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Local taxes › Buchanan County › Independence

City

Independence

Buchanan County · How cities work

$3,530 a yearproperty tax on a $200,000 home here, FY27, for every local government ($41.96 per $1,000 of taxable value)1
$1,600 a yearof that goes to the city ($19.01 per $1,000)
$5.2Mproperty taxes the city levies, FY27
$13.0Mcity 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 BleichnerIndependence Mayor · elected November 4, 2025
  • Matthew MaynerIndependence City Council Ward 5 · elected November 4, 2025
  • Melissa ApplebyIndependence City Council Ward 1 · elected November 4, 2025
  • Michael O'LoughlinIndependence City Council Ward 3 · elected November 4, 2025
  • Ralph MooreIndependence City Council At-Large · elected November 4, 2025
  • Bret WeberIndependence City Council Ward 2 · elected November 7, 2023
  • Brian PrusatorIndependence City Council At-Large · elected November 7, 2023
  • Debra S. HannaIndependence City Council Ward 4 · 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 Independence

Homes and businesses in most of Independence pay a combined $41.96 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, $19.01. Estimate your bill.

Rates over time

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

YearCombinedCity’s own
FY20$40.46$16.00
FY21$40.96$16.60
FY22$40.30$17.26
FY23$38.88$16.97
FY24$39.71$17.26
FY25$41.95$19.54
FY26$42.24$19.63
FY27$41.96$19.01
Show the numbers
YearCombinedCity’s own
FY20$40.46$16.00
FY21$40.96$16.60
FY22$40.30$17.26
FY23$38.88$16.97
FY24$39.71$17.26
FY25$41.95$19.54
FY26$42.24$19.63
FY27$41.96$19.01

Compared with places this size3

Independence’s city property tax rate of $19.01 per $1,000 is the 3rd highest of 53 Iowa cities with 4,200–8,700 people. The middle of the group is $14.96.

Red Oak: $20.65Oelwein: $20.16Iowa Falls: $18.86Denison: $18.69Chariton: $18.37Perry: $17.91Atlantic: $17.48Knoxville: $17.46Clarinda: $17.25Centerville: $16.85Algona: $16.75Webster City: $16.51Vinton: $16.25Winterset: $16.15Humboldt: $16.00Anamosa: $15.95Charles City: $15.95Forest City: $15.77Decorah: $15.52Sheldon: $15.33Estherville: $15.27Washington: $15.21Harlan: $15.07Shenandoah: $15.02Creston: $14.99Manchester: $14.96Hampton: $14.86Carlisle: $14.82Cherokee: $14.82Glenwood: $14.77Nevada: $14.58Osceola: $14.37Windsor Heights: $14.30Orange City: $14.01Hiawatha: $13.78Sergeant Bluff: $13.70Mount Vernon: $13.50Adel: $13.43Maquoketa: $12.85Camanche: $12.75Le Claire: $12.64Mount Pleasant: $11.94Tiffin: $11.80Huxley: $11.68Sioux Center: $11.05Polk City: $11.00Dyersville: $10.27Spirit Lake: $10.17Clear Lake: $9.85Asbury: $8.32Eldridge: $8.13Evansdale: $8.00Independence: $19.01$8.00 lowest$20.65 highestmiddle
See all 53
#PlaceRate per $1,000People
1Red Oak$20.655,420
2Oelwein$20.165,788
3Independence$19.016,266
4Iowa Falls$18.864,993
5Denison$18.698,302
6Chariton$18.374,278
7Perry$17.918,046
8Atlantic$17.486,717
9Knoxville$17.467,440
10Clarinda$17.255,334
11Centerville$16.855,345
12Algona$16.755,341
13Webster City$16.517,763
14Vinton$16.254,962
15Winterset$16.155,421
16Humboldt$16.004,774
17Anamosa$15.955,845
18Charles City$15.957,081
19Forest City$15.774,199
20Decorah$15.527,454
21Sheldon$15.335,584
22Estherville$15.275,796
23Washington$15.217,281
24Harlan$15.074,898
25Shenandoah$15.024,878
26Creston$14.997,421
27Manchester$14.965,283
28Hampton$14.864,340
29Carlisle$14.824,381
30Cherokee$14.825,186
31Glenwood$14.775,250
32Nevada$14.587,082
33Osceola$14.375,585
34Windsor Heights$14.305,106
35Orange City$14.016,547
36Hiawatha$13.787,347
37Sergeant Bluff$13.705,335
38Mount Vernon$13.504,518
39Adel$13.436,763
40Maquoketa$12.856,064
41Camanche$12.754,536
42Le Claire$12.644,776
43Mount Pleasant$11.948,509
44Tiffin$11.806,695
45Huxley$11.684,737
46Sioux Center$11.058,675
47Polk City$11.006,430
48Dyersville$10.274,559
49Spirit Lake$10.175,548
50Clear Lake$9.857,602
51Asbury$8.326,051
52Eldridge$8.136,967
53Evansdale$8.004,515

The $8.10 limit

Independence’s general levy is $7.94 per $1,000 of taxable value in FY27, $0.16 below the limit.4 505 of 934 Iowa cities have a higher general levy. All cities.

