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Local taxes › Buchanan County › Brandon

City

Brandon

Buchanan County · How cities work

$2,970 a yearproperty tax on a $200,000 home here, FY27, for every local government ($35.24 per $1,000 of taxable value)1
$1,030 a yearof that goes to the city ($12.29 per $1,000)
$98,733property taxes the city levies, FY27
$288,971city 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.

  • Kelly ThomasBrandon City Council At-Large · elected November 4, 2025
  • Theresa StacyBrandon City Council At-Large · elected November 4, 2025
  • Ty AlbertBrandon Mayor · elected November 4, 2025
  • Brian ThomasBrandon City Council At-Large · elected November 7, 2023
  • Michael J. BrownBrandon City Council At-Large · elected November 7, 2023
  • Michelle L. LamphierBrandon 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 Brandon

Homes and businesses in most of Brandon pay a combined $35.24 per $1,000 of taxable value (FY27). They pay it all to the Buchanan County treasurer, who passes each government its share; the city sets and gets only its own piece, $12.29. Estimate your bill.

Rates over time

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

YearCombinedCity’s own
FY20$35.09$10.63
FY21$35.43$11.07
FY22$34.91$10.83
FY23$34.28$10.69
FY24$33.34$10.89
FY25$35.34$10.61
FY26$35.47$12.87
FY27$35.24$12.29
Show the numbers
YearCombinedCity’s own
FY20$35.09$10.63
FY21$35.43$11.07
FY22$34.91$10.83
FY23$34.28$10.69
FY24$33.34$10.89
FY25$35.34$10.61
FY26$35.47$12.87
FY27$35.24$12.29

Compared with places this size3

Brandon’s city property tax rate of $12.29 per $1,000 is the 95th lowest of 200 Iowa cities with 220–500 people. The middle of the group is $12.48.

