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Local taxes › Audubon County › Brayton

City

Brayton

Audubon County · How cities work

$3,900 a yearproperty tax on a $200,000 home here, FY27, for every local government ($46.32 per $1,000 of taxable value)1
$2,110 a yearof that goes to the city ($25.07 per $1,000)
$60,182property taxes the city levies, FY27
$163,061city budget, FY27, without city-run utilities (not yet reported)2

Who runs it

The city council passes ordinances, adopts the budget and sets the city’s property tax.

  • Cally Lee ChristensenBrayton Mayor · elected November 4, 2025
  • David L. HansenBrayton City Council At-Large · elected November 4, 2025
  • Garrett WilsonBrayton City Council At-Large · elected November 4, 2025
  • Joan B. MeeseBrayton City Council At-Large · elected November 7, 2023
  • Steve FisterBrayton City Council At-Large · elected November 7, 2023
  • Steven L. SykesBrayton City Council At-Large · elected November 7, 2023

Officials are worked out from election results: every member whose four-year term is still running, plus appointments and titles Iowa Funnel has been told about. A resignation may not show yet.

Meetings and agendas

What the council is deciding: each agenda, the resolutions and ordinances on it, and a plain-language summary.

Iowa Funnel doesn’t read this city’s agendas yet. Every council and board posts its agenda at least 24 hours before it meets.

Property taxes

How the bill is collected · What each levy is for

Who gets a property owner’s tax bill in Brayton

Homes and businesses in most of Brayton pay a combined $46.32 per $1,000 of taxable value (FY27). They pay it all to the Audubon County treasurer, who passes each government its share; the city sets and gets only its own piece, $25.07. Estimate your bill.

Rates over time

Per $1,000 of taxable value: the typical combined rate people in Brayton pay, and the city government’s own piece of it.

YearCombinedCity’s own
FY20$42.82$20.45
FY21$44.48$22.47
FY22–$22.78
FY23–$22.80
FY24$52.03$29.65
FY25–$27.05
FY26$47.11$25.02
FY27$46.32$25.07
Show the numbers
YearCombinedCity’s own
FY20$42.82$20.45
FY21$44.48$22.47
FY22–$22.78
FY23–$22.80
FY24$52.03$29.65
FY25–$27.05
FY26$47.11$25.02
FY27$46.32$25.07

Compared with places this size3

Brayton’s city property tax rate of $25.07 per $1,000 is the 2nd highest of 174 Iowa cities with 90–210 people. The middle of the group is $10.50.

