980 55.6209 2,380,592,307 Commercial 966,669,459 **90.0000 870,002,513 Multi-Res 482,528,656 78.7500 379,991,316 Industrial 74,023,380 **90.0000 66,621,042 TOTAL $5,807,222,035 $3,699,383,180 2016 Agricultural 3,484,890 47.4996 1,655,309 Ag Dwelling 1,015,050 56.9391 577,960 Residential 4,012,070,900 56.9391 2,284,437,062 Commercial 879,281,368 **90.0000 791,353,231 Multi-Res 420,708,451 82.5000 347,084,472 Industrial 79,489,600 **90.0000 71,540,640 TOTAL $5,396,050,259 $3,496,648,674 2015* Agricultural 3,814,000 46.1068 1,758,513 Ag Dwelling 1,120,840 55.6259 623,477 Residential 3,893,910,250 55.6259 2,166,022,622 Commercial 859,076,798 **90.0000 773,169,118 Multi-Res 415,794,401 86.2500 358,622,670 Industrial 80,349,550 **90.0000 72,314,595 TOTAL $5,254,065,839 $3,372,510,995 Iowa City Assessor’s Office 2020 Annual Report 11 VALUE COMP ARISONS WITH ROLLBACKS APPLIED - CONTINUED STATE STATE ADJUSTED YEAR ORDER TYPE VALUE ROLLBACK VALUE 2014 Agricultural 3,784,570 44.7021 1,691,782 Ag Dwelling 1,202,940 55.7335 670,440 Residential 3,616,765,260 55.7335 2,015,749,866 Commercial 1,158,203,990 **90.0000 1,042,383,591 Industrial 78,113,470 **90.0000 70,302,123 TOTAL $4,858,070,230 $3,130,797,802 2013* Agricultural 3,708,350 43.3997 1,609,413 Ag Dwelling 1,190,610 54.4002 647,694 Residential 3,494,886,480 54.4002 1,901,225,235 Commercial 1,160,168,050 **95.0000 1,102,159,648 Industrial 80,897,070 **95.0000 76,852,217 M & E 0 0 TOTAL $4,740,850,560 $3,082,494,207 2012 Agricultural 2,743,540 59.9334 1,644,297 Ag Dwelling 1,190,610 52.8166 628,840 Residential 3,371,349,260 52.8166 1,780,632,053 Commercial 1,122,041,780 1.000000 1,122,041,780 Industrial 78,576,040 1.000000 78,576,040 M & E 0 1.000000 0 TOTAL $4,575,901,230 $2,983,523,010 2011* +6.1% Agricultural 2,566,040 57.5411 1,476,528 Ag Dwelling 1,313,570 50.7518 666,660 Residential 3,264,269,180 50.7518 1,656,675,366 Commercial 1,182,516,370 1.000000 1,182,516,370 Industrial 80,153,050 1.000000 80,153,050 M & E 0 1.000000 0 TOTAL $4,530,818,210 $2,921,487,974 2010 Agricultural 2,317,426 69.0152 1,599,376 Ag Dwelling 1,256,350 48.5299 609,705 Residential 3,182,677,000 48.5299 1,544,549,965 Commercial 1,170,960,470 1.000000 1,170,960,470 Industrial 81,786,730 1.000000 81,786,730 M & E 0 1.000000 0 TOTAL $4,438,997,976 $2,799,506,246 The adjusted values given are not exact but are meant to give a representation of the growth of Iowa City’s tax base. * Reassessment Year ** Commercial and Industrial Rollback Loss is to be replaced by the State of Iowa, based on 2014 replacement amounts. Iowa City Assessor’s Office 2020 Annual Report 12 Total Assessed Value over time and Year to Year change in Total Assessed Value COMPARISON OF RESIDENTIAL, COMMERCIAL AND INDUSTRIAL VALUES TO TOTAL ASSESSED AND TOTAL TAXABLE VALUE ASSESSED VALUES Year Residential % Commercial % Multi-Res % Industrial % AG % 2020 5,143,139,510 74.6 1,119,633,176 16.2 549,493,092 8.0 80,001,410 1.2 1,738,200 <0.03 2019 4,998,894,480 74.2 1,108,642,407 16.5 548,235,541 8.1 80,669,700 1.2 1,758,220 <0.03 2018 4,433,119,190 73.7 1,001,176,523 16.6 502,245,262 8.3 79,351,860 1.3 2,541,960 <0.05 2017 4,281,051,390 73.7 966,669,459 16.6 482,528,656 8.3 74,023,380 1.3 2,949,150 <0.1 2016 4,013,085,950 74.4 879,281,368 16.3 420,708,451 7.8 79,489,600 1.5 3,484,890 <0.1 2015 3,895,031,090 74.1 859,076,798 16.3 415,794,401 7.9 80,349,550 1.5 3,814,000 0.1 2014 3,617,968,200 74.5 1,158,203,990 23.8 NA 78,113,470 1.6 3,784,570 0.1 2013 3,496,077,090 73.7 1,160,168,050 24.5 NA 80,897,070 1.7 3,708,350 0.1 2012 3,372,539,870 73.7 1,122,041,780 24.5 NA 78,576,040 1.7 2,743,540 0.1 2011 3,265,582,750 72.1 1,182,516,370 26.1 NA 80,153,050 1.7 2,566,040 0.1 TAXABLE VALUES 2020 2,901,214,139 67.6 1,007,669,858 23.5 310,157,837 7.2 72,001,269 1.7 1,460,619 <0.04 2019 2,752,591,033 65.3 997,778,166 23.7 390,617,823 9.3 72,602,730 1.7 1,432,654 <0.04 2018 2,523,242,780 65.1 901,058,871 23.3 376,683,947 9.7 71,416,674 1.8 1,426,863 <0.04 2017 2,381,159,312 64.4 870,002,513 23.5 379,991,316 10.3 66,621,042 1.8 1,608,997 <0.05 2016 2,285,015,022 65.3 791,353,231 22.6 347,084,472 9.9 71,540,640 2.1 1,655,309 <0.1 2015 2,166,646,099 64.2 773,169,118 22.9 358,622,670 10.6 72,314,595 2.2 1,758,513 0.1 2014 2,016,420,307 64.4 1,042,383,591 33.3 NA 70,302,123 2.2 1,691,782 0.1 2013 1,901,872,929 61.7 1,102,159,648 35.7 NA 76,852,217 2.5 1,609,413 0.1 2012 1,781,260,893 59.7 1,122,041,780 37.6 NA 78,576,040 2.6 1,644,297 0.1 2011 1,657,342,026 56.7 1,182,516,370 40.4 NA 80,153,050 2.8 1,476,527 0.1 Commercial-Industrial Rollback Loss is to be replaced by State of Iowa at FY 2017 levels. $157 $719 $211 $412 $142 $396 $117 $165 $45 $92 $59 $59 $105 $325 $119 $505 $107 $243 $62 $241 $106 $193 $61 $180 $55 $285 $60 $198 $40 $137 $34 $68 $17 $34 $20 $73 $48 $157 $- $100 $200 $300 $400 $500 $600 $700 $800 $- $1 $2 $3 $4 $5 $6 $7 MillionsBillionsTotal Abstract Value Total Change In Value (Millions) Iowa City Assessor’s Office 2020 Annual Report 13 Percentage of Taxable and Assessed Value – Past 15 Years 2019 TOP REAL ESTATE TAXPAYERS (Excluding Utilities & Credit Unions Assessed by the State) Rank Contract or Title holder 2018 Assessed Value # of Parcels Actual 2018 Taxes 1 ACT INC $50,293,630 18 $1,730,916 2 RISE AT RIVERFRONT CROSSING OWNER LLC $55,704,910 332 $1,182,556 3 BBCS-HAWKEYE HOUSING LLC (Apartments) $50,166,360 522 $1,064,952 4 MIDWESTONE BANK $26,711,670 6 $932,736 5 TAILWIND IOWA CITY, LLC (The Quarters) $42,542,070 352 $903,210 6 ANN S GERDIN REVOCABLE TRUST (Warehouses) $25,349,770 4 $873,512 7 GRADUATE IOWA CITY OWNER, LLC (Sheraton) $22,750,680 1 $830,216 8 DEALER PROPERTIES IC LLC (Billion Auto) $22,802,690 4 $785,148 9 RIVERFRONT CROSSING HOSPITALITY OWNER LLC $19,755,190 3 $685,346 10 PROCTER & GAMBLE HAIR CARE LLC $18,627,320 3 $643,258 11 NATIONAL COMPUTER SYSTEMS INC $18,602,980 2 $642,412 12 IOWA CITY HOTEL ASSOCIATES LLC (Hilton Garden Inn) $17,305,550 1 $628,400 13 WEBBER-IOWA LLC (Apartments/Condos) $28,279,210 120 $600,368 14 VESPER IOWA CITY LLC (Hawks Ridge Apartments) $27,604,980 201 $586,116 15 ALPLA INC $15,664,760 2 $540,480 16 FSC HEALTHCARE IV DST $15,368,720 1 $530,210 17 WAL-MART REAL ESTATE BUSINESS TRUST $14,486,400 1 $499,602 18 MENARD INC $13,844,970 1 $477,348 19 MCLAUGHLIN, MICHAEL T (Retail/Apartments) $20,662,140 77 $449,428 20 OC GROUP LC (Old Capitol Town Center) $12,297,880 2 $445,660 21 CORE SYCAMORE TOWN CENTER LLC $12,392,400 1 $426,956 22 CHRISTIAN RETIREMENT SERVICES INC (Oaknoll) $18,854,380 15 $401,330 23 MERCY FACILITIES INC $11,504,440 8 $393,190 24 PLAZA TOWERS LLC $11,553,230 66 $381,634 25 THE CHAUNCEY LLC $11,032,811 73 $374,222 * Utilities and railroads actual taxes billed for the 2019 assessment year were $1,965,854. * If MidAmerican Energy were included, it would rank 2 nd with $1,436,211 Taxes Billed. ** These figures do not include the money state has paid to the county for the BPTC. 20% 25% 30% 35% 40% 45% 50% 55% 60% 65% 70% 75% 80% 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 Residential Assessed Commercial, Multi-Res, & Industrial Assessed Residential Taxable Commercial, Multi-Res, & Industrial TaxablePercentage of Total Value Iowa City Assessor’s Office 2020 Annual Report 14 COMPARISON OF TAX RATES TO CITIES WITH A CITY ASSESSOR (Sorted by Assessor levy - Low to High) City 18-19 Assessor Levy 19-20 Assessor Levy 20-21 Assessor Levy 19-20 Total Levy 20-21 Total Levy DUBUQUE .27535 .27080 .24949 32.66554 32.29306 IOWA CITY .23187 .19747 .25979 38.60077 38.54661 DAVENPORT .32800 .31997 .26758 39.41990 39.44684 CEDAR RAPIDS .29933 .25546 .27311 37.86961 39.00813 AMES .29989 .35032 .34504 31.52258 31.48724 SIOUX CITY .31049 .42948 .38116 39.67376 36.98537 MASON CITY .40998 .38530 .45811 35.54903 36.16948 PERFORMANCE MEASUREMENTS The median sales ratio (median) is the middle sales ratio and a measure of the percent of our assessment to the actual sales prices. The coefficient of dispersion (C.O.D.) is a measure of assessment uniformity based on the degree to which individual sales ratios vary from the median sales ratio. The goal of the Iowa City Assessor is to keep this C.O.D. below 10. A C.O.D. of 10 is considered excellent. RESIDENTIAL SALES STATISTICAL ANALYSIS The following statistics are for Residential sales, and below are tables of the ranking of Iowa City in comparison to the other 106 assessing jurisdictions in Iowa. For brevity, only the top 10 are shown. Data is for 2019 sales which is the last complete year available. These tables show that Iowa City is still one of only a few jurisdictions in Iowa with a C.O.D. of less than 10. Iowa City also has a large number of sales as could be expected by its size and mobile population. SORTED BY COD Rank Jurisdiction Mean Median W eighted C O D PRD 1 IOWA CITY 95.22% 95.27% 95.81% 6.87% 99.4% 2 DALLAS 95.13% 94.92% 91.13% 8.16% 104.4% 3 JOHNSON 93.37% 93.36% 92.67% 8.17% 100.7% 4 AMES CITY 95.22% 94.69% 88.43% 9.63% 107.7% 5 LINN 94.97% 93.23% 93.85% 10.23% 101.2% 6 SCOTT 94.56% 93.00% 94.52% 10.64% 100.0% 7 STORY 94.65% 94.95% 93.60% 10.68% 101.1% 8 BREMER 96.57% 94.36% 94.22% 11.94% 102.5% 9 CEDAR RAPIDS 97.22% 93.95% 93.98% 12.62% 103.5% 10 CHEROKEE 95.00% 93.49% 91.22% 12.84% 104.1% Iowa City Assessor’s Office 2020 Annual Report 15 The Regression Index, also known as the Price Related Differential (PRD), is an indicator of the degree to which high value properties are over or under assessed in relationship to low value properties. An index of 100 indicates no difference in assessments of high value properties in comparison to low value properties based upon that year’s sales. An index over 100 indicates that high value properties are under assessed in relation to low value properties. As you can see in the following table, Iowa City’s regression index is still close to the ideal 100 level. For brevity, only the top 15 are shown. SORTED BY REGRESSION INDEX (URBAN RESIDENTIAL) Rank Jurisdiction Mean Median W eighted C O D PRD 1 SCOTT 94.56% 93.00% 94.52% 10.64% 100.0% 2 IOWA CITY 95.22% 95.27% 95.81% 6.87% 99.4% 3 JOHNSON 93.37% 93.36% 92.67% 8.17% 100.7% 4 STORY 94.65% 94.95% 93.60% 10.68% 101.1% 5 LINN 94.97% 93.23% 93.85% 10.23% 101.2% 6 SIOUX 95.62% 93.29% 93.39% 13.94% 102.4% 7 SIOUX CITY 91.98% 88.35% 89.79% 16.91% 102.4% 8 BREMER 96.57% 94.36% 94.22% 11.94% 102.5% 9 DAVIS 94.52% 93.65% 92.07% 17.95% 102.7% 10 WARREN 94.61% 92.31% 92.12% 13.24% 102.7% 11 CHICKASAW 93.89% 93.87% 91.31% 17.41% 102.8% 12 CLAY 96.09% 94.70% 93.44% 15.30% 102.8% 13 DUBUQUE (COUNTY) 96.21% 93.65% 93.35% 13.58% 103.1% 14 GRUNDY 98.55% 95.68% 95.55% 18.72% 103.1% 15 DUBUQUE (CITY) 96.86% 92.61% 93.92% 14.77% 103.1% Below is a tabulation of year by year sales statistics for Iowa City Residential Property over time. Year Median C.O.D # Of Sales Average Sale Price Total Price Estimate #2020 93.27 7.90 1015 271,887 275,965,305 #2019 95.22 6.87 1034 275,980 285,363,320 #2018 88.73 7.84 1020 266,715 272,049,300 #2017 91.35 7.60 1069 246,289 263,282,941 2016 92.44 7.69 1064 224,879 239,271,256 *2015 94.20 7.30 999 219,886 219,666,114 2014 92.62 7.49 974 209,633 204,182,923 *2013 95.18 6.72 937 204,632 191,740,184 2012 96.55 8.02 826 195,585 161,553,210 *2011 97.57 7.32 740 191,701 141,858,740 2010 95.92 9.99 745 182,635 136,062,994 *2009 95.42 8.29 796 191,459 152,401,156 2008 95.92 7.92 833 188,873 157,331,213 *2007 95 7.88 856 192,294 164,603,799 2006 88.70 9.67 665 197,878 131,588,850 *2005 90.50 8.61 717 186,437 133,675,410 2004 84.50 9.57 751 176,136 132,277,978 *2003 88.30 7.93 809 159,766 129,250,592 2002 94.32 8.03 777 152,219 118,274,003 *2001 94.60 7.83 682 144,912 98,830,294 2000 89 9.16 675 137,725 92,964,467 *1999 93.30 9.38 691 134,200 92,732,093 1998 91.60 8.24 699 129,556 90,559,435 * All odd numbered years are re-Assessment year # - Starting in 2017 avg sale price includes new construction. Previously did not include new construction. Iowa City Assessor’s Office 2020 Annual Report 16 COMMERCIAL SALES STATISTICAL ANALYSIS The Coefficient of Dispersion for Commercial properties varies from 3.88 to 189.20 with a median of 28.46 for all Iowa jurisdictions while Residential C.O.D.’s vary from 6.87 to 43.79 with a median of 21.06. Commercial properties are typically more difficult to appraise than residential properties because of the wide variety of building types and fewer comparable sales. For this reason, only jurisdictions with at least 10 sales are included in table below. COMMERCIAL SALES SORTED BY C O D (2019 Sales Analysis) No Jurisdiction # of Sales Mean Median C O D PRD 1 CHEROKEE 12 98.76% 99.75% 15.77% 108.8% 2 JASPER 11 80.49% 80.56% 16.49% 101.1% 3 WARREN 13 79.78% 87.50% 16.60% 111.3% 4 IOWA CITY 22 91.28% 94.05% 16.87% 105.1% 5 DICKINSON 68 95.48% 94.83% 17.01% 110.1% 6 STORY 11 112.20% 124.40% 17.30% 105.6% 7 MUSCATINE 21 93.00% 96.20% 17.65% 105.4% 8 JOHNSON 31 93.50% 91.04% 18.73% 98.0% 9 HARDIN 10 82.48% 74.83% 20.58% 106.0% 10 SIOUX 17 95.44% 98.37% 20.78% 101.5% 11 CITY OF DUBUQUE 37 91.50% 94.16% 21.74% 130.0% 12 SCOTT 24 90.59% 93.03% 22.59% 103.8% 13 POLK 130 92.60% 93.38% 22.99% 106.1% 14 DAVENPORT 37 97.57% 98.59% 23.70% 120.1% 15 WASHINGTON 15 106.80% 104.30% 24.34% 121.7% 16 MASON CITY 21 96.77% 95.22% 25.61% 132.8% 17 POTTAWATTAMIE 30 86.99% 88.38% 26.94% 119.9% 18 BUTLER 10 83.45% 76.27% 28.52% 92.3% 19 BUENA VISTA 14 86.15% 85.89% 29.18% 91.1% 20 SIOUX CITY 49 105.40% 96.86% 29.34% 119.4% HISTORICAL COMMERCIAL S ALES STATISTICS Below is a tabulation of year by year sales statistics for Iowa City commercial properties. Because of the small number of sales, one or two bad sales can greatly influence the performance measurements, therefore creating greater fluctuation in the numbers. See data above to illustrate this and to show Iowa City’s standing Year Median C.O.D. # of Sales Year Median C.O.D. # of Sales Estimate 2020 94.90 18.86 11 1999 87.50 14.14 33 2019 91.28 16.87 22 1998 89.10 11.68 25 2018 78.88 14.13 9 1997 87.80 11.57 21 2017 95.25 12.03 6 1996 89.50 15.78 24 2016 92.54 21.77 19 1995 90.10 12.76 22 2015 90.67 13.13 12 1994 87.90 12.44 24 2014 90.82 15.39 12 1993 90.35 14.24 26 2013 92.98 18.15 20 1992 89.90 14.86 21 2012 93.51 12.84 14 1991 87.85 8.38 8 2011 90.83 27.99 18 1990 89.60 19.53 13 2010 97.77 12.82 29 1989 94.40 13.81 13 2009 89.21 13.60 29 1988 95.40 19.77 20 2008 95.29 21.32 36 1987 87.65 17.27 16 2007 91.80 23.24 35 1986 98.20 14.21 15 2006 87.55 17.05 26 1985 82 12.63 16 2005 85.65 15.52 34 1984 76.80 18.30 13 2004 80.90 17.82 17 1983 87.85 10.58 26 2003 89.22 15.08 39 1982 78 10.25 8 2002 92.40 16.81 17 1981 87.55 10.07 14 2001 93.50 15.04 23 1980 80.85 22.69 12 2000 96.85 14.99 28 1979 78 16.66 15 Iowa City Assessor’s Office 2020 Annual Report 17 MULTIRESIDENTIAL SALES STATISTICAL ANALYSIS The Coefficient of Dispersion for Multiresidential properties varies from 1.95 to 164.50 with a median of 20.53 for all Iowa jurisdictions. Only jurisdictions with at least 5 sales are included in table below. MULTIRESIDENTIAL SALES SORTED BY C O D (2019 Sales Analysis) No Jurisdiction # of Sales Mean Median C O D PRD 1 POTTAWATTAMIE 12 80.02% 81.00% 10.84% 103.4% 2 IOWA CITY 7 87.90% 88.81% 10.87% 101.4% 3 MARION 9 87.93% 82.26% 14.12% 101.3% 4 DES MOINES 7 84.99% 79.63% 17.49% 101.2% 5 MARSHALL 11 80.63% 76.77% 17.63% 119.0% 6 MUSCATINE 5 79.35% 81.27% 17.76% 126.2% 7 DUBUQUE CO. 14 79.64% 69.62% 18.02% 95.4% 8 SCOTT 20 84.61% 79.44% 19.13% 105.1% 9 POLK 56 84.12% 84.96% 19.50% 124.9% 10 JOHNSON 9 95.08% 94.11% 20.20% 94.0% 11 CLAY 8 98.87% 94.41% 20.40% 108.5% 12 CITY OF DUBUQUE 30 98.54% 93.63% 21.56% 127.4% 13 STORY 6 96.92% 88.51% 22.37% 72.7% 14 SIOUX CITY 27 95.24% 93.57% 22.77% 125.3% 15 PLYMOUTH 7 68.74% 65.79% 23.31% 103.5% 16 CLAYTON 5 80.72% 77.87% 24.66% 115.3% 17 WAPELLO 6 72.70% 67.37% 25.14% 85.8% 18 LINN 16 92.48% 85.12% 25.74% 160.2% 19 WEBSTER 6 63.50% 68.53% 25.95% 213.4% 20 CEDAR RAPIDS 27 92.95% 86.91% 26.90% 127.8% HISTORICAL COMMERCIAL S ALES STATISTICS Below is a tabulation of year by year sales statistics for Iowa City commercial properties. Because of the small number of sales, one or two bad sales can greatly influence the performance measurements, therefore creating greater fluctuation in the numbers. See data above to illustrate this and to show Iowa City’s standing Year Median C.O.D. # of Sales Estimate 2020 100.55 8.12 14 2019 87.90 10.87 7 2018 77.42 9.93 6 2017 80.47 15.87 8 2016 84.69 14.01 9 2015 86.46 14.16 8 Item Number: 3. J anuary 28, 2021 Work Session Agen d a AT TAC HM E NT S : Description Work Session Agenda Item Number: 4. J anuary 28, 2021 Proj ect Better Tog eth er Up d ate AT TAC HM E NT S : Description Better Together Update Item Number: 5. J anuary 28, 2021 Proj ect Better Tog eth er: A Vision for Joh n son County AT TAC HM E NT S : Description Better Together: A Vision for J ohnson County Item Number: 6. J anuary 28, 2021 Pen d ing City Cou n cil Work Session Topics AT TAC HM E NT S : Description Pending City Council Work S ession Topics Item Number: 7. J anuary 28, 2021 Memo from City Man ager & Pol ice Chief: O IR G roup Report AT TAC HM E NT S : Description Memo from City Manager & Police Chief: O I R Group Report Date: January 28, 2021 To: Mayor and Council From: Geoff Fruin, City Manager Dustin Liston, Police Chief Re: OIR Group Report The OIR Group has completed their independent review of the Iowa City Police Department’s actions surrounding the June 3rd protest event. The City Manager’s Office and the Iowa City Police Department want to thank the City Council and the community for your patience as this external review was completed. After your review of the document, we will be happy to respond to your questions regarding the report narrative and recommendations. Additionally, we look forward to future conversations with the City Council that will establish clear expectations for Iowa City Police Department’s response in similar situations should they arise in the future. Setting such expectations is a critical step before pursuing needed adjustments to internal department policies, conducting related trainings and establishing clear understandings with our mutual aid law enforcement partners. We recommend that the City Council initiate these discussions at your earliest convenience after your review of the OIR Group’s report. The OIR Group has offered to make themselves available in the future should you need any clarification on their report or wish to request additional comment from them. IOWA CITY POLICE DEPARTMENT: An Independent Review of ICPD and the J une 3, 2020 Protest January 2021 P r e s e n t e d b y : Michael Gennaco Stephen Connolly Teresa Magula 2 | P a g e 323-821-0586 7142 Trask Avenue | Playa del Rey, CA 90293 OIRGroup.com 3 | P a g e Table of Contents Introduction .................................................................................................................................... 6 Methodology ................................................................................................................................ 11 Before June 3: A Growing Protest Movement ...................................................................... 14 Background ............................................................................................................................. 14 Events in Other Jurisdictions ................................................................................................ 14 Events Within Iowa City......................................................................................................... 15 November 11, 2016: Precedent on I-80 ............................................................................. 17 Less Lethal Munitions Defined ............................................................................................. 18 Wednesday, June 3: Overview of Events ............................................................................. 19 Timeline ................................................................................................................................... 19 The Confrontation on Dubuque Street ................................................................................ 22 ICPD on June 3: Issues and Assessments ........................................................................... 27 Jurisdiction, Mutual Aid and Responsibility for Decision-Making ................................... 27 RECOMMENDATION 1 .................................................................................................... 29 RECOMMENDATION 2 .................................................................................................... 29 Decision to Deny Access and Block Dubuque Street ...................................................... 29 RECOMMENDATION 3 .................................................................................................... 31 Lack of Negotiation with Protestors on June 3 .................................................................. 31 RECOMMENDATION 4 .................................................................................................... 33 RECOMMENDATION 5 .................................................................................................... 33 RECOMMENDATION 6 .................................................................................................... 33 RECOMMENDATION 7 .................................................................................................... 33 RECOMMENDATION 8 .................................................................................................... 35 Crowd Proximity to Skirmish Line ........................................................................................ 36 RECOMMENDATION 9 .................................................................................................... 37 Declaration of Unlawful Assembly ....................................................................................... 37 RECOMMENDATION 10 .................................................................................................. 39 Dispersal Orders and Warnings ........................................................................................... 39 RECOMMENDATION 11 .................................................................................................. 40 RECOMMENDATION 12 .................................................................................................. 40 RECOMMENDATION 13 .................................................................................................. 40 RECOMMENDATION 14 .................................................................................................. 41 Use of Flashbangs, Tear Gas, and Other Munitions ........................................................ 41 4 | P a g e RECOMMENDATION 15 .................................................................................................. 43 Additional Force Deployments ............................................................................................. 43 RECOMMENDATION 16 .................................................................................................. 46 Coordination of Medical Response ..................................................................................... 46 RECOMMENDATION 17 .................................................................................................. 47 Inability to Identify Officers .................................................................................................... 47 RECOMMENDATION 18 .................................................................................................. 48 Decision to Arrest Protester .................................................................................................. 48 RECOMMENDATION 19 .................................................................................................. 50 After June 3: A Shift in Approach ............................................................................................ 51 Additional Policy and Procedural Issues ................................................................................ 55 Use of Force Directives in Resolution 20-159 ................................................................... 55 RECOMMENDATION 20 .................................................................................................. 57 Crowd Control Policy ............................................................................................................. 57 RECOMMENDATION 21 .................................................................................................. 60 RECOMMENDATION 22 .................................................................................................. 61 RECOMMENDATION 23 .................................................................................................. 61 RECOMMENDATION 24 .................................................................................................. 61 RECOMMENDATION 25 .................................................................................................. 62 RECOMMENDATION 26 .................................................................................................. 62 RECOMMENDATION 27 .................................................................................................. 63 RECOMMENDATION 28 .................................................................................................. 63 RECOMMENDATION 29 .................................................................................................. 63 Use of the Incident Command System & Incident Action Plan ....................................... 63 RECOMMENDATION 30 .................................................................................................. 65 RECOMMENDATION 31 .................................................................................................. 65 RECOMMENDATION 32 .................................................................................................. 65 Command & Communication ............................................................................................... 65 RECOMMENDATION 33 .................................................................................................. 67 RECOMMENDATION 34 .................................................................................................. 67 RECOMMENDATION 35 .................................................................................................. 67 RECOMMENDATION 36 .................................................................................................. 67 RECOMMENDATION 37 .................................................................................................. 67 RECOMMENDATION 38 .................................................................................................. 67 5 | P a g e Public Information Officer ...................................................................................................... 68 RECOMMENDATION 39 .................................................................................................. 69 Conclusion ................................................................................................................................... 70 Appendix A: Lead Up Timeline ................................................................................................ 72 Appendix B: Recommendation Summary .............................................................................. 76 6 | P a g e Introduction The May 25 murder of George Floyd in Minneapolis initiated a powerful wave of reaction throughout the United States. Iowa City joined countless other communities in grappling with the issues of police violence, racism, and structural inequity that the Floyd matter had painfully reintroduced. The “Say Their Names” rally on Saturday, May 30 attracted hundreds to the Pentacrest; attendees stood in solidarity and listened to remarks from activists and local elected officials. And the gatherings and demonstrations continued into the following days, with street protests and organized forums – and sustained and substantial acts of vandalism. On the night of Wednesday, June 3, activity in the streets of Iowa City reached a new level of intensity. A few hundred demonstrators joined together on a march from the Pentacrest toward the Interstate 80 highway via Dubuque Street; it was approximately 10:30 on Wednesday night. Their intention was to physically block the highway to exemplify the type of disruptive, needed change they considered long overdue. As the marchers got closer to the onramp, they found themselves in a standoff with a large cadre of officers from multiple law enforcement agencies, positioned across Dubuque Street’s four traffic lanes in an effort to deny the protestors access to the Interstate. That standoff, in turn, eventually transitioned into a different sort of clash – one that became Iowa City’s highest-profile version of the divisive encounters occurring all over the country. After issuing announcements of questionable audibility and negligible effect, the assembled officers on Dubuque Street deployed flashbangs, tear gas, and other munitions in an effort to disperse the crowd and end the protest – which they had formally characterized as an “unlawful assembly” under Iowa state law. This immediately prompted a significant crowd reaction, driving the group back but also, in many respects, increasing the protestors’ determination. After approximately forty more minutes of additional, intermittent confrontations and force deployments, the remainder of the crowd left on its own volition. There was one arrest that night. While the key enforcement activity of June 3 ended near midnight, it had engendered a public reaction that influenced events for days and weeks to come. This was the first time in recent memory that Iowa City law enforcement had used tear gas, pepper balls and flashbangs on protestors exercising their First Amendment rights. The outrage that swiftly followed this incident further energized the protests in Iowa City; a much larger group, including the Mayor and entire City Council, participated in the next night’s demonstrations. Condemnations of the police response came from City officials as well 7 | P a g e as aggrieved members of the public. And hundreds assembled to repeat the march toward I-80 on June 4 – and this time were allowed access. In this aftermath, the narrative that emerged about June 3 was simple and straightforward: “The police used tear gas on peaceful protestors.” It seemed to fit within the troubling parameters of a larger national landscape, and to exemplify the disconnect between law enforcement and local communities that had given rise to the demonstrations in the first place. This independent report is one of several ways that the City of Iowa City has sought to respond to this contentious chapter in its recent history. It uses the “tear gas on peaceful protestors” allegation as a beginning point for a more comprehensive assessment of that controversial event. It seeks to describe what happened that night and explain why it did. And it also explores the issues of what could or should have happened instead, and how that line of thinking might inform some useful adaptations for the Iowa City Police Department (“ICPD”) going forward. The report also offers a timeline of key events, an assessment of ICPD policies and procedures, and recommendations for enhancing future effectiveness.1 Ideally, it will add clarity and nuance to people’s understanding of what occurred, as a starting point for adaptations that will benefit ICPD as well as the community. The report was prepared by OIR Group, a team of police practices experts. Its members have worked in the field of civilian oversight of law enforcement for nearly twenty years, serving in a range of capacities for jurisdictions throughout California and in other states. (For example, it completed a year-long, full-scale evaluation of the Madison, Wisconsin Police Department in early 2018 that produced dozens of implemented recommendations).2 Led by Michael Gennaco, a former federal prosecutor and nationally recognized authority on police oversight, OIR Group has issued numerous public reports that can be found on its website: www.OIRGroup.com 1 As discussed in detail below, there were several different local law enforcement entities involved in the “mutual aid” response to the June unrest, which extended for several days beyond June 3. This report was commissioned by the City. Accordingly, it is focused primarily on the actions of ICPD – an agency that was not only central to enforcement efforts during those days but also is uniquely subject to the authority of the City government. But as detailed below, the decision-making and participation by other agencies cannot be ignored in any comprehensive after-action review. 2 In addition to this report for Iowa City, OIR Group has also been retained to perform independent evaluations of recent protest activity and law enforcement response for the cities of Santa Monica and Santa Rosa in California, and Kalamazoo in Michigan. 8 | P a g e The findings and conclusions covered below are based on lengthy interviews with ICPD and City leadership, and some of the participants in the protest activity. It relies on official ICPD reports and documentation relating to the events, as well as many hours of recordings from the scene itself: primarily body-worn camera video produced by the Department, but also news video that provided an important view of events on Dubuque Street from what was literally the opposite direction. While the focus of the report is on the events of June 3, our review of the incident suggests that is it best understood in the context of the preceding and subsequent days of public protest in the City. The shifting developments within that larger span of time help to explain the decision-making on Dubuque Street, show the limitations of that decision-making, and illustrate how, to its credit, ICPD and the City evolved in their approach and avoided similar clashes in the days to follow – even as the protest activity continued unabated well into June. Like other jurisdictions around the country, Iowa City was in many ways unprepared for the scope and intensity of response to George Floyd’s death; veteran law enforcement personnel from multiple agencies told us that the demonstrations were unprecedented in their own long careers. Prior to June 3, the involved agencies were dealing with a growing level of unrest that had several different facets. They were adjusting as they went along and needed to adjust again when the hundreds of protestors decided on the night of June 3 to direct their collective attention to the I-80 as part of their demonstration against police violence. This effort constituted a “ramping up” of intensity to the protest and involved a target that was newly complicated from a public safety perspective. As discussed below, the Iowa City Police Department was working throughout those days as part of an effort at “unified command” in which different agencies were contributing to the response – and had different areas of primary responsibility. The Interstate fell under the ultimate jurisdiction of the Iowa State Patrol (“ISP”), which committed to the blocking of access on June 3 and made the key decisions about effectuating it. But ICPD ended up playing the dominant role in the actual force deployments to effectuate it. In retrospect, the decisions to “draw a line in the sand” on Dubuque St. that night, to move to the ultimatum phase with little attempt at negotiation or de-escalation, to consider the crowd members to be collectively on notice after an acoustically limited effort at warning them, and to use flashbangs and tear gas in effectuating the dispersal order, are all subject to fair criticism and disapproval. The ICPD, even though providing 9 | P a g e support to ISP as opposed to being primarily responsible, owns some of these shortcomings. But fairness and accuracy also require a recognition of the imperfect information, experience level, and resources that hampered law enforcement effectiveness on June 3. It deserves mention that potential concerns about aggression and threats from a contingent of the protestors were seemingly merited. Additionally, it should be noted that, with rare exception, officers were professional and controlled in their performance throughout a tense, dynamic situation – attributes that distinguished them from some of their peers across the country in those volatile weeks.3 And the lack of serious documented injury to crowd members or law enforcement was a positive outcome that more traditional force options – such as the use of batons and shields to drive the crowd from the restricted area – may well not have produced.4 Most notably, if June 3 represented a nadir of sorts, its flaws and hard lessons also prompted shifts in enforcement strategy that paid dividends on future nights: protestors were allowed safe access to the interstate on both June 4 and June 5, and no further uses of tear gas or other less lethal munitions occurred. ICPD’s role was marked by a new and more deferential approach to the demonstration activity – and an overt shift into a support role (behind the State Patrol) with regard to demonstrations that had the I-80 as focus. Better information and further on-the-ground familiarity led to more productive dialogue and other approaches that defused confrontation. And the protests themselves took on a substantive momentum that has influenced – and will seemingly continue to influence – City government in the direction of concrete policy changes. By offering an objective, outsider’s consideration of June 3, this report will ideally contribute to the City’s ongoing efforts to identify issues, promote positive changes, and rebuild trust. It brings an objective, independent eye to the task of explaining what occurred and gleaning useful lessons for the future. And it does these things with a 3 We regularly review police and video recordings in the context of our oversight work and have done so for several years. The use of profane, demeaning, or otherwise unprofessional language is unfortunately a regular feature of those recordings. This is especially true in antagonistic, high-stress contexts – as seen in the various examples of gratuitous police conduct that emerged from protest scenes throughout the U.S. in the summer of 2020. With this in mind, the consistently controlled demeanor of the ICPD officers made a positive impression. 4 Four injuries related to this event were reported. One officer reported being struck in the head with an object thrown by a protestor, a protestor experienced what was identified by the responding EMS unit as a “panic attack,” and two protestors reported leg injuries related to being struck with tear gas canisters – none of these required treatment or hospitalization. We did not receive report of any other injuries. 