Local Systems

Road Use Tax Fund (RUTF)

 fiscal year Iowa dot Street Construction Fund (SCF) Per Capita Forecast
FY 2025 $139.50
FY 2026 $140.50
FY 2027 $141.50
FY 2028 $142.50
FY 2029 $143.50

* Note: Estimates above based on March 2024 RUTF forecast.

You can look up the monthly amount of road use tax funds paid to your city on the State Treasurer’s website. (select payment type: street construction) Please note that these are actual payments made and not forecasted amounts so they are not available prior to the payments being made each month.

Cities with population of less than 500

The counties are responsible for the maintenance of farm-to-market (fm) roads in cities with a population of less than 500. To fund this maintenance, a portion of the city’s road use tax (rut) fund revenue based on the total length of the fm roads in each of these cities is transferred to the respective county. Many cities have entered into 28E agreements with the county to return a portion or all of the responsibility for the road back to the city, along with a corresponding amount of RUT funds.

You can look up your city and see the amount the county has been receiving from the city's rut funds for the maintenance of these FM roads on the State Treasurer's website.
(select payment type: transfer of jurisdiction/farm-to-market extension)

Please be sure to reduce the amount of RUT revenue you budget accordingly if you are under 500 in population. You can look up the % of RUT revenue that will be transferred to the county. If the city is receiving funds from the county through a 28E agreement, be sure that revenue is also reflected in your budget. Remember, these funds are still restricted in the same manner as all road use tax revenue and must be spent in accordance with the code of Iowa chapter 312 and any terms of the 28E agreement.

TIME-21 payments

This report shows each city and county's monthly payments of Transportation Investment Moves the Economy in the 21st Century (TIME-21). The monthly payment for TIME-21 is part of the Road Use Tax Fund (RUTF) payment distributed to counties and cities monthly.

City payments    

*FY 2022 note: There was no Time-21 payment in September 2021 (funds collected in July) due to a recording error. The error has been resolved, and that same payment is now being combined with the normal November 2021 payment (funds collected in September). For this reason, the November 2021 payment is higher than normal.

Monthly fluctuations in Time-21 revenue at the end of a fiscal year, and beginning of the next fiscal year, are due to the fact that annual vehicle registration revenue goes entirely to the RUTF until it reaches a cap of $392 million for the fiscal year. Once the RUTF hits $392 million for the year, all remaining annual registration revenue goes to the Time-21 Fund. In addition, RUTF revenue is distributed with a one-month lag (i.e. it is collected one month and distributed to the dot, cities and counties the next month) while Time-21 revenue is distributed on a two-month lag (i.e. it is collected one month and distributed two-months later). The impact of these two issues is illustrated in the following chart.

Time-21 bar chart


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