Castana: $34.13Harris: $23.13Whitten: $22.65Soldier: $21.92Chelsea: $21.61Smithland: $21.12Volga: $20.23Coin: $19.59Rowan: $19.53Chester: $19.30Bouton: $19.25Ricketts: $19.22Garden Grove: $19.20Hastings: $18.95Swaledale: $18.62Jamaica: $18.24Hillsboro: $17.68Bristow: $17.39Woolstock: $17.26Prescott: $16.53Monmouth: $16.41Blockton: $16.37Montour: $16.37Geneva: $16.25Waterville: $16.25Little Sioux: $15.74Moorhead: $15.68Onslow: $15.63Linden: $15.62Woodburn: $15.59Kamrar: $15.47Goodell: $15.16Marne: $15.03Baldwin: $14.91Magnolia: $14.68Davis City: $14.45Lucas: $14.40Westgate: $14.05Palmer: $13.89Ayrshire: $13.55Searsboro: $13.55Ferguson: $13.53Lanesboro: $13.53Calumet: $13.16Portsmouth: $13.05Delaware: $12.86Patterson: $12.84Clemons: $12.69Millersburg: $12.40Aurora: $12.40Bridgewater: $12.29Hanlontown: $12.17Stout: $12.14Arion: $12.14Webb: $12.10Decatur: $12.08Rembrandt: $12.03Shambaugh: $11.98Lone Rock: $11.92East Peru: $11.89Henderson: $11.85Parnell: $11.78Reasnor: $11.76Morley: $11.74Ledyard: $11.74Joice: $11.72Toronto: $11.68Wadena: $11.65Exline: $11.60Beaman: $11.54College Springs: $11.44Melrose: $11.27Linn Grove: $11.15Dundee: $11.14Randolph: $11.08Leighton: $11.07Rake: $11.05Masonville: $11.00Somers: $10.99Frederika: $10.99Havelock: $10.95Alexander: $10.90Lambs Grove: $10.78Wallingford: $10.75Woden: $10.68Pacific Junction: $10.56Barnes City: $10.44Stockton: $10.37Randall: $10.35Meriden: $10.28Drakesville: $10.24North Washington: $10.23Dawson: $10.19Hancock: $10.13Melvin: $10.05Barnum: $9.96Clare: $9.81Tingley: $9.81Rutland: $9.65Van Wert: $9.62Rock Falls: $9.61Kirkville: $9.59Superior: $9.58Webster: $9.55Martinsburg: $9.49Larrabee: $9.41Hamilton: $9.35Floris: $9.29Mitchell: $9.22Westphalia: $9.18Elberon: $9.16Dixon: $9.03Blairsburg: $8.93Prairieburg: $8.91Oakville: $8.89Welton: $8.86Archer: $8.84Luther: $8.83Fraser: $8.81Macksburg: $8.81Washta: $8.65Moorland: $8.61Pilot Mound: $8.54Ollie: $8.44Thor: $8.38Andover: $8.28South English: $8.27Thurman: $8.26Boxholm: $8.11Carpenter: $8.10Rome: $8.10Westfield: $8.10Lineville: $8.10Vincent: $8.09Morrison: $7.86Mount Auburn: $7.86Haverhill: $7.86Grand River: $7.86Olds: $7.86Castalia: $7.86Dickens: $7.86Rose Hill: $7.86West Chester: $7.82Cromwell: $7.81Mcclelland: $7.79Arispe: $7.71Luzerne: $7.69Lidderdale: $7.68Westwood: $7.67Bernard: $7.56Braddyville: $7.49Franklin: $7.31Spragueville: $7.20Weldon: $7.18Brunsville: $6.95Packwood: $6.77Houghton: $6.73Williamson: $6.72Lincoln: $6.32Gravity: $6.18Ackworth: $5.90Oakland Acres: $5.88Springbrook: $5.79Maysville: $5.77Harper: $5.29Panorama Park: $4.62Keomah Village: $3.15Mcintire: $2.78Sherrill: $2.66Centralia: $2.41Rickardsville: $2.27New Liberty: $2.27North Buena Vista: $1.78Brayton: $25.07$1.78 lowest$34.13 highestmiddle
See all 174
#PlaceRate per $1,000People
1Castana$34.13103
2Brayton$25.07138
3Harris$23.13145
4Whitten$22.6598
5Soldier$21.92176
6Chelsea$21.61207
7Smithland$21.12184
8Volga$20.23200
9Coin$19.59171
10Rowan$19.53118
11Chester$19.30134
12Bouton$19.25125
13Ricketts$19.22105
14Garden Grove$19.20173
15Hastings$18.95157
16Swaledale$18.62136
17Jamaica$18.24196
18Hillsboro$17.68158
19Bristow$17.39139
20Woolstock$17.26141
21Prescott$16.53186
22Monmouth$16.41129
23Blockton$16.37123
24Montour$16.37199
25Geneva$16.25137
26Waterville$16.25112
27Little Sioux$15.74170
28Moorhead$15.68186
29Onslow$15.63198
30Linden$15.62206
31Woodburn$15.59133
32Kamrar$15.47178
33Goodell$15.16139
34Marne$15.03109
35Baldwin$14.9199
36Magnolia$14.68194
37Davis City$14.45178
38Lucas$14.40176
39Westgate$14.05190
40Palmer$13.89137
41Ayrshire$13.55128
42Searsboro$13.55129
43Ferguson$13.5398
44Lanesboro$13.53112
45Calumet$13.16144
46Portsmouth$13.05187
47Delaware$12.86139
48Patterson$12.84176
49Clemons$12.69135
50Millersburg$12.40135
51Aurora$12.40165
52Bridgewater$12.29145
53Hanlontown$12.17200
54Stout$12.14194
55Arion$12.1499
56Webb$12.10139
57Decatur$12.08174
58Rembrandt$12.03199
59Shambaugh$11.98161
60Lone Rock$11.92143
61East Peru$11.89119
62Henderson$11.85140
63Parnell$11.78190
64Reasnor$11.76157
65Morley$11.7494
66Ledyard$11.74118
67Joice$11.72206
68Toronto$11.68101
69Wadena$11.65201
70Exline$11.60157
71Beaman$11.54155
72College Springs$11.44172
73Melrose$11.27110
74Linn Grove$11.15155
75Dundee$11.14193
76Randolph$11.08183
77Leighton$11.07153
78Rake$11.05179
79Masonville$11.0098
80Somers$10.99121
81Frederika$10.99206
82Havelock$10.95127
83Alexander$10.90165
84Lambs Grove$10.78174
85Wallingford$10.75154
86Woden$10.68183
87Pacific Junction$10.5699
88Barnes City$10.44152
89Stockton$10.37171
90Randall$10.35156
91Meriden$10.28175
92Drakesville$10.24170
93North Washington$10.23107
94Dawson$10.19110
95Hancock$10.13199
96Melvin$10.05196
97Barnum$9.96186
98Clare$9.81133
99Tingley$9.81146
100Rutland$9.65116
101Van Wert$9.62175
102Rock Falls$9.61143
103Kirkville$9.59159
104Superior$9.58127
105Webster$9.5594
106Martinsburg$9.49109
107Larrabee$9.41116
108Hamilton$9.35125
109Floris$9.29119
110Mitchell$9.22118
111Westphalia$9.18133
112Elberon$9.16178
113Dixon$9.03204
114Blairsburg$8.93175
115Prairieburg$8.91156
116Oakville$8.89198
117Welton$8.86124
118Archer$8.84116
119Luther$8.83147
120Fraser$8.81107
121Macksburg$8.81103
122Washta$8.65206
123Moorland$8.61169
124Pilot Mound$8.54155
125Ollie$8.44196
126Thor$8.38182
127Andover$8.28106
128South English$8.27196
129Thurman$8.26162
130Boxholm$8.11177
131Carpenter$8.1092
132Rome$8.10112
133Westfield$8.10121
134Lineville$8.10194
135Vincent$8.09125
136Morrison$7.86101
137Mount Auburn$7.86162
138Haverhill$7.86164
139Grand River$7.86192
140Olds$7.86174
141Castalia$7.86141
142Dickens$7.86146
143Rose Hill$7.86156
144West Chester$7.82147
145Cromwell$7.81104
146Mcclelland$7.79147
147Arispe$7.7195
148Luzerne$7.69111
149Lidderdale$7.68162
150Westwood$7.6796
151Bernard$7.56117
152Braddyville$7.49142
153Franklin$7.31133
154Spragueville$7.2092
155Weldon$7.18134
156Brunsville$6.95128
157Packwood$6.77186
158Houghton$6.73129
159Williamson$6.72126
160Lincoln$6.32119
161Gravity$6.18149
162Ackworth$5.90117
163Oakland Acres$5.88178
164Springbrook$5.79145
165Maysville$5.77155
166Harper$5.29117
167Panorama Park$4.62142
168Keomah Village$3.15107
169Mcintire$2.78115
170Sherrill$2.66176
171Centralia$2.41117
172Rickardsville$2.27204
173New Liberty$2.27141
174North Buena Vista$1.78107

