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Local taxes › Bremer County › Frederika

City

Frederika

Bremer County · How cities work

$2,880 a yearproperty tax on a $200,000 home here, FY27, for every local government ($34.18 per $1,000 of taxable value)1
$930 a yearof that goes to the city ($10.99 per $1,000)
$56,896property taxes the city levies, FY27
$165,550city 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.

  • Brad TierneyFrederika City Council At-Large · elected November 4, 2025
  • Caleb FarlingerFrederika City Council At-Large · elected November 4, 2025
  • Emma MooreFrederika City Council At-Large · elected November 4, 2025
  • Neil WhitneyFrederika Mayor · elected November 4, 2025
  • Joyce BergmannFrederika City Council At-Large · elected November 7, 2023
  • Mike MangineFrederika 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 Frederika

Homes and businesses in most of Frederika pay a combined $34.18 per $1,000 of taxable value (FY27). They pay it all to the Bremer County treasurer, who passes each government its share; the city sets and gets only its own piece, $10.99. Estimate your bill.

Rates over time

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

YearCombinedCity’s own
FY20$29.88$9.59
FY21$30.92$9.86
FY22–$9.72
FY23–$10.30
FY24$32.13$11.10
FY25–$11.60
FY26$34.46$11.78
FY27$34.18$10.99
Show the numbers
YearCombinedCity’s own
FY20$29.88$9.59
FY21$30.92$9.86
FY22–$9.72
FY23–$10.30
FY24$32.13$11.10
FY25–$11.60
FY26$34.46$11.78
FY27$34.18$10.99

Compared with places this size3

Frederika’s city property tax rate of $10.99 per $1,000 is the 89th lowest of 198 Iowa cities with 140–310 people. The middle of the group is $11.49.

