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Local taxes › Cedar County › Lowden

City

Lowden

Cedar County · How cities work

$2,830 a yearproperty tax on a $200,000 home here, FY27, for every local government ($33.55 per $1,000 of taxable value)1
$1,000 a yearof that goes to the city ($11.93 per $1,000)
$325,893property taxes the city levies, FY27
$622,825city 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.

  • Alan CarlsonLowden City Council At-Large · elected November 4, 2025
  • Gene HamdorfLowden City Council At-Large · elected November 4, 2025
  • Kasey SanderLowden City Council At-Large · elected November 4, 2025
  • Nicholas LangeLowden City Council At-Large · elected November 4, 2025
  • Austin LangeLowden City Council At-Large · elected November 7, 2023
  • Cody PoppeLowden City Council At-Large · elected November 7, 2023
  • Derrick LangeLowden Mayor · elected November 7, 2023
  • Kim M. JonesLowden 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 Lowden

Homes and businesses in most of Lowden pay a combined $33.55 per $1,000 of taxable value (FY27). They pay it all to the Cedar County treasurer, who passes each government its share; the city sets and gets only its own piece, $11.93. Estimate your bill.

Rates over time

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

YearCombinedCity’s own
FY20$32.84$11.67
FY21$31.86$11.32
FY22$31.49$10.48
FY23$32.43$11.42
FY24$32.77$11.65
FY25$32.82$11.26
FY26$32.34$10.85
FY27$33.55$11.93
Show the numbers
YearCombinedCity’s own
FY20$32.84$11.67
FY21$31.86$11.32
FY22$31.49$10.48
FY23$32.43$11.42
FY24$32.77$11.65
FY25$32.82$11.26
FY26$32.34$10.85
FY27$33.55$11.93

Compared with places this size3

Lowden’s city property tax rate of $11.93 per $1,000 is the 67th lowest of 181 Iowa cities with 520–1,100 people. The middle of the group is $12.85.