The $8.10 limit

Brayton’s general levy is $8.10 per $1,000 of taxable value in FY27, at the limit.4 247 of 934 Iowa cities have a higher general levy. All cities.

FY23 $8.10 · FY24 $8.10 · FY25 $7.86 · FY26 $8.10 · FY27 $8.10 (before FY25, the general levy alone)

Outside the limit: $16.97 more5

  • Liability, property & self insurance costs$8.57 · $20,016
  • Total Employee Benefit Levies$4.23 · $9,886
  • Debt Service Levy$4.17 · $10,235

Tax increment financing (TIF)

$117,994 of taxable value in Brayton is in TIF districts’ increment (4% of the city’s taxable value), 2025 valuations, taxed in FY27.6

What that value would raise at each government’s rate, FY277

Taxes on TIF value go to the city’s TIF fund instead of the governments that levy them, including about $2,466 of the city’s own.

  • Audubon County$629

The city’s levies, FY27

What the city raises from each levy. The general levy is capped by state law; the others are set aside for one purpose.

  • Liability, property & self insurance costs$20,01634%
  • Consolidate General Fund$18,92532%
  • Debt Service Levy$10,23517%
  • Total Employee Benefit Levies$9,88617%

Budget and spending

Reading a local budget

Where each dollar of Brayton’s budget goes, FY26

Business Type / Enterprise: 32¢ of every dollar32¢Public Works: 30¢ of every dollar30¢General Government: 24¢ of every dollar24¢Public Safety: 8¢ of every dollar8¢Debt Service: 5¢ of every dollarEverything else: 1¢ of every dollar

Planned spending from all funds, including city-run utilities like water and sewer (“business type”), which some cities run and others don’t. Transfers between funds are left out. “Cities this size” is the average for the 174 Iowa cities closest in size (90–210 people).

Where it goesOf each dollarCities this size (174)
Business Type / Enterprise32¢27¢
Public Works30¢26¢
General Government24¢24¢
Public Safety8¢10¢
Debt Service5¢2¢
Everything else1¢8¢

Planned spending, FY27

All funds: property taxes, utility and other fees, state and federal money. “Business type” is city-run utilities and enterprises like water or sewer.