10 | P a g e sense of optimism. The number of people we spoke to who were involved in the incident – on both sides of the skirmish line that night – was small. But they were each extremely thoughtful, sincere, and genuinely dedicated to the City and its people. To the extent they are representative of larger dynamics in Iowa City, there is cause for encouragement. [THE REMAINDER OF THIS PAGE INTENTIONALLY LEFT BLANK] 11 | P a g e Methodology In keeping with the scope of work prepared by the City for this project, we studied the Iowa City Police Department’s actions on June 3 in two primary ways: by reviewing written and recorded evidence of various kinds, and by speaking with representatives from both the City and ICPD. Unfortunately, travel restrictions precluded our ability to physically meet with people and to learn about the City and its communities in a more organic way – and in keeping with our usual approach to assignments such as this. But thanks in large part to the cooperation of City officials and the extensive amount of recorded evidence at our disposal, we were able to develop the foundation that informs the findings and recommendations we provide below. Our insight into the ICPD perspective on events was shaped by lengthy interviews with key members of the Department’s leadership, who also provided responsive supplemental materials as our process continued over several weeks. We also got a first-hand perspective with respect to the ICPD response at the scene of the June 3 confrontation. The people we spoke with were candid in their appraisal of the events and constructive in both their defenses and self-critiques of what had occurred. Our request for written reports and other documents produced the following materials:  Documents related to ICPD’s public After Action Report  Materials related to the City’s press release  ICPD’s internal After-Action Reports written by personnel who responded to Dubuque Street on June 3  All operational materials, including any Incident Action Plans, related to events from May 30 to June 3  All relevant Department policies regarding uses of force, tactics (for responses generally and specifically, such as those of ICPD’s Special Response Team), crowd control, civil rights, mass arrest, and communications  Reports that detailed the types and counts of less lethal munitions used on June 3  Memoranda of Understanding regarding mutual aid agreements between responding agencies. Central to our impressions of what happened were the 82 unique, time-stamped videos provided by ICPD, each containing up to two hours of footage. This video evidence included clips from City surveillance cameras located at City Hall and other locations in downtown Iowa City. It also featured the full, unadulterated Body-Worn Camera (BWC) and In-Car Camera footage of all ICPD officers who responded to the events of June 3, 12 | P a g e both in downtown Iowa City in the early evening and on Dubuque Street in the later evening. OIR Group team members also collected extensive digital evidence from public sources, including social media platforms, to better inform our review. OIR Group discovered digital evidence in personal and organizational Facebook and Instagram pages and Twitter feeds. We reviewed Live Feed and streaming video footage from mainstream and alternative media pages in Iowa City. We especially benefitted from reviewing the extensive live coverage of the June 3 Dubuque Street clash that was reported by KCRG-TV9. Additionally, OIR Group reviewed media articles about the events both in Iowa City as well as throughout the State to understand the full context of the event and identify important players. This review largely contributed to our understanding of the events around Iowa City from late May to early June. OIR Group also reviewed all Computer Aided Dispatch (CAD) evidence, including written logs and all radio broadcast communications, from June 3. We used this detailed evidence, plus BWC, In-Car, and surveillance video, to construct the detailed timeline included in this report. The City also requested that we incorporate interviews with complainants into our process. Five individuals who had participated in the protests had submitted formal written complaints about their experience to the Iowa City Community Police Review Board, which provides independent civilian oversight of ICPD. Because the acting Chief – who has a customary role in the intake and investigation of complaints – was a potential subject (as a decision-maker on June 3) in these cases, the City believed that submission of OIR’s report to the CPRB as the “Police Chief’s report” under the ordinance would be preferable, including independent interviews of complainants. We reached out to the five individuals and heard back from two. We interviewed each of them at length, and their perspective contributed significantly to our overall impressions; their cooperation is appreciated. Lastly, OIR Group also sought perspective from representatives of the primary agencies that provided mutual aid to and with ICPD during the days at issue. These included the Iowa State Police, the University of Iowa Police Department, and Johnson County 13 | P a g e Sheriff.5 To their credit, UIPD and the Sheriff responded to our questions via email in written format, although we would have greatly preferred an opportunity to talk with “on the ground” representatives of the two agencies. However, ISP responded to our request with an emailed declination.6 We were therefore unable to gather any direct information about their involvement and command, which, as we note throughout this report, was significant both on June 3 and on subsequent nights. Nor are we aware of any public report of significance produced by ISP regarding its own involvement in responding to the protests of this past summer. The chance to gain that agency’s perspective would obviously have helped fill relevant gaps in the understanding of influential decision-making that occurred at that time and the lack of any substantive responsiveness to requests for information from ISP is disheartening. The reticence of other involved agencies enhances our appreciation for the full cooperation we received from ICPD and the City. It also reflects well on the City’s commitment to address this incident through a public report by an independent entity. [THE REMAINDER OF THIS PAGE INTENTIONALLY LEFT BLANK] 5 Our understanding is that other neighboring law enforcement agencies also provided assistance in Iowa City during that time; however, their role was largely supportive in nature and involved a relatively small number of personnel. 6 We were also advised that entreaties for information directly from Iowa City about its role in the events of June 3 were similarly rebuffed by ISP. 14 | P a g e Before June 3: A Growing Protest Movement Background Law enforcement in Iowa City is primarily the responsibility of the ICPD. However, a number of features of the city complicate this from a jurisdictional perspective, and other agencies play a prominent – or even leading – role with regard to both responsibility and decision-making at specific locations within the city limits. Some of the key components to this dynamic include the following:  Iowa City local streets and City Hall are the primary jurisdiction of ICPD  The County courthouse and jail facilities are the primary jurisdiction of the Johnson County Sheriff  The “Old Capitol,” including the Pentacrest, is the primary jurisdiction of the University of Iowa Police Department (UIPD)  The interstates, the most relevant herein being Interstate 80, are the primary jurisdiction of the Iowa State Patrol.  The UIPD has a memorandum of understanding with the ICPD that members of UIPD make up part of ICPD’s Special Response Teams (SRT) In the days leading up to June 3, each of the above agencies responded to or became aware of incidents of protest accompanied in some cases by civil unrest elsewhere in the state, both within Iowa City and in other Iowa cities, such as Coralville, Davenport, Cedar Rapids and Des Moines. How these incidents played out, and, more importantly, law enforcement’s significantly varied responses to them, resulted in uncertainty about the intentions of some of the protestors and best strategies for law enforcement. Events in Other Jurisdictions Iowa residents, like those in cities across the US, responded to the May 25 killing of George Floyd through protest, the first of which occurred in Des Moines on Friday, May 29. These continued daily throughout Iowa (see Appendix A). For example, Davenport experienced a high level of activity from May 29 to May 31. Late night events at the Coralville Mall on May 31, in which suspected looting activity and vandalism prompted a significant police response, which in turn generated a spontaneous demonstration by protestors, typified the blurred lines that were at times complicating the narrative locally and around the country. 15 | P a g e The incidents in the jurisdictions surrounding Iowa City created a heightened tension and uncertainty around what might happen next and what the appropriate police response should be. In the days leading up to June 3, ICPD officers provided mutual aid to their adjacent neighbor, Coralville, and Department leadership tracked neighboring protest activity. According to one Department official, these escalating events had an impact on ICPD’s uncertainty regarding the intention of protestors overall and also served to inform what responses were and were not effective to address protest activities. Law enforcement responses to these initial events spanned the spectrum of possible outcomes, from deployment of less lethal munitions and arrests to negotiation with protestors and officers removing riot gear or “taking a knee” in support of the protest. In Des Moines on May 29, negotiation with protestors failed; officers eventually deployed tear gas to disperse the crowd. The conduct of protestors and their intentions also spanned the spectrum. While the majority of participants in the growing movement were peacefully expressing First Amendment rights, others were finding an outlet for their frustration (or exploiting unstable conditions) in conduct that was aggressive or even criminal. When violence did occur, the officers and their equipment (specifically, police vehicles) or city or private property were often the primary targets of the protestors’ anger. The ambush of police in the early morning of June 1 in Davenport was perhaps the most extreme example of this, and presumably contributed to heightened safety concerns among law enforcement. Events Within Iowa City On May 29, the ICPD Interim Chief made a public statement in which he condemned the murder of George Floyd, stating, “The manner in which these officers treated Mr. Floyd is inconsistent with how we train police officers to conduct their interactions with the public.” The following day, Iowa City had its first large-scale demonstration, and the protest activity grew and took on new forms as the week progressed. The first event in Iowa City was the planned “Say Their Names” Rally. Held on May 30 at noon in the Pentacrest (the primary jurisdiction of UIPD), the rally was organized by residents and supported by the Mayor and a County Supervisor.7 Portions of downtown 7 The organizers of that rally and other participants would soon coalesce into a grassroots activist group known as the Iowa Freedom Riders. They continued to be an influential driver of 16 | P a g e Iowa City, specifically, Clinton Street and Iowa Avenue, were closed with road barricades for the safety of protestors. ICPD was prepared to respond should a “significant disturbance” occur, and then only to take life-saving measures. ICPD noted specifically within its internal directives that, while they might take measures to protect property, this was a lower priority than life and safety. UIPD was similarly briefed. A series of speeches gave the rally its focus, and hundreds attended what proved to be a peaceful gathering that did not involve any sort of police response.8 The City and ICPD leadership maintained this posture for other local events leading up to June 3. Actively monitoring events as they unfolded, the authorities worked to strike a balance between respect for the protests and the obligation to preserve order and safety. Even with increased protest activity, including vandalism on the evenings of June 1 and 2 (see Appendix A), ICPD did not actively deploy to protect property or impede protest. ICPD leadership informed us that they observed, but did not prevent, vandalism of City and County property. On June 1, one window of City Hall was reportedly broken and significantly more on June 2, with a total of 19 glass panels that needed to be replaced. There was also spray painting of City Hall and the County Courthouse and reported spray painting and damage to private property along the course of the protestors’ march. While recognizing that protest activity was becoming progressively more varied and intense during June 1 and 2, and that clashes with law enforcement from different agencies were taking on an increased edge (including an episode in which Johnson County Sheriff’s deputies deployed pepper spray and encountered projectiles thrown by protestors), ICPD maintains that it lacked a workable sense of who (if anyone) was emerging as the organizers of the growing crowds. But there did seem to be greater levels of coordination in terms of both the acts of vandalism (with, for example, some participants obscuring their cohorts’ faces with cardboard and seemingly being more intentional in carrying tools to break windows), and the more traditional, constructive planning of demonstrations (with “meet-ups” publicized on social media and the Pentacrest emerging as a regular gathering place). And, as we discuss below, it is unfortunate that more outreach and efforts at communication were not achieved early on – a dynamic that may have helped de-escalate the later dynamics on Dubuque Street. reform efforts and strategic demonstration activity through the summer and beyond, and we mention some of their accomplishments below. 8 As we discuss below, the adoption of this “low profile” approach from ICPD was partly the function of a request by rally organizers, who expressed their preference that law enforcement refrain from a significant presence in order to forestall potential conflict. 17 | P a g e The objective of allowing protest activity with no response to acts of vandalism remained the mission on the afternoon of June 3 even as ICPD observed a 300-400- person crowd marching through and, on occasion, vandalizing downtown Iowa City. On the afternoon of June 3, ICPD increased their visible presence throughout downtown Iowa City deployed in riot gear but they did not inhibit or otherwise engage with protestors marching or intercede to prevent vandalism. Street units lined downtown streets and were later joined by the Special Response Teams (SRT), tactical teams that were deployed to critical locations such as the courthouse and jail. As they did on May 30, ICPD and other responding agencies set up barricades to direct traffic for safety in downtown but did not otherwise intervene. But this approach changed significantly when the interstate highway became a discernible focus for the protestors as the evening of June 3 progressed. November 11, 2016: Precedent on I-80 The incidents in the days immediately prior to June 3, 2020 certainly created a heightened tension around what should be the appropriate police response. But it is also relevant to note that this was not the first time in recent memory that protestors in Iowa City had attempted to access the Interstate 80. A similar situation played out during the “Not My America” march on November 11, 2016 and resulted in protestors ultimately gaining access to the highway. On November 11, 2016, a group of approximately 100 protestors marched from downtown Iowa City to the Interstate 80 via Dubuque Street in response to the election of President Donald Trump. According to media reports, ICPD patrol cars accompanied the protestors, though ICPD officials informed OIR Group that they were not prepared to respond to this march. The protestors successfully entered the I-80, where they physically blocked traffic for approximately 30 minutes. The Iowa State Patrol eventually responded; within 19 minutes, the group was removed from the highway with no use of force reported. In what one official called a “political storm,” Iowa City officials were rebuked for having “allowed” protestors on the I-80. In addition to the significant safety risk to both civilian and officer safety, the State argued that the highway blockage was costly to the State, both in terms of resources to clear (or close) it and delays in interstate travel. The incident even prompted a proposed law in early 2017, which would have increased the penalty for persons obstructing a highway to a Class D felony. Preventing protestors from having access to the I-80 clearly emerged as the State leadership’s preferred 18 | P a g e approach, and presumably shaped the mindset of decision-makers within the unified command.9 Less Lethal Munitions Defined In the interest of informing those who may not be familiar with less lethal force options used by ICPD over the course of this incident, we provide the following definitions. Later in this report, we detail the count and estimated timeline of each munition and analyze their deployment.  Flash bang(s). These were the first devices deployed by ICPD to disperse the crowd on June 3; these devices create a loud explosive sound and bright light that is meant to shock, surprise or otherwise distract a subject in the context of a tactical operation. Contrary to their name and sound, flash bangs are not actually an explosive device.  Tear gas. This term is applied to two different types of chemical munitions. The first is Oleoresin Capsicum (OC) gas, commonly referred to as “OC” or “pepper gas.” OC gas is an inflammatory agent derived from the oil of hot pepper plants, which causes heat, redness, and swelling to the skin and irritation to the nose and eyes. The second is Ortho-Chlorobenzalmalononitrite (CS) gas, or what most people refer to when they say, “tear gas.” CS gas is an irritant, which causes intense stinging to the eyes and respiratory system. CS and OC gas was disseminated on June 3 using one of three methods. The first method was via a “triple chaser grenade,” a hand-held grenade that contained three separate canisters of the gas that released in three increments. CS and OC gas was also deployed via a launcher, sometimes referred to as a “37-millimeter (mm) launcher,” which looks something like a shotgun. In this deployment method, the gas is contained in up to five canisters within a single shell (“skat shell”) that is ejected from a launcher. The canisters deploy in rapid sequence. This method is used to shoot the gas canisters to a father distance. 9 ICPD leadership acknowledged experiencing considerable external criticism after having “allowed” the 2016 protest to reach the interstate, but offered two points in addition to this: first, that it simply lacked the resources to blockade the highway in time to forestall that November 11 event, which had put it in a completely different decision-making posture than on June 3; and second, that the political fallout from that earlier event had not influenced its resolve in supporting ISP’s highway blockade plan on June 3. 19 | P a g e OC spray was deployed using a handheld canister that an individual officer wears on his/her belt and is typically carried by most law enforcement officers. At least one ICPD officer used pepper spray on protestors on June 3.  Smoke. ICPD officers also deployed canisters of Saf-Smoke. This less lethal tool disseminates white smoke and is typically used by law enforcement for distraction or concealment during an operation. On June 3, ICPD reported that they used smoke to increase the effect of the tear gas because the smoke can trap and suspend gas for a longer increment of time. While it is non-toxic, smoke can sometimes cause dizziness or a choking sensation.  Stinger Grenade. A “stinger grenade” is a tool that combines approximately 180 small rubber pellets and a chemical agent like OC or CS powder into an approximately 3-inch ball that looks like a traditional military grenade. It is meant to cause both irritation of the skin/respiratory system and pain. These are different from “rubber bullets.” As detailed below, ICPD deployed stinger grenades on June 3.  Pepper balls. These are small, powder-filled projectiles that are shot from a 37mm launcher similar to that referenced above. These are meant to be target- specific; upon impact, they cause pain and saturate the area with the enclosed powder. ICPD used two types of pepper ball on June 3. The first contained OC powder, which, like the gas, is an inflammatory agent. The second contained an inert powder. Wednesday, June 3: Overview of Events Timeline A detailed timeline is presented below. Dispersal orders, declarations of unlawful assembly, and warnings of use of chemical munitions, all issued by ISP via their vehicle’s loudspeaker, are in blue. Deployment of less lethal munitions are listed in red. We list “protestors” as a collective, while also understanding that the group was not one cohesive unit but rather made up of various types of protestors with differing goals and intentions. We included University of Iowa Police Department personnel in the category “ICPD” because UIPD officers were part of ICPD SRT Metro. 20 | P a g e Table 1: Timeline of June 3, 2020 Time of Day Event/Action Agency/ Group 6:36:39 PM Crowd of 300-400 protestors convene at the Pentacrest in downtown Iowa City. Protestors block traffic and vandalize areas of downtown Iowa City. Protestors 6:36:58 PM Crowd marches through downtown Iowa City Protestors 7:06:55 PM Special Response Team (SRT) deploy to various locations in downtown Iowa City ICPD 8:58:37 PM Iowa State Patrol (ISP), 11 units, arrive to downtown Iowa City ISP 9:17:58 PM Crowd moving east away from Pentacrest Protestors 9:21:28 PM Report of male carrying infant and toddler in crowd Protestors 9:57:06 PM Crowd begins movement toward I-80 NB Dubuque Protestors 9:58:41 PM Reports of crowd burning things Protestors 10:00:17 PM DOT aware of potential I-80 blockage; changes signs to warn drivers Dept of Transportation 10:29:41 PM Request assistance shutting down I-80 on ramps - EB Dubuque Johnson County Sheriff 10:29:59 PM ICPD deploys to Dubuque and I-80. Arriving units to park N of I-80 on ramps. ICPD units walk toward Foster Rd. ICPD begins to deploy in formation across lanes of Dubuque St. ICPD 10:34:21 PM Sheriff receives instruction from ISP to shut down EB Dubuque St. Johnson County Sheriff 10:35:34 PM Crowd estimate at "300+" Protestors 10:37:28 PM Reports of 20-30 vehicles behind crowd Protestors 10:46:00 AM First protestors arrive to police line on foot, bicycle, and motor scooter Protestors 11:03:04 PM Warning issued - unlawful assembly, dispersal order, and warnings of use of chemical munitions - from ISP loudspeaker ISP 11:04:49 PM Flash bangs deployed, followed by tear gas canisters ICPD 11:06:09 PM Hold the line ICPD 11:09:29 PM Need global command ICPD 11:09:29 PM Emergency medical required - notify all hospitals of gas ICPD 11:11:17 PM Additional warnings and dispersal order from ISP ISP 11:12:19 PM Additional order to disperse ISP 11:12:45 PM Protester(s) heard shouting, “we have the right to assemble” Protestors 11:13:02 PM ICPD instructs officers to use targeted less lethal if protestors throw items at the police line. Instructs line to watch for the vehicles ICPD 11:13:33 PM Additional orders to disperse ISP 11:13:37 PM Crowd heard chanting, “We won’t go” Protestors 21 | P a g e Time of Day Event/Action Agency/ Group 11:14:01 PM Additional orders to “Disperse from this area. Turn around and go the other direction, please.” ISP 11:14:02 PM Crowd/individuals stating, “we have the right to be here” and “we haven’t done anything” Protestors 11:14:34 PM “Those of you in the vehicles, turn them around in the other direction” ISP 11:14:48 PM Crowd chants, “hands up, don’t shoot” Protestors 11:15:40 PM Members of the crowd heard calling out for a medic Protestors 11:16:03 PM A vehicle approaches line from within the crowd. Protestors 11:16:13 PM ISP loudspeaker warns vehicle to turn around or less lethal munitions will be deployed. ISP 11:16:59 PM Vehicle moves back. ISP 11:17:08 PM ICPD instructs officers that if crowd comes closer, they can use additional less lethal munitions ICPD 11:17:37 PM ISP again instructs vehicle to turn around and go the other direction ISP 11:19:40 PM Deployment of less lethal (pepper ball used, tear gas used) ICPD 11:21:53 PM Discussion of plan if protestors breach the line. ISP informs ICPD that there may be a traffic plan for I-80 closure. Not confirmed. ISP 11:22:20 PM ICPD officers request to use additional less lethal ICPD 11:22:46 PM ICPD requests that ISP give another warning ICPD 11:22:48 PM Order heard to deploy less lethal munitions ICPD 11:22:52 PM Tear gas deployed ICPD 11:23:23 PM Tear gas deployed, PepperBall deployed ICPD 11:23:42 PM Tear gas deployed ICPD 11:24:39 PM Protestor on bike approaches. Officer requests permission to use targeted less lethal. ICPD instructs officer to “leave him” and use gas instead. ICPD 11:25:42 PM ICPD officers request to spray protestors who are not leaving. ICPD instructs officers to “Leave them.” ICPD 11:26:12 PM EMS requesting assistance Dubuque/Foster; things being thrown at them/surrounded Johnson County 11:27:05 PM Reports of vehicles approaching the skirmish line ICPD 11:27:12 PM Ambulance to drives over the median ICPD 11:27:38 PM People running away ICPD 11:28:29 PM Officer warns that a group is coming up the side ICPD 11:29:02 PM Fire truck approaches, moves through line Johnson County 11:31:02 PM Various less lethal munitions deployed ICPD 11:31:31 PM Small groups of protestors to Dubuque/Park ICPD 11:32:21 PM ICPD instructs officers to hold the line ICPD 22 | P a g e Time of Day Event/Action Agency/ Group 11:33:21 PM ICPD requests a team to arrest a protestor that refuses to move ICPD 11:35:25 PM ICPD officers report that they are nearly out of less lethal munitions except handheld Stinger rounds. ICPD instructs officers to use those rounds ICPD 11:36:53 PM ICPD and ISP discuss plan. Second discussion about letting protestors reach the highway; ISP attempts to confirm if highway is closed. Both officers resolve to "wait [it] out." ICPD 11:41:24 PM Crowd begins to disperse. ICPD 11:53:11 PM Protestors moving back to downtown ICPD 11:54:27 PM Abandoned car in Dubuque/Foster Rd ICPD The Confrontation on Dubuque Street As the marchers made their way from downtown to the Interstate 80 onramp on Dubuque Street, the law enforcement “unified command” began to consider its response. The first decision – and the one from which others followed – was the most basic: whether the protestors would be allowed to access the highway in furtherance of their demonstration. Given the understanding between the different agencies involved, this decision fell to the Iowa State Patrol by virtue of its jurisdictional authority over the interstate system. ISP was led by a lieutenant who had been given overall responsibility for the joint operation. And ISP’s choice was to deny access but knowing it did not have sufficient officers to do so, it recognized it would need to enlist the aid of the other departments in order to be able to effectively block Dubuque Street.10 Approximately 37 ICPD patrol-level officers were deployed to Dubuque Street to effectuate the skirmish line that was being formed across all lanes of Dubuque Street.11 Additional officers from ISP and from the Johnson County Sheriff’s Office 12 also responded to this location. 10 Because ISP did not cooperate in this review, we were unable to learn how many ISP officers were actually deployed on June 3. 11 A “skirmish line” in this context refers to a side-by-side line of officers, typically wearing tactical or “riot” gear and holding batons and/or shields, used to prevent forward movement (e.g. of a crowd) or protect assets. A second line of officers or specialized teams (e.g., officers specially trained to deploy less lethal munitions) often stands behind the first line of officers. The line is usually led by one or more squad leaders or other command-level personnel. 12 Asked several months later about the number of JCSO officers involved, that department’s leadership was unsure about the exact total, but characterized it as “more than 10.” It is curious 23 | P a g e In addition to these patrol-level resources, another prominent component of this rapidly assembled response was the Iowa City Metro Special Response Team (“SRT”). This cadre of officers existed within ICPD “to handle unusual operational activities and problems, such as hostage situations, barricaded situations, and high-risk apprehensions.”13 Participation in the SRT was a collateral duty for the involved officers and entailed a significant amount of specialized training and equipment. There were 22 SRT members on duty that night (18 of whom were from ICPD and 4 from the University of Iowa Police Department), divided into two groups that were each led by an ICPD sergeant. They had begun their shift at about 6:00 PM and were initially deployed in various locations throughout downtown Iowa City in response to unfolding developments. Their first role was to provide “as needed” support for the regular patrol officers in case arrest or other enforcement scenarios engendered a large-scale hostile response from the crowds in the streets. In this context, SRT members reported verbal aggression from protestors that was later characterized as “violent and threatening”; as they stood by the Civic Center (which had been vandalized the night before), they encountered at least one individual who challenged them to fight. As the assembled crowd began to march, protest leaders made announcements relating to the intention to go to the Interstate 80 – and allegedly included warnings to participants about the possibility of confrontation. At one point, observing officers broadcast information about a group member carrying a “red bucket with chemical odor” and individuals “starting to burn some things.” These factors contributed to the mindset of officers as they prepared to block Dubuque Street – which led to the most proximate onramp to the I-80 from the downtown area. With various stops at intersections along the route, the group of marchers took the better part of an hour to proceed from downtown to the eventual site of the incident with police personnel. As for the SRT, its members received direction at approximately 10:15 to bring their teams to the staging area on Dubuque Street that ISP was establishing. Other preparations were unfolding as well. Significantly, these included efforts (in coordination with Iowa State’s Department of Transportation) to close a portion of the that an agency would not have more precise records of deployment of officers to an event such as this. 13 This language comes from the 2017 agreement between the City and the University of Iowa, which provided for the addition of University Police Department members to the SRT for the mutual benefit of the parties in terms of shared resources and distinctive opportunities for staffing and training. Since the time of the agreement (and on the night of June 3), most of the SRT personnel continue to be ICPD members. 24 | P a g e interstate as a precaution for drivers and any protestors who managed to reach highway area in spite of police operations. Computer dispatch records note that by 10:00 PM, the Department of Transportation was “aware of potential interstate blockage” on the part of the demonstrators. As the SRT units arrived in two separate vans, one ICPD sergeant took the lead in coordinating with supervisors from ISP and the Johnson City Sheriff’s Office. SRT personnel, armed with less lethal munitions, took support positions behind the front line of officers that was forming a “skirmish line,” across the four lanes of Dubuque Street. The first-row officers wore helmets and carried plastic shields for crowd control and protection. Meanwhile, as they awaited the marchers, the ISP incident commander worked with leadership from the other law enforcement agencies to devise a plan for engagement with the protestors. It consisted of announcements that would formally declare an unlawful assembly, followed by orders to disperse, followed by warnings about chemical munitions, the deployment of “flash bang” diversionary devices, and then the deployment of tear gas. The point person for communications – including the formal announcements – was to be the ISP lieutenant on scene. And, because of their larger numbers and their specific tactical resources and training, the SRT members agreed to take the lead role in the potential execution of the ISP plan’s final phases: the deployment of the munitions. At this point, the crowd of marchers was estimated to be between 300 and 500 people. They had come together somewhat organically and were proceeding in a loosely coordinated fashion as they made their way from downtown to the I-80 via Dubuque Street. Along the way, they stopped periodically at intersections and for communications purposes. Informal preparations for a possible conflict intensified as they approached the police line: a telephone number for bail services was distributed, and marchers were asked to kneel so that participants with medical aid abilities could be identified. It was approximately 10:45 PM when a lead group of several protestors, seemingly self- appointed, arrived at the police line well ahead of the main crowd of participants. Some were on foot, while others were on bicycles; one person was riding on a motorbike. They engaged with the police for several minutes in an exchange that was less about dialogue or negotiation than a forum for the protestors to express their grievances against police violence and discrimination, make occasional taunts, and issue challenges relating to the group’s intent to breach the line. One individual offered 25 | P a g e assurances that the crowd’s intentions were peaceful, and they did not intend an aggressive breach of the line.14 For his part, the ISP incident commander had a focused message: he urged the leadership to turn back and keep the rest of the protestors from advancing and warned that chemical munitions would be used if they did not comply with law enforcement directives. This was unavailing. After about fifteen minutes, some members of the small group made their way back to the main crowd of protestors that was waiting about a hundred yards away – and the crowd then came forward toward the police line. Many of the protestors in the front of the crowd were chanting in unison as they advanced within a few feet of the front line of officers. Some of the first row of protestors were animated and gesticulating while others were relatively steady in holding their position. Per the plan, the ISP commander again issued formal announcements through the public address speaker of a law enforcement vehicle. These had no discernible effect on the crowd, which continued to chant loudly. At least one of the protestors was unequivocally “on notice” of the intent to use tear gas and used a megaphone to alert the others to that effect. But the extent to which the protest group as a whole had heard and understood the warnings is very much unclear. Approximately two minutes after the front of the main crowd reached the skirmish line, the order to “deploy munitions” was issued by the ISP commander, and several flash bangs were deployed by ICPD. Seemingly startled by the flash bangs, the crowd scrambled back, with many of them screaming. After a brief pause and without waiting to see whether the flash bangs alone had effectively defeated the crowd’s intent on advancing, ICPD deployed tear gas, and the main group of protestors further retreated for a hundred yards or more. Others remained near the police line, either laying on the ground, on their knees, or standing in the cloud of gas. But those few did not leave. A large percentage of protestors remained in the area – back from the skirmish line area but clearly determined to remain a presence on Dubuque Street in defiance of (or response to) the law enforcement actions. Some worked to assist people who had become affected by the gas and others regrouped as if to advance toward the line 14 This same protester encouraged the officers to kneel as the large group arrived, presenting it as a potential way to defuse tension. There was no direct response from either ICPD or ISP leadership to this request; ICPD had already decided that it was not going to take a knee. We discuss this further below, in the context of a larger discussion about the limited range and effectiveness of communications with the protest group. 26 | P a g e again. And video footage shows a few moving on Dubuque Street back toward Foster Road away from the event. Additional orders and warnings were provided by the ISP lieutenant at intervals in the next half hour. Further munitions – including a second round of tear gas canisters, pepper balls, handheld OC spray, and “stinger grenades” that carried rubber pellets – were used to offset crowd actions and continue to promote departure from the area. Meanwhile, the anti-police rhetoric (including some recorded music) and the passion of remaining protestors intensified. In the first recorded act of physical aggression, protestors on Dubuque Street threw munitions canisters back in the direction of the police. On the other hand, others seemed to be genuinely mystified by what had happened. At one point, a protestor appeared to be in medical distress, and bystanders called out that he was having a seizure. With no coordination from law enforcement, (a matter we discuss in detail below), a Johnson County Ambulance made its way on to the scene to render aid, although the man ultimately declined to be transported and left the area under his own power. Finally, and gradually, the remaining members of the crowd decided to leave the area. Approximately one hour had passed since the group leaders had first approached the skirmish line on Dubuque Street to engage with the police. One individual who continued to refuse orders to leave was taken into custody by ICPD after minimal controlling force, but that was the only arrest at the scene.15 [THE REMAINDER OF THIS PAGE INTENTIONALLY LEFT BLANK] 15 A second person was arrested for offenses related to the Dubuque Street protest, but this did not occur until a few days later. We talk later about the implications of this arrest decision. 27 | P a g e ICPD on June 3: Issues and Assessments Jurisdiction, M utual Aid and Responsibility for Decision- Making Once it became known that the protestors were intent on marching from the downtown area to the interstate as a next phase in their demonstrations, the primary jurisdictional authority for the law enforcement response fell to the Iowa State Patrol. It is clear that on June 3, 2020, the ISP was intent on not allowing the protestors to access the I-80 and assumed the ultimate responsibility for figuring out how to effectuate that decision. It was the ISP on-site commander who represented law enforcement presence in speaking with the lead cadre of protestors, and who formally declared the unlawful assembly, who issued the order to disperse, and who ordered the deployment of the munitions soon thereafter. It is, however, also true that the other involved agencies – and particularly the ICPD and the Sheriff’s Office – accepted ISP’s decision and agreed to participate in the operation. On June 3, ISP lacked the on-site resources to accomplish its objective without the assistance of the other agencies who on the ground comprised the “unified command” in Iowa City. Accordingly, it fell to the other agencies to provide the needed personnel and equipment to supplement ISP’s presence. And it was the Iowa City Metro Special Response Team (ICPD and UIPD), at the behest of ISP, that actually provided and deployed most of the crowd control munitions (flash bangs, tear gas, pepper balls) that became the source of consternation and concern in the ensuing days. Importantly, in our repeated interactions with ICPD for this review, the Department’s representatives were steadfast about acknowledging their own agreement with the plan and contributions to its particulars.16 They recognized the criticism that the events of June 3 have provoked and are open to the idea that there were shortcomings in their overall preparedness and handling of specific incidents. But they continue to maintain that the overarching objective of ISP to prevent protestors from reaching the Interstate was sound, and in order to effectuate this objective the decision to block the highway and disperse the crowd with gas was justified by the circumstances – and was 16 The same was true of the JCSO, although those communications with us were limited to relatively brief email exchanges. While we appreciated the information provided, it would have obviously been immensely more preferable to have had the opportunity to talk with “on the ground “JCSO leadership. 