Brayton: $25.07Harris: $23.13Fenton: $22.05Soldier: $21.92Coulter: $21.80Chelsea: $21.61Smithland: $21.12Volga: $20.23Alta Vista: $19.88Arthur: $19.86Coin: $19.59Garden Grove: $19.20Fort Atkinson: $19.19Hastings: $18.95Cumberland: $18.42Jamaica: $18.24Hillsboro: $17.68Bristow: $17.39Woolstock: $17.26Pisgah: $17.09Lakota: $16.84Marble Rock: $16.78Auburn: $16.65Prescott: $16.53Montour: $16.37Corwith: $16.22Deep River: $16.18Waucoma: $16.17Granville: $16.00Little Sioux: $15.74Moorhead: $15.68Onslow: $15.63Linden: $15.62Kamrar: $15.47Greeley: $15.23Goodell: $15.16Riverton: $14.94Marathon: $14.89Ladora: $14.74Magnolia: $14.68Bagley: $14.63Davis City: $14.45Lucas: $14.40Halbur: $14.37Crystal Lake: $14.36Kimballton: $14.27Steamboat Rock: $14.19Westgate: $14.05Fertile: $13.70Stockport: $13.68Kellerton: $13.60Quimby: $13.58Meservey: $13.43Persia: $13.41Leland: $13.31Harcourt: $13.21Calumet: $13.16Ridgeway: $13.10Farmersburg: $13.09Portsmouth: $13.05Clutier: $13.03Silver City: $12.87Delaware: $12.86Patterson: $12.84Martelle: $12.83Malcom: $12.82Blencoe: $12.57Williams: $12.57Maurice: $12.56Clearfield: $12.50Kensett: $12.47Aurora: $12.40Modale: $12.34Bridgewater: $12.29Blakesburg: $12.21Cushing: $12.18Hanlontown: $12.17Stout: $12.14Macedonia: $12.12Webb: $12.10Paton: $12.09Decatur: $12.08Kiron: $12.03Rembrandt: $12.03Shambaugh: $11.98Liscomb: $11.96Lone Rock: $11.92New Providence: $11.88Henderson: $11.85Parnell: $11.78Reasnor: $11.76Joice: $11.72Atalissa: $11.71Cantril: $11.69Wadena: $11.65Exline: $11.60Cincinnati: $11.57Beaman: $11.54Delta: $11.52Westside: $11.45College Springs: $11.44Holland: $11.37Mallard: $11.28Renwick: $11.16Linn Grove: $11.15Dundee: $11.14Randolph: $11.08Leighton: $11.07Rake: $11.05Alexander: $10.90Goose Lake: $10.89Yale: $10.85Lambs Grove: $10.78Wallingford: $10.75Hornick: $10.74Woden: $10.68Bode: $10.64Cleghorn: $10.49Barnes City: $10.44Lytton: $10.38Stockton: $10.37Rhodes: $10.36Randall: $10.35Dedham: $10.28Deloit: $10.28Protivin: $10.28Meriden: $10.28Drakesville: $10.24Bronson: $10.14Hancock: $10.13La Motte: $10.09Melvin: $10.05Defiance: $10.05Floyd: $10.02Barnum: $9.96Panama: $9.85Grafton: $9.83Tingley: $9.81Ionia: $9.65Salix: $9.63Van Wert: $9.62Rock Falls: $9.61Kirkville: $9.59Luxemburg: $9.58Rippey: $9.42Elberon: $9.16Dixon: $9.03Lester: $8.94Blairsburg: $8.93Prairieburg: $8.91Oakville: $8.89Luther: $8.83Harvey: $8.71Washta: $8.65Moorland: $8.61Pilot Mound: $8.54Ollie: $8.44Thor: $8.38Rowley: $8.31South English: $8.27Thurman: $8.26Boxholm: $8.11Bertram: $8.10Fostoria: $8.10Low Moor: $8.10Laurel: $8.10Lineville: $8.10Luana: $7.98Lockridge: $7.92Mount Auburn: $7.86Haverhill: $7.86Grand River: $7.86Olds: $7.86Castalia: $7.86Dickens: $7.86Rose Hill: $7.86West Chester: $7.82Mcclelland: $7.79Lidderdale: $7.68Pulaski: $7.58Fredonia: $7.55Braddyville: $7.49Harpers Ferry: $7.49Alvord: $7.41Packwood: $6.77Libertyville: $6.60Keswick: $6.49Crawfordsville: $6.44Gravity: $6.18Oakland Acres: $5.88Springbrook: $5.79Maysville: $5.77Panorama Park: $4.62Maharishi Vedic City: $3.87Sherrill: $2.66Rickardsville: $2.27New Liberty: $2.27Frederika: $10.99$2.27 lowest$25.07 highestmiddle
See all 198
#PlaceRate per $1,000People
1Brayton$25.07138
2Harris$23.13145
3Fenton$22.05250
4Soldier$21.92176
5Coulter$21.80220
6Chelsea$21.61207
7Smithland$21.12184
8Volga$20.23200
9Alta Vista$19.88219
10Arthur$19.86218
11Coin$19.59171
12Garden Grove$19.20173
13Fort Atkinson$19.19300
14Hastings$18.95157
15Cumberland$18.42248
16Jamaica$18.24196
17Hillsboro$17.68158
18Bristow$17.39139
19Woolstock$17.26141
20Pisgah$17.09248
21Lakota$16.84261