FY23 $8.10 · FY24 $8.10 · FY25 $8.34 · FY26 $8.17 · FY27 $7.94 (before FY25, the general levy alone)

Outside the limit: $11.08 more5

  • Total Employee Benefit Levies$5.63 · $1.5M
  • Debt Service Levy$4.53 · $1.3M
  • Liability, property & self insurance costs$0.92 · $241,536

Tax increment financing (TIF)

$33.6M of taxable value in Independence is in TIF districts’ increment (11% of the city’s taxable value), 2025 valuations, taxed in FY27.6 It budgeted $1.3M in TIF revenue for FY25.

$768,523
$479,305

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 $486,966 of the city’s own.

  • Independence schools$364,782
  • Buchanan County$207,980
YearTIF revenue
FY16$166,629
FY17$98,892
FY18$685,508
FY19$706,233
FY20$768,523
FY21$530,315
FY22$710,562
FY23$479,305
Show the numbers
YearTIF revenue
FY16$166,629
FY17$98,892
FY18$685,508
FY19$706,233
FY20$768,523
FY21$530,315
FY22$710,562
FY23$479,305

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$2.1M41%
  • Total Employee Benefit Levies$1.5M29%
  • Debt Service Levy$1.3M26%
  • Liability, property & self insurance costs$241,5365%

Budget and spending

Reading a local budget

Where each dollar of Independence’s budget goes, FY26

Business Type / Enterprise: 62¢ of every dollar62¢Capital Projects: 8¢ of every dollar8¢Public Safety: 8¢ of every dollar8¢Debt Service: 6¢ of every dollarCulture and Recreation: 6¢ of every dollarEverything else: 9¢ of every dollar9¢

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 52 Iowa cities closest in size (4,200–8,700 people).

Where it goesOf each dollarCities this size (52)
Business Type / Enterprise62¢36¢
Capital Projects8¢20¢
Public Safety8¢13¢
Debt Service6¢7¢
Culture and Recreation6¢7¢
Everything else9¢16¢

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 Safety$2.8M21%
  • Capital Projects$2.3M18%
  • Culture and Recreation$2.2M17%
  • Debt Service$2.2M17%
  • Public Works$2.2M17%
  • General Government$735,0786%
  • Community and Economic Development$548,8554%
  • Health and Social Services$2,0000%

The state’s FY27 file doesn’t include business type / enterprise yet ($22.2M in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$1.9M$1.8M
Public Safety$2.3M$2.8M
Health and Social Services$3,000$1,000
General Government$680,141$636,732
Debt Service$1.6M$1.6M
Culture and Recreation$1.6M$1.8M
Community and Economic Development$1.4M$1.4M
Capital Projects$4.4M$5.0M
Business Type / Enterprise$3.2M$3.0M

What it spent each year

FY24 left out8

$18.8M

Debt, reserves and audits

How local debt works · What an audit tells you

What Independence owes

$14.6M at June 30, 2026: $2,409 per resident. 332nd most per resident of 939 Iowa places of its kind (the list).9

$16.2M
$14.6M
June 30OwedPer resident
2026$14.6M$2,409
2025$14.0M$2,314
2024$14.0M$2,315
2023$16.2M$2,673
2022$14.3M$2,353
2021$11.4M$1,881
2020$12.9M$2,122
2019$11.8M$1,939
2018$12.8M$2,116
2017$11.7M$1,925
2016$7.7M$1,263
2015$8.5M$1,397
2014$4.6M$756
2013$6.7M$1,113
2012$8.4M$1,377
2011$9.1M$1,495
2010$9.0M$1,480
Show the numbers
June 30OwedPer resident
2026$14.6M$2,409
2025$14.0M$2,314
2024$14.0M$2,315
2023$16.2M$2,673
2022$14.3M$2,353
2021$11.4M$1,881
2020$12.9M$2,122
2019$11.8M$1,939
2018$12.8M$2,116
2017$11.7M$1,925
2016$7.7M$1,263
2015$8.5M$1,397
2014$4.6M$756
2013$6.7M$1,113
2012$8.4M$1,377
2011$9.1M$1,495
2010$9.0M$1,480

Up 63% since 2010.