Exira: $24.81Dayton: $22.51Charter Oak: $21.32Correctionville: $19.84Villisca: $19.74Allison: $19.06Dumont: $19.04Seymour: $18.78Dexter: $18.69Fonda: $18.52Kanawha: $18.11Swea City: $18.04Greene: $17.91Alden: $17.90New Hartford: $17.69Lansing: $17.67Strawberry Point: $17.58Rockwell: $17.54Walnut: $17.46Murray: $17.44Gowrie: $17.17Colo: $17.14Mapleton: $16.90George: $16.89Adair: $16.84Eddyville: $16.82Elk Horn: $16.78Oxford: $16.70Buffalo Center: $16.58Bancroft: $16.52Eldon: $16.42Early: $16.35Truro: $16.34Aplington: $16.34Panora: $16.14Mechanicsville: $16.12Armstrong: $15.87Ruthven: $15.84Minden: $15.77Walker: $15.74Newell: $15.49Riceville: $15.31Neola: $15.30Sidney: $15.19Gilbertville: $15.15Stanwood: $15.12Stratford: $15.03Griswold: $15.01Readlyn: $14.99Wyoming: $14.81Hopkinton: $14.79Essex: $14.76Dunlap: $14.56Garnavillo: $14.52Maxwell: $14.50Clermont: $14.30Moulton: $14.25Mcgregor: $14.20Olin: $14.19Primghar: $14.18Sheffield: $14.16Elgin: $14.05Ossian: $13.88Redfield: $13.73Victor: $13.72Edgewood: $13.64Sioux Rapids: $13.63Donnellson: $13.63Gladbrook: $13.58Rockford: $13.52Janesville: $13.43Glidden: $13.43Calmar: $13.39Boyden: $13.39Baxter: $13.32Anita: $13.28Van Horne: $13.27Conrad: $13.23Keota: $13.21Shellsburg: $13.20De Soto: $13.18Quasqueton: $13.12Farmington: $13.10Anthon: $13.05Treynor: $13.03Odebolt: $13.00Coggon: $12.99Earlville: $12.90Brighton: $12.88Danville: $12.87Underwood: $12.85Malvern: $12.79Montrose: $12.78Goldfield: $12.73Wellsburg: $12.68Delmar: $12.68Badger: $12.67Stanton: $12.62Hospers: $12.58Everly: $12.51Hazleton: $12.48West Point: $12.39Hinton: $12.38Preston: $12.38Alburnett: $12.30Hubbard: $12.30Moravia: $12.27Hedrick: $12.22Carson: $12.22Wheatland: $12.18Schaller: $12.14Winfield: $12.04Elkhart: $12.00Afton: $11.96Tabor: $11.88Albert City: $11.88Aurelia: $11.84Merrill: $11.64Morning Sun: $11.50Battle Creek: $11.49Wall Lake: $11.43West Bend: $11.42Dakota City: $11.39Marcus: $11.31Dunkerton: $11.30Sutherland: $11.25Arcadia: $11.23Whiting: $11.21Shelby: $11.17Blairstown: $11.04Manilla: $11.01Hamburg: $10.95Clarence: $10.94Ireton: $10.93Fontanelle: $10.88Richland: $10.82Grand Mound: $10.78Cambridge: $10.53Swisher: $10.39Schleswig: $10.39Melbourne: $10.38Radcliffe: $10.37Elk Run Heights: $10.33Fredericksburg: $10.27Ventura: $10.22Inwood: $10.22Milo: $10.20Hartford: $10.16What Cheer: $10.01Newhall: $9.99Cumming: $9.85Graettinger: $9.81Doon: $9.78Long Grove: $9.59Lake View: $9.39Paullina: $9.21Fairbank: $9.00Winthrop: $8.94Crescent: $8.72Keosauqua: $8.58Grand Junction: $8.57Princeton: $8.24Gilman: $8.10Kellogg: $8.10Lakeside: $8.10Riverside: $8.02Agency: $7.94Hills: $7.94Fremont: $7.86Larchwood: $7.52North English: $7.49Sloan: $7.49Sully: $7.41Fruitland: $7.21Lawton: $7.10Wayland: $7.07Raymond: $6.85Keystone: $6.80Shueyville: $6.79Okoboji: $3.83Lowden: $11.93$3.83 lowest$24.81 highestmiddle
See all 181
#PlaceRate per $1,000People
1Exira$24.81766
2Dayton$22.51766
3Charter Oak$21.32521
4Correctionville$19.84759
5Villisca$19.741,106
6Allison$19.06937
7Dumont$19.04614
8Seymour$18.78646
9Dexter$18.69631
10Fonda$18.52636
11Kanawha$18.11638
12Swea City$18.04545
13Greene$17.91971
14Alden$17.90738
15New Hartford$17.69555
16Lansing$17.67959
17Strawberry Point$17.581,141
18Rockwell$17.541,044
19Walnut$17.46728
20Murray$17.44609