Stanhope: $29.10Fenton: $22.05Elliott: $21.61Oxford Junction: $20.84Earling: $20.47Fort Atkinson: $19.19Salem: $19.15Cumberland: $18.42Massena: $18.23Elma: $17.82Callender: $17.78Casey: $17.72Vail: $17.66Ringsted: $17.65Emerson: $17.54Thompson: $17.25Ashton: $17.17Pierson: $17.12Burt: $17.10Pisgah: $17.09Latimer: $16.96Lohrville: $16.95Lakota: $16.84Marble Rock: $16.78Auburn: $16.65Mccallsburg: $16.58Whittemore: $16.54Irwin: $16.46Titonka: $16.45Lewis: $16.25Corwith: $16.22Deep River: $16.18Waucoma: $16.17Duncombe: $16.10Bayard: $16.05Scranton: $16.01Granville: $16.00Minburn: $15.75Peterson: $15.27Russell: $15.18Arlington: $14.98Riverton: $14.94Marathon: $14.89Maynard: $14.85Plainfield: $14.84Ryan: $14.84Otho: $14.82Humeston: $14.80Ladora: $14.74Bagley: $14.63Gilmore City: $14.60Garrison: $14.38Halbur: $14.37Lorimor: $14.36Crystal Lake: $14.36Kimballton: $14.27Ocheyedan: $14.22Steamboat Rock: $14.19Garwin: $14.08Farragut: $14.07Mystic: $14.01Lime Springs: $13.95Dow City: $13.94Wesley: $13.91Diagonal: $13.91Bussey: $13.83Mondamin: $13.82Livermore: $13.78Fertile: $13.70Stockport: $13.68Kellerton: $13.60Albion: $13.58Quimby: $13.58Lamont: $13.57New Albin: $13.55Persia: $13.41Lawler: $13.39Lacona: $13.38Leland: $13.31Ute: $13.26New Market: $13.25Plymouth: $13.21Harcourt: $13.21Bennett: $13.16Ridgeway: $13.10Farmersburg: $13.09Little Rock: $13.03Lehigh: $12.97Menlo: $12.92Templeton: $12.91Silver City: $12.87Martelle: $12.83Malcom: $12.82Galva: $12.68Martensdale: $12.63Blencoe: $12.57Williams: $12.57Maurice: $12.56Norway: $12.53Clearfield: $12.50Kensett: $12.47Mccausland: $12.45Spillville: $12.40Modale: $12.34Mingo: $12.31Blakesburg: $12.21Cushing: $12.18Bonaparte: $12.17Macedonia: $12.12Hawkeye: $12.11Kiron: $12.03Colesburg: $11.97Liscomb: $11.96New Providence: $11.88Thornton: $11.86Runnells: $11.79Allerton: $11.72Atalissa: $11.71Cantril: $11.69Kelley: $11.69Orient: $11.66Ellsworth: $11.57Cincinnati: $11.57Delta: $11.52Terril: $11.48Westside: $11.45Holland: $11.37Churdan: $11.31Mallard: $11.28Miles: $11.28Renwick: $11.16Milton: $10.98New Vienna: $10.91Letts: $10.91Goose Lake: $10.89Birmingham: $10.87Charlotte: $10.86Yale: $10.85Batavia: $10.77Hornick: $10.74Riverdale: $10.67Bode: $10.64Union: $10.58Cleghorn: $10.49Calamus: $10.47Lovilia: $10.46Danbury: $10.43Lytton: $10.38Stacyville: $10.36Rhodes: $10.36Dedham: $10.28Deloit: $10.28Protivin: $10.28Andrew: $10.22Royal: $10.20Bronson: $10.14Rudd: $10.13La Motte: $10.09Defiance: $10.05Floyd: $10.02Panama: $9.85Breda: $9.80Lynnville: $9.68Salix: $9.63Luxemburg: $9.58Farnhamville: $9.18Middletown: $9.16Alleman: $9.12Lester: $8.94Harvey: $8.71Rowley: $8.31Bertram: $8.10Fostoria: $8.10Grandview: $8.10Lost Nation: $8.10Low Moor: $8.10Nichols: $8.10Luana: $7.98Lockridge: $7.92Delhi: $7.81Klemme: $7.74Pulaski: $7.58Beacon: $7.56Sheldahl: $7.56Fredonia: $7.55Worthington: $7.50Harpers Ferry: $7.49Marquette: $7.08Columbus City: $6.94Donahue: $6.83Libertyville: $6.60Keswick: $6.49Crawfordsville: $6.44Holy Cross: $5.91Conesville: $5.86University Park: $5.27Maharishi Vedic City: $3.87Wahpeton: $3.19West Okoboji: $2.92Brandon: $12.29$2.92 lowest$29.10 highestmiddle
See all 200
#PlaceRate per $1,000People
1Stanhope$29.10354
2Fenton$22.05250
3Elliott$21.61328
4Oxford Junction$20.84424
5Earling$20.47394
6Fort Atkinson$19.19300
7Salem$19.15380
8Cumberland$18.42248
9Massena$18.23352
10Elma$17.82493
11Callender$17.78361
12Casey$17.72387
13Vail$17.66383
14Ringsted$17.65346
15Emerson$17.54401
16Thompson$17.25478
17Ashton$17.17434
18Pierson$17.12335
19Burt$17.10404
20Pisgah$17.09248
21Latimer$16.96477
22Lohrville$16.95366
