Local taxes › Boone County › Luther

City

Luther

Boone County · How cities work

$2,080 a yearproperty tax on a $200,000 home here, FY27, for every local government ($24.71 per $1,000 of taxable value)1
$740 a yearof that goes to the city ($8.83 per $1,000)
$113,007property taxes the city levies, FY27
$154,850city budget, all funds, FY272

Who runs it

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

  • Malorie SchallerLuther Mayor · elected November 4, 2025
  • Robert L. OwensLuther City Council At-Large · elected November 4, 2025
  • Trevor MathisLuther City Council At-Large · elected November 4, 2025
  • Jeff SandegrenLuther City Council At-Large · elected November 7, 2023
  • Mike MillerLuther City Council At-Large · elected November 7, 2023
  • Rob DobekLuther 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 Luther

Homes and businesses in most of Luther pay a combined $24.71 per $1,000 of taxable value (FY27). They pay it all to the Boone County treasurer, who passes each government its share; the city sets and gets only its own piece, $8.83. Estimate your bill.

  • United schools$9.0637%
  • City of Luther$8.8336%
  • Boone County$3.2413%
  • Boone County Hospital$2.219%
  • Des Moines Area Community College$0.813%
  • Boone County Assessor$0.432%
  • Boone County Extension (ISU Extension and Outreach)$0.13<1%

Rates over time

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

CombinedCity’s own
0$10$20$30$40’20’22’24’26’27CombinedCity’s own
0$10$20$30$40’20’21’22’23’24’25’26’27CombinedCity’s own
YearCombinedCity’s own
FY20$29.33$9.82
FY21$27.91$9.09
FY22–$9.08
FY23–$9.07
FY24$25.81$9.48
FY25–$8.65
FY26$25.14$8.47
FY27$24.71$8.83
Show the numbers
YearCombinedCity’s own
FY20$29.33$9.82
FY21$27.91$9.09
FY22–$9.08
FY23–$9.07
FY24$25.81$9.48
FY25–$8.65
FY26$25.14$8.47
FY27$24.71$8.83

Compared with places this size3

Luther’s city property tax rate of $8.83 per $1,000 is the 54th lowest of 180 Iowa cities with 100–220 people. The middle of the group is $10.76.