21Gowrie$17.17943
22Colo$17.14856
23Mapleton$16.901,114
24George$16.891,106
25Adair$16.84792
26Eddyville$16.82965
27Elk Horn$16.78631
28Oxford$16.70715
29Buffalo Center$16.58839
30Bancroft$16.52677
31Eldon$16.42788
32Early$16.35571
33Truro$16.34515
34Aplington$16.341,088
35Panora$16.141,096
36Mechanicsville$16.12974
37Armstrong$15.87847
38Ruthven$15.84710
39Minden$15.77581
40Walker$15.74671
41Newell$15.49850
42Riceville$15.31807
43Neola$15.30917
44Sidney$15.191,048
45Gilbertville$15.15792
46Stanwood$15.12612
47Stratford$15.03688
48Griswold$15.01975
49Readlyn$14.99857
50Wyoming$14.81526
51Hopkinton$14.79622
52Essex$14.76721
53Dunlap$14.561,030
54Garnavillo$14.52751
55Maxwell$14.50862
56Clermont$14.30571
57Moulton$14.25596
58Mcgregor$14.20725
59Olin$14.19652
60Primghar$14.18893
61Sheffield$14.161,123
62Elgin$14.05676
63Ossian$13.88777
64Redfield$13.73719
65Victor$13.72852
66Edgewood$13.64908
67Sioux Rapids$13.63722
68Donnellson$13.63859
69Gladbrook$13.58775
70Rockford$13.52722
71Janesville$13.431,052
72Glidden$13.431,140
73Calmar$13.391,100
74Boyden$13.39694
75Baxter$13.32983
76Anita$13.28953
77Van Horne$13.27768
78Conrad$13.231,098
79Keota$13.21888
80Shellsburg$13.20987
81De Soto$13.18937
82Quasqueton$13.12587
83Farmington$13.10583
84Anthon$13.05534
85Treynor$13.031,104
86Odebolt$13.00967
87Coggon$12.99691
88Earlville$12.90713
89Brighton$12.88592
90Danville$12.87910
91Underwood$12.85973
92Malvern$12.791,056
93Montrose$12.78734
94Goldfield$12.73617
95Wellsburg$12.68709
96Delmar$12.68541
97Badger$12.67540
98Stanton$12.62664
99Hospers$12.58703
100Everly$12.51570
101Hazleton$12.48711
102West Point$12.39903
103Hinton$12.38959
104Preston$12.38940
105Alburnett$12.30672
106Hubbard$12.30837
107Moravia$12.27625
108Hedrick$12.22717
109Carson$12.22772
110Wheatland$12.18765
111Schaller$12.14702
112Winfield$12.041,006
113Elkhart$12.001,079
114Afton$11.96864
115Lowden$11.93767
116Tabor$11.88983
117Albert City$11.88627
118Aurelia$11.84970
119Merrill$11.64713
120Morning Sun$11.50702
121Battle Creek$11.49683
122Wall Lake$11.43739
123West Bend$11.42770
124Dakota City$11.39764
125Marcus$11.311,069
126Dunkerton$11.30840
127Sutherland$11.25628
128Arcadia$11.23588
129Whiting$11.21725
130Shelby$11.17730
131Blairstown$11.04705
132Manilla$11.01756
133Hamburg$10.95863
134Clarence$10.94991
135Ireton$10.93571
136Fontanelle$10.88684
137Richland$10.82532
138Grand Mound$10.78608
139Cambridge$10.53844
140Swisher$10.39909
141Schleswig$10.39820
142Melbourne$10.38771
143Radcliffe$10.37540
144Elk Run Heights$10.331,061
145Fredericksburg$10.27983
146Ventura$10.22701
147Inwood$10.22962
148Milo$10.20762
149Hartford$10.16729
150What Cheer$10.01595
151Newhall$9.99887
152Cumming$9.85527
153Graettinger$9.81810
154Doon$9.78640
155Long Grove$9.59849
156Lake View$9.391,120
157Paullina$9.21979
158Fairbank$9.001,133
159Winthrop$8.94814
160Crescent$8.72626
161Keosauqua$8.58944
162Grand Junction$8.57715
163Princeton$8.24917
164Gilman$8.10530
165Kellogg$8.10597
166Lakeside$8.10695
167Riverside$8.021,063
168Agency$7.94623
169Hills$7.94911
170Fremont$7.86688
171Larchwood$7.52954
172North English$7.491,030
173Sloan$7.491,078
174Sully$7.41891
175Fruitland$7.21928
176Lawton$7.10949
177Wayland$7.07935
178Raymond$6.85754
179Keystone$6.80616
180Shueyville$6.79725
181Okoboji$3.83729