23Lakota$16.84261
24Marble Rock$16.78258
25Auburn$16.65253
26Mccallsburg$16.58356
27Whittemore$16.54478
28Irwin$16.46320
29Titonka$16.45491
30Lewis$16.25358
31Corwith$16.22259
32Deep River$16.18243
33Waucoma$16.17235
34Duncombe$16.10374
35Bayard$16.05402
36Scranton$16.01496
37Granville$16.00302
38Minburn$15.75317
39Peterson$15.27321
40Russell$15.18475
41Arlington$14.98415
42Riverton$14.94243
43Marathon$14.89221
44Maynard$14.85466
45Plainfield$14.84392
46Ryan$14.84348
47Otho$14.82417
48Humeston$14.80472
49Ladora$14.74223
50Bagley$14.63230
51Gilmore City$14.60484
52Garrison$14.38345
53Halbur$14.37268
54Lorimor$14.36377
55Crystal Lake$14.36243
56Kimballton$14.27281
57Ocheyedan$14.22424
58Steamboat Rock$14.19261
59Garwin$14.08469
60Farragut$14.07480
61Mystic$14.01318
62Lime Springs$13.95467
63Dow City$13.94477
64Wesley$13.91382
65Diagonal$13.91331
66Bussey$13.83378
67Mondamin$13.82335
68Livermore$13.78382
69Fertile$13.70300
70Stockport$13.68272
71Kellerton$13.60241
72Albion$13.58444
73Quimby$13.58245
74Lamont$13.57429
75New Albin$13.55435
76Persia$13.41292
77Lawler$13.39392
78Lacona$13.38336
79Leland$13.31240
80Ute$13.26326
81New Market$13.25381
82Plymouth$13.21368
83Harcourt$13.21257
84Bennett$13.16330
85Ridgeway$13.10261
86Farmersburg$13.09264
87Little Rock$13.03447
88Lehigh$12.97395
89Menlo$12.92347
90Templeton$12.91337
91Silver City$12.87244
92Martelle$12.83250
93Malcom$12.82257
94Galva$12.68416
95Martensdale$12.63413
96Blencoe$12.57223
97Williams$12.57299
98Maurice$12.56271
99Norway$12.53463
100Clearfield$12.50277
101Kensett$12.47256
102Mccausland$12.45314
103Spillville$12.40371
104Modale$12.34284
105Mingo$12.31314
106Brandon$12.29331
107Blakesburg$12.21273
108Cushing$12.18225
109Bonaparte$12.17357
110Macedonia$12.12266
111Hawkeye$12.11429
112Kiron$12.03262
113Colesburg$11.97379
114Liscomb$11.96292
115New Providence$11.88233
116Thornton$11.86394
117Runnells$11.79467
118Allerton$11.72432
119Atalissa$11.71287
120Cantril$11.69224
121Kelley$11.69312
122Orient$11.66363
123Ellsworth$11.57495
124Cincinnati$11.57280
125Delta$11.52257
126Terril$11.48310
127Westside$11.45283
128Holland$11.37261
129Churdan$11.31359
130Mallard$11.28255
131Miles$11.28400
132Renwick$11.16228
133Milton$10.98395
134New Vienna$10.91384
135Letts$10.91358
136Goose Lake$10.89250
137Birmingham$10.87371
138Charlotte$10.86386
139Yale$10.85265
140Batavia$10.77434
141Hornick$10.74255
142Riverdale$10.67385
143Bode$10.64304
144Union$10.58378
145Cleghorn$10.49235
146Calamus$10.47348
147Lovilia$10.46456
148Danbury$10.43315
149Lytton$10.38274
150Stacyville$10.36436
151Rhodes$10.36269
152Dedham$10.28221
153Deloit$10.28246
154Protivin$10.28264
155Andrew$10.22374
156Royal$10.20379
157Bronson$10.14294
158Rudd$10.13339
159La Motte$10.09235
160Defiance$10.05248
161Floyd$10.02297
162Panama$9.85234
163Breda$9.80492
164Lynnville$9.68382
165Salix$9.63303
166Luxemburg$9.58240
167Farnhamville$9.18364
168Middletown$9.16365
169Alleman$9.12439
170Lester$8.94309
171Harvey$8.71242
172Rowley$8.31264
173Bertram$8.10267
174Fostoria$8.10229
175Grandview$8.10431
176Lost Nation$8.10425
177Low Moor$8.10242
178Nichols$8.10317
179Luana$7.98303
180Lockridge$7.92245
181Delhi$7.81438
182Klemme$7.74429
183Pulaski$7.58259
184Beacon$7.56434
185Sheldahl$7.56312
186Fredonia$7.55227
187Worthington$7.50374
188Harpers Ferry$7.49273
189Marquette$7.08434
190Columbus City$6.94385
191Donahue$6.83336
192Libertyville$6.60278
193Keswick$6.49238
194Crawfordsville$6.44278
195Holy Cross$5.91348
196Conesville$5.86350
197University Park$5.27476
198Maharishi Vedic City$3.87290
199Wahpeton$3.19337
200West Okoboji$2.92311

