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This model profiles the impacts of state budget reductions applying to general shared and categorical state assistance to local governments in Iowa. The model is designed to estimate aggregate county impacts per capita and on property taxes based on the sums of individual schools', cities', and counties' budgeted property tax and total state assistance revenues for fiscal 1991. Fiscal 1991 local government budget information is the latest available and indicates the expected fiscal relationship of local and state governments prior to the budget deficit difficulties that emerged in late fiscal 1991. The model does not predict local fiscal impacts for subsequent decreases in state assistance; rather, it documents the range of impacts per capita and on the property tax base using a 3.25 percent across the board reduction in state spending to local governments. The model also does not account for all state spending occurring in counties that is not a part of local government activity: it therefore understates per capita and property tax impacts vis a vis a scenario where all state categorical and shared assistance is included.