The 5% limit10

General obligation debt is $10.0M, 38% of the limit of about $25.9M (5% of $519.0M, the full value of its taxable property in 2024).

12 obligations at June 30, 2026
KindForPaid off byOwed
General Obligation2023GO Street/Storm Water/Park Projects, Equipment, FD remodel2038$2.6M
General Obligation2025 GO-Street projects/Storm Water project/CIP items2035$2.3M
LoansWWTP main plant remodel 20252027$2.2M
General Obligation2016 Corp Purp Aquatic Center TIF Infrastructure Project2036$1.8M
General Obligation2021 GO Street rehab, Street lights, HWY 150 recon, sidewalks, equipment2031$1.4M
General Obligation2018 GO Corp Purpose Fire Truck, Dump Truck, Street Project, Trails.2030$1.2M
LoansSRF WWTP Rehab Project 20192039$1.1M
Revenue BondsWater Revenue Bond HWY 150 recon2035$745,000
General Obligation2019 GO Corp Purpose Bonds Street Projects2030$555,000
Loans2022B PD Dept Remodel Project2030$365,000
LoansDowntown Façade project 2022A 700K2028$295,000
General Obligation2015A General Obligation and Corporate Purpose an Refunding Bonds2027$175,000

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 balances11. Independence’s latest audit has them: Financial Statement, period ending Monday, June 30, 2025 (PDF).

Audits12

The latest: Financial Statement for the period ending Monday, June 30, 2025 (PDF), released Monday, December 1, 2025, by a CPA firm.

16 earlier reports for Independence

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? 13

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: $1.1M in FY25, up 27% since FY19 while prices rose 25%, so it buys 2% more. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$835,806$834,475$856,556$861,205
Commercial and industrial tax replacement (“backfill”)$118,238$103,332$261,976$288,507

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.

$2.4M
$289,791
  • Iowa Economic Development Authority$280,00097%
  • State grants$9,2913%
  • Iowa DOT projects$5000%
YearGrants and projects
FY19$304,185
FY20$1.6M
FY21$563,061
FY22$2.2M
FY23$2.4M
FY24$964,127
FY25$289,791
Show the numbers
YearGrants and projects
FY19$304,185
FY20$1.6M
FY21$563,061
FY22$2.2M
FY23$2.4M
FY24$964,127
FY25$289,791

Has it kept up with prices?

Each source from FY19 to FY25, after inflation.

  • Road Use Tax (streets)−11%$770,722 → $861,205, up 12% since FY19 while prices rose 25%, so it buys 11% less
  • Commercial and industrial tax replacement (“backfill”)+75%$131,061 → $288,507, up 120% since FY19 while prices rose 25%, so it buys 75% 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 44% since FY19 while prices rose 25%, so it buys 15% more.

$888,537
$867,683

Federal grants, for comparison: $471,970 in FY25.

Business awards

Every award statewide

State economic development awards

2 businesses have state awards in INDEPENDENCE: $1.6M in grants, loans and tax benefits, for 235 jobs. Closed projects promised 6 jobs; 0 were there at the end.14

  • Independence Foods, LLC
    High Quality Jobs Program · FY24 · Under contract: Building · 229 jobs required
    $1.5M
  • Geater Machining and Manufacturing, Co.
    High Quality Jobs Program · FY18 · Closed: Paid it all back · 6 jobs required, 0 at the end
    $125K

Community college new jobs training: 18 contracts since 1998 worth $3.7M, for 834 pledged jobs.

Awards 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)15.

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

Most recent: November 3, 2026

Ballot measures · 2

Failed Yes 41.6% (1,124) · No 58.4% (1,575)

Passes with more yes votes than no.

Failed Yes 41.6% (1,124) · No 58.4% (1,575)

Passes with more yes votes than no.

Local races from civicAPI and county auditors for Independence; 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.

  • Independence City Council At-Large
    Now held by Brian Prusator
  • Independence City Council Ward 2
    Now held by Bret Weber
  • Independence City Council Ward 4
    Now held by Debra S. Hanna

Candidates as county auditors and civicAPI list them; a filing can take a few days to appear here16.

Past ballot measures

  • Public Measure CDNovember 3, 2026

    Failed Yes 41.6% (1,124) · No 58.4% (1,575)

    Passes with more yes votes than no.

  • Failed Yes 41.6% (1,124) · No 58.4% (1,575)

    Passes with more yes votes than no.

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 ballot17.

Related places

At the Statehouse and in Congress18

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

U.S. House:District 2

Buchanan CountyIndependence schools