The $8.10 limit

Brandon’s general levy is $8.05 per $1,000 of taxable value in FY27, $0.05 below the limit.4 392 of 934 Iowa cities have a higher general levy. All cities.

FY23 $8.10 · FY24 $8.10 · FY25 $8.37 · FY26 $8.29 · FY27 $8.05 (before FY25, the general levy alone)

Outside the limit: $4.24 more5

  • Liability, property & self insurance costs$3.45 · $27,678
  • Total Employee Benefit Levies$0.79 · $6,313

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$64,51465%
  • Liability, property & self insurance costs$27,67828%
  • Total Employee Benefit Levies$6,3136%

Budget and spending

Reading a local budget

Where each dollar of Brandon’s budget goes, FY26

Public Safety: 39¢ of every dollar39¢Business Type / Enterprise: 27¢ of every dollar27¢Public Works: 20¢ of every dollar20¢General Government: 11¢ of every dollar11¢Culture and Recreation: 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 198 Iowa cities closest in size (220–500 people).

Where it goesOf each dollarCities this size (198)
Public Safety39¢9¢
Business Type / Enterprise27¢39¢
Public Works20¢20¢
General Government11¢16¢
Culture and Recreation2¢8¢
Everything else<1¢2¢

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$147,26551%
  • General Government$59,36821%
  • Public Safety$44,79216%
  • Culture and Recreation$36,04612%
  • Community and Economic Development$1,5001%

The state’s FY27 file doesn’t include business type / enterprise yet ($171,568 in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$82,807$81,710
Public Safety$38,714$36,366
Health and Social Services$500$0
General Government$32,915$32,520
Debt Service$0$0
Culture and Recreation$21,730$17,407
Community and Economic Development$2,315$3,010
Capital Projects$100,000$0
Business Type / Enterprise$129,539$145,101

What it spent each year

FY24 left out6

$1.6M
$523,923

Debt, reserves and audits

How local debt works · What an audit tells you

What Brandon owes

$820,252 at June 30, 2026: $2,405 per resident. 333rd most per resident of 939 Iowa places of its kind (the list).7

$924,296
$820,252
June 30OwedPer resident
2026$820,252$2,405
2025$838,855$2,460
2024$857,229$2,514
2023$878,578$2,576
2022$884,693$2,594
2021$924,296$2,711
2020$18,075$53
2019$23,103$68
2018$0$0
2017$12,094$35
2016$21,701$64
2015$0$0
2014$0$0
2013$0$0
2012$0$0
2011$37,500$110
2010$37,500$110
Show the numbers
June 30OwedPer resident
2026$820,252$2,405
2025$838,855$2,460
2024$857,229$2,514
2023$878,578$2,576
2022$884,693$2,594
2021$924,296$2,711
2020$18,075$53
2019$23,103$68
2018$0$0
2017$12,094$35
2016$21,701$64
2015$0$0
2014$0$0
2013$0$0
2012$0$0
2011$37,500$110
2010$37,500$110

Up 2087% since 2010.

Money in reserve

The state’s budget files don’t include cities’ fund balances8. Brandon’s latest audit has them: Financial Statement, period ending Tuesday, June 30, 2020 (PDF).

Audits9

The latest: Financial Statement for the period ending Tuesday, June 30, 2020 (PDF), released Thursday, January 16, 2025, by the Auditor of State.

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? 10

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: $36,638 in FY25, down 13% since FY19 while prices rose 25%, so it buys 31% less. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$35,058$29,921$36,441$36,638
Commercial and industrial tax replacement (“backfill”)–$547––

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.

$1,833
$0
    YearGrants and projects
    FY19$0
    FY20$0
    FY21$0
    FY22$1,833
    FY23$0
    FY24$0
    FY25$0
    Show the numbers
    YearGrants and projects
    FY19$0
    FY20$0
    FY21$0
    FY22$1,833
    FY23$0
    FY24$0
    FY25$0

    Has it kept up with prices?

    Each source from FY19 to FY25, after inflation.

    • Road Use Tax (streets)−31%$42,148 → $36,638, down 13% since FY19 while prices rose 25%, so it buys 31% 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 49% since FY19 while prices rose 25%, so it buys 18% more.

    $42,571
    $42,212

    Federal grants, for comparison: $23,924 in FY23.

    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)11.

    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 Brandon; 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.

    • Brandon City Council At-Large (3 seats)
      Now held by Brian Thomas, Michael J. Brown, Michelle L. Lamphier
    • Brandon Mayor
      Now held by Ty Albert

    Candidates as county auditors and civicAPI list them; a filing can take a few days to appear here12.

    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 ballot13.

    Related places

    At the Statehouse and in Congress14

    Dan Zumbach (Sen. 34)Craig P. Johnson (Rep. 67)

    U.S. House:District 2

    Buchanan CountyIndependence schools