28 | P a g e decidedly preferable to other force options such as a forward push with batons and shields. This is important insofar as it allows for a critique of the decision-making that, for better or worse, is fairly attributable to ICPD itself rather than treating it as a scapegoat for the choices of other participants.17 We therefore proceed from that perspective, while noting that the changes in strategy in subsequent days (and the new “divisions of labor” among the agencies in the joint command) are also critical for purposes of analysis. But we were also struck by the relative paucity of written material or agreements to stipulate or guide the understanding between the agencies. Iowa City is home to multiple law enforcement agencies within a relatively small geographic space, making the question of “who commanded where” a key point of evaluation. This incident spanned the jurisdiction of various agencies. And, significantly, while a 4-page agreement (from 1985) between the City, the city of Coralville, Johnson County, and the University provides at least some guidance, it does not include ISP and could potentially benefit from updating and further detail.18 As detailed below, the agreement by ICPD leadership to accede to the overarching objective of ISP of preventing the protestors to reach the interstate and then to become the instrumentality of that objective by deployment of tear gas, pepper balls, and flash bangs was countermanded the next day by City leadership. Appropriately, ICPD responded to this different direction with ICPD advising ISP that it could no longer deploy less lethal munitions to keep protestors off the interstate for future protests. UIPD’s direction from University leadership was to remove its officers from the Special Response Team altogether. Especially now that those directions have been verbally provided by the City’s leadership, ICPD should set out in writing and advise other law enforcement entities of evolutions in its enforcement and deployment parameters, so that all are clear about them on a forward going basis. 17 It is also interesting to note in this context that ICPD’s General Order 89-04, “Civil Rights,” states that “the City of Iowa City and the Iowa City Police Department expressly prohibit any law enforcement agency operating within its jurisdiction from using excessive force against any individuals engaged in non-violent civil rights demonstrations.” Thus, the Department would, on some level, be accountable for the actions on Dubuque Street even if it sought to deflect responsibility to ISP. 18 A comparable agreement was reached in 1994 that included Iowa City and a total of eight other jurisdictions (including Johnson County and Coralville). Again, though, ISP is not part of this mutual aid protocol. 29 | P a g e RECOMMENDATION 1 ICPD should re-visit its existing mutual aid/joint law enforcement agreements with outside agencies and should develop or refine as needed any written protocols that set out limitations on deployment of munitions or enforcement activity with which the Police Department will not assist. RECOMMENDATION 2 ICPD should endeavor to reach a mutual aid/joint law enforcement agreement with ISP regarding its limitations on deployment of munitions or enforcement activity, and if one cannot be struck advise ISP in writing of these limitations. Decision to Deny Access and Block Dubuque Street The decision by ICPD leadership to accede to ISP’s determination to prevent the protestors from reaching the Interstate was framed in terms of concern for the disruption of traffic and the safety of motorists and protestors themselves. There is obviously legitimacy to this position. We acknowledge that, in theory and under ordinary circumstances, the presence of pedestrians on an interstate highway is fraught with problems from a safety and logistics perspective. But these were not ordinary circumstances. Instead, it was period of protest and emotion unprecedented in recent memory, at a scale reflective of a strong community voice coming together to be heard. The various efforts to accommodate the protests in prior days had, to some extent, been reflective of the City’s recognition of this phenomenon. Moreover, and as set out above, protestors had accessed the highway four years earlier with no reports of injury and with considerably less time for authorities to prepare.19 An additional counterweight to the stated justifications for the blockage – and the insistence on enforcing it through deployment of munitions – is the supplemental steps that were taken by authorities on June 3 to close down a section of the I-80 during the time in question. This was meant to provide an added safeguard against injury or accident in case protestors somehow got beyond the skirmish line. Recorded transmissions address the involvement of the Department of Transportation in providing 19 We do note here that vehicles on the interstate ended up being quite close to the 2016 marchers, and that the situation was a dangerous one. But the precedent of a “no injury” shutdown – and the additional time that authorities on June 3 had to prepare for an occurrence that was happening much later in the evening than the 2016 protest – is nonetheless instructive. 30 | P a g e assistance, and our understanding is patrol personnel from neighboring cities were also involved in this effort. To this day, it is not entirely clear whether and when the law enforcement leadership on Dubuque Street “knew” the highway had been closed.20 Obviously, clear information in this regard could and should have been a priority. It follows also that it could and should have shaped decision-making as to the level of conflict with protestors that was proportional to the articulated public safety rationales. If the law enforcement contingent gathered on Dubuque Street knew or could have known that the primary asserted reason for not allowing the crowd to move forward was no longer “real”, it then causes one to question why the police contingent there remained so intent on preventing the crowd from proceeding, to the point of eventual deployment of tear gas and other munitions. While we reiterate that decisions by ICPD to follow the lead of ISP were made in the midst of a challenging situation and in mutual aid of another agency’s plan, the creditable efforts to close the interstate as a backstop safety measure reduce the legitimacy of the inflexible mindset that prevailed on Dubuque Street. 20 We did not receive a conclusive response when we asked if the I-80 at Dubuque was, in fact, successfully closed at the time of the standoff on June 3. When we asked ICPD leadership, they were unable to provide a definite statement that the I-80 was closed. And because ISP did not cooperate in our review, we were unable to learn whether the I-80, over which it has primary jurisdiction, was in fact closed, and if it was, the precise time that such occurred. We noted two relevant conversations that occurred on the line between ICPD and ISP leadership that further evidence the “in the moment” uncertainty over the highway closure. The first, occurred at approximately 11:21PM and immediately before the second round of less lethal munitions was deployed. An ICPD officer asked the ISP commander, “what do we do if [the protestors] go around us?” The ISP commander responded, “there’s another 16 troopers at the top of the hill.” The ICPD officer asked, “have we diverted any traffic yet?” And ISP responded, “we had a traffic plan to move […traffic],” but this conversation is interrupted with questions about deploying less lethal munitions. At this point, there is no further recorded conversation about the highway closure. In the second conversation toward the end of the incident (approximately 11:36PM), ICPD again asked the ISP supervisor about the highway. The ICPD officer, concerned that they had nearly run out of less lethal munitions, asked the ISP commander, "If we're diverting traffic, what are the odds that we let them get there? What do we lose? There's nobody up there, right?" To which ISP responded, “Should not be.” After speaking into his radio, the ISP officer returned and reported, "they're checking the cameras to see if we got it, everything shut off." Again, there is no subsequent recorded conversation on Dubuque Street about whether the highway was closed. 31 | P a g e For the City’s civilian leadership, the countermand the next morning to the decision the night before was swift and unequivocal. And the subsequent decision by ISP itself the very next evening to no longer press the issue and allow protestors to gain access to the interstate on subsequent nights raises further questions about Dubuque Street’s status as a definitive “line in the sand.” 21 Of course, some of this analysis is much clearer in hindsight. And we mention again that the jurisdictional and decision-making authority rested first and foremost with the State Patrol. But ICPD now has the benefit of that hindsight on a going forward basis. As recommended above, it should memorialize its City’s expectations in light of this experience and the evolving standards to which law enforcement is always rightfully attuned. RECOMMENDATION 3 ICPD, with input from the City, should evaluate its protocols for responding to pedestrian activity on the interstate, both on its own and in a mutual aid context with ISP, to provide more specific guidance as to enforcement strategies and priorities. Lack of Negotiation with Protestors on June 3 One of the noteworthy features of the encounter was the lack of effective communication between the protestors and police. This had different components – some of which preceded the night of June 3 and some of which related to the unfolding events on Dubuque Street. Iowa City’s “Say Their Names” rally on May 30 provides an instructive contrast in terms of the relative challenges faced by law enforcement as events progressed. Organized by young activists who remained prominent in the protest movement as the summer progressed, this pre-planned, well-publicized, daytime event attracted a few hundred participants and featured speeches from a range of organizers and elected officials. It was put together in direct response to the death of George Floyd and the broader injustices exemplified by that tragedy; in fact, a few carloads of participants left for Minneapolis from the rally with support from local grassroots fundraising. 21 In fairness, a variety of factors (including outreach by elected officials and a strong public reaction) made circumstances different on June 4 and 5; we discuss some of these dynamics below. But we note that the end of the tear gas deployments also coincided with ISP learning it would have virtually exclusive responsibility for deploying those munitions on subsequent nights. 32 | P a g e While issues of police violence were central to the themes of the “Say Their Names” rally, there were no reported clashes with ICPD, and the event remained peaceful. Several factors contributed to this – not the least of which was the intentional, pre- arranged “low profile” that the Department maintained. Organizers had reached out to City officials, including ICPD representatives, to express their interest in avoiding conflict by not having the police be an overt and potentially antagonizing presence. And ICPD had cooperated, while developing a plan to be available quickly should a public safety issue emerge. Several factors distinguished June 3’s march to the I-80 from this earlier event. These included daytime vs. night, planning vs. spontaneity, outreach to officials vs. none, and – perhaps most significantly – a static, peaceful series of speeches vs. an effort to gain access to an interstate highway. Underlying all of this was a change in the energy of the crowd and of the movement itself into something more overtly confrontational.22 Taken together, these elements may have made any efforts by law enforcement to de- escalate the situation on Dubuque Street through outreach or dialogue more challenging. Yet a more overt focus on such gestures may have been productive, and the effort would at least have helped solidify the legitimacy of subsequent decision- making: if they had at least tried, the police would be in a better position to cite reasonable efforts at collaboration and the provision of unequivocal warnings. Sometimes, police agencies have achieved success by the introduction of agency personnel who have special crisis negotiation training. Those officers with this special skill are regularly deployed to talk to those in confrontations with police to resolve issues peaceably. There was no evidence that on June 3 there was consideration by ICPD command to deploy those specially trained ICPD personnel in an effort to de-escalate this situation. As cited above, prior to the June 3 march toward the I-80, ICPD had observed that protest activity generally in Iowa City was becoming progressively more intense over June 1 and 2, that protest activity was seemingly more organized, and that crowd size 22 One of the repeated themes from our discussions with ICPD representatives was their familiarity with – and support for – demonstration activity as a common feature of civic life in Iowa City. They professed to be well-accustomed to facilitating large crowd dynamics and promoting First Amendment expression and were struck by the difference between their usual ability to serve as – and be recognized as – a constructive presence and the antagonism that marked the early June days of the protest movement. Of course, one significant difference is that unlike, for example, the Women’s March, the whole raison d’etre for the protests this past summer was concerns about police abuse. 33 | P a g e was steadily growing. Moreover, ICPD and other affiliated agencies were attempting to gain insight into potential “next moves” by monitoring social media and providing informational bulletins to each other. But these efforts did not pay dividends, at least in terms of helping ICPD identify parties who were recognized leadership figures. One ICPD official informed us that, because they did not have robust intelligence on the ground, law enforcement command was watching live media feeds in the Command Post as their means of information (see Command Structure) and gleaning what it could from officers in the field overhearing communications among the protestors. Instead of outreach that might have led to clarification of expectations and the facilitation of peaceful protest, law enforcement was in reaction mode – and scrambled to gather on Dubuque Street just as the crowd of marchers began to move from downtown. RECOMMENDATION 4 ICPD should dedicate resources to strengthening its ability to gather useful information from social media and other sources about community sentiment, activism, and potential protest activity. RECOMMENDATION 5 When circumstances allow, ICPD should pursue a strategy of more pro-active identification of and outreach toward protest leadership in an effort to achieve beneficial clarity on both sides. RECOMMENDATION 6 ICPD should consider using personnel specially trained in crisis negotiation techniques to de-escalate potentially tense confrontations with protestors prior to resorting to deployment of force. RECOMMENDATION 7 ICPD should develop a crowd control policy that requires, when feasible, attempts at de-escalation with protestors through negotiation, pace, and other de-escalation strategies and documentation of all efforts to de-escalate the situation. Interestingly, a “last chance” presented itself in the form of the small group protestors who first reached the law enforcement skirmish line on Dubuque Street. Those people were speaking with (or yelling at) the police for at least ten minutes as the main crowd assembled and then waited a hundred yards away. 34 | P a g e It was during this time that the incident commander from the ISP stated to these individuals that they were not going to be allowed to access the interstate, that they needed to leave, and that they would ultimately be subjected to tear gas and other interventions. He urged them to go back to the crowd and tell them not to advance. In response, while one female protestor did state they could breach the line if they wanted to, she also said that they came in peace. And another vocal male protestor stated several times that they would not push the line. These exchanges were significant in a couple of ways. One was the overt and unequivocal expression by law enforcement of their own intentions to deny access and to effectuate that by force if necessary. This goes to the issue of whether the protestors were collectively “on notice” that the use of tear gas and other munitions was imminent – an issue that was much disputed and which we discuss in more detail below. The other was the lack of effectiveness in terms of de-escalation and/or constructive impact on the events that followed. It should be noted that the initial group to arrive at the police line appeared to be there informally (as opposed to serving as a designated leadership team representing the hundreds of individuals behind them), and that their own communications lacked focus and any clear sense of negotiation or collaboration with law enforcement.23 But it is nonetheless striking that, beyond articulating its own position as clearly and firmly as possible, the police command made no efforts to engage, defuse, or otherwise move the encounter off a confrontational footing. As the larger mass of marchers began coming forward, chanting as they walked, one of the ICPD officers can be heard on the body camera recordings talking about “taking a knee” as a gesture of solidarity and compromise that could help avoid a more direct conflict. The idea did not take hold. It was literally a last-minute suggestion; moreover, we were advised that ICPD’s executive team had already decided against this form of conciliation (which was occurring in locations around the country) out of concerns for officer safety.24 23 While it was understandable that the joint law enforcement presence considered this first band of protestors to be representative of the group, it also caused them to impute their seeming intractability and expressions of aggression to the crowd as a whole. Our sense – as later acknowledged in discussions with ICPD – was that the crowd was far from monolithic in its specific intentions and attitudes toward antagonism with the police. 24 To this point, the Department had identified and forwarded to its officers a June 2 tweet sent by a University of Iowa student stating: “if a cop takes a knee in a protest, take the opportunity to blow their kneecaps out”. And in Coralville, during the May 31/June 1 unrest, an ICPD officer had been assaulted with a closed fist, projectiles had been thrown at officers with a Coralville 35 | P a g e There are a couple of dimensions of this worth exploring. The first is ICPD leadership’s blanket rejection of “taking a knee” out of safety concerns. While safety is always of course a worthy consideration, we are unaware of incidents in which that conciliatory gesture has led to actual harm for officers; conversely, we can cite instances in which it helped to defuse conflict or build relationships. Law enforcement’s willingness to show solidarity with demonstrators who are seeking a connection (as opposed to capitulating to antagonistic demonstrators who are testing them) has powerful symbolic resonance.25 As such, it merits due consideration as an option that should be available when circumstances align appropriately. This leads to the more specific issue of whether this specific context was or would have been an effective one for attempting the gesture. We refrain from definitive speculation in this regard, given the momentum of the crowd and the poor acoustics and lack of advance planning among the different agencies. But the mention of taking a knee showed both the desire by at least one ICPD officer for a different outcome and the unsettled nature of the police response plan. As difficult – and potentially fruitless – as it might have been, some effort to communicate with the protestors in a mode other than stern authority could and should have been part of the law enforcement approach – as it was in subsequent days. Indeed, our understanding is that the Iowa State Patrol sent specially experienced personnel to Iowa City in the aftermath of June 3 with the specific goal of improving the quality and effectiveness of dialogue with protest leadership. This is a reflection of two things: the evolution of law enforcement’s approach within that week (for which it deserves credit), and the benefit of this skill set as part of an agency’s “tool kit” for navigating new public expectations. RECOMMENDATION 8 ICPD should assess its internal capabilities (in terms of training and expertise) with regard to effective communication with protestors or adversarial groups, and devote resources as needed to increase its options for dialogue and negotiation in future events. officer being rendered unconscious, and firearms had been taken from protestors. We do not dispute the officer safety issues that existed on June 3; we simply question whether their presence demanded the summary rejection of a de-escalation approach that had been effective in other jurisdictions. 25 In fact, as noted above, City leadership had already taken a knee in different contexts during the prior days of protest. 36 | P a g e Crowd Proximity to Skirmish Line In our different discussions with them, ICPD personnel acknowledged they allowed the crowd to get too close to the skirmish line. Indeed, shortly before the main group began marching, recordings from the scene show the supervisors from different agencies discussing how close to let the marchers get and settling on a streetlamp that was approximately thirty yards away – only to concede that they did not have a specific vision for enforcing that idea. Instead, the marchers proceeded steadily until they came within a few feet of the skirmish line. In reviewing the BWC recording from officers at the scene, we observed that protestors were nearly face to face with officers, and certainly within just a few feet of them. In some instances, protestors were screaming directly into the faces of the front-line personnel.26 While these officers maintained their composure, the proximity undoubtedly contributed to their perceptions of crowd aggression, and presumably accelerated the pace with which they believed escalated action was necessary. The crowd’s proximity created other tactical disadvantages as well. For one thing, it precluded effective dialogue with the group as a whole. For another, it meant that the deployment of less lethal munitions would occur without any initial margin for the protestors to react and leave the area before experiencing the gas directly. One means of creating a more tactically beneficial gap could have been the use of portable barricades, such as the “Jersey Barriers”27 that were initially deployed by the City’s Department of Public Works throughout the city to protect various public facilities. The Jersey Barriers were utilized effectively to preclude highway access during subsequent days of the protest activity. Again, this speaks to the improved planning and preparedness that subsequently created a contrast with June 3. It is difficult to know whether there would have been time on June 3 for ICPD to request Public Works to bring physical barriers to the scene and thereby create the desired space for more deliberate engagement. Clearly, though, officers themselves were deployed from 26 It should also be noted that, however unpleasant, most verbal antagonism falls within the category of protected speech. Moreover, many of the protestors were simply chanting a message – “Hands up, don’t shoot” – that is overtly intended to be non-threatening. 27 A Jersey Barrier is a temporary and mobile sloped concrete or plastic barricade, approximately 30 inches tall and 10 -30 feet long, typically used to block or direct traffic. 37 | P a g e various locations and were staged prior to the arrival of the first protestors at approximately 10:45 PM.28 The value of distance is a key tactical principle for law enforcement (and was cited as such in the “After Action” memo prepared by ICPD’s on-site lead supervisor, who acknowledged the disadvantages that protestor proximity created). While we reiterate the extraordinary nature of events in early June, and the preparedness issues confronted by agencies across the country, we encourage ICPD to incorporate this and other lessons into its training and future strategies. RECOMMENDATION 9 When possible, ICPD should utilize physical barriers or other methods to maintain distance in crowd control contexts, so as to improve potential for communication and increase time for evaluation of potential threats. Declaration of Unlawful Assembly As detailed above, the incident command team put together a plan as the main body of marchers was still about ten minutes from reaching their blockade line. It entailed the formal declaration of an unlawful assembly, the issuing of orders to disperse, and then the deployment of chemical munitions. This declaration and plan was initiated and formally executed by the Iowa State Patrol in its capacity as the lead agency for this operation within the unified command. Accordingly, it is ISP that “owns” the lion’s share of responsibility for the decision-making and its rectitude. Nonetheless, we pursue the following analysis with the idea that ICPD pointedly declined to dodge its accountability and involvement, and with the goal of offering useful considerations for the future. While there was potential legal justification and legitimacy to each of these steps, the speed with which they unfolded contributed to much of the subsequent perception that law enforcement had been heavy-handed and excessive in its response. Within about ninety seconds of the crowd’s arrival at the line, the initial flashbang and tear gas combination was deployed. 28 Deployment of such barriers is the responsibility of the City’s Department of Public Works; Public Works personnel may not have been available to respond on the evening of June 3. Subsequent to June 3, and to the credit of the City, Public Works was placed on standby to set up Jersey Barriers on roadways as needed to help manage protest activity after June 3. 38 | P a g e The relevant code section for an Unlawful Assembly in Iowa is 723.2, which reads as follows: An unlawful assembly is three or more persons assembled together, with them or any of them acting in a violent manner, and with intent that they or any of them will commit a public offense. A person who willingly joins in or remains a part of an unlawful assembly, knowing or having reasonable grounds to believe that it is such, commits a simple offense. Assuming that the protestors remained determined to advance past the skirmish line and make it to the interstate (and there is considerable evidence that this was true for “them or any of them”), then the second part of the state’s legal definition was satisfied. Less obvious was the notion that the behavior of the protestors upon their arrival satisfied the “acting in a violent manner” prong of the offense. Asked about this, one of ICPD’s representatives whom we spoke with was clear about his own perception of threat. Even while acknowledging his familiarity with more overt acts of aggression from other protest scenes across the country, he took exception to the characterization of the Dubuque Street protestors as uniformly and unquestionably “peaceful.” But there are important gradations between “not entirely peaceful” and a conclusion that they were “acting in a violent manner”. Along with the belligerent and threatening comments from some of the protestors and their preparations to persevere in spite of potential tear gassing, he also cited the several vehicles that were idling among the crowd as a concerning variable. The feeling was that there was no advantage – in terms of de-escalation or alternative resolution – to be gained by waiting. On the contrary, in his view, the likelihood of actual violence and physical attempts to breach the line was only bound to increase. With due respect for this officer’s experience and firsthand perceptions, we again note that the unlawful assembly call and dispersal order was made by ISP and we were not able to learn from that agency what facts formed the basis for that decision. And we also note that on June 3, officers did report receiving continual and sustained threats of harm by some of the protestors. The question becomes whether the reported sustained “threats” of violence (as opposed to actual “acts” of violence) qualify as “acting in a violent manner”. The multiple instances of property damage observed by officers during the course of the march, while complicating the portrayal of the crowd’s “peacefulness,” was also not a direct threat to law enforcement – and was consistent with conduct that had been 39 | P a g e tolerated earlier in the days of unrest. Moreover, and perhaps most importantly, it is obvious that large swaths of the group were indeed peaceful, sign-holding individuals whose priority was to exercise their First Amendment rights of expression in a non- violent way. We have looked at scenarios from different jurisdictions during the same period, in which the mixture of motivations and behaviors of large crowds contribute to the challenging circumstances for law enforcement. Even in the face of more overt provocations, agencies can bear the brunt of sincere criticism from participants whose own behavior was completely restrained, and who were genuinely unaware of any inciting conduct that led to an “unlawful assembly” determination. Here, this dynamic was even more in play. This reality gave additional import to the dispersal orders and accompanying warnings that were the precursor to the use of force. Unfortunately, that process turned out to be a significant weakness in the operation. On a forward going basis, it would be helpful for ICPD and the City to further consider what set of facts should be requisite in a public protest setting prior to the use of the state’s Unlawful Assembly Statute. RECOMMENDATION 10 The City should consider what specific manner of statement or acts constitute “acting in a violent manner” in a protest situation and would be requisite prior to the initiation of Iowa’s Unlawful Assembly Statute, so as to better equip ICPD in making these assessments. Dispersal Orders and Warnings It is clear that the incident commander from ISP did issue the order to disperse and accompanying warnings on multiple occasions in the moments preceding the use of chemical munitions. It is also clear that some members of the protest group heard these communications and were aware of the possibility that tear gas would follow from a failure to leave the area; one woman (who had been part of the first contingent to engage) announced this very fact to the crowd through a megaphone in the seconds before deployment. Additionally, the identification of “street medics” within the protest group, and the availability on scene of materials to treat those affected by the gas, suggests that some level of awareness existed among the crowd at large of the potential deployment of tear gas. But a significant amount of evidence also supports the notion that many of the individual marchers had no awareness that the actual deployment of tear gas was about to 40 | P a g e happen.29 In reviewing the relevant recordings from multiple perspectives, we were struck by the way that, from many angles, the relevant announcements through the police loudspeaker system were simply inaudible. This limited capacity – another function of preparedness challenges – undermined the notion that the crowd was collectively and meaningfully “on notice” and thus accountable for the consequences that ensued. While the dispersal declaration and orders were taken directly from the Iowa statute, there should be care taken to ensure that the instructions are able to be heard by all protest participants. Moreover, while not required by the statute, protestors should be advised on what route the crowd should take to disperse. These circumstances had important implications for the deployment of munitions that followed, and certainly factored into the widespread negativity that characterized public (and local government) response to the events of June 3.30 Accordingly, improvements and innovations in this arena are a worthwhile focal point. RECOMMENDATION 11 ICPD should ensure that any future declarations of unlawful assembly and orders to disperse in a protest situation are audible and include directions for crowd departure. RECOMMENDATION 12 ICPD should include specific language in its crowd control policy, which we discuss in greater detail below, to provide more specific guidance than the current direction to “issue warnings.”31 RECOMMENDATION 13 ICPD should invest in equipment and study alternative techniques that would help ensure that orders and warnings were comprehensively clear and audible in the large crowd context. 29 This was a consistent theme in both the written complaints to the Community Police Review Board and the supplemental interviews we had with participants: each insisted that the tear gas came as a complete and unjustified surprise, and the lack of forewarning contributed to their strong criticism of police action that night. 30 In our and others’ evaluation of these types of events throughout the summer, we have found that unclear or unheard dispersal orders are a repeated tactical deficiency. 31 We discuss ICPD’s crowd control policy more generally, and with additional recommendations, below. 41 | P a g e RECOMMENDATION 14 ICPD should explore innovative approaches to crowd notification – such as real-time social media broadcasting– that could facilitate enhanced communications with the public. Use of Flashbangs, Tear Gas, and Other Munitions It is noteworthy that the Iowa City Metro Special Response Team, staffed and led primarily by ICPD personnel, was the on-scene group with the most training and experience in deploying the chemical munitions that were used on June 3. It is also noteworthy that, prior to June 3, they had not been deployed in crowd control contexts, and lacked experience and training that was specific to the situation that confronted them that night. Indeed, flashbangs and tear gas are most frequently used in very specific contexts involving armed and dangerous individuals, such as hostage rescue or “dynamic entries” against barricaded suspects. Accordingly, their use against a crowd of a few hundred marchers who were demonstrating against racial injustice and who were largely static (if clearly animated), had a particular resonance. It clearly shocked and frightened many of the participants. By their very nature, the munitions did not distinguish between the aggressive and the passive, the aware and the unaware, or the defiant and the obedient. In these ways, and in the specific context of George Floyd movement, these tactics invoked images of “crackdowns” against dissent in other countries and in other repudiated chapters of our own country’s racial and political history. All of this is problematic, and the best evidence of the disconnect between the deployment and the larger circumstances is that tear gas was effectively “taken off the table” as an option for ICPD’s ongoing participation in the joint command.32 City officials issued a formal apology for what had happened, and assured protestors that they were committed to ensuring that it did not recur. That said, ICPD’s representatives respectfully continued to defend the tactic in discussions for this review. And they did so for a simple reason: that the situation was an untenable one, that action to enforce the dispersal order was needed, and that other methods could well have resulted in significantly greater injuries to both the public and law enforcement. 32 Additionally, in the aftermath of June 3, the University of Iowa Police Department directed its own members of the Metro SRT to “stand down” from operations within the joint command in which the use of chemical munitions was likely to occur. 42 | P a g e In other words, their strongest defense of use of gas was that it obviated the need to confront the crowd by other means – specifically the batons and shields with which their frontline officers were equipped. They took some measure of pride in the lack of arrests and reported injuries and felt that the criticisms had been based on an incomplete characterization of the dynamics on Dubuque Street. ICPD’s framing creates a thought-provoking new dichotomy: not between tear gas and nothing, but instead between tear gas and other physical force options that presented their own risks of harm to both officers and crowd members. However, while we acknowledge that other physical approaches to enforcement of the order carried their own pitfalls (if not some of the stigmas associated with tear gas), we also see flaws in this argument. The problem with ICPD’s proposed framing is that it takes as a presumption that force of any kind was justified. It assumes with questionable legitimacy that the requirements for declaring the unlawful assembly that legally predicated the force had in fact been satisfied. And it accepts that preventing the protestors from reaching the interstate was itself a goal worth engaging in acts of crowd control and deployment of munitions unprecedented in Iowa City’s recent history. Most significantly, the haste with which the final moments before deployment unfolded are a cause to second guess.33 The formulation of the plan and sequencing minutes before the large group had actually arrived was, on the one hand, necessary if it were to happen at all. And ICPD’s preliminary encounter at the blockade line with several members of the group presumably did little to increase the Department’s optimism about compliance and non-aggression. But the rapidity of the actual deployment, particularly in relation to the close proximity of the only (and somewhat inaudible) warnings and the apparent lack of direct physical aggression from the crowd, suggests that at some point the result had become foreordained. We make these observations while reiterating our overall impression of the officers’ professionalism and lack of malice throughout the event – again in marked contrast to other jurisdictions. In our extensive review of body camera video and accompanying audio, we heard very few comments that were even arguably hostile to crowd members. This reflected well on the agency and its personnel. 33 We again note that the ultimate decision-making authority in the operation – including the timing of the order to deploy the munitions – rested with the Iowa State Patrol supervisor. But if ICPD had wanted to, they could have declined the mission. 