Castana: $34.13Brayton: $25.07Harris: $23.13Whitten: $22.65Soldier: $21.92Coulter: $21.80Chelsea: $21.61Smithland: $21.12Volga: $20.23Alta Vista: $19.88Arthur: $19.86Coin: $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: $15.47Greeley: $15.23Goodell: $15.16Marne: $15.03Baldwin: $14.91Magnolia: $14.68Davis City: $14.45Lucas: $14.40Westgate: $14.05Palmer: $13.89Ayrshire: $13.55Searsboro: $13.55Ferguson: $13.53Lanesboro: $13.53Meservey: $13.43Calumet: $13.16Portsmouth: $13.05Clutier: $13.03Delaware: $12.86Patterson: $12.84Clemons: $12.69Millersburg: $12.40Aurora: $12.40Bridgewater: $12.29Hanlontown: $12.17Stout: $12.14Arion: $12.14Webb: $12.10Paton: $12.09Decatur: $12.08Rembrandt: $12.03Shambaugh: $11.98Lone Rock: $11.92East Peru: $11.89Henderson: $11.85Parnell: $11.78Reasnor: $11.76Ledyard: $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: $9.96Grafton: $9.83Clare: $9.81Tingley: $9.81Ionia: $9.65Rutland: $9.65Van Wert: $9.62Rock Falls: $9.61Kirkville: $9.59Superior: $9.58Martinsburg: $9.49Rippey: $9.42Larrabee: $9.41Hamilton: $9.35Floris: $9.29Mitchell: $9.22Westphalia: $9.18Elberon: $9.16Dixon: $9.03Blairsburg: $8.93Prairieburg: $8.91Oakville: $8.89Welton: $8.86Archer: $8.84Fraser: $8.81Macksburg: $8.81Washta: $8.65Moorland: $8.61Pilot Mound: $8.54Ollie: $8.44Thor: $8.38Andover: $8.28South English: $8.27Thurman: $8.26Boxholm: $8.11Rome: $8.10Westfield: $8.10Laurel: $8.10Lineville: $8.10Vincent: $8.09Morrison: $7.86Mount Auburn: $7.86Haverhill: $7.86Grand River: $7.86Olds: $7.86Dickens: $7.86Castalia: $7.86Rose Hill: $7.86West Chester: $7.82Cromwell: $7.81Mcclelland: $7.79Luzerne: $7.69Lidderdale: $7.68Bernard: $7.56Braddyville: $7.49Alvord: $7.41Franklin: $7.31Weldon: $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: $1.78Luther: $8.83$1.78 lowest$34.13 highestmiddle
See all 180
#PlaceRate per $1,000People
1Castana$34.13103
2Brayton$25.07138
3Harris$23.13145
4Whitten$22.6598
5Soldier$21.92176
6Coulter$21.80220
7Chelsea$21.61207
8Smithland$21.12184
9Volga$20.23200
10Alta Vista$19.88219
11Arthur$19.86218
12Coin$19.59171
13Rowan$19.53118
14Chester$19.30134
15Bouton$19.25125
16Ricketts$19.22105
17Garden Grove$19.20173
18Hastings$18.95157
19Swaledale$18.62136
20Jamaica$18.24196
21Hillsboro$17.68158
22Bristow$17.39139
23Woolstock$17.26141
24Prescott$16.53186
25Monmouth$16.41129
26Blockton$16.37123
27Montour$16.37199
28Geneva$16.25137
29Waterville$16.25112
30Little Sioux$15.74170
31Moorhead$15.68186
32Onslow$15.63198
33Linden$15.62206
34Woodburn$15.59133
35Kamrar$15.47178
36Greeley$15.23216
37Goodell$15.16139
38Marne$15.03109
39Baldwin$14.9199
40Magnolia$14.68194
41Davis City$14.45178
42Lucas$14.40176
43Westgate$14.05190
44Palmer$13.89137
45Ayrshire$13.55128
46Searsboro$13.55129
47Ferguson$13.5398
48Lanesboro$13.53112
49Meservey$13.43212
50Calumet$13.16144
51Portsmouth$13.05187
52Clutier$13.03209
53Delaware$12.86139
54Patterson$12.84176
55Clemons$12.69135
56Millersburg$12.40135
57Aurora$12.40165
58Bridgewater$12.29145
59Hanlontown$12.17200
60Stout$12.14194
61Arion$12.1499
62Webb$12.10139
63Paton$12.09217
64Decatur$12.08174
65Rembrandt$12.03199
66Shambaugh$11.98161
67Lone Rock$11.92143
68East Peru$11.89119
69Henderson$11.85140
70Parnell$11.78190
71Reasnor$11.76157
72Ledyard$11.74118
73Joice$11.72206
74Toronto$11.68101
75Wadena$11.65201
76Exline$11.60157
77Beaman$11.54155
78College Springs$11.44172
79Melrose$11.27110
80Linn Grove$11.15155
81Dundee$11.14193
82Randolph$11.08183
83Leighton$11.07153
84Rake$11.05179
85Masonville$11.0098
86Somers$10.99121
87Frederika$10.99206
88Havelock$10.95127
89Alexander$10.90165
90Lambs Grove$10.78174
91Wallingford$10.75154
92Woden$10.68183
93Pacific Junction$10.5699
94Barnes City$10.44152
95Stockton$10.37171
96Randall$10.35156
97Meriden$10.28175
98Drakesville$10.24170
99North Washington$10.23107
100Dawson$10.19110
101Hancock$10.13199
102Melvin$10.05196
103Barnum$9.96186
104Grafton$9.83212
105Clare$9.81133
106Tingley$9.81146
107Ionia$9.65220
108Rutland$9.65116
109Van Wert$9.62175
110Rock Falls$9.61143
111Kirkville$9.59159
112Superior$9.58127
113Martinsburg$9.49109
114Rippey$9.42217
115Larrabee$9.41116
116Hamilton$9.35125
117Floris$9.29119
118Mitchell$9.22118
119Westphalia$9.18133
120Elberon$9.16178
121Dixon$9.03204
122Blairsburg$8.93175
123Prairieburg$8.91156
124Oakville$8.89198
125Welton$8.86124
126Archer$8.84116
127Luther$8.83147
128Fraser$8.81107
129Macksburg$8.81103
130Washta$8.65206
131Moorland$8.61169
132Pilot Mound$8.54155
133Ollie$8.44196
134Thor$8.38182
135Andover$8.28106
136South English$8.27196
137Thurman$8.26162
138Boxholm$8.11177
139Rome$8.10112
140Westfield$8.10121
141Laurel$8.10214
142Lineville$8.10194
143Vincent$8.09125
144Morrison$7.86101
145Mount Auburn$7.86162
146Haverhill$7.86164
147Grand River$7.86192
148Olds$7.86174
149Dickens$7.86146
150Castalia$7.86141
151Rose Hill$7.86156
152West Chester$7.82147
153Cromwell$7.81104
154Mcclelland$7.79147
155Luzerne$7.69111
156Lidderdale$7.68162
157Bernard$7.56117
158Braddyville$7.49142
159Alvord$7.41216
160Franklin$7.31133
161Weldon$7.18134
162Brunsville$6.95128
163Packwood$6.77186
164Houghton$6.73129
165Williamson$6.72126
166Lincoln$6.32119
167Gravity$6.18149
168Ackworth$5.90117
169Oakland Acres$5.88178
170Springbrook$5.79145
171Maysville$5.77155
172Harper$5.29117
173Panorama Park$4.62142
174Keomah Village$3.15107
175Mcintire$2.78115
176Sherrill$2.66176
177Centralia$2.41117
178Rickardsville$2.27204
179New Liberty$2.27141
180North Buena Vista$1.78107