The $8.10 limit

Lowden’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 $8.12 · FY26 $7.88 · FY27 $8.10 (before FY25, the general levy alone)

Outside the limit: $3.83 more5

  • Liability, property & self insurance costs$2.01 · $54,683
  • Total Employee Benefit Levies$1.63 · $44,338
  • Support of a Local Emerg. Mgmt. Comm.$0.19 · $5,169

Tax increment financing (TIF)

Lowden’s TIF revenue, from its reports to the state.

YearTIF revenue
FY16$57,774
FY17$57,535
Show the numbers
YearTIF revenue
FY16$57,774
FY17$57,535

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$220,17068%
  • Liability, property & self insurance costs$54,68317%
  • Total Employee Benefit Levies$44,33814%
  • Support of a Local Emerg. Mgmt. Comm.$5,1692%

Budget and spending

Reading a local budget

Where each dollar of Lowden’s budget goes, FY26

Business Type / Enterprise: 44¢ of every dollar44¢Capital Projects: 31¢ of every dollar31¢Public Safety: 6¢ of every dollarGeneral Government: 6¢ of every dollarCulture and Recreation: 6¢ of every dollarEverything else: 6¢ 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 (520–1,100 people).

Where it goesOf each dollarCities this size (180)
Business Type / Enterprise44¢40¢
Capital Projects31¢8¢
Public Safety6¢9¢
General Government6¢10¢
Culture and Recreation6¢9¢
Everything else6¢18¢

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$263,85542%
  • Public Safety$125,57020%
  • Culture and Recreation$115,73019%
  • Public Works$112,67018%
  • Community and Economic Development$5,0001%

The state’s FY27 file doesn’t include business type / enterprise yet ($849,245 in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$187,887$158,505
Public Safety$318,965$171,597
Health and Social Services$0$0
General Government$262,845$310,205
Debt Service$96,300$96,100
Culture and Recreation$143,454$84,175
Community and Economic Development$87,234$25,473
Capital Projects$350,000$89,467
Business Type / Enterprise$845,022$809,041

What it spent each year

FY24 left out6

$3.8M
$2.4M

Debt, reserves and audits

How local debt works · What an audit tells you

What Lowden owes

$3.2M at June 30, 2026: $3,923 per resident. 191st most per resident of 939 Iowa places of its kind (the list).7

$4.3M
$3.2M
June 30OwedPer resident
2026$3.2M$3,923
2025$3.4M$4,171
2024$3.6M$4,487
2023$4.0M$5,017
2022$4.3M$5,380
2021$4.3M$5,363
2020$3.6M$4,484
2019$1.1M$1,366
2018$1.2M$1,481
2017$600,000$743
2016$680,000$843
2015$755,575$936
2014$512,678$635
2013$559,331$693
2012$16,434$20
2011$23,537$29
2010$30,640$38
Show the numbers
June 30OwedPer resident
2026$3.2M$3,923
2025$3.4M$4,171
2024$3.6M$4,487
2023$4.0M$5,017
2022$4.3M$5,380
2021$4.3M$5,363
2020$3.6M$4,484
2019$1.1M$1,366
2018$1.2M$1,481
2017$600,000$743
2016$680,000$843
2015$755,575$936
2014$512,678$635
2013$559,331$693
2012$16,434$20
2011$23,537$29
2010$30,640$38

Up 10233% since 2010.

The 5% limit8

General obligation debt is $0, 0% of the limit of about $2.8M (5% of $56.9M, the full value of its taxable property in 2024).

2 obligations at June 30, 2026
KindForPaid off byOwed
Revenue BondsSRF Loan - Wastewater Plant2040$3.2M
Revenue BondsMortgage/ USDA building Loan for Daycare center.2047$0

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. Lowden’s latest audit has them: Annual Examination, period ending Monday, June 30, 2025 (PDF).

Audits10

The latest: Annual Examination for the period ending Monday, June 30, 2025 (PDF), released Tuesday, July 28, 2026, by the Auditor of State.

The report has no Schedule of Findings Iowa Funnel could read.

5 earlier reports for Lowden

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: $114,610 in FY25, up 7% since FY19 while prices rose 25%, so it buys 14% less. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$111,106$111,052$113,991$114,610
Commercial and industrial tax replacement (“backfill”)–$3,142$1,347–

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.

$93,210
$3,218
  • State grants$3,218100%
YearGrants and projects
FY19$0
FY20$0
FY21$3,940
FY22$3,591
FY23$93,210
FY24$15,015
FY25$3,218
Show the numbers
YearGrants and projects
FY19$0
FY20$0
FY21$3,940
FY22$3,591
FY23$93,210
FY24$15,015
FY25$3,218

Has it kept up with prices?

Each source from FY19 to FY25, after inflation.

  • Road Use Tax (streets)−10%$101,928 → $114,610, 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 44% since FY19 while prices rose 25%, so it buys 15% more.

$100,760
$98,449

Federal grants, for comparison: $3,066 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

2 seats: the top 2 win.

2 seats: the top 2 win.

Local races from civicAPI and county auditors for Lowden; 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.

  • Lowden City Council At-Large (3 seats)
    Now held by Kim M. Jones, Austin Lange, Cody Poppe
  • Lowden Mayor
    Now held by Derrick Lange

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

Kerry Gruenhagen (Sen. 41)Bobby Kaufmann (Rep. 82)

U.S. House:District 1

Cedar CountyNorth Cedar schools