43 | P a g e At the same time, we note at least one exception to this finding. During the lengthy aftermath of the initial flashbangs and munitions, a supervisor was asked about additional responses to remaining protestors and remarked that they should just “Let ‘em enjoy the gas.” While this was said in the context of limiting further force, the tone suggested a callousness that did not comport with the larger quality of the communications. In an era of both increased transparency and strained relations between law enforcement and the community, we encourage ICPD to be mindful of these recorded demeanor issues as part of its regular review process. RECOMMENDATION 15 ICPD should review body camera footage after critical incidents, identify any remarks that are inconsistent with Department expectations, and ensure accountability and remediation as appropriate. More broadly, these techniques – and others that were used later in the encounter (as we discuss next) – have raised questions about whether their use in the crowd control context is consistent with public expectations and best practices. Ideally, there is considerable overlap between these two standards. We know that the City is committed to hearing and responding to the concerned voices that have emerged since June 3. For example, City Council members drafted a 17-point resolution that incorporates some of the reforms proposed by the Iowa Freedom Riders. Additional Force Deployments After the initial use of flashbangs and tear gas drove the crowd back and changed the dynamics of the encounter, a significant number of protestors remained in the area for the better part of an hour. The unified law enforcement agencies on the skirmish line held their ground and periodically used additional measures – including further chemical munitions – to reinforce the dispersal order and to respond to subsequent individual acts of aggression (which included crowd members throwing projectiles – such as gas canisters – back at the line of officers).34 The table on the following page details deployment. 34 We know that the majority of the force on June 3 was used by members of the Iowa City Metro SRT, most of whom were from ICPD and who acted at the direction of an ICPD supervisor. In response to a Public Records Act request, the Iowa State Patrol acknowledged its personnel using one tear gas canister. The Sheriff’s Office informed us that its personnel did use force at the scene but did not provide particulars. 44 | P a g e Table 2: Less Lethal Munitions Deployed on June 3, 2020 Less Lethal Name Classification Delivery Method Time Total Count Oleoresin Capsicum (OC) Triple-Chaser Grenade Inflammatory: localized heat, redness, swelling, and pain to skin/tissue Hand thrown 11:04, 11:22 7 Ortho- Chlorobenzalmalononitrite (CS) Triple-Chaser Grenade Irritant: irritation to eyes and respiratory system Hand thrown 11:04, 11:22 9 Saf-Smoke White Grenade Distraction/conceal- ment; can multiply effect of OC/CS gas Hand thrown 11:04, 11:31 5 37mm OC Skat Shell Inflammatory Launched 11:04, 11:22, 11:35 4 37mm CS Skat Shell Irritant Launched 11:04, 11:22, 11:35 4 Stinger Grenade Rubber Pellets CS Pain compliance / irritant Launched 11:19 and/or 11:22 2 Live (OC) & Inert (no irritant) PepperBall Pain compliance / inflammatory Launched 11:19 or 11:22 or 11:31 15 (estimated) 12g Distraction Devices (“flashbang”) Distraction device Hand thrown 11:04 5 OC Spray Inflammatory Handheld 11:04 Various officers deployed While the use of tear gas seemed to generate the most notoriety and criticism in the incident aftermath, it was accompanied by other types of munition that included 45 | P a g e handheld OC (or “pepper”) spray, rubber pellets for pain compliance, and pepper balls fired from a special less-lethal weapon.35 Overall, the assessment of these additional measures in the later stages of the encounter falls within a different context than the initial flashbangs and tear gas combination. This is because, whatever the initial confusion, the remaining protestors’ subsequent awareness of the circumstances (including the “unlawful assembly” and related orders and warnings) is obviously clear – as were the overt acts of aggression from a small number of participants. Still, to the extent possible, ICPD should make a formal assessment of each use of force to evaluate it within the context of prevailing facts and Department policy. In our review of the recordings, for example, we had questions about an ICPD officer’s visible use of handheld OC spray in the face of a non-aggressive (if non-compliant) protestor; this was in seeming contravention of the “active resistance” requirement under which the use of such spray is characterized. Conversely, the ICPD’s lead supervisor provides guidance that is clear and consistent with policy when he authorizes the PepperBall launcher specifically for protestors who are throwing things at the line. Our understanding from ICPD leadership was that, in lieu of their normal force review process, they asked participating officers for a written narrative describing their observations and actions on Dubuque Street.36 This was in part because of their awareness that outside scrutiny of the incident – including this review – was going to occur, and they therefore wanted to refrain from reaching judgments prematurely. This view appears to be a misperception of the objective of this review; it is not an internal investigation into specific uses of force by ICPD officers that should be undertaken in every force incident. 35 We noted that, sometime toward the latter half of the incident, ICPD command discussed that it might “run out” of less lethal munitions at the scene and requested that additional munitions be brought to Dubuque Street. It was, perhaps, because of this that ICPD deployed inert PepperBall rounds, which are more commonly used in training scenarios rather than in live incidents. We also noted that, in their report regarding the types of munitions used, ICPD reported that they requested additional munitions from the City’s Emergency Management Department, and that Emergency Management provided several Stinger Grenades from the Iowa Medical and Classification Center (IMCC), a correctional facility located in Coralville. The incident was resolved without needing additional munitions. But that they nearly “ran out” again points to the scale of the incident, the extensive and sustained deployment of munitions, and the extent to which it exceeded the agency’s normal preparedness level. 36 We were provided these narratives, which range in detail and were clearly considered unusual by the officers from a protocol perspective. 46 | P a g e And it was in contrast to the standard protocol they followed in conjunction with the controlling force used to effectuate the one arrest that night (of the lone individual who was the last to remain on scene and showed no intention of leaving). While we understand this rationale – and while the highly unusual scope and volume of force against individuals who were not taken into custody created documentation issues for myriad agencies during this time – we recommend that the Department conduct a more formal force investigation review and glean what it can from the actions of its personnel on June 3. RECOMMENDATION 16 ICPD should assess the individual uses of force by its personnel on June 3 in keeping with its standard protocol, and should respond with accountability measures, additional training, or other feedback as appropriate. Coordination of Medical Response There was seemingly confusion about the Fire Department and Johnson County Ambulance’s response to June 3, especially as it related to providing medical care to protestors immediately following the first deployment of less lethal. We identified this briefly in our review, above, and elaborate upon it here. In reviewing evidence, we determined that emergency medical assistance was requested to Dubuque Street via dispatch at 11:09 PM, approximately five minutes after the first deployment of less lethal munitions. An ambulance arrived at the scene sometime shortly thereafter and, as viewed in video evidence, drove slowly into the crowd to assist with what was reported to be a seizure victim.37 Around this same time, ICPD deployed a second round of less-lethal munitions, some of which appear to have struck the side of the ambulance. At approximately 11:25 PM, the responding Emergency Medical Services (EMS) team requested assistance as Dubuque Street and Foster Road via radio, stating that “things were being thrown” at them and that they were being surrounded by the crowd. At approximately 11:30 PM, ICPD requested, via radio, that the ambulance shut off its headlights as the oncoming beams were “blinding” the officers on the skirmish line and instructing the ambulance to drive over the median and cross the skirmish line to a safer location. 37 As mentioned previously, our understanding is that the afflicted individual ultimately declined medical transport of his own volition. 47 | P a g e City leadership reported that the Johnson County Ambulance and the Iowa City Fire Department fire engine were instructed to stage on the west side of the Iowa River at the onset of the June 3 incident. When these stand-by units received the radio call from dispatch to respond into the crowd for the seizure incident, the responding Ambulance unit assumed that this order had already been approved by the law enforcement on scene and responded into the crowd. However, according to ICPD leadership, the medical response had not been approved by law enforcement at the Command Post or on the ground. As such, ICPD reported, the Ambulance unit, staffed by two Paramedics, responded prematurely into the crowd and into an active scene before receiving clearance to do so. As a result, the ambulance and Paramedics were impacted by less lethal munitions and by the agitated crowd (one Paramedic reported that she felt “threatened” by the crowd and that one protestor grabbed her vest).38 Clearly, there was miscommunication and lack of coordination here that could have had dire consequences and did not contribute to a sense of professionalism expected of individuals working toward a common goal. It is incumbent upon the various stakeholders to consider this part of the response with an objective of improving coordination on a going forward basis. RECOMMENDATION 17 The City, in collaboration with ICPD, Johnson County Ambulance, the Joint Emergency Communications Center, and the Iowa City Fire Department, should review the miscommunication that occurred and work to develop protocols intended to improve coordination for police and rescue response for future incidents. Inability to Identify Officers On June 3, all ICPD patrol level officers were attired in the agency’s tactical uniform: black pants with external cargo pockets, black long or short-sleeved shirt, external protective vest, gloves, and helmet with face shield. Some officers wore a gas mask throughout the incident and others put it on immediately prior to deployment of gas. Some line officers carried a shield and/or baton. ICPD Special Response Team officers were attired in a gray tactical uniform with external leg holster; the front and back of 38 One of the protestor participants whom we interviewed mentioned specifically that the sight of munition canisters striking an ambulance that was there to render aid contributed significantly to the impression of police wrongdoing. 48 | P a g e their external vests were labeled with the word “POLICE” in white and their gray long- sleeved shirts had the ICPD insignia. Both ICPD tactical uniforms do not have any identifying information and, when coupled with a face shield and/or a gas mask, it is nearly impossible to identify individual officers. One officer in command on the scene noted that his inability to identify the officers on the line made command and control difficult as he could not identify who was who. To his credit, this supervisor included this same issue in his post-incident written summary and suggestions for improvement. In the wake of “para-militarized” police responses to protests across the nation, there has been much discussion of law enforcements’ tactical uniform, often referred to as “riot gear.” Some argue that the tactical uniform creates a perception of domination and militarization, serving to hide and dehumanize officers and strike fear and intimidation. Others retort that the tactical uniform increases officer safety and provides the command presence necessary in crowd control events. Regardless, one theme emerges from many of these discussions: the tactical uniform should provide clear identification of the officer, both for the public and for effective command and control as well as post-incident review of force incidents. Many agencies now label tactical gear, such as helmets and vests, with badge numbers and/or officer last names for the purposes of identifying officers; ideally, the identification should be visible from both front and back. We encourage ICPD to align its uniform policy in keeping with this approach. RECOMMENDATION 18 ICPD should revise its uniform regulations to ensure that officers in tactical gear can be clearly identified during their operations, both internally and for purposes of public accountability. Decision to Arrest Protester As noted above, on June 7, 2020, ICPD arrested a protester (and leader of the Iowa Freedom Riders) for his actions on June 3 (as well as a possession of marijuana charge that was discovered incident to his arrest). The protester was charged with unlawful assembly and disorderly conduct, spent several days in jail, and while in custody, was not able to participate in subsequent protest activity. This action temporarily sidelined one of the movement’s more provocative members, and it came at a cost regarding public trust: there was speculation that the “retroactive” 49 | P a g e arrest of this individual, who had emerged as a vocal Black leader of the protest movement, was a form of disparate treatment that was motivated by a desire to interfere with his First Amendment activity. The arrest itself became the basis for further protests. The narrative of the police report speaks of a group of individuals vandalizing street signs and committing other property damage but does not attribute any act to this arrestee. And the narrative notes that several individuals threw rocks, bricks, and tear gas canisters and that a police officer was injured as a result of a thrown object – but again does not attribute any of these actions to the person arrested. Finally, the report notes that a female in the group stood nearby the arrestee and threatened officers with violence, but the report does not attribute the arrestee with making similar statements. In short, the report itself does little to dissuade those who believe that the man arrested several days later was singled out more for his believed leadership role in the process than his direct involvement in any violent criminal activity. The City has provided us with further details about the rationale behind the decision and the legitimacy of concerns about the man’s actions; additionally, our understanding is that other justice system entities were consulted. These factors – and the resultant conviction – are relevant as counterbalance to the notion that the arrest was baseless. Nonetheless, the perception gap was real, and the explanations only go so far in closing it for those who believed the arrest to be unreasonably selective. On June 17, 2020, the Mayor of Iowa City wrote a letter to the Johnson County Attorney on behalf of City Council requesting that all charges be dismissed against Black Lives Matter protestors, including this individual. He had been charged with both unlawful assembly and disorderly conduct, but, two days later, pursuant to a plea agreement, pleaded guilty to disorderly conduct while the unlawful assembly charge was dismissed. He received “time served” for his days in jail prior to the plea.39 Police agencies generally and traditionally have had largely unfettered discretion regarding when and whether to arrest individuals, particularly misdemeanors. The opportunity to deliberate is even greater when enforcement action is not contemporaneous. In the context of policing and First Amendment activity, it would be 39 The issue of the charges pending against the protestors as a result of the June 3 and other protests was recently revisited in the public narrative when it was reported that a man who drove his car purposely in the direction of protestors later in the summer received a plea arrangement whereby he also received a “time served” sentence after spending over two months in jail and avoided additional jail time. Allegations were again made about disparate treatment within the justice system considering the difference in severities of the two offenses. 50 | P a g e helpful to have engagement and dialogue with Iowa City leadership and the public to receive input on when and whether to arrest individuals on the basis of their conduct, and whether charges should be pursued when arrest occurs.40 Such an exchange would help ensure not only that the Department was reflecting community priorities in its approach but that the consensus was based on accurate information as to the underlying facts. As Iowa City continues to reimagine its public safety response, this is a policy area where the Police Department could benefit from additional community input on a forward going basis. RECOMMENDATION 19 Iowa City should engage in dialogue with its police department on how best to address protestors involved in disorderly conduct and use the tools available within the criminal justice system. [THE REMAINDER OF THIS PAGE INTENTIONALLY LEFT BLANK] 40 Once the case is filed by the County Attorney, these decisions no longer belong to the Police Department; at that point, disposition of the charges becomes the County Attorney’s prerogative. 51 | P a g e After June 3: A Shift in Approach As discussed above, the actions of law enforcement on Dubuque Street were met with strong public disapproval throughout Iowa City. The choice to thwart the protestors’ desire to demonstrate on the I-80 was itself likely to be unpopular in the context of the powerful, heartfelt reactions to the death of George Floyd; the use of tear gas and other munitions to forcefully drive away a crowd of hundreds compounded this disconnect. The aggressive crowd control tactics were unprecedented in recent memory, and they prompted anger, bewilderment, and official apologies in the coming days. The events of June 3 had two other immediate consequences as well: they galvanized a broader and deeper wave of support for the local Black Live Matter movement, and they provoked a significant alteration of strategy and operational responsibility among the participating agencies of the joint command. On June 4, protestors again met at the Pentacrest in downtown Iowa City, this time accompanied by the Mayor and other elected officials. After marching for nearly five hours, the crowd again marched down Dubuque Street toward the highway. Shortly after 9:30 PM, the crowd, numbering more than 1,000 people, moved toward the on- ramp. Along the way, some protestors vandalized the pavement, exit signs, and road barriers. At the on-ramp, protestors were met with ICPD and ISP police vehicles and officers. Unlike on June 3, however, the officers reportedly moved their police vehicles. At some point, ISP requested that the Department of Transportation reroute traffic on the I-80. Shortly after 10:00 PM, the protestors marched onto the empty highway. After marching for approximately 20 minutes, the crowd exited the highway and returned to downtown Iowa City via Dubuque Street. And this access to the I-80 occurred again on June 5, though for a much longer length of time and with considerable spray painting to the roadway and median barriers, but with no clashes between police and protestors. On June 6, ISP again prohibited access to the highway. Protesters in other jurisdictions throughout Iowa State, such as Coralville, were copying Iowa City by marching on their local highways (such as Highways 1 and 218), creating a state-wide situation that ISP 52 | P a g e indicated it could not adequately staff.41 Instead, the protestors marched to Kinnick Stadium, where they vandalized the stadium statue, stadium, and surrounding buildings and roadways. As noted above, on June 7, ICPD arrested a protest leader, prompting more protests on the evening of June 7 and 8. On the evening of June 8, the Iowa Freedom Riders (“IFR”) – a grassroots activist group that had organized and found its voice with remarkable speed – called for the end of vandalism and, on June 9, urged the halt of all protest activity while focusing on direct engagement with elected officials.42 The City Council called an emergency session to hear the Iowa Freedom Riders’ demands in an effort to address the structural dynamics that had prompted nation-wide reform movement in late May. Protests and demonstrations recurred intermittently in the latter stages of the summer, and ICPD was sometimes a focus of criticism for its handling of these subsequent events. Late August, for example, saw the Iowa Freedom Riders call for four days of additional protest, and there were incidents involving cars allegedly driving into demonstrators on purpose before leaving the scene, including the arrest of one described above. Through all of these developments, there were no further tear gas or other less lethal munition deployments in the City after June 3. The stark differences between the law enforcement tactics on June 3 and the approach on the subsequent days of the protest movement – particularly as illustrated by the facilitating of access to the interstate on the nights of June 4 and 5 – were the function of several factors. Some of these related to evolutions in the agencies’ ability to recognize and adjust to the scale of what was occurring.43 Preparedness, or the lack thereof, was a consistent issue in jurisdictions across America that had not foreseen the sudden and dramatic rise of demonstration activity and unrest that unfolded at that time. And, in Iowa City and for ICPD, the shift was a direct response to perceived and actual missteps in the handling of Dubuque Street. Iowa City’s leadership made a collective decision that ICPD was to stand down from any sort of additional front-line participation with the Iowa State Patrol in blocking 41 It would have been helpful to have learned what ISP’s plan would have been should the protestors have demanded to access the Interstate on this date. Unfortunately, we were not able to do so as a result of ISP’s determination not to cooperate in this review. 42 While the IFR called for an end to vandalism, some continued to vandalize Iowa City public and private property. 43 For example, we discuss below the bolstering of the unified command structure in Iowa City that occurred after June 3. 53 | P a g e protestor access to the interstate.44 This was particularly true in relation to the Metro SRT forces, and the responsibility for using chemical munitions of any kind against protestors. Moreover, the City took steps to actively engage with and support subsequent protest activity – including the march that reached the I-80 on June 4. City officials and ICPD communicated this new mandate to the Iowa State Patrol, which reportedly accepted and accommodated it without significant friction between the agencies. Indeed, a significant change in the course of that week stemmed from the simple fact of ISP’s devotion of greatly increased resources to Iowa City in terms of personnel, equipment, and command-level staff. By the afternoon of June 4, ISP had substantially more capability on scene, thus lessening its reliance on ICPD and other agencies. And, in a notable adjustment, for two days ISP changed its insistence on blocking highway access to protest activity.45 As a result of increased ISP deployment, ICPD could provide mutual aid of a different nature. On June 4 and 5, then, ICPD deployed officers and vehicles to the highway to support various missions, ranging from “peacekeeping,” traffic control, and highway safety to, at some points, front line support and arrests.46 This “freed up” all State Patrol personnel to be the commanding front line and, if needed, to deploy their own chemical munitions. (They did not do so.) Our further understanding is that ISP pursued avenues of communication/negotiation with protestors to a much greater extent, and with beneficial results. ICPD leadership also reported that both its Command Post and command structure became more robust as the days progressed. On the evening of June 4 and for approximately ten days after, the Command Post was staffed with the City Manager, more senior personnel from ISP, including the ISP Commander at some points, the Sheriff, Johnson County Emergency Management, the Fire Dept. Deputy Chief, and personnel from the County Attorney’s office. These higher-ranking personnel brought more experience and the capacity to make executive decisions. The Command Post 44 The new direction was for the Department to provide backup resources as needed, and only to directly engage or use force in the event of an emergency situation. 45 We were told that this happened, at least in part, at the request of Iowa City officials. 46 While the fundamental shift away from the latitude to use tear gas was relatively clear, it should be noted that the dynamic conditions on the ground made the subsequent days challenging in their own right, and the leadership’s vision for how and where to engage was not always seamless or consistent. This was, understandably, a source of frustration for line-level officers at times. 54 | P a g e also established an intelligence capacity, including ICPD and Coralville detectives and agents from the State Division of Criminal Investigation (DCI). The technological capacity increased as well, with monitors to view live feeds from the University surveillance cameras and a dedicated technology officer. The adjustments made by law enforcement were to their credit in many respects, and they illustrate the ways that some of the troubling aspects of the June 3 confrontation were reflective of preparation issues and inexperience more than malice toward the protestors or a disregard for their cause. [THE REMAINDER OF THIS PAGE INTENTIONALLY LEFT BLANK] 55 | P a g e Additional Policy and Procedural Issues As part of the scope of our assignment, ICPD provided relevant General Orders, Guidelines, manuals, and plans for our review. OIR Group noted that ICPD’s policies related to crowd control and use of less lethal weapons call for updating and consolidation to ensure that future events are managed with more efficacy and are in line with modern policing models for crowd control. We also take this opportunity to address other structural issues relating to large-scale events like the summer’s protests and discuss them in the context of guidance already provided by City officials. Use of Force Directives in Resolution 20-159 On June 16, 2020, Council passed a 17-point resolution calling for a “restructuring” of ICPD with more focus on community policing – a continuation of the model that the Department has pursued since 2013 but one infused with new thinking and driven by the direct input of activists in the aftermath of the June protests. This resolution also featured responsive elements that related to use of force. For example, and significantly, the resolution directed the City Manager to “expressly ban, in the ICPD’s general orders, any use of chokeholds or any other maneuver that cuts off oxygen or blood flow.” The resolution further prohibits “the use of tear gas, rubber bullets and flashbangs against peaceful protestors.” With regard to the use of neck restraints, direction for ICPD leadership and its officers is clear: the use of the hold is no longer authorized as a force option. However, the resolution provides considerably less clarity about the conditions under which less lethal munitions may be used against individuals engaged in protest activity. This speaks in part to the difference between “crowd control” (which refers to a range of activities, from a large-scale public celebration to civil unrest) and Constitutionally-protected “speech” or “assembly” in the form of marches of other demonstrations – which can, of course, involve large crowds. Interestingly, the resolution does not apparently contemplate a “ban” on deployment of less-lethal munitions, even in dealing with protest activity (which leadership in other cities has done). Rather, the current language infers there may be situations authorizing use of the identified munitions against “non-peaceful” participants engaged in protest activity. But there is no further guidance regarding the conditions under which such munitions might be deployed. 56 | P a g e While the disapproval of certain techniques “against peaceful protestors” seems eminently reasonable and appropriate – and while it is partly a reaction to actual excesses by American law enforcement agencies this summer – the application of that concept is complicated by blurred lines and the divergent conduct found within crowds of demonstrators. The intentions of the majority of peaceful, passively resistant participants can easily be undermined by the aggressions or assaultive behavior of a few, with detrimental implications for crowd and officer safety. Accordingly, the most useful policies will reflect – and try to accommodate – the complexities that often arise. Designing such a policy is, of course, easier said than done. But there are core principles that can help constructively shape the mindset of officers while providing them with the discretion to respond effectively under exigent circumstances. First is an emphasis on alternatives to force that promote the use of de-escalation tactics (including patience, clear announcements, negotiation, and other techniques). The use of less-lethal munitions and other force options in the protest context should be reserved for “last resort” situations involving actual assaultive behavior and/or significant, potentially dangerous threats of property destruction. Crowds should be given every opportunity to understand the bases for enforcement action, time to comply, and a clear means of avoiding munitions (such as tear gas) by leaving the area through an obvious route. Another important principle relates to targeting any necessary force to the extent possible: looking for proportional responses that focus on violent behaviors and individuals while preserving the rights and safety of the larger group.47 The City might consider providing the police further instruction that invectives, verbal aggression, hostile gestures, and threats alone are insufficient to justify the use of less lethal munitions but authorizing potential use in situations where police are being subject to hurled projectiles or other physical activity jeopardizing their safety. The City should advise the police on what type of property protection would justify the use of less lethal munitions with perhaps minor vandalism such as defacing of signs or breaking of windows being insufficient to deploy munitions but authorizing potential deployment to prevent major and dangerous property damage such as arson of police vehicles or city buildings or looting of businesses. 47 Some agencies found success during the summer’s challenging, large-scale crowd events by designating specific, small cadres of officers to move with more flexibility and address specific problems through targeted arrest or other focused interventions. 57 | P a g e Finally, the City should provide further guidance on whether less lethal munitions are authorized to prevent unauthorized access or forced entry to some sensitive City facilities such as City Hall and the Police Station within but that they are not to be used to prevent access to City streets or the Interstate. It is, of course, important for ICPD to be active participants in this process – responsive to the City’s policy vision while contributing its own expertise and ideas about how best to effectuate it. We also take the view that the City and its police department should not develop and finalize policies relating to crowd control completely on their own. Rather, consistent with former President Obama’s Task Force on 21 st Century policing and the current commitment that the City has placed on community engagement as it reimagines its public safety function, the parties should continue to engage the Iowa City community as policies are being reconsidered and refined. RECOMMENDATION 20 Iowa City leadership should seek community input and feedback from ICPD experts in crafting policy parameters for use of force and deployment of munitions in the context of protest activity. Crowd Control Policy Throughout this report, we make recommendations related to crowd control policies and tactics. As such, we evaluated ICPD’s currently existing crowd control policy and determined that ICPD does not have a comprehensive policy to guide operations. Below, we provide a detailed analysis of ICPD’s current guidelines and the gaps within them. Specifically, we found references to crowd control guidelines and tactics in three different, currently active, ICPD policy documents. These documents each have elements of crowd control policy, but as shown in the table below, none are comprehensive. For example, the “Mass Arrest / Disturbance” policy provides guidelines for use of less lethal munitions in a “situation that escalates or appears that it may escalate to the point where [less-lethal] munitions are being considered” but does not explicitly define if or how to deploy less lethal in a crowd control scenario except for use of pepper ball. The policies are summarized in Table 3, below. 58 | P a g e Table 3: Existing Policies Related to Crowd Control Name Updated Policy Contains “Gaps” in Policy SOG 01-01: Mass Arrest/ Disturbance October 2001  Details some procedures to be followed in crowd and mass arrest situations  Guidelines for use of less lethal in a “situation that escalates or appears that it may escalate to the point where [less-lethal] munitions are being considered” but no specific crowd control language  Details calling other agencies for mutual aid  Specific guidance on use of PepperBall  Detailed arrest protocol  Specific guidelines for use of force (all kinds) in crowd control  Specific tactics for crowd control  Dispersal order language or instructions  Does not provide guidance for form/function of mutual aid SOG 07-01: All Hazards Plan August 2019  Details the Incident Command System, or actions required when responding to an “unusual occurrence” like June 3  Includes Command, Planning, Operations, Logistics, and Finance/Admin  Comments on requests for mutual aid, stating that ICPD retains command  Requires mandatory annual training on ICS  Any policy / guidelines for use of force (all kinds) in crowd control  Dispersal order language or instructions  Does not provide guidance for form/function of mutual aid General Order 89- 04: Civil Rights April 2020  Policy to consolidate all other polices related to Civil Rights, including right to peaceful assembly  Any guidelines for use of force (all kinds) in crowd control  Any tactics related to crowd control 59 | P a g e Name Updated Policy Contains “Gaps” in Policy  Police are responsible for protecting participants and non-participants and for “dealing” with illegal acts promptly  Details that ICPD prohibits other agencies operating in their jurisdiction to use excessive force on non- violent demonstrators  Dispersal order language or instructions Various organizations have recently offered guidance for law enforcement agencies that are creating updated, comprehensive crowd control polices.48 Importantly, some of the common themes to emerge reflect current sensibilities about the evolving relationship between police practices and demonstration activity – including protests against the police. They include the following focal points:  Protecting and facilitating peaceful free speech and expression  The likelihood that police action will improve the situation  The seriousness of the offense(s) and objective dangers that they present  Minimizing the use of weapons/militarization: specific guidelines for uses of force, and, when appropriate, explicit prohibition of use of some munition types  Increasing communication and coordination: specific guidelines for de-escalation techniques, mutual aid coordination, etc. Indeed, there are specific model policies from which ICPD can create a comprehensive and clear crowd control policy. Specifically, this policy should contain the elements noted above. 48 A good example of the work product that has emerged this year was issued by the Policing Project at the NYU School of Law in October. It is entitled “Policing Protests to Protect Constitutional Rights and Public Safety.” 60 | P a g e We also suggest the addition of specific operational guidelines or protocols related to:  Definitions of crowd control-related terms as defined/established by Iowa City and/or ICPD, specifically. For example, how to define an “unlawful assembly” or “civil disturbance” or “demonstration”  Specific tactics and techniques related to crowd control, especially those related to officer deployment, information gathering, negotiation and de-escalation  Crowd dispersal, including specific dispersal order language, instructions for dispersal, method(s) for issuing the order, and designation of dispersal routes  Specific role/expectations for mutual aid/joint responses  Logs, such as logging when and by whom dispersal orders were made, munitions deployed or injuries  Specific guidelines for deployment of less lethal munitions (discussed in more detail later in this report) in crowd control  Deactivation We do note that ICPD does have a robust policy related to management response and logistics planning for mass disturbances such as protests. ICPD’s “All Hazards Plan” clearly defines and outlines the Incident Command System, a management response system used by many agencies nationwide. As we detail later in this report, however, ICPD did not effectively utilize the Incident Command System on June 3. These specific cases highlight that merely having a policy does not always result in successful implementation of said policy. Other factors, such as training, planning, and coordinated leadership in the face of unfolding events, are generally needed to reinforce the guidance policy provides. Still, we recommend that ICPD create a consolidated, clear policy related to crowd control as a foundation for its future responses. RECOMMENDATION 21 ICPD should review, consolidate, and update its different crowd control policies to eliminate gaps, increase clarity, and reflect current community standards and expectations, in consideration of the principles articulated herein. With regard to the use of PepperBall in a crowd control context, the relevant policy language reads as follows: PepperBall may also be used to disperse unruly or rioting crowds which have or are threatening to unlawfully damage property or threatening physical violence. 61 | P a g e There is no definition in the policy as to what constitutes an “unruly” crowd, providing insufficient guidance as to appropriate deployment of the weaponry and leaving its use to a wide range of interpretation. ICPD should revise its existing policy and limit use to physically aggressive or combative individuals, rather than as a general tool for dispersal of an “unruly” crowd. RECOMMENDATION 22 ICPD should re-evaluate and codify its approach to the use of less lethal munitions for crowd control in a manner that, by creating narrow, particularized standards for deployment, emphasizes the wide latitude that should be given to speech activities and recognizes the public’s right to peaceably demonstrate. RECOMMENDATION 23 ICPD should modify policy related to use of pepper ball rounds in crowd control situations to limit use only against physically aggressive or combative individuals, rather than as a general tool for dispersal of an “unruly or rioting” crowd. Additionally, we note that, in the interest of transparency and fostering community trust, increasingly law enforcement agencies are publishing all policies, such as entire Policy Manuals, on their Department websites.49 ICPD’s website lists the Department’s General Orders, but these are not searchable nor comprehensive, and the website does not list Special Operations Guides. Consistent with former President Obama’s 21 st Century Policing Task Force Recommendation, posting an online, public and searchable policy manual may go a long way as ICPD seeks to establish more transparency with its community. RECOMMENDATION 24 ICPD should post its policy manual on its website with a searchable function. Training One consistent theme nationwide is that agencies were largely insufficiently trained for the magnitude and nature of the summer’s protest activity. This was especially true in Iowa City. 49 Some agencies have chosen not to post operating guidelines that, if public, might undermine their efficacy (for example, policies related to Special Operations teams tactics or protection details). Because we have seen overuse, this practice should be carefully crafted and limited to only the most sensitive of policies. 