22Marble Rock$16.78258
23Auburn$16.65253
24Prescott$16.53186
25Montour$16.37199
26Corwith$16.22259
27Deep River$16.18243
28Waucoma$16.17235
29Granville$16.00302
30Little Sioux$15.74170
31Moorhead$15.68186
32Onslow$15.63198
33Linden$15.62206
34Kamrar$15.47178
35Greeley$15.23216
36Goodell$15.16139
37Riverton$14.94243
38Marathon$14.89221
39Ladora$14.74223
40Magnolia$14.68194
41Bagley$14.63230
42Davis City$14.45178
43Lucas$14.40176
44Halbur$14.37268
45Crystal Lake$14.36243
46Kimballton$14.27281
47Steamboat Rock$14.19261
48Westgate$14.05190
49Fertile$13.70300
50Stockport$13.68272
51Kellerton$13.60241
52Quimby$13.58245
53Meservey$13.43212
54Persia$13.41292
55Leland$13.31240
56Harcourt$13.21257
57Calumet$13.16144
58Ridgeway$13.10261
59Farmersburg$13.09264
60Portsmouth$13.05187
61Clutier$13.03209
62Silver City$12.87244
63Delaware$12.86139
64Patterson$12.84176
65Martelle$12.83250
66Malcom$12.82257
67Blencoe$12.57223
68Williams$12.57299
69Maurice$12.56271
70Clearfield$12.50277
71Kensett$12.47256
72Aurora$12.40165
73Modale$12.34284
74Bridgewater$12.29145
75Blakesburg$12.21273
76Cushing$12.18225
77Hanlontown$12.17200
78Stout$12.14194
79Macedonia$12.12266
80Webb$12.10139
81Paton$12.09217
82Decatur$12.08174
83Kiron$12.03262
84Rembrandt$12.03199
85Shambaugh$11.98161
86Liscomb$11.96292
87Lone Rock$11.92143
88New Providence$11.88233
89Henderson$11.85140
90Parnell$11.78190
91Reasnor$11.76157
92Joice$11.72206
93Atalissa$11.71287
94Cantril$11.69224
95Wadena$11.65201
96Exline$11.60157
97Cincinnati$11.57280
98Beaman$11.54155
99Delta$11.52257
100Westside$11.45283
101College Springs$11.44172
102Holland$11.37261
103Mallard$11.28255
104Renwick$11.16228
105Linn Grove$11.15155
106Dundee$11.14193
107Randolph$11.08183
108Leighton$11.07153
109Rake$11.05179
110Frederika$10.99206
111Alexander$10.90165
112Goose Lake$10.89250
113Yale$10.85265
114Lambs Grove$10.78174
115Wallingford$10.75154
116Hornick$10.74255
117Woden$10.68183
118Bode$10.64304
119Cleghorn$10.49235
120Barnes City$10.44152
121Lytton$10.38274
122Stockton$10.37171
123Rhodes$10.36269
124Randall$10.35156
125Dedham$10.28221
126Deloit$10.28246
127Protivin$10.28264
128Meriden$10.28175
129Drakesville$10.24170
130Bronson$10.14294
131Hancock$10.13199
132La Motte$10.09235
133Melvin$10.05196
134Defiance$10.05248
135Floyd$10.02297
136Barnum$9.96186
137Panama$9.85234
138Grafton$9.83212
139Tingley$9.81146
140Ionia$9.65220
141Salix$9.63303
142Van Wert$9.62175
143Rock Falls$9.61143
144Kirkville$9.59159
145Luxemburg$9.58240
146Rippey$9.42217
147Elberon$9.16178
148Dixon$9.03204
149Lester$8.94309
150Blairsburg$8.93175
151Prairieburg$8.91156
152Oakville$8.89198
153Luther$8.83147
154Harvey$8.71242
155Washta$8.65206
156Moorland$8.61169
157Pilot Mound$8.54155
158Ollie$8.44196
159Thor$8.38182
160Rowley$8.31264
161South English$8.27196
162Thurman$8.26162
163Boxholm$8.11177
164Bertram$8.10267
165Fostoria$8.10229
166Low Moor$8.10242
167Laurel$8.10214
168Lineville$8.10194
169Luana$7.98303
170Lockridge$7.92245
171Mount Auburn$7.86162
172Haverhill$7.86164
173Grand River$7.86192
174Olds$7.86174
175Castalia$7.86141
176Dickens$7.86146
177Rose Hill$7.86156
178West Chester$7.82147
179Mcclelland$7.79147
180Lidderdale$7.68162
181Pulaski$7.58259
182Fredonia$7.55227
183Braddyville$7.49142
184Harpers Ferry$7.49273
185Alvord$7.41216
186Packwood$6.77186
187Libertyville$6.60278
188Keswick$6.49238
189Crawfordsville$6.44278
190Gravity$6.18149
191Oakland Acres$5.88178
192Springbrook$5.79145
193Maysville$5.77155
194Panorama Park$4.62142
195Maharishi Vedic City$3.87290
196Sherrill$2.66176
197Rickardsville$2.27204
198New Liberty$2.27141