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.

  • Consolidate General Fund$102,25392%
  • Liability, property & self insurance costs$5,6825%
  • Total Employee Benefit Levies$3,5893%

Budget and spending

Reading a local budget

Where each dollar of Luther’s budget goes, FY26

Public Works: 58¢ of every dollar58¢General Government: 30¢ of every dollar30¢Public Safety: 7¢ of every dollar7¢Culture and Recreation: 3¢ of every dollarHealth and Social Services: 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 180 Iowa cities closest in size (100–220 people).

Where it goesOf each dollarCities this size (180)
Public Works58¢25¢
General Government30¢23¢
Public Safety7¢10¢
Culture and Recreation3¢8¢
Health and Social Services1¢<1¢

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.

  • General Government$80,10052%
  • Public Safety$32,00021%
  • Public Works$25,50016%
  • Culture and Recreation$15,50010%
  • Health and Social Services$1,7501%
Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$13,550$11,137
Public Safety$8,300$6,900
Health and Social Services$1,500$0
General Government$51,083$32,905
Debt Service$0$0
Culture and Recreation$10,450$2,993
Community and Economic Development$0$0
Capital Projects$15,000$5,246
Business Type / Enterprise$0$0

What it spent each year

FY24 left out4

$217,621
$99,521
’17’18’19’20’21’22’23’25

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? 5

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: $15,665 in FY25, up 53% since FY19 while prices rose 25%, so it buys 22% more. Grants are below.

In today's dollarsActual dollars
$5,000$8,750$12,500$16,250$20,000’19’21’23’25Today's $Actual
$5,000$8,750$12,500$16,250$20,000’19’20’21’22’23’24’25Today's $Actual
Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$13,171$15,058$15,581$15,665

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.

$2,158
’19’20’21’22’23’24’25
  • State grants$2,158100%
YearGrants and projects
FY19$0
FY20$0
FY21$0
FY22$0
FY23$0
FY24$0
FY25$2,158
Show the numbers
YearGrants and projects
FY19$0
FY20$0
FY21$0
FY22$0
FY23$0
FY24$0
FY25$2,158

Has it kept up with prices?

Each source from FY19 to FY25, after inflation.

  • Road Use Tax (streets)+22%$10,244 → $15,665, up 53% since FY19 while prices rose 25%, so it buys 22% more

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.

$23,081
$20,328
’19’20’21’22’23’24’25

Federal grants, for comparison: $9,943 in FY23.

Elections

Most recent: November 4, 2025

City · 2

2 seats: the top 2 win.

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

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