62 | P a g e While the City was familiar with peaceful protests, especially protests held in the University setting, ICPD reported that it had not deployed less lethal munitions for crowd control in over 30 years, nor had they engaged a crowd of the nature and magnitude of June 3. At all levels, those that we spoke to stated that, from a training standpoint, the officers were largely unprepared for June 3 and the scale of the demonstration and protest activity as a whole. We noted that crowd control training is not a regular part of the training curriculum as listed in ICPD’s annual training curriculum and related policy. ICPD personnel reported that the last time that ICPD officers had any training regarding crowd movement was likely during the 2011 “Occupy” movement, and that this training was related to how to move individuals out of tent cities, not related to skirmish lines or deployment of less lethal munitions. Further, while SRT members (including UIPD officers) train frequently on specialized skills such as barricaded suspects or hostage situations and are all currently qualified in deployment of less lethal munitions, they had not, in recent years, formally trained for crowd control. Their own specialized SRT Tactics manual does not refer to crowd control tactics. ICPD also reported that it had not formally trained with Johnson County Sheriff, UIPD or other local agencies that might provide mutual aid since a County-wide training held in 2018. Given the nationwide political climate and the potential for future civil unrest, ICPD should evaluate its training curriculum to include periodic, formal training on crowd control. This may include periodic refresher training on specific tactics as appropriate. RECOMMENDATION 25 ICPD should update its annual training curriculum and related General Order to reflect the addition of formal crowd control training. RECOMMENDATION 26 Metro SRT should specifically update its Tactics manual to include model policing tactics for modern crowd control. 63 | P a g e RECOMMENDATION 27 Metro SRT should train regularly on crowd control tactics so that they are prepared to respond in a command capacity when necessary, and should train with other specialized units within ICPD and other agencies that are likely to provide mutual aid. RECOMMENDATION 28 When practicable, ICPD should host or engage in joint training exercises on crowd control tactics and responses with other local agencies County-wide. RECOMMENDATION 29 ICPD should incorporate current case law related to protest activity as well as best practices and trends in crowd management when delivering its annual use of force training. Use of the Incident Command System & Incident Action Plan According to their Standard Operating Guideline 07-01, “All Hazards Plan,” ICPD should follow an Incident Command System (ICS) to respond to crowd management and civil disturbances like the event on June 3. Established in the 1970s, the ICS is a commonly used management response system that allows for multiple agencies to collaborate in emergency situations by establishing a unified command, maintaining clear mission objectives, and sharing logistics and resources. With respect to crowd control situations like June 3, the goals of an ICS are to:  Protect persons, regardless of their participation in the disturbance.  Disperse disorderly or threatening crowds in order to eliminate the immediate risks of continued escalation and further violence and  Arrest law violators, including those responsible for property damage, and remove or isolate persons inciting violent behavior. The response is defined by incident using an Incident Action Plan (IAP). Creating a comprehensive IAP can be challenging, if impossible, in the face of spontaneous events such as June 3. In recognition of this reality, some experts recommend that agencies may wish to establish various crowd management plan templates in advance of protest 64 | P a g e activity. These generic plans can cover various types and sizes of protests to provide general strategy and working tactics. These plans can then be quickly tailored and adjusted when Incident Commanders are responding to a spontaneous event. An IAP, even one that is generic, provides guidelines regarding incident objectives and response strategies by stage or period, and formally documents procedures and logistics. The IAP also serves to identify command structure, roles and responsibilities, and communication (e.g., radio call signs), all aspects that were missing in ICPD’s overall response to protest activity. Not ever clearly documenting mission objectives and, more importantly, changes in mission objectives, left room for confusion and misinterpretation in the hours leading up to and the weeks following the June 3 incident. While ICPD leadership and responding officers were aware of the new mission on the evening of June 3 – to be mutual aid to ISP to keep protestors off the I-80 highway – this shift in mission objective was not clearly articulated for officers or documented in any way. Indeed, not having any clearly documented plan throughout this period had an impact all the way down the ranks to officer morale, confidence, and mission command. One ICPD officer reported that the officers were receiving ever-changing missions and rules of engagement every day, sometimes hour-by-hour, and often conflicting. The officers on the ground did not always know what decisions were being made in the Command Post, nor their mission objectives. Not having an IAP, even one that was periodized and fluid, made deployment and planning difficult. Not having a consistent plan or mission objectives, reported one officer, created stress for officers on the ground. We noted that ICPD followed the ICS approach, including creation of an Operations Plan (similar to an IAP) for the pre-planned “Say Their Names Rally” held on May 30 but did not clearly do so as on subsequent days as protest activity increased and the mission shifted. Specifically, ICPD did not follow the ICS recommendations of creating a robust Command Center, a clear Incident Action Plan and effective communication, which we detail below. We do commend ICPD for establishing some components of the ICS on the days following June 3 when it became clear that the protest activity would continue. As we discuss in more detail in the following sections, on June 4 and beyond, ICPD set up a unified command at the formal Command Post, established formal intelligence and surveillance, set up staging areas, and shared deployment resources with other responding agencies. 65 | P a g e RECOMMENDATION 30 ICPD should follow the Incident Command Structure and related components, including establishing an Operations or Incident Action Plan when practical in future operations of this scope and magnitude. RECOMMENDATION 31 ICPD command staff, including all supervisors and team leads, should have initial and refresher training on incident command. RECOMMENDATION 32 ICPD should establish various, generic crowd management plan templates in advance of protest activity to be adjusted when Incident Commanders are responding to a spontaneous event. This should be completed internally and in joint training exercises with agencies that will likely provide mutual aid. Command & Communication According to one ICPD official, Iowa City’s protest activity began later than in neighboring jurisdictions and, as such, they did not set up a formal Command Post until after June 3. In the “early days,” ICPD set up an impromptu Command Post in the Johnson County Sheriff station in downtown Iowa City, where leadership from the City, Sheriff, and UIPD met to discuss how to respond safely to the unfolding incidents.50 This Command Post lacked the structure to effectuate the mission. On the afternoon of June 3, the “impromptu” Command Post was initially staffed by ICPD leadership, possibly Sheriff personnel, and the County Attorney. ICPD reported that four lieutenants held logistics roles, ranging from providing food and meal breaks to coordinating scheduling and equipment.51 In the later afternoon, personnel from ISP, though not Command Staff, joined the Command Post. 50 The Command Post at the Sheriff’s Department was in the center of protest activity within a building that was the target of protest activity (protestors gathered at the jail and courthouse, housed in the same location as the Command Post). ICPD leadership acknowledged that the Sheriff Department location was “too close” to the protest activity, yet they did not change the Command Post location for the duration of unrest activity despite having a dedicated Command Center facility at another location approximately five miles from downtown. 51 That ICPD lieutenants would be deployed in this manner on June 3 strikes us as a highly questionable allocation of leadership resources, and as much as anything reflects the lack of an integrated command or plan. 66 | P a g e We noted that several operational aspects missing from command may have had an impact, albeit peripheral, on the execution of the mission on June 3:  The Command Post lacked technological and deployment capacity for surveillance and intelligence. ICPD leadership reported that the Command Post did not have any technology infrastructure to monitor the City and University’s surveillance cameras, leaving a deficiency in “live” event tracking. The Command Post also did not have any formal intelligence on or communication with the protest leaders despite having knowledge of the leaders and ability to contact them on the ground as the days unfolded, creating uncertainty around the protest plans and actions.  ICPD did not establish a field Incident Command Post on Dubuque Street. Despite having a large contingency of officers on scene and being at the forefront of a major incident, ICPD did not establish a field command post to manage the operation. Further, the Department’s senior command staff were occupied with management roles, leaving a sergeant in charge of operations at the scene.  Incident command on the scene attempted to communicate tactics and strategy to officers on the skirmish line face-to-face, verbally, in a loud and chaotic situation. At some points, we observed officers seemingly play a game of “telephone” with the tactical plan, leaving out information as the message traveled down the line. 52  Officers on the skirmish line seemingly lacked information about the tactics and overall mission and scope of the operation. One ICPD officer stated that they chose one-to-one verbal communication because they did not have a dedicated tactical channel and did not want to clog radio communication from the Command Post or other important agencies (e.g., the Fire Department) with on the ground tactics communication. In reviewing the BWC from officers on the line, we noted that on-scene communication between incident command and officers on the skirmish line was, at times, ineffective.  The ineffective communication extended to on-scene command coordinating with the Command Post. While some communications occurred over the radio via dispatch, other communication, even of crucial information such as intelligence on protestors, mission, and tactics, occurred via one-to-one cell phone calls 52 This phenomenon was also identified as a shortcoming in the after-action memo prepared by the ICPD on-site incident commander. 67 | P a g e between command staff in the Command Post and ICPD incident command on the ground. This meant that not all involved personnel were apprised of significant intelligence, planning, and tactics.  As detailed above, the (mis)communication failures also affected other responding agencies, such as Johnson County Ambulance, to receive clear instructions regarding their clearance to enter the scene. We have acknowledged that that the Command Post became more robust as the days progressed. However, the Command Post remained at the same location, which, as we noted above, was not ideal. RECOMMENDATION 33 In future events requiring centralized incident command, ICPD should set up a robust Command Post at the onset of the incident in their dedicated facility, which, they report, has the technological capacity for communication and surveillance. RECOMMENDATION 34 In future events requiring field command, ICPD should set up a field Incident Command Post with appropriate leadership capacity. RECOMMENDATION 35 ICPD should provide a dedicated tactical channel for communication between ICPD’s specialized units and among officers on the ground. RECOMMENDATION 36 ICPD should include training on effective verbal communication specifically when training on crowd control tactics generally. Specifically, this training might include a preference for squad leaders to command one-on-one to line officers, when practicable, rather than officers playing “telephone” with commands down the line. RECOMMENDATION 37 ICPD should explore alternative communication methods that reduce or eliminate the need for personal cell phone calls as a means of tactical communications. RECOMMENDATION 38 ICPD should request that in large protest scenarios that the Joint Emergency Communications Center provide a dedicated channel for other agencies, such as 68 | P a g e Johnson County Ambulance and Iowa City Fire Department, to communicate with ICPD directly. Public Information Officer Throughout the days of unrest in Iowa City, the Department did not have a uniquely assigned Public Information Officer to communicate with the public at large. On June 3, the role of PIO was assigned to the sergeant who was also one of the SRT Leaders. He was, therefore, unable to act in his capacity as PIO. The Department eventually assigned this position to another sergeant, but it reported that there were restrictions placed on what they were able to report. Accordingly, the community had little insight into police responses, and this contributed in part to the momentum of criticism and disapproval that built over the subsequent days.53 By not being more responsive and prioritizing its public information function, the Department missed a potentially valuable opportunity to create transparency and to dialogue with the community at a time of genuine tension. This was also in apparent contravention of “Standard Operating Guidelines” for crowd control and civil disturbances: “Since these types of events are often covered by the media, the departmental Public Information Officer or officer designated as PIO for the incident should be briefed in advance of the event. A pre-determined location should be used for meeting with the media. All media contact should be through the PIO or the Incident Commander.” Our understanding is that the City is in the process of re-organizing this function, to civilianize it and bring it under the umbrella of the City Manager's Office. We support the notion of a police agency that is fully integrated with the mission, vision, and policy initiatives of the community as a whole, and have no reason to believe this concept won’t work. At the same time, recognition of law enforcement’s distinctive expertise and responsibilities means that internal collaboration and communication will be essential to the effectiveness of this model. 53 It is clear that – beyond the particular actions of ICPD – the prevailing momentum in Iowa City was a backlash against police-centered injustice, and the Department’s explanations may well have been dismissed amidst the larger tide of frustration. But months later, ICPD’s representatives expressed their regret over not receiving what they considered to be an objective airing of their perspective on what occurred. This is a point worth considering, insofar as healthy police-community relations take place on what is of course a two-way street. 69 | P a g e RECOMMENDATION 39 The new Public Information Officer concept should revolve around a constructive, mutually respectful relationship between City officials and ICPD leadership in providing timely, accurate, and candid information to the community about its policing services. [THE REMAINDER OF THIS PAGE INTENTIONALLY LEFT BLANK] 70 | P a g e Conclusion For several days in June of 2020, public reaction to the death of George Floyd blossomed into large-scale demonstrations, unrest – and concrete calls for change. The above report, which of course focuses primarily on June 3, talks about those first two components at length: the protests (as complicated by peripheral acts of vandalism and safety concerns) obviously presented local law enforcement agencies with a significant challenge. Like their cohorts around the country – even in jurisdictions with much more resources and experience – ICPD found itself strained to capacity in its efforts to respond to unfolding events. If these efforts were flawed at times, they were also accompanied by long shifts of dedicated, well-intentioned service from officers who sought to meet community expectations and comport with direction from City leaders. We end by turning some attention to the prompt and very specific reform initiatives that arose from the protest, as galvanized by the Iowa Freedom Riders and other activists and as actualized by the Mayor and City Council. Turning protest and strong public sentiment into meaningful policy is, of course, the phase that in some ways matters most. And it is to the credit of the City and its residents that subsequent months have seen progress in this regard. 54 One notable development is the October selection of a new Chief of Police to replace the Department’s prior head, who retired in February of 2020. Coming from an out of state agency, the Chief was chosen in the immediate context of the summer’s developments and aftermath; ideally his leadership with help effectuate the progressive vision that continues to emerge.55 As referenced above, on June 16, 2020, the City Council passed a 17-point resolution, Resolution 20-159, calling for a “restructuring” of ICPD with more focus on community policing. On December 15, 2020, pursuant to the resolution, the City Manager’s Office 54 We note also that this positive arc has not advanced in an unbroken line, and that controversies and additional periods of protest emerged in the second half of 2020. But the continued engagement and ongoing focus on the central issues of concern are themselves distinguishing features of the Iowa City response. 55 The fact that ICPD was acting under the authority of an Interim Chief– albeit a very experienced supervisor – during the summer’s unrest was perhaps an additional factor in some of the dynamics related to the Department’s preparation and response. We spoke often with this person in preparing this report, and we appreciate his insights and full cooperation. But supervisors serving in this temporary capacity are presumably constrained in ways that would not ordinarily apply to a permanent Chief. 71 | P a g e presented the Department’s Preliminary Plan to Accelerate Community Policing. In this plan, the Department committed to three main areas of change: 1) create a Continuum of Response that directs calls for service to the agency most suited to handle the calls, partners law enforcement with these agencies, and increases officer training opportunities; 2) a commitment to unbiased policing by increasing diversity and bias training, incorporating more civilian and community-based oversight, and review of policies through the equity lens, among other changes; and 3) recruitment and training focused on increasing diversity in the Department through a “Policing Forward” model. The Department’s constructive participation in the process merits attention for a couple of reasons. The first is for the impression it makes. Incidents that strain the trust between the police and the community are difficult for both sides, and it can be hard for law enforcement not to respond to criticism with defensiveness, or to reform ideas with resistance. ICPD’s active engagement (in spite of whatever frustration or discouragement the summer may have engendered) is accordingly to its credit – and to the credit of a City structure that expects and facilitates responsiveness. The second is substantive. The reform movement is a powerful force that is very much in the process of changing the justice system. Many of these changes are long overdue and transcend the role or fault of current participants. At any rate, the lasting effectiveness of those changes will depend in part on the positive contributions of all key stakeholders – including the law enforcement personnel whose specialized training and expertise merit an active seat at the table when fundamental shifts are being considered. Our hope, for ICPD and the City, is that the painful chapters of 2020 will be understood in the future as a turning point that redounds to the benefit of all concerned. We offer this report as an element in that ongoing process, appreciate the opportunity to be part of it, and intend to track future developments with optimism. 72 | P a g e Appendix A: Lead Up Timeline Monday, May 25  George Floyd is killed by Minneapolis Police Department Officer Derek Chauvin Tuesday, May 26  Protests against police brutality begin in several major cities around the United States Friday, May 29  In a prepared statement, ICPD Interim Chief Bill Campbell condemns the killing of George Floyd, stating, “The manner in which these officers treated Mr. Floyd is inconsistent with how we train police officers to conduct their interactions with the public.”  First night of protests in Des Moines o The Rally for George Floyd, 1,000+ people, ends peacefully o A group of approximately 200 protestors move to Court, where Des Moines Police Department was blocking streets o Protestors surrounded police vehicle, break out windows, throw water bottles. Officers respond with OC spray o Organizers meet with Des Moines police to unsuccessfully diffuse the conflict o As crowd grows, officers deploy tear gas to disperse as protestors break windows o Polk County Sheriff and Iowa State Patrol arrive for mutual aid o 12 arrests made Saturday, May 30  First planned rally held in Iowa City: “Say Their Names” Rally o Speakers included Iowa City Mayor Bruce Teague, Mayor Pro-Tem Mazahir Salih, Johnson County Supervisor Royceann Porter, and North Liberty City Councilor RaQuishia Harrington o Agencies responding none. Organizers requested that ICPD not attend or patrol the event o Organizers: sisters Lujayn and Raneem Hamad o Location: Pentacrest (downtown Iowa City) o Roadblocks were used to close sections of Clinton Street and Iowa Avenue for safety o Rally was peaceful  Protests continue in Des Moines o Organizers: Mothers Against Violence and Des Moines Stop the Violence Crew o Crowd estimate of 1,000+ o Separate protest branched off, approximately 300 people, moving to: 73 | P a g e . At the Polk County Courthouse crowd threw rocks at police skirmish line and broke windows . Crowd then moved to the Capital building, where police line was deployed, dispersal order issued . Crowd moved up the steps to the police line, police used OC spray on individual protestors . Police deployed tear gas to disperse the crowd . Crowd moved to Court Avenue (“entertainment district”), where the crowd began fighting . At approximately 12:30am, police deployed to Court Avenue . At 2:30am (May 31) crowd broke into the Court Avenue Hy-Vee . Police deployed tear gas and other methods to disperse the crowd at various downtown locations . o 25 - 47 arrests reported . Charges: Rioting, Failure to Disperse, 2nd Degree Criminal Mischief . Two handguns recovered  Polk County (Des Moines) issues curfew of 9pm – 5am Sunday, May 31  Protest in Coralville (25th Avenue entrance of Coral Ridge Mall) o Location: 25th Avenue entrance of Coral Ridge Mall o Crowd approximately 50 individuals o Agencies responding Coralville Police, Coralville Fire Department, North Liberty Police, Iowa City Police, Johnson County Sheriff’s Office and Iowa State Patrol o Social media posts (Twitter and Facebook) state, “Coral Ridge mall hit loot.” Vandalism and looting occured o Protesters state that they were separate from the mall looting o At approximately 11pm – midnight: . Officers detain two individuals . A third individual rushes the police line . Officers from other agencies deploy chemical munitions and flash bangs to disperse the protestors  Protests continue in Des Moines o Davis Park March and Vigil in Union Park in the afternoon/early evening are peaceful o Des Moines Police Department (Historic East Village), approximately 150 people . Police barricade the Department . At 9pm, the curfew hour, protestors take a knee . Protestors tell officers that, if they take a knee, everyone can go home . Officers kneel for a prayer . The crowd disperses o Target/Merle Hall Mall, approximately 75 people at start, grows to 200 . Protestors riot/looting mall area, break windows 74 | P a g e . Some officers kneel with protestors . At some point, officers deploy tear gas and protestors respond with fireworks . Discussion of starting Iowa Youth Power Movement  Davenport Protests, Shooting, Officer Ambush o Approximately 100 people and vehicles protested at the North Park Mall/Walmart parking lot o Davenport Police Department responded to 45 “serious disturbance” calls o Davenport Police Department responded to “shots fired” calls . Four civilians shot . Two of the four died o At approximately 3:00AM (June 1), three officers were ambushed in their patrol vehicle . One officer shot . Two officers returned fire, shooting perpetrator’s vehicle Monday, June 1  Protests begin in Iowa City o Old Capital . Crowd of approximately 200 people gather . Focus is “Black Lives Matter” movement o Johnson County Jail . Approximately 20 Johnson County Sheriff officers surround jail . Crowd chants “take a knee” and officers kneel . Johnson County Sheriff’s Sgt. Jeff Gingerich addresses the crowd using a megaphone and sates that he “felt sick” watching the Floyd video o Iowa City City Hall . Crowd moves to City Hall . Organizer announces that “the night was about to turn violent” “ . Some individuals threw rocks, shattering glass in one front door o Johnson County Courthouse . Crowd moves to Courthouse . Individuals spray paint street and Courthouse . Agencies responding: ICPD, Sheriff . Agency unknown issues a dispersal order . White protestors move to front of crowd, link arms as if to “protect” others, then move back to Old Capital and disperse  City Manager emails ICPD to show support/increase morale o Email to officers to let them know they had the City support. o Instructs that police do not intervene in situations that can’t be safe (e.g., “windows can be replaced, but people cannot”)  Protests continue in Des Moines o What started as a peaceful protest at Statehouse and Police Department turns violent around 11:30pm 75 | P a g e . Prior to this, officers had knelt with protestors, negotiated, removed riot gear o Police issued a dispersal order at Statehouse in attempts to enforce the 9pm curfew o Police deployed tear gas, flashbangs, to disperse the crowd o 60+ arrests made throughout the evening  Coralville, Scott County and Davenport impose a curfew of 8pm to 6am and 9pm to 5am, respectively, “until further notice” Tuesday, June 2  Vandalism in downtown Iowa City o Johnson County Sheriff deploy pepper spray at protestors o “Rocks and bottles” thrown at officers o Windows broken at County Building o Extensive vandalism to public and private property throughout Iowa City, including broken windows, graffiti, damage to vehicles and other vandalism o Damage to City Hall, including several broken window panes  Iowa City Council meeting held with two members, including the Mayor, and several staff persons present in City Hall  Des Moines protest continue, but are peaceful o March of 1,000+ to Gov. Mansion remained peaceful, no less lethal munitions deployed o Mayor issues mandatory Stay at Home order for City of West Des Moines Wednesday, June 3  Iowa City Mayor hosts first “Speak Up, Speak Out” event  See June 3 Timeline 76 | P a g e Appendix B: Recommendation Summary RECOMMENDATION 1 ICPD should re-visit its existing mutual aid/joint law enforcement agreements with outside agencies and should develop or refine as needed any written protocols that set out limitations on deployment of munitions or enforcement activity with which the Police Department will not assist. RECOMMENDATION 2 ICPD should endeavor to reach a mutual aid/joint law enforcement agreement with ISP regarding its limitations on deployment of munitions or enforcement activity and if one cannot be struck advise ISP in writing of these limitations. RECOMMENDATION 3 ICPD, with input from the City, should evaluate its protocols for responding to pedestrian activity on the interstate, both on its own and in a mutual aid context with ISP, to provide more specific guidance as to enforcement strategies and priorities. RECOMMENDATION 4 ICPD should dedicate resources to strengthening its ability to gather useful information from social media and other sources about community sentiment, activism, and potential protest activity. RECOMMENDATION 5 When circumstances allow, ICPD should pursue a strategy of more pro-active identification of and outreach toward protest leadership in an effort to achieve beneficial clarity on both sides. RECOMMENDATION 6 ICPD should consider using personnel specially trained in crisis negotiation techniques to de-escalate potentially tense confrontations with protestors prior to resorting to deployment of force. RECOMMENDATION 7 ICPD should develop a crowd control policy that requires, when feasible, attempts at de-escalation with protestors through negotiation, pace, and other de-escalation strategies and documentation of all efforts to de-escalate the situation. 77 | P a g e RECOMMENDATION 8 ICPD should assess its internal capabilities (in terms of training and expertise) with regard to effective communication with protestors or adversarial groups, and devote resources as needed to increase its options for dialogue and negotiation in future events. RECOMMENDATION 9 When possible, ICPD should utilize physical barriers or other methods to maintain distance in crowd control contexts, so as to improve potential for communication and increase time for evaluation of potential threats. RECOMMENDATION 10 The City should consider what specific manner of statement or acts constitute “acting in a violent manner” in a protest situation and would be requisite prior to the initiation of Iowa’s Unlawful Assembly Statute, so as to better equip ICPD in making these assessments. RECOMMENDATION 11 ICPD should ensure that any future declarations of unlawful assembly and orders to disperse in a protest situation are audible and include directions for crowd departure. RECOMMENDATION 12 ICPD should include specific language in its crowd control policy, which we discuss in greater detail below, to provide more specific guidance than the current direction to “issue warnings.” RECOMMENDATION 13 ICPD should invest in equipment and study alternative techniques that would help ensure that orders and warnings were comprehensively clear and audible in the large crowd context. RECOMMENDATION 14 ICPD should explore innovative approaches to crowd notification – such as real-time social media broadcasting– that could facilitate enhanced communications with the public. RECOMMENDATION 15 ICPD should review body camera footage after critical incidents, identify any remarks that are inconsistent with Department expectations, and ensure accountability and remediation as appropriate. 78 | P a g e RECOMMENDATION 16 ICPD should assess the individual uses of force by its personnel on June 3 in keeping with its standard protocol, and should respond with accountability measures, additional training, or other feedback as appropriate. RECOMMENDATION 17 The City, in collaboration with ICPD, Johnson County Ambulance, the Joint Emergency Communications Center, and the Iowa City Fire Department, should review the miscommunication that occurred and work to develop protocols intended to improve coordination for police and rescue response for future incidents. RECOMMENDATION 18 ICPD should revise its uniform regulations to ensure that officers in tactical gear can be clearly identified during their operations, both internally and for purposes of public accountability. RECOMMENDATION 19 Iowa City should engage in dialogue with its police department on how best to address protestors involved in disorderly conduct and use the tools available within the criminal justice system. RECOMMENDATION 20 Iowa City leadership should seek community input and feedback from ICPD experts in crafting policy parameters for use of force and deployment of munitions in the context of protest activity. RECOMMENDATION 21 ICPD should review, consolidate, and update its different crowd control policies to eliminate gaps, increase clarity, and reflect current community standards and expectations, in consideration of the principles articulated herein. RECOMMENDATION 22 ICPD should re-evaluate and codify its approach to the use of less lethal munitions for crowd control in a manner that, by creating narrow, particularized standards for deployment, emphasizes the wide latitude that should be given to speech activities and recognizes the public’s right to peaceably demonstrate. 79 | P a g e RECOMMENDATION 23 ICPD should modify policy related to use of pepper ball rounds in crowd control situations to limit use only against physically aggressive or combative individuals, rather than as a general tool for dispersal of an “unruly or rioting” crowd. RECOMMENDATION 24 ICPD should post its policy manual on its website with a searchable function. RECOMMENDATION 25 ICPD should update its annual training curriculum and related General Order to reflect the addition of formal crowd control training. RECOMMENDATION 26 Metro SRT should specifically update its Tactics manual to include model policing tactics for modern crowd control. RECOMMENDATION 27 Metro SRT should train regularly on crowd control tactics so that they are prepared to respond in a command capacity when necessary, and should train with other specialized units within ICPD and other agencies that are likely to provide mutual aid. RECOMMENDATION 28 When practicable, ICPD should host or engage in joint training exercises on crowd control tactics and responses with other local agencies County-wide. RECOMMENDATION 29 ICPD should incorporate current case law related to protest activity as well as best practices and trends in crowd management when delivering its annual use of force training. RECOMMENDATION 30 ICPD should follow the Incident Command Structure and related components, including establishing an Operations or Incident Action Plan when practical in future operations of this scope and magnitude. RECOMMENDATION 31 ICPD command staff, including all supervisors and team leads, should have initial and refresher training on incident command. 