The $8.10 limit

Frederika’s general levy is $8.26 per $1,000 of taxable value in FY27, $0.16 above the limit; it has to come down in steps.4 109 of 934 Iowa cities have a higher general levy. All cities.

FY23 $8.10 · FY24 $8.10 · FY25 $8.51 · FY26 $8.51 · FY27 $8.26 (before FY25, the general levy alone)

Outside the limit: $2.73 more5

  • Liability, property & self insurance costs$1.82 · $9,383
  • Total Employee Benefit Levies$0.91 · $4,667

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$42,48675%
  • Liability, property & self insurance costs$9,38317%
  • Total Employee Benefit Levies$4,6678%

Budget and spending

Reading a local budget

Where each dollar of Frederika’s budget goes, FY26

Business Type / Enterprise: 81¢ of every dollar81¢Public Works: 9¢ of every dollar9¢General Government: 5¢ of every dollarCulture and Recreation: 3¢ of every dollarPublic Safety: 2¢ 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 196 Iowa cities closest in size (140–310 people).

Where it goesOf each dollarCities this size (196)
Business Type / Enterprise81¢34¢
Public Works9¢22¢
General Government5¢20¢
Culture and Recreation3¢8¢
Public Safety2¢10¢
Everything else<1¢<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.

  • Public Works$76,25046%
  • General Government$44,52527%
  • Culture and Recreation$29,60018%
  • Public Safety$14,7509%
  • Health and Social Services$4250%

The state’s FY27 file doesn’t include business type / enterprise yet ($718,473 in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$67,600$62,592
Public Safety$13,600$12,912
Health and Social Services$400$401
General Government$38,715$43,681
Debt Service$0$0
Culture and Recreation$25,375$25,064
Community and Economic Development$0$0
Capital Projects$0$0
Business Type / Enterprise$98,650$107,778

What it spent each year

FY24 left out6

$368,339

Debt, reserves and audits

How local debt works · What an audit tells you

What Frederika owes

$1.0M at June 30, 2026: $5,010 per resident. 129th most per resident of 939 Iowa places of its kind (the list).7

$1.0M
$1.0M
June 30OwedPer resident
2026$1.0M$5,010
2025$1.0M$5,010
2024$982,333$4,815
2023$119,906$588
2022$65,891$323
2021$49,974$245
2020$11,935$59
2019$0$0
2018$0$0
2017$0$0
2016$0$0
2015$0$0
2014$0$0
2013$0$0
2012$0$0
2011$0$0
2010$0$0
Show the numbers
June 30OwedPer resident
2026$1.0M$5,010
2025$1.0M$5,010
2024$982,333$4,815
2023$119,906$588
2022$65,891$323
2021$49,974$245
2020$11,935$59
2019$0$0
2018$0$0
2017$0$0
2016$0$0
2015$0$0
2014$0$0
2013$0$0
2012$0$0
2011$0$0
2010$0$0

Up 8463% since 2020.

The 5% limit8

General obligation debt is $0, 0% of the limit of about $485,197 (5% of $9.7M, the full value of its taxable property in 2024).

1 obligation at June 30, 2026
KindForPaid off byOwed
Revenue BondsSewer Lagoon2053$1.0M

General obligation bonds are repaid from property taxes; revenue bonds and loans from the fees or revenue they’re tied to. On the Treasurer’s site

Money in reserve

The state’s budget files don’t include cities’ fund balances9. Frederika’s latest audit has them: Periodic Examination, period ending Monday, June 30, 2025 (PDF).

Audits10

The latest: Periodic Examination for the period ending Monday, June 30, 2025 (PDF), released Monday, November 3, 2025, by the Auditor of State.

1 earlier report for Frederika

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? 11

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: $20,977 in FY25, up 12% since FY19 while prices rose 25%, so it buys 10% less. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$20,401$20,761$20,864$20,977

Has it kept up with prices?

Each source from FY19 to FY25, after inflation.

  • Road Use Tax (streets)−10%$18,676 → $20,977, up 12% since FY19 while prices rose 25%, so it buys 10% 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 79% since FY19 while prices rose 25%, so it buys 43% more.

$27,873

Federal grants, for comparison: $191,838 in FY25.

Business awards

Every award statewide

Elections

Running for mayor and city council

Filing opens Monday, August 23, 2027: in 284 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)12.

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

3 seats: the top 3 win.

Local races from civicAPI and county auditors for Frederika; 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.

  • Frederika City Council At-Large (2 seats)
    Now held by Joyce Bergmann, Mike Mangine
  • Frederika Mayor
    Now held by Neil Whitney

Candidates as county auditors and civicAPI list them; a filing can take a few days to appear here13.

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 ballot14.

Related places

At the Statehouse and in Congress15

Sandy Salmon (Sen. 29)Charley Thomson (Rep. 58)

U.S. House:District 2

Bremer CountyTripoli schools