  • Public Works$68,98042%
  • General Government$61,16038%
  • Public Safety$19,60012%
  • Debt Service$10,4716%
  • Culture and Recreation$2,8502%

The state’s FY27 file doesn’t include business type / enterprise yet ($74,600 in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$52,600$55,202
Public Safety$19,600$36,976
Health and Social Services$0$0
General Government$43,350$43,983
Debt Service$10,755$10,471
Culture and Recreation$3,790$35,192
Community and Economic Development$0$0
Capital Projects$0$0
Business Type / Enterprise$63,289$55,603

What it spent each year

FY24 left out8

$987,843
$691,726

Debt, reserves and audits

How local debt works · What an audit tells you

What Brayton owes

$702,040 at June 30, 2026: $4,909 per resident. 135th most per resident of 939 Iowa places of its kind (the list).9

$702,040
June 30OwedPer resident
2026$702,040$4,909
2025$529,618$3,704
2024$555,109$3,882
2023$581,588$4,067
2022$607,710$4,250
2021$516,292$3,610
2020$539,527$3,773
2019$74,159$519
2018$87,255$610
2017$89,000$622
2016$99,000$692
2015$108,000$755
2014$120,313$841
2013$131,804$922
2012$143,417$1,003
2011$157,389$1,101
2010$151,000$1,056
Show the numbers
June 30OwedPer resident
2026$702,040$4,909
2025$529,618$3,704
2024$555,109$3,882
2023$581,588$4,067
2022$607,710$4,250
2021$516,292$3,610
2020$539,527$3,773
2019$74,159$519
2018$87,255$610
2017$89,000$622
2016$99,000$692
2015$108,000$755
2014$120,313$841
2013$131,804$922
2012$143,417$1,003
2011$157,389$1,101
2010$151,000$1,056

Up 365% since 2010.

Money in reserve

The state’s budget files don’t include cities’ fund balances10. Brayton’s latest audit has them: Financial Statement, period ending Tuesday, June 30, 2020 (PDF).

Audits11

The latest: Financial Statement for the period ending Tuesday, June 30, 2020 (PDF), released Thursday, July 8, 2021, by a CPA firm.

2 earlier reports for Brayton

State money

What the State of Iowa pays the city each year, and whether it has kept up with prices. Does state money keep pace? 12

What the state pays the city every year

Road Use Tax for streets, the commercial and industrial tax “backfill”, and ambulance reimbursement, paid every year by formula: $11,935 in FY25, up 18% since FY19 while prices rose 25%, so it buys 6% less. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$11,862$11,636$11,874$11,935

Grants and project money

State grants and money for specific projects (roads, development, natural resources) vary with what the city applies for and wins, so they aren’t counted as the state’s regular support.

$8,224
$0
    YearGrants and projects
    FY19$0
    FY20$0
    FY21$0
    FY22$8,224
    FY23$8,224
    FY24$0
    FY25$0
    Show the numbers
    YearGrants and projects
    FY19$0
    FY20$0
    FY21$0
    FY22$8,224
    FY23$8,224
    FY24$0
    FY25$0

    Has it kept up with prices?

    Each source from FY19 to FY25, after inflation.

    • Road Use Tax (streets)−6%$10,114 → $11,935, up 18% since FY19 while prices rose 25%, so it buys 6% less

    Collected by the state for the city

    The local option sales tax is a city tax voters approved; the state collects it with the state sales tax and sends it back. It isn’t state aid. It’s up 101% since FY19 while prices rose 25%, so it buys 60% more.

    $19,732

    Business awards

    Every award statewide

    Elections

    Running for mayor and city council

    Filing opens Monday, August 23, 2027: in 285 days.

    For the Tuesday, November 2, 2027 election, candidates file Monday, August 23, 2027 to Thursday, September 16, 2027 with the county auditor (or the city clerk, if the auditor names the clerk to take them)13.

    In a city that can hold a primary, filing runs Monday, August 9, 2027 to Thursday, August 26, 2027.

    Most recent: November 4, 2025

    City · 2

    2 seats: the top 2 win.

    Local races from civicAPI and county auditors for Brayton; official results are on each county auditor’s site.

    Who has filed for Tuesday, November 2, 2027

    Filing hasn’t opened. These seats are expected on the ballot.

    • Brayton City Council At-Large (3 seats)
      Now held by Steven L. Sykes, Steve Fister, Joan B. Meese
    • Brayton Mayor
      Now held by Cally Lee Christensen

    Candidates as county auditors and civicAPI list them; a filing can take a few days to appear here14.

    Past ballot measures

    None found since 2022.

    When a measure can be on the ballot

    • Tuesday, March 2, 2027 · no bond or debt questions
    • Tuesday, September 14, 2027 · no bond or debt questions
    • Tuesday, November 2, 2027 · any question, including bonds
    • Tuesday, March 7, 2028 · no bond or debt questions

    Bonds and other borrowing can only go on the November ballot15.

    Related places

    At the Statehouse and in Congress16

    Jason Schultz (Sen. 6)Craig Steven Williams (Rep. 11)

    U.S. House:District 4

    Audubon CountyExira schoolsExira-Elk Horn-Kimballton schools