80 | P a g e RECOMMENDATION 32 ICPD should establish various, generic crowd management plan templates in advance of protest activity to be adjusted when Incident Commanders are responding to a spontaneous event. This should be completed internally and in joint training exercises with agencies that will likely provide mutual aid. RECOMMENDATION 33 In future events requiring centralized incident command, ICPD should set up a robust Command Post at the onset of the incident in their dedicated facility, which, they report, has the technological capacity for communication and surveillance. RECOMMENDATION 34 In future events requiring field command, ICPD should set up a field Incident Command Post with appropriate leadership capacity. RECOMMENDATION 35 ICPD should provide a dedicated tactical channel for communication between ICPD’s specialized units and among officers on the ground. RECOMMENDATION 36 ICPD should include training on effective verbal communication specifically when training on crowd control tactics generally. Specifically, this training might include a preference for squad leaders to command one-on-one to line officers, when practicable, rather than officers playing “telephone” with commands down the line. RECOMMENDATION 37 ICPD should explore alternative communication methods that reduce or eliminate the need for personal cell phone calls as a means of tactical communications. RECOMMENDATION 38 ICPD should request that in large protest scenarios that the Joint Emergency Communications Center provide a dedicated channel for other agencies, such as Johnson County Ambulance and Iowa City Fire Department, to communicate with ICPD directly. RECOMMENDATION 39 The new Public Information Officer concept should revolve around a constructive, mutually respectful relationship between City officials and ICPD leadership in providing timely, accurate, and candid information to the community about its policing services. Item Number: 8. J anuary 28, 2021 B L M & Systemic Racism Detailed Status Report AT TAC HM E NT S : Description B L M & S ystemic Racism Detailed S tatus Report 1 City of Iowa City COMMITMENT TO ADDRESSING BLACK LIVES MATTER & SYSTEMIC RACISM Resolution No. 20-159 Status Report January 28, 2021 2 SUMMARY OF COMMITMENTS The City of Iowa City is committed to embracing the Black Lives Matter Movement and addressing Systemic Racism. The City Council unanimously passed Resolution No. 20-159 on Tuesday, June 16, 2020 which outlined seventeen initial actions. A copy of that signed resolution, along with other related resources, is available at www.icgov.org/BLM. The seventeen actions have been identified in this initial commitment and are summarized below. Click on an action to be taken to the status report page for that item: Policing & the Future of Public Safety • Develop a preliminary plan to restructure Iowa City Police Department (ICPD) towards community policing. • Receive a report of ICPD involvement in use of gas and flash-bang devices during a June 2020 Black Lives Matter protest in Iowa City. • Increase accountability and oversight authority of CPRB, where legally possible. • Improve transparency and accessibility of detailed ICPD budget expenditures. • Review inventory of military grade equipment in ICPD, evaluate federal contracts with the ICPD and express support for divestment of the Johnson County Sherriff’s Mine Resistant Ambush Protected (MRAP) vehicle. • Enact ICPD General Order to expressly ban the use of chokeholds & any maneuver that cuts off oxygen or blood flow. • Continue ICPD policy and practice to be consistent with IA H.F. 2647, ensuring police officers in Iowa have not committed serious misconduct. • Investigate compliance and evaluate disciplinary action related to proper use of body cameras and vehicle recording devices. • Ensure the duty to intervene and stop excessive force, in both ICPD General Order and an MOU with area law enforcement agencies. • Prohibit use of tear gas, rubber bullets, and flash bangs against peaceful protestors. • Adopt 2021 state legislative priorities related to criminal justice reform, enhanced authority of the Community Police Review Board (CPRB), and decriminalization of small amounts of marijuana. Truth & Reconciliation • Create an ad hoc Truth & Reconciliation Commission to carry out restorative justice. Diversity, Equity & Inclusion • Commit $1,000,000 to local efforts promoting racial equity + social justice, including development of a new Affordable Housing Plan. • Increase opportunities for artistic expression by communities of color. • Establish Juneteenth as an official city holiday beginning in 2021. • Increase diversity of City employees, expand equitable recruitment efforts, and elevate organizational equity training, policies, and procedures. • Continue use of a racial equity toolkit use in all city departments, expand training to the City Council, and educate and train the local business community 3 PROGRESS SUMMARY Policing & the Future of Public Safety Truth & Reconciliation Diversity, Equity & Inclusion *Note: Actions showing multiple icons have some council directives accomplished and others ongoing; details are provided on each action’s page. $1m. committed to SJRE efforts + Affordable Housing Plan Equitable recruitment, hiring, staff training 2021 legislative priorities supporting racial/social justice Develop Truth & Reconciliation Commission Preliminary plan to restructure the police Report on gas/flash bang use on protestors CPRB Report on Recommended Changes Transparent and accessible ICPD budget details Military-grade equipment inventory review, MRAP Letter ICPD G.O.: Chokeholds and airway restricting maneuvers ICPD G.O.: Police misconduct related to IA H.F. 2647 ICPD G.O.: Body camera + car recorder compliance ICPD G.O.: Duty to Intervene & stop excessive use of force ICPD G.O.: Tear gas, rubber bullets, flash bangs in protests Racial & Equity Toolkit expansion of use + education Increase art + celebrations of communities of color Establish Juneteenth as official City holiday Awaiting City Council action Planning or action currently underway Some or all actions accomplished Action(s) completed Action(s) in progress Awaiting City Council action Last Updated: January 28, 2021 4 Resolution “By December 15, 2020, develop a preliminary plan to restructure the Iowa City Police Department (ICPD) towards community policing, including, but not limited to, reduction of the public’s reliance on police in non- violent situations through use of unarmed professionals, and consideration of community policing initiatives in other cities, including, but not limited to, Minneapolis, MN, Camden, NJ, Los Angeles, CA and San Francisco, CA.” (Res. 20-159, p. 1, #1) Status Summary The City Manager’s Office has initiated the translation of the Preliminary Plan recommendations into Spanish, French, and Arabic. Translated documents are expected to be available for the public in February. Staff will also work with Mayor Pro Tem Salih, Councilor Bergus, and Councilor Weiner to develop an outreach plan that involves contracting with an independent party to solicit feedback on the plan, focusing on BIPOC populations who often face barriers to providing input. Residents can visit www.icgov.org/preliminaryplan to read the plan and a summary of recommendations and view the City Manager’s presentation of the preliminary plan. The community is encouraged to provide feedback on the preliminary plan by e-mailing PolicePlan@iowa-city.org or take a survey on the recommendations. Next Steps Target Date Milestone Action Group(s) Ongoing Visit www.icgov.org/preliminaryplan to provide comments. Public Accomplishments • Sept. 1, 2020: City Council approved the replacement of a vacant, full-time police officer position with a civilian Victim Support Specialist position. More information is available here. • Sept. 16 – Oct. 8, 2020: Six separate Listening Posts held on community policing with focus areas including homelessness, crisis intervention/mental health/substance abuse, victims of abuse, youth engagement, the special needs population, and UI students. • Aug. 25 – Oct. 15, 2020: Comments welcomed through an online public input form. • Oct. 15, 2020: Staff delivered a report to City Council which summarized the comments received via the listening posts and online form during the initial public input phase. • Oct. 29, 2020: ICPD issued a special order to no longer initiate stops based on non-public safety secondary violations. Public safety data concerning this guideline will be reviewed after 60 days. • Dec. 15, 2020: City Council adopted an unbiased policing ordinance • Dec. 15, 2020: A preliminary plan to accelerate community policing was released. ACTION 1: PRELIMINARY PLAN TO RESTRUCTURE ICPD TOWARDS COMMUNITY POLICING 5 Resolution “Allocate City funds in the amount of $1,000,000 during Fiscal Year starting July 1, 2020 for efforts to promote racial equity and social justice, including expansion of the Special Populations Involvement (SPI) program, creation of a new robust affordable housing plan, including, but not limited to, housing in the downtown and core neighborhoods, support of the to be determined efforts of a Truth and Reconciliation Commission, and hold a Council work session on or before August 1, 2020 to address specific allocations.” (Res. 20-159, p. 1, #2) Status Summary Allocation plans for these funds are pending further City Council discussion. The process for developing a new Affordable Housing Action Plan is underway with an emphasis on engaging more voices in the community. Steering committee members have been selected and are in the process of scheduling their first meeting. Next Steps Target Date Milestone Action Group(s) TBD Hold City Council work session to address specific allocations City Council Accomplishments • August 18, 2020: City Council agreed to contribute $25,000 in funding to assist the Iowa City BIPOC and Immigrant-Owned Businesses impacted by the COVID-19 pandemic, in collaboration with ThinkIowaCity and Project Better Together’s Holding Our Own program. This funding is separate from the $1 million commitment. View a list of funding recipients. ACTION 2: COMMIT $1,000,000 TO LOCAL EFFORTS PROMOTING RACIAL EQUITY + SOCIAL JUSTICE 6 Resolution “Elevate the City’s commitment to racial equity and social justice, including expanding efforts to increase the number of minorities employed by the City including eliminating barriers to applications, increase resources devoted to those efforts as needed to better train all city employees and coordinate and report on the use of funds dedicated for racial equity and social justice.” (Res. 20-159, p. 2, #3) Status Summary Staff have implemented several improvements for more equitable hiring and recruitment and continue to actively explore additional opportunities, such as those ideas outlined in the staff report. In early December, Iowa City was one of 20 local governments across the nation to join in an amicus curiae brief in support of a lawsuit challenging President Trump’s Executive Order 13950, which attempts to ban the use of comprehensive diversity trainings by federal contractors. Next Steps Target Date Milestone Action Group(s) Ongoing, Monthly Staff Diversity, Equity and Inclusion (DEI) Committee meetings and efforts Staff Ongoing Diversity and equity improvements to hiring and recruitment policy and practices. All Accomplishments • July 29, 2020: Approximately 60 City and County staff participated in a virtual Cultural Proficiency pilot training. • August 2020: New staff DEI Committee was formed, with a mission to discuss opportunities and plan for improving workplace culture related to diversity, equity, and inclusion. This committee will continue to meet monthly and seek progress in these areas. • August 20, 2020: Staff completed a report on Iowa City employee demographics, recruitment efforts, and staff diversity, equity, and inclusion trainings. • October 2020: A new employment opportunities flyer (available in English, Spanish, French (Africa), Arabic, and Swahili) was created and distributed to approximately 300 community organizations and local contacts who reach diverse populations. • Human Resources has been working with hiring to staff to implement changes since this report was published, including: o Requiring all interviews to include at least one question on diversity, equity, and inclusion. o More consistent data collection on how candidates learn about positions. o Providing hiring managers with current employee demographics at the beginning of the hiring process as well as post-hire recruitment analysis reports. o Providing candidates with interview prep time prior to the start of an interview. o Providing candidates with “Interview Tips for Success” when scheduling interviews. ACTION 3: INCREASE DIVERSITY OF EMPLOYEES, EQUITABLE RECRUITMENT EFFORTS, AND ORGANIZATIONAL EQUITY TRAINING 7 Resolution “By August 1, 2020, receive a report from the City Manager on the ICPD’s involvement in the use of gas and flash-bang devices during the protest in Iowa City on June 3, 2020.” (Res. 20-159, p. 2, #4) Status Summary The OIR Group completed their independent review of the June 3, 2020 protest event and this report was delivered to City Council in their January 28, 2021 information packet. The report from the OIR Group can be viewed online at www.icgov.org/blm under “Documents & Resources.” Next Steps Target Date Milestone Action Group(s) TBD Deliver report from OIR Group to City Council Third Party Accomplishments • September 1, 2020: Councilors approved a contract with OIR Group (based in Playa del Ray, CA) to conduct an independent investigation of the June 3, 2020 BLM protest incident that took place near the Interstate 80 interchange and Dubuque Street. • September 3, 2020: Per City Council direction, the City released a statement and video footage related to the June 3, 2020 BLM protest incident. • January 28, 2020: Completed report from the OIR Group’s independent review delivered to City Council. ACTION 4: RECEIVE REPORT ON ICPD INVOLVEMENT IN USE OF GAS AND FLASH BANGS DURING JUNE 2020 BLM 8 Resolution “By October 1, 2020, create an ad hoc Truth and Reconciliation Commission to bear witness to the truth of racial injustice in Iowa City and to carry out restorative justice, through the collection of testimony and public hearings, with such work to include a recommendation to the Council of a plan for dedicating and/or renaming public spaces and/or rights of way in honor of the Black Lives Matter movement.” (Res. 20-159, p. 2, #5) Status Summary The Ad Hoc Truth & Reconciliation Commission (TRC) meets bi-weekly. Learn more and stay up-to-date on meeting schedules and agendas here. Next Steps Target Date Milestone Action Group(s) Every other Thursday, 7 p.m. Regular TRC meetings will be held bi-weekly on Thursdays at 7 p.m. until further notice TRC, Staff Accomplishments • July – September 2020: Continued collaborative efforts to collect ideas and input from members of the public, including councilor meetings and sustained communication with members of the Iowa Freedom Riders (IFR), input from other community groups, and individual input collected via e-mail, phone, and in-person at City Council meetings. • July 21, 2020 – Public input opportunity at the regular, formal City Council meeting. • August 18, 2020: Councilors Bergus and Weiner introduced a draft resolution. • September 1, 2020: Councilors received public input and made plans to discuss further at the next City Council meeting. • September 15, 2020: City Council adopted a resolution forming a Truth & Reconciliation Commission. • November 17, 2020: City Council appointed nine board members to serve two-year terms on the TRC, including: : Amel Ali, Anthony Currin, Raneem Hamad, T’Shaliyn Harrington (vice chair), Eric Harris, Layana Navarre-Jackson, Royceann Porter (chair), Kevin John Rivera, and Mohamed Traore. • December 21, 2020: First TRC meeting held. ACTION 5: CREATE AD HOC TRUTH & RECONCILIATION COMMISSION TO CARRY OUT RESTORATIVE JUSTICE 9 Resolution “Make it a 2021 City Council legislative priority to advocate for and support our state delegation in enacting criminal justice reform, eliminating the war on drugs and making changes to state law that enable the City’s plan to restructure the police department, enhance the authority of the Community Police Review Board (CPRB) and reduce disproportionate minority contact, including support of state legislation decriminalizing small amounts of marijuana.” (Res. 20-159, p. 2, #6) Status Summary Staff will work with state legislators, advocacy groups, and the City’s contracted lobbyists to advance the City’s 2021 State legislative priorities, which include support for reform measures to reduce racial disparity in the criminal justice system and address systemic racism and support for crisis services. In January, the City worked with their contracted lobbyists to register in support of two bills that address decriminalization of small amounts of marijuana; an offense which contributes to racial disparity in the criminal justice system. Next Steps Target Date Milestone Action Group(s) 2021 State of Iowa Legislative Session Staff will work with state legislators, and City’s contracted lobbyists on these issues during the 2021 session. Staff, state legislative delegation, contracted lobbyists Accomplishments • June 19, 2020: Participated in joint work session between the NAACP and local, state and federal law enforcement agencies. • November 17, 2020: City Council adopted 2021 state legislative priorities, including support for Policy changes recommended by the Governor’s FOCUS Committee on Criminal Justice Reform. • November 23, 2020: City Council held a special work session to discuss the adopted priorities with the legislators and contracted lobbyists. ACTION 6: ADOPT STATE LEGISLATIVE PRIORITIES RELATED TO CRIMINAL JUSTICE REFORM, CPRB AUTHORITY & DECRIMINALIZATION OF SMALL AMOUNTS OF MARIJUANA 10 Resolution “Continue use of the racial equity toolkit by city departments and expand such training to the City Council, and work with our local business partners to educate and train the business community on use of a racial equity toolkit.” (Res. 20-159, p. 2, #7) Status Summary City staff will continue to expand knowledge and use of the toolkit and update City Council as appropriate. The City is sponsoring additional training opportunities for local businesses and organizations to be held in February, covering topics including diversity, leadership, and effective listening and diversity, bias, and microaggressions. Several other trainings and education and engagement events are scheduled to be hosted or sponsored by the City of Iowa City in the coming months. For a list of upcoming events, please visit www.icgov.org/blm and check under the “Upcoming Education + Engagement Events” section. To stay up-to-date on City events, follow @CityofIowaCity on social media, and sign-up for e-mail or SMS/text message notifications (visit www.icgov.org/e-subscriptions, enter your preferred method of contact, and select “Equity and Human Rights” under “News and Events”). Accomplishments • July 22, 2020: Culturally Responsive Communication training delivered to 100+ members of the local business community. • July 23, 2020: Staff presented a memo on the City’s use of the racial equity toolkit to Council. • July 29, 2020: Approximately 60 City and County staff participated in a virtual Cultural Proficiency pilot training. • August 2020: New staff DEI Committee was formed, with a mission to discuss opportunities and plan for improving workplace culture related to diversity, equity, and inclusion. This committee will continue to meet monthly and seek progress in these areas. • August 26, 2020: Staff, in collaboration with the ACLU, conducted a Know Your Rights presentation with area youth through the Neighborhood Centers of Johnson County. • September 9, 2020: Culturally Responsive Communication training delivered to area property managers and businesses. Approximately 45 individuals participated. • October 13, 2020: The Office of Equity and Human Rights released an online fair housing training, available on-demand at www.icgov.org/FairHousingTraining. • October 22, 2020: Culturally Responsive Communication training delivered to area property managers and businesses. Approximately 50 individuals participated. • December 2, 2020: Implicit bias training was provided to City board & commission members (approximately 21 people attended). ACTION 7: CONTINUE USE OF RACIAL EQUITY TOOLKIT USE AND EXPAND TRAINING TO CITY COUNCIL AND LOCAL BUSINESSES 11 Resolution “Request and receive, by January 1, 2021, a report and recommendation from the CPRB, in consultation with an attorney of its choice, regarding changes to the CPRB ordinance that enhance its ability to provide effective civilian oversight of the ICPD, including but not limited to those that address compelling the testimony of officers, with the report to include a summary of measures considered and rejected by the CPRB, whether it be for policy or legal reasons.” (Res. 20-159, p. 2, #8) Status Summary At their December 22 meeting, the Community Police Review Board approved a report to City Council of proposed changes to the Board. At their January 19, 2021 meeting, the City Council requested a legal analysis of the CPRB’s recommendations, including analysis of whether any of the recommendations would require changes to State law before being implemented locally. Accomplishments • September 2020: Complaints can be now be filed with the CPRB using a new, online web form. The option to submit a hard copy form remains. • September 21, 2020: Virtual Community Forum held by the CPRB to collect public input on the Board’s role and ICPD policies, practices, and procedures. • October 9, 2020: An informational report summarizing the 27-year history of the CPRB ordinance and a history of complaints filed with the Board was included in the CPRB agenda packet. • December 22, 2020: CPRB delivered a report to City Council on proposed changes to the Board. ACTION 8: INCREASE ACCOUNTABILITY AND OVERSIGHT AUTHORITY OF CPRB, WHERE LEGALLY POSSIBLE 12 Resolution “Direct staff to provide a detailed expenditure summary of the police budget on the City’s website.” (Res. 20-159, p. 2, #9) Status Summary Staff will continue to increase transparency about the Police Department operations through revised web content. The preliminary plan to accelerate community policing released on Dec. 15, 2020 includes more information about the Police Department’s operations and budget. Accomplishments • View additional fiscal year 2021 police department budget information (published June 2020). • View additional fiscal year 2015 – 2019 Calls for Service + Crime Information ACTION 9: IMPROVE TRANSPARENCY + ACCESSIBILITY OF DETAILED ICPD BUDGET EXPENDITURES 13 Resolution “Send the letter attached as Exhibit “A” to the Johnson County Sheriff supporting divestment of the MRAP (Mine Resistant Ambush Protected) vehicle and obtain a report from city staff on the military grade equipment in the ICPD’s inventory and the federal contracts that provide support to the police department.” (Res. 20-159, p. 2, #10) Accomplishments • June 17, 2020: Mayor Teague submitted a letter to the Johnson County Sheriff supporting divestment of the MRAP vehicle. A copy of the letter can be viewed here. • August 20, 2020: City staff prepared a memo outlining federal contracts from 2017 to the present, that provide support to the Iowa City Police Department. • Staff delivered a memo on ICPD military grade equipment to City Council on September 10, 2020. ACTION 10: REVIEW ICPD INVENTORY OF MILITARY-GRADE EQUIPMENT + SUPPORT COUNTY DIVESTMENT OF MRAP 14 Resolution “Direct the City Manager to expressly ban, in the ICPD’s general orders, any use of chokeholds or any other maneuver that cuts off oxygen or blood flow.” (Res. 20-159, p. 2, #11) Accomplishments • CPRB last reviewed the Iowa City Police Department’s General Order on Use of Force at their October 8, 2019 meeting. The board recommended changes and those were incorporated by the Iowa City Police Department. The General Order was re-issued by the Police Department on October 23, 2019. • The Community Police Review Board approved an updated Use of Force General Order (G.O.) at their August 19, 2020 meeting. The G.O. was re-issued by the ICPD on August 20, 2020. ACTION 11: ADOPT ICPD GENERAL ORDER (G.O.) TO EXPRESSLY BAN CHOKEHOLDS & ANY MANEUVER THAT CUTS OFF OXYGEN OR BLOODFLOW 15 Resolution “Direct the City Manager to ensure the ICPD’s policy and practices regarding employment of officers is consistent with the goals of recently enacted Iowa House File 2647 to ensure that officers working in Iowa have not committed serious misconduct, as defined therein.” (Res. 20-159, p. 2, #12) Status Summary The Iowa City Police Department recruitment process already contains a robust background check process that includes a review of past employment history. Candidates with a history of serious misconduct are not considered for employment with the Iowa City Police Department. As the Iowa Law Enforcement Academy develops rules for the implementation of House File 2647, staff will adjust policies accordingly to ensure complete compliance with the new law. Next Steps Target Date Milestone Action Group(s) TBD – Dependent upon when the State of Iowa releases rules Update Human Resource policies as needed to ensure compliance with HF 2647 Staff Accomplishments ACTION 12: CONTINUE ICPD POLICY + PRACTICES REFLECT IA H.F. 2647, ENSURING OFFICERS HAVE NOT COMMITTED SERIOUS MISCONDUCT 16 Resolution “Direct the City Manager to review the systems and reporting mechanisms in place at the ICPD for evaluating compliance with the ICPD’s Body Worn Cameras and In-Car Recorders general order, ensure that such systems result in consistent compliance with the general order, revise as necessary to achieve that goal, include real consequences for non-compliance, and report back to the Council upon completion of the review.” (Res. 20-159, p. 3, #13) Accomplishments • The Community Police Review Board reviewed and approved the General Order on Body Cameras and In-Car Recorders at their February 11, 2020 meeting. • The Community Police Review Board reviewed and approved an updated General Order on Body Cameras and In-Car Recorders at their September 8, 2020 meeting. • Staff delivered a report on the revised General Order related to body worn cameras and in-car recorders, to City Council on September 10, 2020. • Staff updated monthly Use of Force reports provided to the CPRB to indicate body camera and in-car recording compliance on all Use of Force incidents. ACTION 13: EVALUATE COMPLIANCE + DISCIPLINARY ACTION RELATED TO PROPER USE OF BODY CAMS AND CAR RECORDERS 17 Resolution “Direct the City Manager to revise the ICPD’s general orders to require officers to intervene and stop excessive force used by other officers and report the incident directly to a supervisor, and enter into a memorandum of understanding with other law enforcement agencies regarding such intervention when the excessive force is being used by an officer of another agency such as that currently being discussed and circulated among area law enforcement attached as Exhibit “B”” (Res. 20-159, p. 3, #14) Accomplishments • June 19, 2020: ICPD staff participated in joint work session between the NAACP and local, state, and federal law enforcement agencies. At the joint work session, Iowa City joined five area law enforcement agencies in signing a Duty to Intercede MOU. • On July 14, 2020, the Community Police Review Board (CPRB) approved, with no changes, the new Duty to Intervene and Report General Order provided by staff. An executed copy of that General Order can be viewed online and has been issued to ICPD staff/officers. ACTION 14: ENSURE DUTY TO INTERVENE & STOP EXCESSIVE FORCE, BOTH IN ICPD AND MOU WITH AREA LAW ENFORCEMENT 18 Resolution “Request and receive a report and recommendation from the City’s Public Art Advisory Committee, after input from and consultation with local Black artists, on measures Council should consider to provide opportunities for artistic expression by the Black Lives Matter movement and communities of color, including but not limited to visual arts as well as a public festival dedicated to the celebration of Black culture.” (Res. 20-159, p. 3, #15) Status Summary The Public Art Advisory Committee continues to collaborate with Public Space One and the Center for Afrofuturist Studies on a comprehensive public art and public engagement project. At their January 13 meeting, the Parks & Recreation Commission agreed to move forward with a recommendation to City Council for renaming Creekside Park in honor of James Alan McPherson, an influential leader in the Iowa Writer’s Workshop and the first African-American to win the Pulitzer Prize for Fiction. The City again helped sponsor the 2021 MLK Celebration of Human Rights. With City funds, Rodney’s Jamaican Jerk Chicken served 205 people who participated in the day of celebration and the Iowa City Public Library hosted “We the People: Protest and Peace” in partnership with other community groups. The Truth & Reconciliation Commission will also prepare recommendations for City Council related to public art and/or public festivals dedicated to the celebration of Black culture. Next Steps Target Date Milestone Action Group(s) TBD City Council to consider a recommendation to rename Creekside Park after James Alan McPherson. City Council, Parks and Recreation Commission TBD Capitol Street Parking Ramp public art project, to include community involvement PAAC, public, Public Space One, Center for Afrofuturist Studies Accomplishments • August 18, 2020: City Council approved a resolution to proceed with a project in partnership with the Center for Afrofuturist Studies. • December 3, 2020: The Public Art Advisory Committee received a public art project concept and approved a motion to move forward with the project with additional public input. ACTION 15: INCREASE OPPORTUNITIES FOR ARTISTIC EXPRESSION BY COMMUNITIES OF COLOR The mural is proposed to be located on the stair towers of the Capitol Street Parking Ramp along Burlington Street. 19 Resolution “Prohibit the use of tear gas, rubber bullets, and flashbangs against peaceful protestors.” (Res. 20-159, p. 3, #16) Status Summary Immediate direction has been provided to the Iowa City Police Department. Any policy update on this item is on hold until the completion of the investigation in action item #4 of this resolution. Staff will use the report of the June 3, 2020 events and City Council’s related discussion of these reports, to inform their review of all policies and ensure any relevant updates to policies are completed. Next Steps Target Date Milestone Action Group(s) TBD Receive and discuss report on June 3, 2020 protest response City Council Accomplishments ACTION 16: PROHIBIT THE USE OF TEAR GAS, RUBBER BULLETS, AND FLASHBANGS AGAINST PEACEFUL PROTESTORS 20 Resolution “Beginning in calendar year 2021, Juneteenth, June 19, shall be a city holiday and shall replace an existing city holiday.” (Res. 20-159, p. 3, #17) Accomplishments Holidays are negotiated in the collective bargaining agreements with the City’s labor unions. The City reached an agreement with the Police, Fire, and AFSCME unions to officially replace President’s Day (or Washington’s Birthday) with the Juneteenth holiday. The City will also make the change for supervisory and other non-bargaining unit staff. The City will observe Juneteenth on June 19th annually as a City holiday. If June 19th falls on a weekend, the City will observe it on the Friday preceding or the Monday following the June 19th date. The first official recognition of Juneteenth as a formal City holiday will be Friday, June 18, 2021. ACTION 17: ESTABLISH JUNETEENTH AS AN OFFICIAL CITY HOLIDAY BEGINNING IN 2021 Item Number: 9. J anuary 28, 2021 Q u arterly Investment Rep ort: O ctob er - December 2020 AT TAC HM E NT S : Description Quarterly I nvestment Report: October - December 2020 Item Number: 10. J anuary 28, 2021 F Y2020 Long-term Debt Discl osure Rep ort AT TAC HM E NT S : Description F Y2020 L ong-term Debt Disclosure Report Date: January 26, 2021 To: Geoff Fruin, City Manager From: Dennis Bockenstedt, Finance Director RE: Long-term Debt Disclosure Report In accordance with the City Council’s Debt Management Policy, an annual debt report is to be submitted within 210 days after the fiscal year-end to the City Manager and the City Council. The City’s fiscal year 2020 ended on June 30, 2020, and this report is intended to provide information regarding that fiscal year. According to the policy, the annual debt report should include, at a minimum, the following information: • General Long-term Debt Obligations: • Property valuations and trend valuations for total actual and taxable valuations • List of the City’s 10 largest taxpayers • Summary of all of the City’s direct, long-term debt obligations • Debt per capita (GO Debt and TIF Revenue Debt) • Debt per total assessed value (GO Debt and TIF Revenue Debt) • City’s debt versus the legal debt limit • Revenue-Secured Debt Obligations: • Summary of the system • Summary of the system’s rates and charges • The historical trend of system’s sales and charges • Coverage ratios for system • Number of system customers, if applicable • List of system’s 10 largest users, if applicable According to the policy, the annual debt report should also include a list of any potential upcoming debt issues and a summary of any material events that have occurred in the past year. The report may also include any other relevant information that is significant to the City’s debt program or ability to repay its debt obligations. During fiscal year 2020, the City incurred the following significant events regarding its bond obligations and reported them on the Electronic Municipal Market Place (EMMA): • Principal and interest payment delinquencies: None • Non-payment related defaults, if material: None • Unscheduled draws on debt service reserves reflecting financial difficulties: None • Unscheduled draws on credit enhancements relating to the Bonds reflecting financial substitution of credit or liquidity providers, or their failure to perform: None • Substitution of credit or liquidity providers, or their failure to perform: None • Adverse tax opinions, the issuance by the Internal Revenue Service of proposed or final determinations of taxability, Notices of Proposed Issue (IRS Form 5701-TEB) or other material January 26, 2020 Page 2 notices or determinations with respect to the tax-exempt status of the Series Bonds, or material events affecting the tax-exempt status of the Bonds: None • Modifications to rights of Holders of the Bonds, if material: None • Bond calls (excluding sinking fund mandatory redemptions), if material, and tender offers; a Notice of Material Event was timely filed for each of these events: None* * A partial early call of the Harrison Street Parking Lease-Purchase Agreement of $8,671,165 was was made on June 1, 2020. This was not a reportable event on EMMA. • Defeasances of the Bonds: None* * The Harrison Street Parking Lease-Purchase Agreement balance of $174,876 was defeased on June 29, 2020. This was not a reportable event on EMMA. • Release, substitution, or sale of property securing repayment of the Bonds, if material: None • Rating changes on the Bonds: None • Bankruptcy, insolvency, receivership or similar event of the Issuer: None • The consummation of a merger, consolidation, or acquisition involving the Issuer or the sale of all or substantially all of the assets of the Issuer, other than in the ordinary course of business, the entry into a definitive agreement to undertake such an action or the termination of a definitive agreement relating to any such actions, other than pursuant to its terms, if material: None • Appointment of a successor or additional trustee or the change of name of a trustee, if material: None • Incurrence of a Financial Obligation of the Issuer, if material, or agreement to covenants events of default, remedies, priority rights, or other similar terms of a Financial Obligation of the Issuer, any of which affect security holders, if material: i. Bank Note with MidWest One Bank for $1,000,000 was entered on 8/1/2019 and dated 8/1/2019 to 8/1/2020 for the UniverCity program to purchase properties for redevelopment 1. This disclosure was not filed within 10 days of its occurrence. This filing was made on 2/13/2020 along with a Notice of Failure to File. ii. Bank Note with Greenstate Credit Union for $250,000 was entered on 2/6/2020 and dated 2/6/2020 to 7/15/2021 for the UniverCity program to purchase properties for redevelopment • Default, event of acceleration, termination event, modification of terms or similar events under the terms of a Financial Obligation of the Issuer, any of which reflect financial difficulties: None In the next 180 days, we are currently anticipating the following potential bond issues: • 2021 General Obligation Bonds – 2021 CIP Program - $11,400,000 Other potential debt issues include: None Attached to this memo are summaries that include the additional financial and debt information mentioned above. This information along with our Fiscal Year 2020 Comprehensive Annual Financial Report (CAFR) will be provided to our bondholders and will be posted on the Electronic Municipal Market Access (EMMA) web site in accordance with Municipal Securities Rulemaking Board (MSRB) rules. This information must be posted by January 26, 2021 in order to comply with the continuing disclosure certificates on our outstanding bonded debt. We are not aware of any material or significant events that will prevent the City from meeting its current outstanding bonded debt obligations. CONTINUING DISCLOSURE SUBMISSION FINANCIAL AND OPERATING REPORT FOR THE FISCAL YEAR JUNE 30, 2020 Relating to CITY OF IOWA CITY Johnson County, Iowa GENERAL OBLIGATION DEBT CUSIP NO. 462308 To the extent not included in the City’s Financial Statements, all information the City of Iowa City has agreed to provide in its annual reports, as it relates to its outstanding general obligation debt is included in this report. Attached is additional information as required to be submitted under previous disclosure undertakings of the City. Pursuant to Securities and Exchange Commission Rule 15c2-12 For further information please contact: Dennis Bockenstedt Director of Finance City of Iowa City 410 E. Washington Street Iowa City, IA 52240 Telephone: (319) 356-5053 January 25, 2021 City of Iowa City, Johnson County, Iowa Fiscal Year 2020 Annual Financial and Operating Disclosure Page | 2 DEBT LIMIT The constitutional general obligation debt limit of a political subdivision of the state of Iowa is equal to five percent (5%) of the value of taxable property within its borders. According to and based upon the January 1, 2018 property valuations, for taxes payable in September 2019 and March 2020 the general obligation debt limit of the City for the period which began July 1, 2019 and ends June 30, 2020 is: 2018 100% Actual Valuation of Property ............................... $6,133,570,208 Constitutional Debt Limit ....................................................... $ 306,678,510 Outstanding Bonds/Notes Applicable to Debt Limit: TIF Revenue Debt ................................................................. $ 14,790,000 Total G.O. Debt Subject to Debt Limit.................................... 53,370,000 Other Loans .......................................................................... 210,784 Other Legal Indebtedness (TIF Rebates) .............................. 25,876,859 Total Applicable Debt ............................................................ $ 94,247,643 Remaining Debt Capacity ...................................................... $ 212,430,867 DIRECT DEBT General Obligation Debt Supported by Property Taxes and Tax Increment Date of Original Final Principal Outstanding Issue Amount Issued Purpose Maturity As of 6/30/20 June 2012 $ 9,070,000 Multi-Purpose 6/22 $ 1,980,000 July 2013 7,230,000 Multi-Purpose 6/23 2,560,000 June 2014 11,980,000 Refunded Multi-Purpose 6/24 3,950,000 June 2015 7,785,000 Multi-Purpose 6/25 4,150,000 June 2016 8,795,000 Multi-Purpose 6/26 5,875,000 June 2017 9,765,000 Multi-Purpose 6/27 7,040,000 June 2018 8,895,000 Multi-Purpose 6/28 7,260,000 June 2019 12,535,000 Multi-Purpose 6/29 8,410,000 June 2020 12,145,000 Multi-Purpose 6/30 12,145,000 Total General Obligation Bonds $53,370,000 The remainder of this page was left blank intentionally. City of Iowa City, Johnson County, Iowa Fiscal Year 2020 Annual Financial and Operating Disclosure Page | 3 GENERAL OBLIGATION DEBT(1) (Principal Only) Fiscal Year Ending Series Series Series Series Series Series Series Series June 30 2012A 2013A 2014A 2015A 2016A 2017A 2018A 2019 2021 ............................................... $ 975,000 $ 835,000 $ 950,000 $ 785,000 $ 930,000 $ 940,000 $ 840,000 $ 905,000 2022 ............................................... 1,005,000 855,000 970,000 805,000 950,000 955,000 855,000 925,000 2023 ............................................... 0 870,000 1,000,000 830,000 965,000 980,000 875,000 955,000 2024 ............................................... 0 0 1,030,000 850,000 985,000 1,000,000 895,000 985,000 2025 ............................................... 0 0 0 880,000 1,010,000 1,025,000 915,000 875,000 2026 ............................................... 0 0 0 0 1,035,000 1,055,000 940,000 905,000 2027 ............................................... 0 0 0 0 0 1,085,000 960,000 940,000 2028 ............................................... 0 0 0 0 0 0 980,000 960,000 2029 ............................................... 0 0 0 0 0 0 0 960,000 2030 ............................................... 0 0 0 0 0 0 0 0 Total ............................................. $1,980,000 $2,560,000 $3,950,000 $4,150,000 $5,875,000 $7,040,000 $7,260,000 $8,410,000 Fiscal Year Total Ending Series General Obligation Cumulative Retirement Principal & June 30 2020 Debt Amount Percent Interest 2021 ............................................... $ 3,600,000 $10,760,000 $10,760,000 20.16% $12,216,373 2022 ............................................... 1,800,000 9,120,000 19,880,000 37.25% 10,238,613 2023 ............................................... 1,200,000 7,675,000 27,555,000 51.63% 8,545,863 2024 ............................................... 805,000 6,550,000 34,105,000 63.90% 7,207,962 2025 ............................................... 790,000 5,495,000 39,600,000 74.20% 5,983,712 2026 ............................................... 790,000 4,725,000 44,325,000 83.05% 5,068,400 2027 ............................................... 790,000 3,775,000 48,100,000 90.13% 3,985,525 2028 ............................................... 790,000 2,730,000 50,830,000 95.24% 2,850,000 2029 ............................................... 790,000 1,750,000 52,580,000 98.52% 1,803,200 2030 ............................................... 790,000 790,000 53,370,000 100.00% 805,800 Total ............................................. $12,145,000 $53,370,000 $58,705,448 Note: (1) Source: the City. The remainder of this page was left blank intentionally. City of Iowa City, Johnson County, Iowa Fiscal Year 2020 Annual Financial and Operating Disclosure Page | 4 INDIRECT GENERAL OBLIGATION DEBT DEBT RATIOS STATEMENT OF BONDED INDEBTEDNESS(1)(2) City Actual Value, January 1, 2018 ............................................................................................................................................................. $6,133,570,208 City Taxable Value, January 1, 2018 .......................................................................................................................................................... $3,923,114,214 Per Capita Applicable Ratio to City Ratio to City (2010 Pop. Total Percent Amount Actual Value Taxable Value 67,862 ) Direct Bonded Debt ....................................... $ 53,370,000 100.00% $ 53,370,000 0.87% 1.36% $ 786.45 TIF Revenue Debt ......................................... 14,790,000 100.00% 14,790,000 0.24% 0.38% 217.94 Overlapping Debt: Iowa City Community School District ............. $181,415,000 57.41% $104,150,352 1.70% 2.65% 1,534.74 Clear Creek-Amana Community School Dist. 85,095,000 0.04% 3,403,800 0.06% 0.09% 50.16 Kirkwood Community College(3) ................... 146,249,121 14.30% 20,913,624 0.34% 0.53% 308.18 Johnson County ............................................ 3,570,000 42.25% 1,508,325 0.02% 0.04% 22.23 Total Applicable Overlapping Bonded Debt ............................................... $129,976,101 2.12% 3.31% $1,915.30 Total Direct and Overlapping Bonded Debt ................................................ $198,136,101 3.23% 5.05% $2,919.69 Per Capita Actual Value ................................................................................................................................................................................ $90,382.99 Per Capita Taxable Value .............................................................................................................................................................................. $57,810.18 Notes: (1) Source: the City, Audited Financial Statements and EMMA for the County, School Districts and Community College. (2) As of June 30, 2020. (3) Excludes $30,005,000 in Industrial New Jobs Training Certificates, which are expected to be paid by proceeds from anticipated job credits from withholding taxes. OTHER OBLIGATIONS OTHER DEBT The City has revenue debt payable solely from the net revenues of the City’s Urban Renewal Areas as follows: Date of Original Final Principal Outstanding Issue Amount Issued Purpose Maturity As of 6/30/20 Nov 2012 $ 2,655,000 Developer Grant 6/32 $ 1,985,000 Sept.2016 12,805,000 Developer Grant 6/36 12,805,000 Total $14,790,000 The City has revenue debt payable solely from the net revenues of the Municipal Parking System as follows: Date of Original Final Capital Lease Obligation Issue Amount Issued Purpose Maturity As of 6/30/20 April 2017 $15,400,000 Parking 6/37 $ 0* *On June 1, 2020, the City made a payment of $9,238,148 and June 29, 2020 the City defeased the remaining $174,876 capital lease obligations. The City has revenue debt payable solely from the net revenues of the Municipal Water System as follows: Date of Original Final Principal Outstanding Issue Amount Issued Purpose Maturity As of 6/30/20 June 2012 $ 4,950,000 Water Refunding 7/22 $ 1,590,000 June 2016 3,650,000 Water Refunding 7/24 2,445,000 June 2017 5,910,000 Water Refunding 7/25 4,665,000 Total $8,700,000 City of Iowa City, Johnson County, Iowa Fiscal Year 2020 Annual Financial and Operating Disclosure Page | 5 The City has revenue debt payable solely from the net revenues of the Municipal Sewer System as follows: Date of Original Final Principal Outstanding Issue Amount Issued Purpose Maturity As of 6/30/20 June 2016 $9,360,000 Sewer Refunding 7/21 $3,590,000 June 2017 4,550,000 Sewer Refunding 7/22 3,775,000 Total $7,365,000 IOWA PROPERTY VALUATIONS In compliance with Section 441.21 of the Code of Iowa, as amended, the State Director of Revenue annually directs all county auditors to apply prescribed statutory percentages to the assessments of certain categories of real property. The final values, called Actual Valuation, are then adjusted by the County Auditor. Taxable Valuation subject to tax levy is then determined by the application of State determined rollback percentages, principally to residential property. Beginning in 1978, the State required a reduction in Actual Valuation to reduce the impact of inflation on its residents. The resulting value is defined as the Taxable Valuation. Such rollback percentages may be changed in future years. Certain historical rollback percentages for residential, multi-residential, agricultural and commercial valuations are as follows: PERCENTAGES FOR TAXABLE VALUATION AFTER ROLLBACKS(1) Multi- Ag Land Fiscal Year Residential Residential(2) & Buildings Commercial 2011/12 ................ 48.5299% N/A 69.0152% 100.0000% 2012/13 ................ 50.7518% N/A 57.5411% 100.0000% 2013/14 ................ 52.8166% N/A 59.9334% 100.0000% 2014/15 ................ 54.4002% N/A 43.3997% 95.0000% 2015/16 ................ 55.7335% N/A 44.7021% 90.0000% 2016/17 ................ 55.6259% 86.2500% 46.1068% 90.0000% 2017/18 ................ 56.9391% 82.5000% 47.4996% 90.0000% 2018/19 ................ 55.6209% 78.7500% 54.4480% 90.0000% 2019/20 ................ 56.9180% 75.0000% 56.1324% 90.0000% 2020/21 ................ 55.0743% 71.2500% 81.4832% 90.0000% Notes: (1) Source: the Iowa Department of Revenue. (2) New category beginning with fiscal year 2017. BUILDING PERMITS City Building Permits(1) (Excludes the Value of Land) Calendar Year: 2016 2017 2018 2019 2020 New Construction No. of New Permits............................................ 262 211 151 120 120 Valuation: .......................................................... $295,339,497 $108,285,647 $115,872,543 $134,485,833 $51,863,761 Remodeling Repair and Additions: No. of New Permits:........................................... 532 507 467 484 430 Valuation: .......................................................... $ 93,087,526 $108,532,366 $ 76,942,267 $ 97,036,048 $35,438,412 Total Permits ..................................................... 794 718 618 604 550 Total Valuations ................................................. $388,427,023 $216,818,013 $192,814,810 $231,521,881 $87,302,173 Note: (1) Source: the City. City of Iowa City, Johnson County, Iowa Fiscal Year 2020 Annual Financial and Operating Disclosure Page | 6 PROPERTY VALUATIONS AND TREND OF VALUATIONS ACTUAL (100%) VALUATIONS FOR THE CITY(1)(2) Fiscal Year: 2015/16 2016/17 2017/18 2018/19 2019/20 Property Class Levy Year: 2014 2015 2016 2017 2018 Residential ........................................................ $3,617,590,930 $3,893,541,900 $4,011,317,530 $4,279,194,820 $4,431,104,380 Agricultural ........................................................ 3,553,520 3,736,510 3,443,020 2,626,150 2,539,080 Commercial ....................................................... 1,155,761,766 856,972,664 877,491,737 964,588,039 1,000,704,323 Industrial ........................................................... 76,495,918 79,053,598 79,474,988 74,013,639 79,346,989 Multi-residential(3) ............................................. 0 415,208,021 420,082,751 482,118,763 502,252,347 Railroads ........................................................... 4,015,580 4,096,577 3,984,932 3,549,414 3,601,348 Utilities without Gas and Electric ........................ 8,239,789 7,375,066 6,734,894 7,099,293 7,386,408 Gas and Electric Utility ...................................... 87,728,294 92,987,351 94,582,279 97,050,716 109,124,421 Less: Military Exemption ................................... (2,828,002) (2,727,994) (2,635,396) (2,579,836) (2,489,088) Total ................................................................ $4,950,557,795 $5,350,243,693 $5,494,476,735 $5,907,660,998 $6,133,570,208 Percent Change +(-) ........................................ 2.57%(4) 8.07% 2.70% 7.52% 3.82% Notes: (1) Source: Iowa Department of Management. (2) Includes tax increment finance (TIF) valuations used in the following amounts: January 1: 2014 2015 2016 2017 2018 TIF Valuation ....................................................... $42,307,287 $72,650,838 $80,559,947 $85,379,369 $115,175,495 (3) New Class as of January 1, 2015, previously reported as Commercial Property. (4) Based on 2013 Actual Valuation of $4,826,647,177. For the January 1, 2018 levy year, the City’s Taxable Valuation was comprised of approximately 64% residential, 23% commercial, 10% multi-residential, 2% industrial, 1% utilities and less than 1% agriculture and military exemption. PROPERTY VALUATIONS AND TREND OF VALUATIONS TAXABLE (“ROLLBACK”) VALUATIONS FOR THE CITY(1)(2) Fiscal Year: 2015/16 2016/17 2017/18 2018/19 2019/20 Property Class Levy Year: 2014 2015 2016 2017 2018 Residential ........................................................ $2,016,210,314 $2,165,817,742 $2,284,007,603 $2,380,126,625 $2,522,095,595 Agricultural ........................................................ 1,588,496 1,706,955 1,618,090 1,429,547 1,425,151 Commercial ....................................................... 1,040,185,590 771,275,414 789,742,578 868,129,247 900,633,903 Industrial ........................................................... 68,846,326 71,148,238 71,527,489 66,612,275 71,412,290 Multi-residential(3) ............................................. 0 358,117,010 346,568,385 379,668,606 376,689,677 Railroads ........................................................... 3,614,022 3,686,919 3,586,439 3,194,473 3,241,213 Utilities without Gas and Electric(4) ................... 8,239,789 7,375,066 6,734,894 7,099,293 7,386,408 Gas and Electric Utility(4) .................................. 46,785,426 44,986,783 41,702,196 41,797,475 42,719,065 Less: Military Exemption ................................... (2,828,002) (2,727,994) (2,635,396) (2,579,836) (2,489,088) Total ................................................................ $3,182,641,961 $3,421,386,133 $3,542,852,278 $3,745,477,705 $3,923,114,214 Percent Change +(-) ........................................ 1.46%(5) 7.50% 3.55% 5.72% 4.74% Notes: (1) Source: Iowa Department of Management. (2) Includes tax increment finance (TIF) valuations used in the following amounts: January 1: 2014 2015 2016 2017 2018 TIF Valuation ....................................................... $33,331,128 $72,650,838 $80,559,947 $85,379,369 $115,175,495 (3) New Class as of January 1, 2015, previously reported as Commercial Property. (4) See “PROPERTY TAX INFORMATION - Utility Property Tax Replacement” herein. (5) Based on 2013 Taxable Valuation of $3,136,795,629. City of Iowa City, Johnson County, Iowa Fiscal Year 2020 Annual Financial and Operating Disclosure Page | 7 LEVIES AND TAX COLLECTIONS(1) The following shows the trend in the City’s tax extensions and collections. Levy Fiscal Amount Amount Percent Year Year Levied Collected(2) Collected 2010 ............... 2011-12 .............. $49,589,988 $49,543,860 99.91% 2011 ............... 2012-13 .............. 50,407,375 50,419,618 100.02% 2012 ............... 2013-14 .............. 50,307,189 50,051,577 99.49% 2013 ............... 2014-15 .............. 51,608,730 51,496,353 97.70% 2014 ............... 2015-16 .............. 52,033,966 52,020,805 99.97% 2015 ............... 2016-17 .............. 55,330,223 55,357,357 100.05% 2016 ............... 2017-18 .............. 56,458,399 56,525,799 100.12% 2017 ............... 2018-19 .............. 59,173,825 59,115,402 99.90% 2018 ............... 2019-20 .............. 60,296,653 59,360,168 98.45% Notes: (1) Source: the State of Iowa Department of Management and the City. Does not include Levies or Collections for Utility Replacement. Does not include levies and collections for the City’s tax increment finance district. (2) Includes delinquent taxes. LARGER TAXPAYERS(1) Levy Year 2018 Taxpayer Name Business/Service Taxable Valuation(2) American College Testing, Inc (aka ACT, Inc.) .............. Commercial Property ................................................... $ 45,737,963 MidAmerican Energy ..................................................... Utility ........................................................................... 39,889,100 BBCS-Hawkeye Housing LLC ....................................... Real Estate Management/Apartments.......................... 25,816,098 Tailwind Iowa City, LLC ................................................. Real Estate Management/Apartments.......................... 24,790,776 Ann S Gerdin Revocable Trust ...................................... Warehousing/Commercial Property ............................. 22,903,407 MidWestOne Bank ......................................................... Banking ....................................................................... 21,267,216 Dealer Properties IC LLC ............................................... Care Dealership ........................................................... 19,318,887 Procter & Gamble LLC ................................................... Industrial ...................................................................... 16,809,668 Rise at Riverfront Crossings, LLC .................................. Real Estate Developer/Apartments .............................. 16,173,442 Vesper Iowa City LLC .................................................... Real Estate Developer/Apartments .............................. 15,476,241 Total ................................................................................................................................................................. $248,182,798 Ten Larger Taxpayers as Percent of City’s 2018 Taxable Valuation ($3,923,114,214) ...................................... 6.33% Notes: (1) Source: Johnson County. (2) Every effort has been made to seek out and report the larger taxpayers. However, many of the taxpayers listed contain multiple parcels and it is possible that some parcels and their valuations have been overlooked. LEVY LIMITS A city’s general fund tax levy is limited to $8.10 per $1,000 of taxable value, with provision for an additional $0.27 per $1,000 levy for an emergency fund which can be used for general fund purposes (Code of Iowa, Chapter 384, Division I). Cities may exceed the $8.10 limitation upon authorization by a special levy election. Further, there are limited special purpose levies which may be certified outside of the above described levy limits (Code of Iowa, Section 384.12). The amount of the City general fund levy subject to the $8.10 limitation is $8.10 for Fiscal Year 2019-20. The City does levy costs for operation and maintenance of publicly owned Transit, tort liability and other insurance, support of the public library, police and fire retirement, FICA and IPERS and other employee benefits expenses in addition to the $8.10 general fund limit as authorized by law. In addition, the City has not established an emergency fund levy for Fiscal Year 2019-20. Debt service levies are not limited. City of Iowa City, Johnson County, Iowa Fiscal Year 2020 Annual Financial and Operating Disclosure Page | 8 TAX RATES Levy Years 2014 - 2018(1)(2) (Per $1,000 Actual Valuation) Fiscal Year: 2015/16 2016/17 2017/18 2018/19 2019/20 Levy Year: 2014 2015 2016 2017 2018 City: General Fund ..................................................... $ 8.10000 $ 8.10000 $ 8.10000 $ 8.10000 $ 8.10000 Emergency Levy ................................................. 0.00000 0.00000 0.00000 0.00000 0.00000 Debt Service Fund .............................................. 3.92833 3.82846 3.57846 3.22846 2.97846 Employee Benefits ............................................. 3.11277 3.14415 3.14415 3.34415 3.24415 Capital Improvement .......................................... 0.00000 0.00000 0.00000 0.00000 0.00000 Other .................................................................. 1.50986 1.51044 1.51044 1.51044 1.51044 Total City .......................................................... $16.65096 $16.58305 $16.33305 $16.18305 $15.83305 Johnson County ................................................. $ 6.90337 $ 6.77140 $ 6.85143 $ 6.53594 $ 6.49278 Iowa City Community School District .................. 13.86773 13.98935 13.95855 14.85629 14.79097 Kirkwood ............................................................ 1.06125 1.08048 1.13174 1.20354 1.21331 Other .................................................................. 0.32784 0.32450 0.33036 0.30557 0.27066 Total Tax Rate(3) ............................................. $38.81115 $38.74878 $38.60513 $39.08439 $38.60077 Notes: (1) Source: Iowa Department of Management. (2) Does not include the tax rate for agriculture. (3) Taxpayers in the Iowa City Community School District area. PROPERTY TAX LEGISLATION From time to time, legislative proposals are pending in Congress and the Iowa General Assembly that would, if enacted, alter or amend one or more of the property tax matters described herein. It cannot be predicted whether or in what forms any of such proposals, either pending or that may be introduced, may be enacted, and there can be no assurance that such proposals will not apply to valuation, assessment or levy procedures for taxes levied by the City or have an adverse impact on the future tax collections of the City. Purchasers of the Bonds should consult their tax advisors regarding any pending or proposed federal or state tax legislation. The opinions expressed by Bond Counsel are based upon existing legislation as of the date of issuance and delivery of the Bonds and Bond Counsel has expressed no opinion as of any date subsequent thereto or with respect to any pending federal or state tax legislation. During the 2019 legislative session, the Iowa General Assembly enacted Senate File 634 (the “2019 Act”). This bill modifies the process for hearing and approval of the total maximum property tax dollars under certain levies in the county budget. The bill also includes a provision that will require the affirmative vote of 2/3 of the City Council when the maximum property tax dollars under these levies exceed an amount determined under a prescribed formula. The 2019 Act does not change the process for hearing and approval of the Debt Service Levy pledged for repayment of the Bonds. It is too early to evaluate the affect the 2019 Act will have on the overall financial position of the City or its ability to fund essential services. During the 2013 legislative session, the Iowa General Assembly enacted Senate File 295 (the “2013 Act”). Among other things, the Act (i) reduced the maximum annual taxable value growth percent, due to revaluation of existing residential and agricultural property to 3%, (ii) assigned a “rollback” (the percentage of a property’s value that is subject to tax) to commercial, industrial and railroad property of 90%, (iii) created a new property tax classification for multi-residential properties (apartments, nursing homes, assisted living facilities and certain other rental property) and assigned a declining rollback percentage to such properties for each year until the residential rollback percentage is reached in the 2022 assessment year, after which the rollback percentage for such properties will be equal to the residential rollback percentage each assessment year, and (iv) exempted a specified portion of the assessed value of telecommunication properties. City of Iowa City, Johnson County, Iowa Fiscal Year 2020 Annual Financial and Operating Disclosure Page | 9 The Act includes a standing appropriation to replace some of the tax revenues lost by local governments, including tax increment districts, resulting from the new rollback for commercial and industrial property. Beginning in fiscal year 2018 the standing appropriation cannot exceed the actual 2017 appropriation amount. The appropriation does not replace losses to local governments resulting from the Act’s provisions that reduce the annual revaluation growth limit for residential and agricultural properties to 3%, the gradual transition for multi-residential properties from the residential rollback percentage (currently 53% of market value), or the reduction in the percentage of telecommunications property that is subject to taxation. Given the wide scope of the statutory changes, and the State’s discretion in establishing the annual replacement amount that is appropriated each year commencing in fiscal 2018, the impact of the 2013 Act on the City’s future property tax collections is uncertain and the City has not attempted to quantify the financial impact of the 2013 Act’s provisions on the City’s future operations. Notwithstanding any decrease in property tax revenues that may result from the 2013 Act, Iowa Code section 76.2 provides that when an Iowa political subdivision issues bonds, "[t]he governing authority of these political subdivisions before issuing bonds shall, by resolution, provide for the assessment of an annual levy upon all the taxable property in the political subdivision sufficient to pay the interest and principal of the bonds within a period named not exceeding twenty years. A certified copy of this resolution shall be filed with the county auditor or the auditors of the counties in which the political subdivision is located; and the filing shall make it a duty of the auditors to enter annually this levy for collection from the taxable property within the boundaries of the political subdivision until funds are realized to pay the bonds in full." From time to time, other legislative proposals may be considered by the Iowa General Assembly that would, if enacted, alter or amend one or more of the property tax matters described in this Final Official Statement. It cannot be predicted whether or in what forms any of such proposals may be enacted, and there can be no assurance that such proposals will not apply to valuation, assessment or levy procedures for the levy of taxes by the City. CITY FUNDS ON HAND (Cash and Investments as of June 30, 2020, in thousands) City Operating Funds $173,427 City Restricted Funds 50,167 Total $223,594 The remainder of this page was left blank intentionally. City of Iowa City, Johnson County, Iowa Fiscal Year 2020 Annual Financial and Operating Disclosure Page | 10 STATEMENT OF NET POSITION GOVERNMENTAL ACTIVITIES(1) (Amounts Expressed in Thousands) Audited as of June 30 2016 2017 2018 2019 2020 Assets: Equity in Pooled Cash and Investments .................................. $ 84,052 $111,030 $109,860 $111,645 $113,883 Receivables: Property Tax .......................................................................... 55,482 56,639 59,538 60,529 66,479 Accounts and Unbilled Usage ................................................ 953 820 817 941 707 Interest .................................................................................. 284 428 920 967 547 Notes ..................................................................................... 16,252 5,524 5,304 5,209 5,300 Internal Balances ..................................................................... (13,688) (15,494) (16,069) (20,055) (22,551) Due from Other Governments.................................................. 5,987 4,519 4,067 7,584 7,125 Prepaids and Other Assets ...................................................... 10 811 810 907 13 Inventories ............................................................................... 688 730 602 650 793 Assets Held for Resale ............................................................ 582 750 562 689 480 Restricted Assets: Equity in Pooled Cash and Investments................................. 36,914 24,560 26,108 18,553 19,743 Other Post Employment Benefits Asset ................................... 40 35 0 0 0 Capital Assets: Land and Construction in Progress ........................................ 48,275 52,545 73,176 51,291 41,160 Other Capital Assets (Net of Accumulated Depreciation) ....... 158,947 173,598 174,835 210,302 232,717 Total Assets ....................................................................... $394,778 $416,495 $440,530 $449,212 $466,396 Deferred Outflows of Resources: Pension Related Deferred Outflows ......................................... $ 7,192 $ 13,131 $ 11,477 $ 11,255 $ 10,119 OPEB Related Deferred Outflows ............................................ 0 0 637 1,467 1,302 Total Deferred Outflows of Resources ................................. $ 7,192 $ 13,131 $ 12,114 $ 12,722 $ 11,421 Liabilities: Accounts Payable .................................................................... $ 3,374 $ 2,127 $ 5,168 $ 3,399 $ 3,494 Contracts Payable ................................................................... 2,773 2,521 3,663 5,864 3,725 Accrued Liabilities ................................................................... 4,143 4,182 4,193 5,231 5,558 Interest Payable ...................................................................... 110 133 134 151 158 Deposits .................................................................................. 1,715 1,230 952 1,008 1,222 Advances from Grantors .......................................................... 47 144 124 98 3 Due to Other Governments ...................................................... 402 42 29 31 38 Notes Payable ......................................................................... 582 663 475 602 0 Noncurrent Liabilities: Due Within One Year: Employee Vested Benefits ................................................... 1,185 1,252 1,253 1,308 1,525 Bonds Payable .................................................................... 10,384 8,230 9,612 11,534 11,119 Due in More Than One Year: Employee Vested Benefits ................................................... 947 989 987 1,012 1,206 Net Pension Liability ............................................................ 30,539 39,080 38,867 38,890 39,796 Other Post Employment Benefits Liability ............................ 3,227 3,660 5,472 6,401 6,253 Notes Payable ..................................................................... 211 211 211 211 211 Bonds Payable .................................................................... 48,105 59,509 58,307 56,771 58,653 Total Liabilities ................................................................... $107,744 $123,973 $129,447 $132,511 $132,961 Deferred Inflows of Resources: Pension Related Deferred Inflows.......................................... $ 3,740 $ 1,603 $ 1,565 $ 1,940 $ 3,045 OPEB Related Deferred Inflows ............................................ 0 0 246 216 560 Succeeding Year Property Taxes .......................................... 55,330 56,459 59,173 60,296 65,850 Notes ..................................................................................... 11,226 0 0 0 0 Grants ................................................................................... 12 0 0 0 0 Total Deferred Inflows of Resources .................................. $ 70,308 $ 58,062 $ 60,984 $ 62,452 $ 69,455 (continued on following page) City of Iowa City, Johnson County, Iowa Fiscal Year 2020 Annual Financial and Operating Disclosure Page | 11 STATEMENT OF NET POSITION GOVERNMENTAL ACTIVITIES(1) (Amounts Expressed in Thousands) (continued) Audited as of June 30 2016 2017 2018 2019 2020 Net Position: Net Investment in Capital Assets ............................................. $163,362 $183,651 $203,077 $208,028 $220,004 Restricted for or by: Employee Benefits................................................................. 1,671 2,810 3,119 4,249 3,875 Capital Projects: Expendable(2) ..................................................................... 31,456 30,856 21,463 17,020 11,464 Nonexpendable(2) ............................................................... 0 0 0 0 278 Debt Service .......................................................................... 6,463 7,221 8,423 9,514 9,590 Police .................................................................................... 458 349 283 214 294 Other Purposes Expendable ......................................................................... 1,657 2,590 4,469 4,359 4,552 Nonexpendable ................................................................... 0 0 0 0 69 Grant Agreement ................................................................... 449 3,850 3,733 3,463 3,456 Unrestricted ............................................................................. 18,402 16,264 17,646 20,124 21,819 Total Net Position .............................................................. $223,918 $247,591 $262,213 $266,971 $275,401 Notes: (1) Source: Audited financial statements of the City for the fiscal years ended June 30, 2016 through 2020. (2) For fiscal years 2016 – 2019 amount is classified as expendable. STATEMENT OF ACTIVITIES GOVERNMENTAL ACTIVITIES(1) (Amounts Expressed in Thousands) Audited for the Year Ended June 30 2016 2017 2018 2019 2020 Function/Programs: Governmental Activities: Public Safety ........................................................................... $ (15,969) $ (18,053) $ (20,466) $ (20,862) $ (22,728) Public Works ........................................................................... 998 6,746 (3,084) (2,516) (4,737) Culture and Recreation ............................................................ (13,535) (14,573) (15,189) (14,834) (15,451) Community and Economic Development ................................. (4,322) (6,264) (10,166) (14,116) (7,760) General Government ............................................................... (4,988) (4,600) (5,338) (5,807) (6,137) Interest on Long-Term Debt ..................................................... (1,287) (1,481) (1,414) (1,444) (1,452) Total Governmental Activities ................................................ $ (39,103) $ (38,225) $ (55,657) $ (59,579) $ (58,265) General Revenues: Property Taxes, Levied for General Purposes ......................... $ 53,114 $ 57,649 $ 59,046 $ 61,739 $ 62,846 Hotel/Motel Tax ....................................................................... 1,079 1,137 1,046 1,302 1,135 Gas and Electric Tax ............................................................... 764 726 684 668 677 Utility Franchise Tax ................................................................ 874 939 976 965 884 Grants and Contributions Not Restricted to Specific Purposes . 2,080 1,583 1,547 1,552 1,513 Earnings on Investments ......................................................... 1,045 1,397 2,368 3,257 2,585 Gain on Disposal of Capital Assets .......................................... 218 2,151 140 186 111 Miscellaneous.......................................................................... 4,464 3,369 3,656 3,329 3,331 Transfers ................................................................................... (6,395) (7,053) 1,814 (8,661) (6,387) Reassignment of Cable Television to Governmental Activities .................................................................................. 82 0 0 0 0 Total General Revenues and Transfers ................................. $ 57,325 $ 61,898 $ 71,277 $ 64,337 $ 66,695 Changes in Net Position ...................................................... $ 18,222 $ 23,673 $ 15,620 $ 4,758 $ 8,430 Net Position Beginning of Year .................................................. 205,696 223,918 246,593(2) 262,213 266,971 Net Position End of Year ........................................................... $223,918 $247,591 $262,213 $266,971 $275,401 Notes: (1) Source: Audited financial statements of the City for the fiscal years ended June 30, 2016 through 2020. (2) Restated. City of Iowa City, Johnson County, Iowa Fiscal Year 2020 Annual Financial and Operating Disclosure Page | 12 BALANCE SHEET GENERAL FUND(1) (Amounts Expressed in Thousands) Audited as of June 30 2016 2017 2018 2019 2020 Assets: Equity in Pooled Cash and Investments .................................... $30,214 $32,500 $36,321 $38,979 $42,371 Receivables: Property Taxes ........................................................................ 31,825 32,965 34,973 36,301 40,081 Accounts and Unbilled Usage .................................................. 449 410 496 491 355 Interest .................................................................................... 163 161 276 360 163 Notes ....................................................................................... 1,305 1,292 1,276 1,329 1,252 Due from Other Funds ............................................................... 0 0 0 0 299 Advances to Other Funds .......................................................... 0 0 0 56 0 Due from Other Governments.................................................... 1,758 1,887 1,941 2,131 3,661 Prepaid Item .............................................................................. 10 719 726 818 13 Assets Held for Resale .............................................................. 582 750 562 689 480 Restricted Assets: Equity in Pooled Cash and Investments................................... 21,277 10,268 1,904 2,028 2,209 Total Assets ....................................................................... $87,583 $80,952 $78,475 $83,182 $90,884 Liabilities, Deferred Inflows of Resources and Fund Balances: Liabilities: Accounts Payable .................................................................... $ 1,376 $ 1,191 $ 1,492 $ 1,497 $ 1,356 Accrued Liabilities.................................................................... 1,141 1,321 1,391 1,466 1,673 Due to Other Governments ...................................................... 29 38 29 31 38 Interest Payable ...................................................................... 0 4 5 17 0 Notes Payable ......................................................................... 582 663 475 602 0 Liabilities Payable from Restricted Assets: Deposits ............................................................................... 1,710 1,224 947 1,004 1,217 Advances from Grantors ....................................................... 0 7 113 94 0 Total Liabilities ................................................................... $ 4,838 $ 4,448 $ 4,452 $ 4,711 $ 4,284 Deferred Inflows of Resources: Unavailable Revenues: Succeeding Year Property Taxes .......................................... $31,739 $32,863 $34,764 $36,176 $39,720 Notes ..................................................................................... 1,305 0 0 0 0 Grants ................................................................................... 15 6 9 34 1,791 Other ..................................................................................... 1,434 1,539 1,600 1,643 1,716 Total Deferred Inflows of Resources .................................... $34,493 $34,408 $36,373 $37,853 $43,227 Fund Balances: Nonspendable ......................................................................... $ 69 $ 788 $ 793 $ 887 $ 549 Restricted ................................................................................ 18,975 9,974 1,942 1,808 1,747 Committed ............................................................................... 4,699 5,199 4,962 0 0 Assigned ................................................................................. 1,143 1,342 1,437 3,565 5,708 Unassigned ............................................................................. 23,366 24,793 28,516 34,358 35,369 Total Fund Balances .......................................................... $48,252 $42,096 $37,650 $40,618 $43,373 Total Liabilities, Deferred Inflows of Resources and Fund Balances .......................................................... $87,583 $80,952 $78,475 $83,182 $90,884 Note: (1) Source: Audited financial statements of the City for the fiscal years ended June 30, 2016 through 2020. 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City of Iowa City, Johnson County, Iowa Fiscal Year 2020 Annual Financial and Operating Disclosure Page | 13 STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE GENERAL FUND(1) (Amounts Expressed in Thousands) Audited Fiscal Year Ended June 30 2016 2017 2018 2019 2020 Revenues: Taxes ........................................................................................ $ 32,229 $ 34,290 $ 35,363 $37,426 $38,087 Licenses and Permits ................................................................ 3,056 3,521 2,734 2,981 2,352 Intergovernmental ..................................................................... 3,830 3,574 3,786 4,099 4,009 Charges for Service ................................................................... 1,543 1,665 1,465 1,595 1,113 Fines and Forfeits ...................................................................... 760 750 695 776 609 Use of Money and Property ....................................................... 749 839 1,164 1,599 1,102 Miscellaneous............................................................................ 1,430 1,692 1,878 1,950 2,031 Total Revenues ....................................................................... $ 43,597 $ 46,331 $ 47,085 $50,426 $49,303 Expenditures: Current: Public Safety ........................................................................... $ 20,967 $ 22,005 $ 22,762 $23,858 $24,611 Public Works ........................................................................... 1,312 1,803 1,871 1,922 2,219 Cultural and Recreation ........................................................... 12,038 12,890 13,099 13,096 13,146 Community and Economic Development ................................. 2,842 3,074 2,785 3,561 3,678 General Government ............................................................... 5,479 5,471 5,550 6,144 6,336 Capital Outlay ............................................................................ 1,651 1,463 2,124 1,718 2,088 Total Expenditures................................................................... $ 44,289 $ 46,706 $ 48,191 $50,299 $52,078 Excess (Deficiency) of Revenues Over (Under) Expenditures ... $ (692) $ (375) $ (1,106) $ 127 $ (2,775) Other Financing Sources (Uses): Issuance of Debt ....................................................................... $ 0 $ 0 $ 17 $ 0 $ 0 Sale of Capital Assets ............................................................... 252 268 140 758 111 Transfers In ............................................................................... 10,692 10,725 10,138 11,548 12,578 Transfers Out ............................................................................ (11,129) (18,023) (13,635) (9,465) (7,159) Total Other Financing Sources and (Uses) .............................. $ (185) $ (7,030) $ (3,340) $ 2,841 $ 5,530 Net Change in Fund Balances ................................................... $ (877) $ (7,405) $ (4,446) $ 2,968 $ 2,755 Fund Balances, Beginning ........................................................ $ 49,129 $ 49,501(2) $ 42,096 $37,650 $40,618 Fund Balances, Ending ............................................................. $ 48,252 $ 42,096 $ 37,650 $40,618 $43,373 Notes: (1) Source: Audited financial statements of the City for the fiscal years ended June 30, 2016 through 2020. (2) Restated. PENSIONS The City participates in two public pension systems, Iowa Public Employee’s Retirement System (IPERS) and Municipal Fire and Police Retirement System of Iowa (MFPRSI). In fiscal year 2020, pursuant to the IPERS’ required rate, the City’s Regular employees (members) contributed 6.29% of covered payroll and the City contributed 9.44% of covered payroll, for a total rate of 15.73%. The City’s contributions to IPERS for the year ended June 30, 2020 were $2,958,649. The City’s share of the contributions, payable from the applicable funds of the City, is provided by a statutorily authorized annual levy of taxes without limit or restriction as to rate or amount. The City has always made its full required contributions to IPERS. At June 30, 2020, the City reported a liability of $23,474,689 for its proportionate share of the IPERS net pension liability. The net pension liability was measured as of June 30, 2019 and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of that date. The discount rate used to measure the total pension liability was 7%. The City’s proportion of the net pension liability was based on the City’s share of contributions to the pension plan relative to the contributions of all IPERS participating employers. City of Iowa City, Johnson County, Iowa Fiscal Year 2020 Annual Financial and Operating Disclosure Page | 14 In fiscal year 2020, pursuant to the MFPRSI’s required rate, the City’s employees (members) contributed 9.40% of covered payroll and the City contributed 24.41% of covered payroll, for a total rate of 33.81%. The City’s contribution to MFPRSI for year ended June 30, 2020 was $2,808,200. The City’s share of the contributions, payable from the applicable funds of the City, is provided by a statutorily authorized annual levy of taxes without limit or restriction as to rate or amount. The City has always made its full required contributions to MFPRSI. At June 30, 2020, the City reported a liability of $24,170,107 for its proportionate share of the MFPRSI net pension liability. The net pension liability was measured as of June 30, 2019 and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of that date. The discount rate used to measure the total pension liability was 7.5%. The City’s proportion of the net pension liability was based on the City’s share of contributions to the pension plan relative to the contributions of all MFPRSI participating employers. OTHER POST-EMPLOYMENT BENEFITS (OPEB) The City operates a single-employer self-funded medical and dental plan for all employees, which is offered to current and retired employees and their dependents. Group insurance benefits are established under Iowa Code Chapter 509A.13. No assets are accumulated in a trust that meets the criteria in paragraph 4 of GASB Statement No. 75. The following table shows the City’s total OPEB liability: Total OPEB Liability Beginning of Year ................................................. $8,877,831 Changes for the year Service Cost .......................................................................... 633,456 Interest .................................................................................. 322,689 Difference Between Expected and Actual Experience ........... (482,695) Changes in Assumptions ....................................................... (82,608) Benefit Payments .................................................................. (641,253) Net Changes ......................................................................................... (250,411) Total OPEB Liability End of Year ........................................................... $8,627,420 The remainder of this page was left blank intentionally. City of Iowa City, Johnson County, Iowa Fiscal Year 2020 Annual Financial and Operating Disclosure Page | 15 FINANCIAL AND OPERATING REPORT FOR THE FISCAL YEAR JUNE 30, 2020 Relating to CITY OF IOWA CITY Johnson County, Iowa WATER SYSTEM REVENUE BASE CUSIP NO. 462380 SEWER SYSTEM REVENUE BASE CUSIP NO. 462362 PARKING SYSTEM REVENUE BASE CUSIP NO. 462344 and URBAN RENEWAL AREA REVENUE BASE CUSIP NO. 462371 To the extent not included in the City’s Financial Statements, all information the City of Iowa City has agreed to provide in its annual reports, as it relates to its outstanding water revenue, sewer revenue and urban renewal revenue debt is included in this report. Attached is additional information as required to be submitted under previous disclosure undertakings of the City. Pursuant to Securities and Exchange Commission Rule 15c2-12 City of Iowa City, Johnson County, Iowa Fiscal Year 2020 Annual Financial and Operating Disclosure Page | 16 WATER SYSTEM The Water Division is comprised of five parts: Administration, Treatment Plant, Customer Service, Distribution, and Public Information/Education. There are a total of 31.75 (FTE) employees who work in the Water Division. This division serves about 78,440 people and has over 28,794 customer water accounts. The average daily use for fiscal year 2020 was approximately 5.33 million gallons per day (MGD). A peak flow of over 8.6 MGD was experienced during the summer of 2012. Water Sources: The primary source of water for the City is the alluvial aquifer collector wells along the Iowa River. Four collector wells can provide approximately 10.5 MGD. Additional sources include one Jordan aquifer wells which can provide 1.0 MGD; three Silurian aquifer wells which can provide 1.0 MGD; a sand pit that can provide 1.0 MGD; a river intake that can provide 3.0 MGD; for a total of approximately 16.7 MGD maximum capacity. Water Treatment Processes: The facilities include one treatment plant (constructed in 2003) located at 80 Stephen Atkins Drive. The plant is a surface water plant design that includes aeration, lime softening (coagulation/flocculation/sedimentation), and granular activated carbon filtration processes with fluoridation and free chlorination. The Grade IV Water Treatment Facility houses an operations team that performs over 230 water quality tests per day in-house and collects regulatory samples for testing at the University Hygienic Laboratory. This testing ensures that Iowa City’s drinking water meets all IDNR and EPA Safe Drinking Water Act Standards. Distribution System: The water flows through approximately 280 miles of water mains and includes over 28,000 service connections. The distribution piping consists of cast iron, ductile iron and plastic main that ranges in size from 2” to 30”. The treatment plant site has effective water storage capacity of 1.75 million gallons of water; in addition there are four remote ground storage reservoirs (with pumping stations) that add up to remote effective storage capacity of 6.0 million gallons of water. The water system also provides for fire protection with approximately 3,706 public and private hydrants located throughout the community. Billing and Collections: Customers are billed monthly on a combined utility statement which includes charges for sewer, water, solid waste, and curbside recycling. Under present City policy and City ordinances, utility bills are due when received but contain a delinquency date which provides 15 days for payment. If payment is not made in full within 22 days, a notice is mailed which allows 25 calendar days before service is disconnected. The City’s bad debt write-offs have been less than 0.2% of gross revenues for the past three years. WATER SYSTEM RATES AND CHARGES The following rates and charges were effective July 1, 2019. Water Service Charge Minimums(1) (Includes up to the first 100 cubic feet (c.f.)) Meter Size Meter Size (Inches) Charge (Inches) Charge 5/8" ..................... $ 7.79 2" ................... $ 26.91 3/4" ..................... 8.52 3" ................... 49.74 1" ....................... 10.04 4" ................... 86.75 1-1/2" .................... 20.01 6" ................... 174.56 Note: (1) Source: the City. Monthly Usage in excess of 100 Cubic Feet (c.f.)(1) 101 c.f. - 3,000 c.f. .................. $3.64 per 100 c.f. 3,001 c.f. and over .................. $2.61 per 100 c.f. Note: (1) Source: the City City of Iowa City, Johnson County, Iowa Fiscal Year 2020 Annual Financial and Operating Disclosure Page | 17 Single Purpose Meter Charges(1) First 100 c.f. ........................................ Minimum Monthly Charge Usage in excess of 100 c.f. .................. $3.64 per 100 c.f. Note: (1) Source: the City. Changes in water rates over the last ten fiscal years: Water Rate Changes(1) Fiscal Rate Year Change 2011 .................................................... 0% 2012 .................................................... 0% 2013 .................................................... 0% 2014 .................................................... 0% 2015 .................................................... 5% 2016 .................................................... 5% 2017 .................................................... 0% 2018 .................................................... 0% 2019 .................................................... 0% 2020 .................................................... 5% Note: (1) Source: the City. SALES HISTORY AND WATER SYSTEM CHARGES(1) Fiscal Water Sales Water System Year Cubic Feet Sold(2) Charges 2011 ................................... 236,838,370 .............................. $ 7,661,898 2012 ................................... 246,618,257 .............................. 7,953,738 2013 ................................... 254,616,773 .............................. 8,194,467 2014 ................................... 239,790,719 .............................. 7,778,364 2015 ................................... 240,423,612 .............................. 8,161,522 2016 ................................... 255,524,943 .............................. 8,758,683 2017 ................................... 267,511,531 .............................. 9,156,005 2018 ................................... 293,046,636 .............................. 9,953,510 2019 ................................... 289,055,329 .............................. 10,139,587 2020 ................................... 285,102,926 .............................. 10,705,168 Notes: (1) Source: the City. (2) Beginning in March 2015 the amounts include unbilled usage. WATER SYSTEM CUSTOMERS BY CLASSIFICATION(1)(2) Classification FY2016 FY2017 FY2018 FY2019 FY2020 Residential ............................. 25,452 25,971 26,432 26,681 27,080 Commercial ........................... 1,477 1,487 1,494 1,493 1,496 Industrial ................................ 15 15 16 15 15 Other(3) ................................. 190 199 199 202 203 Total Meters ......................... 27,134 27,672 28,141 28,391 28,794 Notes: (1) Source: the City. (2) Represents the number of meters customers billed as of the end of the fiscal year includes dual purpose and single purpose meters. City of Iowa City, Johnson County, Iowa Fiscal Year 2020 Annual Financial and Operating Disclosure Page | 18 LARGER WATER SYSTEM CUSTOMERS(1) Fiscal Year 2020 Customer Name Charges Rank Percentage Proctor & Gamble .................................................... $ 806,276 1 7.53% Veterans Administration Medical Center .................. 99,344 2 0.93% Mercy Hospital ......................................................... 71,356 3 0.67% Campus Apartments ................................................ 69,839 4 0.65% Dominium JIT Srv .................................................... 58,683 5 0.55% Tailwind Iowa City LLC ............................................ 54,132 6 0.51% Oaknoll Retirement Residence ................................. 40,812 7 0.38% Seville Apartments ................................................... 40,512 8 0.38% Emerald Court Apartments ....................................... 39,417 9 0.37% Iowa City Community School District ........................ 36,411 10 0.34% Total ...................................................................... $1,316,782 12.31% Total Water System Customers $10,705,168 Note: (1) Source: the City. The remainder of this page was left blank intentionally. City of Iowa City, Johnson County, Iowa Fiscal Year 2020 Annual Financial and Operating Disclosure Page | 19 SEWER SYSTEM The City of Iowa City operates a municipal Sewer Utility System consisting of approximately 320+ miles of sanitary sewers, 17 sanitary sewer lift stations, and a wastewater treatment plant. There are a total of 26.00 (FTE) employees who work in the Wastewater Division, 3 in Administration, 5 in Operations, 6 in Collections, 10 in Maintenance and 2 in the Laboratory. This division serves approximately 78,440 people and has approximately 27,000 customers. The system has 3 significant industrial users, 2 non-categorical and 1 categorical. The average daily treatment plant flow for fiscal year 2020 was 8.7 million gallons per day (MGD). The Wastewater Plant was constructed in 1990. The plant was upgraded in 2002 and underwent another expansion in 2014. The City conducts all wastewater treatment at the Wastewater Treatment Plant and monitors and controls operations of the system remotely through supervisory control and data acquisition (SCADA) computer systems. The wastewater treatment system design has a maximum daily treatment capacity of 43.30 MGD. The Wastewater Treatment Division is currently under a consent decree for violation of our Zinc discharge limit. There was a capture rate miscalculation that was corrected resulting in changes to industrial user permitted limits. Now corrected, we are in compliance with federal clean water standards and will be requesting the order to be dismissed at the end of the 2nd quarter 2021. Billing and Collections: Customers are billed monthly on a combined utility statement which includes charges for sewer, water, solid waste, and curbside recycling. Under present City policy and City ordinances, utility bills are due when received but contain a delinquency date which provides 15 days for payment. If payment is not made in full within 22 days, a notice is mailed which allows 25 calendar days before service is disconnected. The City’s bad debt write-offs have been less than 0.2% of gross revenues for the past three years. SEWER SYSTEM RATES AND CHARGES The following Sewer System rates and charges were effective July 1, 2015: Monthly Sewer Service Charge Minimum (includes up to the first 100 cubic feet (c.f.)) $8.15 Monthly Usage in excess of 100 cubic feet (c.f.) $3.99 The following table shows historical rate increases over the last ten fiscal years. Sewer Rate Increases(1) Fiscal Year Rate Change 2011 .................................................... 0% 2012 .................................................... 0% 2013 .................................................... 0% 2014 .................................................... 0% 2015 .................................................... 0% 2016 .................................................... 0% 2017 .................................................... 0% 2018 .................................................... 0% 2019 .................................................... 0% 2020 .................................................... 0% City of Iowa City, Johnson County, Iowa Fiscal Year 2020 Annual Financial and Operating Disclosure Page | 20 SALES HISTORY AND SEWER SYSTEM CHARGES(1) Fiscal Sewer Sales Sewer System Year Cubic Feet Sold(2) Charges 2011 ..................................... 280,303,237 $12,748,695 2012 ..................................... 282,134,840 12,784,321 2013 ..................................... 285,472,392 12,883,641 2014 ..................................... 269,494,125 12,382,031 2015 ..................................... 266,830,947 12,278,153 2016 ..................................... 270,547,701 12,022,203 2017 ..................................... 277,712,785 12,404,360 2018 ..................................... 283,246,320 12,524,540 2019 ..................................... 288,537,266 12,822,250 2020 ..................................... 279,106,456 12,503,764 Notes: (1) Source: the City. (2) Beginning in March 2015 the amount includes unbilled usage in totals. NUMBER OF SEWER SYSTEM CUSTOMERS(1) Fiscal Number of Sewer Year System Customers 2012 .................................................. 23,529 2013 .................................................. 24,059 2014 .................................................. 24,389 2015 .................................................. 24,533 2016 .................................................. 25,085 2017 .................................................. 25,485 2018 .................................................. 26,049 2019 .................................................. 26,201 2020 .................................................. 26,596 Note: (1) Source: the City. LARGER SEWER SYSTEM CUSTOMERS(1) Fiscal Year 2020 Customer Name Charges Rank Percentage University of Iowa .......................................................... $ 1,994,134 1 15.95% Proctor & Gamble .......................................................... 1,144,899 2 9.16% Iowa City Landfill ............................................................ 180,984 3 1.45% Veterans Administration Medical Center ........................ 108,603 4 0.87% Mercy Hospital ............................................................... 103,593 5 0.83% Campus Apartments ...................................................... 77,053 6 0.62% Dominium JIT Srv .......................................................... 65,401 7 0.52% Tailwind Iowa City LLC .................................................. 52,883 8 0.42% Oaknoll Retirement Residence ....................................... 52,264 9 0.42% Emerald Court Apartments ............................................. 51,746 10 0.41% Total ............................................................................ $ 3,831,560 30.65% Total Sewer System Customers ..................................... $12,503,764 Note: (1) Source: the City. City of Iowa City, Johnson County, Iowa Fiscal Year 2020 Annual Financial and Operating Disclosure Page | 21 PARKING SYSTEM The Parking System currently consists of approximately 5,105 parking spaces located at various parking facilities in the City. The Parking Division of the Transportation Services Department oversees the operation of parking garages, parking lots, and on-street (metered) parking. Parking Division enforces parking regulation in the central business district, while the Police Department enforces parking regulations in residential areas. Recognizing that there is a high demand for parking in downtown Iowa City, Parking Services promotes turnover of on-street metered parking spaces in the core of the downtown. Customers with longer-term needs are encouraged to use the garages or on streets in outlying areas. There are a total of 21.38 (FTE) employees who work in the Parking Division. Parking System Utilization, Demand and Other Considerations: The City tracks Parking System utilization by the hour in each of the cashiered facilities. During peak hours, the occupancy rate regularly runs between 85% to 100% depending on the time of year and the time of day. Peak hours for the Parking System are 10:00 am through 3:00 pm with high occupancy rates regularly maintained through 5:30 pm daily. In addition to hourly parking, the Parking System offers monthly permit parking. The Parking System currently has 1,835 permit holders. The largest customer for the monthly permit parking is the University of Iowa with 615 permits. There are currently over 1,000 people on the Parking System's waiting lists for monthly permit parking. In addition to monthly and permit parking, the Parking System has parking space contracts with the Graduate Hotel in the amount of $8,500.00 per month and with the Hotel Vetro in the amount of $2,125.00 per month. The City regularly evaluates parking demand. As development has continued to move south of Burlington Street and the central business district, the need for additional spaces in this area has increased. The underlying economic growth and employment base of the City continues to contribute to increased demand. Parking System Rates and Charges: Rates for the Parking System are set by the City Council. Parking System rates are reviewed annually. The rates vary by facility and the hourly and monthly rates and charges as approved by the City Council are listed below by facility. These rates include the most recent hourly rate adjustments that were approved by the City Council on June 4, 2013 and became effective July 1, 2013 and the most recent monthly permit rate adjustments that were approved by the City Council became effective July 1, 2017. Parking Facilities: The Parking System consists of 2 cashiered garages and 3 unattended garages, as well as, various parking lots and on-street metered parking in the Central Business District. T h e City completes regular visual inspections of the parking garages to evaluate their current appearance and general condition. The garages are visually inspected for the condition of the main structural elements (columns, girders, beams), parking decks, expansion and control joints, and their coating systems. Based on the most recent inspections, all of the Parking System's facilities are in excellent condition. All garages will continue to receive routine inspections and maintenance. A description of each parking facility, their locations, access, the number of spaces, monthly permits, and current rates are as follows: Capitol Street Garage Constructed 1980 Address 220 S. Capitol Street Description Located on a parcel confined by Burlington Street to the south, Capitol Street to the west, Clinton Street to the east and the Old Capitol Town Center to the north. Access This is a cashiered facility with two entry lanes off of Clinton Street; two entry lanes off of Capitol Street; and four exit lanes onto Capitol Street. Spaces 875 Monthly Permits 211 Rates Hourly $1.00 per hour, with first hour free Monthly $85.00 per month City of Iowa City, Johnson County, Iowa Fiscal Year 2020 Annual Financial and Operating Disclosure Page | 22 Changes in Capitol Street Garage rates over the last ten fiscal years: Hourly Monthly 2011 0% 0% 2012 0% 0% 2013 0% 0% 2014* 33% 0% 2015 0% 0% 2016 0% 0% 2017 0% 0% 2018** 0% 6.3% 2019 0% 0% 2020 0% 0% *2014 Hourly Rate increase from $0.75 to $1.00 but the first hour free also started in 2014 *2018 Monthly Rate increase from $80.00 to $85.00 Dubuque Street Garage Constructed 1980 Address 220 S. Dubuque Street Description Located on a parcel confined by Burlington Street to the south, Dubuque Street to the west, Linn Street to the east and the Sheraton Hotel to the north. Access This is a cashiered facility with two entry lanes off of Dubuque Street; one entry lanes off of Linn Street; and two exit lanes onto Dubuque Street. Spaces 625 Monthly Permits 257 Rates Hourly $1.00 per hour, with first hour free Monthly $85.00 per month Changes in Dubuque Street Garage rates over the last ten fiscal years: Hourly Monthly 2011 0% 0% 2012 0% 0% 2013 0% 0% 2014* 33% 0% 2015 0% 0% 2016 0% 0% 2017 0% 0% 2018** 0% 6.3% 2019 0% 0% 2020 0% 0% *2014 Hourly Rate increase from $0.75 to $1.00 but the first hour free also started in 2014 **2018 Monthly Rate increase from $80.00 to $85.00 Chauncey Swan Garage Constructed 1993 Address 415 E. Washington Street Description Located on a parcel confined by College Street to the south, Van Buren Street to the east, Gilbert Street to the west and Washington Street to the north. Access This is an automated facility with one entry/exit lane off of College Street; one entry/exit lane off of Washington Street; and one entry/exit lane through the Recreation Center parking lot onto Burlington Street. Spaces 475 Monthly Permits 136 Rates Hourly $0.75 per hour Monthly $85.00 per month City of Iowa City, Johnson County, Iowa Fiscal Year 2020 Annual Financial and Operating Disclosure Page | 23 Changes in Chauncey Swan Garage rates over the last ten fiscal years: Hourly Monthly 2011 0% 14% 2012 0% 0% 2013 0% 0% 2014 25% 0% 2015 0% 0% 2016 0% 0% 2017 0% 0% 2018** 0% 6.3% 2019 0% 0% 2020 0% 0% **2018 Monthly Rate increase from $80.00 to $85.00 Tower Place Garage Constructed 2001 Address 335 E. Iowa Avenue Description Located on a parcel confined by Iowa City Senior Center to the south, Gilbert Street to the east, Linn Street to the west and Iowa Avenue to the north. Access This is a cashiered facility with two entry lanes off of Iowa Avenue; three exit lanes onto Iowa Avenue; and secured permit-only entry and exit off of Gilbert Street. Spaces 510 Monthly Permits 317 Rates Hourly $1.00 per hour, with first hour free Monthly $85.00 per month Changes in Tower Place Garage rates over the last ten fiscal years: Hourly Monthly 2011 0% 0% 2012 0% 0% 2013 0% 0% 2014* 33% 0% 2015 0% 0% 2016 0% 0% 2017 0% 0% 2018** 0% 6.3% 2019 0% 0% 2020 0% 0% *2014 Hourly Rate increase from $0.75 to $1.00 but the first hour free also started in 2014 **2018 Monthly Rate increase from $80.00 to $85.00 Harrison Street Garage Constructed 2017 Address 175 E. Harrison Street Description Located on a parcel confined by Harrison Street to the north, Sabin Townhomes to the east, Prentiss St to the south, and MidWest One to the west. Access This is an automated facility with one entry lane and two exit lanes off of Harrison Street. Spaces 600 Monthly Permits 397 Rates Hourly $0.75 per hour Monthly $85.00 per month City of Iowa City, Johnson County, Iowa Fiscal Year 2020 Annual Financial and Operating Disclosure Page | 24 Changes in Harrison Street Garage rates over the last ten fiscal years: Hourly Monthly 2017* 100% 100% 2018 0% 0% 2019 0% 0% 2020 0% 0% *Garage was opened in fiscal year 2017. On-Street Parking Meters: The City operates short-term meters (1-2 hours) concentrated in the core of the downtown. These meters are intended for shopper's use. Each parking meter dial states the maximum time. Longer term meters become more common away from the core downtown area. Meters 1,177 Rates Hourly $0.75 - $1.50 per hour based on proximity to the central business district and usage. Parking Lots: The City operates seven parking lots in the Central Business District. They consist of a mix of permit spaces and metered spaces. Spaces 245 Monthly Permits 47 Rates Hourly $0.75 - $1.50 per hour based on proximity to the central business district and usage. Monthly $65.00 per month Moped Parking: FY12 saw the implementation of a parking permit program for mopeds, scooters, and motorcycles. Spaces were designated throughout the Central Business District to accommodate the use of mopeds and scooters while also removing them from parking in bicycle racks. Spaces 206 Total Annual Permits 471 Rates Annual $90.00 per year The remainder of this page was left blank intentionally. City of Iowa City, Johnson County, Iowa Fiscal Year 2020 Annual Financial and Operating Disclosure Page | 25 City of Iowa City, Johnson County, Iowa Fiscal Year 2020 Annual Financial and Operating Disclosure Page | 26 Urban Renewal Area: CITY – UNIVERSITY PROJECT I The City, acting under the authority of Chapter 403 of the Code of Iowa, has established an urban renewal area designated as “City - University Project I Urban Renewal Area” (the “Urban Renewal Area”) designed to implement their comprehensive plan. Description of CITY – UNIVERSITY PROJECT I Urban Renewal Plan/Area On October 2, 1969, the Iowa City Council adopted Resolution No. 2157 approving the City - University Project I Urban Renewal Plan (Project No. IA R-14) which plan has been modified and amended from time to time (said plan, as amended, is hereinafter referred to as the “Urban Renewal Plan” or “Plan”). The Urban Renewal Area is located in the heart of City’s downtown. The northern edge of the original area consists of part of Washington Street with the western edge consisting of the eastern bank of the Iowa River. The southern edge consisted of a part of Court Street to the eastern edge which ran to Linn Street. In 2001, the original urban renewal area was expanded north to Iowa Ave, south to Prentiss Street and east to Gilbert Street. In 2012, the amended urban renewal area was extended south of the existing boundaries. In 2016, the amended urban renewal area was expanded to include a one block area bounded by Iowa Avenue on the north, Van Buren Street on the East, Washington Street on the South and Gilbert Street on the West. The original Urban Renewal Area is classified as a blighted area and does not have a sunset or expiration date. The 2001 amended urban renewal area has, at a minimum, a twenty year life and will expire after fiscal year 2023-24. The 2012 amended urban renewal area is classified as a blighted area and does not have a sunset or expiration date. The 2016 amended urban renewal area will expire, at a minimum, twenty years from the calendar year following the calendar year in which the City first certifies debt for the amended area. The objectives of the Plan called for the City to undertake a program for the clearance and reconstruction or rehabilitation to enhance and promote the economic development within the Urban Renewal Area. Through the implementation of the Plan, the City’s overall goal is to develop and redevelop the Urban Renewal Area; to stimulate through public action and commitments, private investment which creates employment and increases to the tax base within the City. In general, tax increment revenues from an Urban Renewal Area are determined annually by multiplying the aggregate of all local taxes, excluding the portion of the overall tax rate associated with debt service, physical plant and equipment and the instructional support program levies applicable to the taxable valuation of all property within the Urban Renewal Area, by the aggregate difference (“Tax Increment Valuation Available”) between the current taxable valuation and the original taxable valuation upon creation of the Urban Renewal Area. In general, the original taxable valuation reflects the valuation upon creation of the Urban Renewal Area (the “Frozen Base Valuation”). Johnson County (the “County”) collects the real estate taxes and distributes the Tax Increment Revenues to the City to use for repayment of the urban renewal revenue bonds. Tax Increment Revenues are generally distributed by the County to the City in the months of October and April of each calendar year. The remainder of this page was left blank intentionally. City of Iowa City, Johnson County, Iowa Fiscal Year 2020 Annual Financial and Operating Disclosure Page | 27 TOP TAXPAYERS LOCATED WITHIN URBAN RENEWAL AREA FY2020/21 Taxable % of Tota Taxpayer Name Classification Valuation(2) Taxable Valuation(1) Rise at Riverfront Crossing Owner LLC Residential & Comm. Condo Rentals $ 30,679,064 5.47% MidWestOne Bank Financial Institution 21,130,983 3.77% Graduate Iowa City Owner, LLC Graduate Hotel 20,475,612 3.65% Riverfront Crossing Hospitality Owners LLC Residential & Comm. Condo Rentals 17,779,671 3.17% Iowa City Hotel Associates LLC Hilton Garden Inn Hotel 15,574,995 2.78% OC Group LC Old Capital Mall 11,068,092 1.97% The Chauncey LLC Residential & Comm. Condo 10,466,444 1.87% Plaza Towers LLC Residential & Comm. Condo Rentals 9,554,600 1.70% First National Bank Iowa City Financial Institution 9,079,101 1.62% Moden, Marc B Residential & Comm. Condo Rentals 9,069,744 1.62% Total $154,878,306 27.63% (1) The Total Taxable Valuation in the Urban Renewal Are for 1/1/2019 for fiscal year 2020-21 is $560,619,034. City of Iowa City, Johnson County, Iowa Fiscal Year 2020 Annual Financial and Operating Disclosure Page | 28 TAX INCREMENT TAX RATES (1) Any urban renewal area created after April 24, 2012, will not be eligible to receive the benefits of the local school district's instruction support levy (ISPL) tax revenues, unless the ISPL is necessary to pay principal and interest on the urban renewal debt and the school passes a special resolution approving such use of the revenues. Urban renewal debt incurred on or before April 24, 2012, may receive the benefit of ISPL tax revenues for fiscal year 2013-14 and following only if the ISPL is necessary to pay principal and interest on the urban renewal area debt and the city certifies to the school district by July 1 of each fiscal year, beginning July 1, 2013. The school district must then pay those amounts during that fiscal year (Nov. 1 and May 1) back to the City's urban renewal fund. (2) In fiscal year 2012-13, the City created a Self Supporting Municipal Improvement District (SSMID) within a portion of the Urban Renewal Area. The tax levy for the SSMID increases the tax increment rate but is only applied to certain properties when the County is apportioning the tax increment revenue request. Total City Tax Rate City Debt Service Iowa City CSD Debt Service Iowa City CSD PPEL Iowa City CSD ISPL Kirkwood Debt Service Johnson County Debt Service Tax Increment Tax Rate Iowa City Downtown SSMID (2) Tax Increment Tax Rate in SSMID FY2013-14 (1) FY2014-15 (1) FY2015-16 (1) FY2016-17 (1) FY2017-18 (1) FY2018-19 (1) FY2019-20 (1) FY2020-21 (1) $ 38.63862 $ 38.52756 $ 38.81115 $ 38.74878 $ 38.60513 $ 39.08439 $ 38.60077 $ 38.54661 (4.02965) (4.12963) (3.92833) (3.82846) (3.57846) (3.22846) (2.97846) (2.57846) (0.63500) (0.59831) (0.58612) (0.55017) (0.52868) (1.95540) (1.44867) (1.78785) (1.67000) (1.67000) (1.67000) (1.67000) (1.67000) (1.67000) (1.67000) (1.67000) (0.12405) (0.08550) (0.08991) (0.07069) (0.10140) (0.08272) (0.06273) (0.20513) (0.20000) (0.20000) (0.27005) (0.21003) (0.25000) (0.25000) (0.25000) (0.25004) (1.61074) (2.05908) (1.77673) (2.00829) (2.13947) (2.24196) (2.25950) (2.02538) $ 30.36918 $ 29.78504 $ 30.49001 $ 30.41114 $ 30.33712 $ 29.65585 $ 29.93141 $ 30.02975 2.00000 2.00000 2.00000 1.79500 2.00000 2.00000 2.00000 2.00000 $ 32.36918 $ 31.78504 $ 32.49001 $ 32.20614 $ 32.33712 $ 31.65585 $ 31.93141 $ 32.02975 City of Iowa City, Johnson County, Iowa Fiscal Year 2020 Annual Financial and Operating Disclosure Page | 29 HISTORICAL AND PROJECTED TAXABLE VALUATIONS WITHIN THE URBAN RENEWAL AREA Taxable Total Taxable Taxable New Taxable New Taxable Valuation Taxable Assessment Fiscal Taxable Value Valuation Valuation Valuation Available for Valuation Date Year Value (1) Frozen Base (2) Available Park @ 201 Chauncey Certification Certified 1/1/2010 FY 2012 195,540,284 89,677,074 105,863,210 0 0 105,863,210 0 1/1/2011 FY 2013 199,993,156 90,475,486 109,517,670 0 0 109,517,670 3,925,401 1/1/2012 FY 2014 306,901,127 196,103,957 110,797,170 0 0 110,797,170 9,358,858 1/1/2013 FY 2015 316,944,391 178,306,881 138,637,510 2,880,000 0 141,517,510 16,477,686 1/1/2014 FY 2016 309,883,790 159,027,124 150,856,666 6,041,734 0 156,898,400 17,156,898 1/1/2015 FY 2017 336,428,957 147,479,758 188,949,199 6,461,998 0 195,411,197 25,360,541 1/1/2016 FY 2018 359,905,681 140,030,863 219,874,818 6,564,472 0 226,439,290 23,992,851 1/1/2017 FY 2019 407,922,479 119,175,408 288,747,071 6,691,956 2,040,000 297,479,027 46,995,382 1/1/2018 FY 2020 463,307,274 134,766,543 328,540,731 6,796,297 6,399,369 341,736,397 72,764,197 1/1/2019 FY 2021 560,619,034 45,232,062 515,386,972 7,326,246 17,007,863 539,721,081 67,350,411 1/1/2020 FY 2022 560,619,034 45,232,062 515,386,972 7,326,246 30,128,234 552,841,452 51,797,801 1/1/2021 FY 2023 560,619,034 45,232,062 515,386,972 7,326,246 30,128,234 552,841,452 50,717,871 1/1/2022 FY 2024 560,619,034 45,232,062 515,386,972 7,326,246 30,128,234 552,841,452 49,462,450 1/1/2023 FY 2025 462,259,306 3,208,514 459,050,792 7,326,246 30,128,234 496,505,272 48,368,535 1/1/2024 FY 2026 462,259,306 3,208,514 459,050,792 7,326,246 30,128,234 496,505,272 47,431,131 1/1/2025 FY 2027 462,259,306 3,208,514 459,050,792 7,326,246 30,128,234 496,505,272 42,315,537 1/1/2026 FY 2028 462,259,306 3,208,514 459,050,792 7,326,246 30,128,234 496,505,272 38,141,010 1/1/2027 FY 2029 462,259,306 3,208,514 459,050,792 7,326,246 30,128,234 496,505,272 37,878,937 1/1/2028 FY 2030 462,259,306 3,208,514 459,050,792 7,326,246 30,128,234 496,505,272 37,756,558 1/1/2029 FY 2031 462,259,306 3,208,514 459,050,792 7,326,246 30,128,234 496,505,272 37,606,873 1/1/2030 FY 2032 462,259,306 3,208,514 459,050,792 7,326,246 30,128,234 496,505,272 37,594,386 1/1/2031 FY 2033 462,259,306 3,208,514 459,050,792 7,326,246 30,128,234 496,505,272 30,546,375 1/1/2032 FY 2034 462,259,306 3,208,514 459,050,792 7,326,246 30,128,234 496,505,272 30,564,690 1/1/2033 FY 2035 462,259,306 3,208,514 459,050,792 7,326,246 30,128,234 496,505,272 30,558,030 1/1/2034 FY 2036 462,259,306 3,208,514 459,050,792 7,326,246 30,128,234 496,505,272 30,526,395 (1) Total taxable valuation available for certification will decrease in fiscal year 2024-25 due to the retirement of the tax increment of the 2001 Amended portion of the Urban Renewal Area. Total taxable value increased in fiscal year 2013-14 due to 2012 Amended Area of the Urban Renewal Area. (2) Taxable value frozen base decreases due to commercial and industrial rollback amounts starting in fiscal year 2014-15 and multi- residential rollback amounts starting in fiscal year 2016-17. City of Iowa City, Johnson County, Iowa Fiscal Year 2020 Annual Financial and Operating Disclosure Page | 30 TAX INCREMENT CASH FLOW AND ANTICIPATE DEBT COVERAGE Taxable Valuation Taxable Available Certified 2012D TIF 2016E TIF Other Total Annual Ending Available Requested Assessment Fiscal Available for Valuation TIF Tax Increment Tax Increment Other Total Revenue Revenue TIF TIF Surplus/ Cash Debt Debt Date Year Certification (1) Certified Tax Rate (2) Revenues (3) Revenues Revenues Revenues Bonds Bonds Debt Debt (Deficit) Balance (4) Coverage Coverage 1/1/2010 FY 2012 105,863,210 0 33.01166 3,494,720 0 0 0 0 0 0 0 0 662,510 n.a. n.a. 1/1/2011 FY 2013 109,517,670 3,925,401 31.86088 3,489,329 128,072 31,795 159,867 0 0 159,867 159,867 0 662,510 n.a. n.a. 1/1/2012 FY 2014 110,797,170 9,358,858 30.36918 3,364,819 289,650 148 289,798 75,335 0 214,315 289,650 148 662,658 44.66 1.55 1/1/2013 FY 2015 141,517,510 16,477,686 29.78504 4,215,105 502,339 5,090 507,429 75,335 0 427,004 502,339 5,090 667,748 55.95 1.05 1/1/2014 FY 2016 156,898,400 17,156,898 30.49001 4,783,834 532,776 2,434 535,210 205,335 0 172,256 377,591 157,619 825,367 23.30 1.00 1/1/2015 FY 2017 195,411,197 25,360,541 30.41114 5,942,677 805,965 273,412 1,079,377 204,035 273,173 307,715 784,923 294,454 1,119,821 12.45 1.00 1/1/2016 FY 2018 226,439,290 23,992,851 30.33712 6,869,516 727,874 392,552 1,120,426 207,345 384,150 229,624 821,119 299,307 1,419,128 11.61 1.00 1/1/2017 FY 2019 297,479,027 46,995,382 29.65585 8,821,993 1,393,688 276,767 1,670,455 205,185 384,150 244,454 833,789 836,666 2,255,794 14.97 1.00 1/1/2018 FY 2020 341,736,397 72,764,197 29.93141 10,228,652 2,177,935 190,679 2,368,614 207,485 384,150 1,983,228 2,574,863 (206,249) 2,049,545 17.29 1.00 1/1/2019 FY 2021 539,721,081 67,350,411 30.02975 16,207,689 2,022,516 180,000 2,202,516 204,545 384,150 1,818,366 2,407,061 (204,545) 1,845,000 27.53 1.00 1/1/2020 FY 2022 552,841,452 51,797,801 30.02975 16,601,691 1,555,475 0 1,555,475 206,325 1,349,150 0 1,555,475 0 1,845,000 10.67 1.00 1/1/2021 FY 2023 552,841,452 50,717,871 30.02975 16,601,691 1,523,045 0 1,523,045 207,845 1,315,200 0 1,523,045 0 1,845,000 10.90 1.00 1/1/2022 FY 2024 552,841,452 49,462,450 30.02975 16,601,691 1,485,345 0 1,485,345 203,945 1,281,400 0 1,485,345 0 1,845,000 11.18 1.00 1/1/2023 FY 2025 496,505,272 48,368,535 30.02975 14,909,929 1,452,495 0 1,452,495 204,745 1,247,750 0 1,452,495 0 1,845,000 10.27 1.00 1/1/2024 FY 2026 496,505,272 47,431,131 30.02975 14,909,929 1,424,345 0 1,424,345 205,095 1,219,250 0 1,424,345 0 1,845,000 10.47 1.00 1/1/2025 FY 2027 496,505,272 42,315,537 30.02975 14,909,929 1,270,725 0 1,270,725 204,975 1,065,750 0 1,270,725 0 1,845,000 11.73 1.00 1/1/2026 FY 2028 496,505,272 38,141,010 30.02975 14,909,929 1,145,365 0 1,145,365 204,365 941,000 0 1,145,365 0 1,845,000 13.02 1.00 1/1/2027 FY 2029 496,505,272 37,878,937 30.02975 14,909,929 1,137,495 0 1,137,495 203,245 934,250 0 1,137,495 0 1,845,000 13.11 1.00 1/1/2028 FY 2030 496,505,272 37,756,558 30.02975 14,909,929 1,133,820 0 1,133,820 206,770 927,050 0 1,133,820 0 1,845,000 13.15 1.00 1/1/2029 FY 2031 496,505,272 37,606,873 30.02975 14,909,929 1,129,325 0 1,129,325 204,925 924,400 0 1,129,325 0 1,845,000 13.20 1.00 1/1/2030 FY 2032 496,505,272 37,594,386 30.02975 14,909,929 1,128,950 0 1,128,950 207,800 921,150 0 1,128,950 0 1,845,000 13.21 1.00 1/1/2031 FY 2033 496,505,272 30,546,375 30.02975 14,909,929 917,300 0 917,300 0 917,300 0 917,300 0 1,845,000 16.25 1.00 1/1/2032 FY 2034 496,505,272 30,564,690 30.02975 14,909,929 917,850 0 917,850 0 917,850 0 917,850 0 1,845,000 16.24 1.00 1/1/2033 FY 2035 496,505,272 30,558,030 30.02975 14,909,929 917,650 0 917,650 0 917,650 0 917,650 0 1,845,000 16.25 1.00 1/1/2034 FY 2036 496,505,272 30,526,395 30.02975 14,909,929 916,700 0 916,700 0 916,700 0 916,700 0 1,845,000 16.26 1.00 (1) Total taxable valuation available for certification will decrease in fiscal year 2024-25 due to the retirement of the tax increment of the 2001 Amended portion of the Urban Renewal Area. (2) The tax increment rate in fiscal year 2013-14 reflects the loss of the local school district's instruction support levy (ISPL) of $.12405 due to recent legislative changes. TIF tax rate does not include the SSMID levy rate of $2.00 per $1,000 of value. Starting in fiscal year 2012-13, a portion of the taxable valuation certified will be at the higher rate due to its location in the SSMID. (3) The available tax increment revenues do not reflect her SSMID rate. (4) The balance includes TIF reserve fund of $207,845. Item Number: 11. J anuary 28, 2021 Civil Service Examin ation : Victim Services Coordin ator AT TAC HM E NT S : Description Civil S ervice E xamination: Victim S ervices Coordinator Item Number: 12. J anuary 28, 2021 Press Rel ease: Diversity, Lead ership & Effective Listen ing - A Social Ju stice Imperative trainin g AT TAC HM E NT S : Description Press Release: Diversity, L eadership & E ffective L istening - A Social J ustice I mperative training Item Number: 13. J anuary 28, 2021 Plan n ing & Z on ing Commission : Jan u ary 21 AT TAC HM E NT S : Description Planning & Z oning Commission: J anuary 21