Local taxes › Cerro Gordo County › Swaledale

City

Swaledale

Cerro Gordo County · How cities work

$3,230 a yearproperty tax on a $200,000 home here, FY27, for every local government ($38.38 per $1,000 of taxable value)1
$1,570 a yearof that goes to the city ($18.62 per $1,000)
$60,377property taxes the city levies, FY27
$150,510city 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.

  • Darwin HansonSwaledale Mayor · elected November 4, 2025
  • Darwin JohnsonSwaledale City Council At-Large · elected November 4, 2025
  • Roger MyhreSwaledale City Council At-Large · elected November 4, 2025
  • Ethan SprungSwaledale City Council At-Large · elected November 7, 2023
  • Glenda EddySwaledale City Council At-Large · elected November 7, 2023
  • Tim LarsonSwaledale 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 Swaledale

Homes and businesses in most of Swaledale pay a combined $38.38 per $1,000 of taxable value (FY27). They pay it all to the Cerro Gordo County treasurer, who passes each government its share; the city sets and gets only its own piece, $18.62. Estimate your bill.

Rates over time

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

YearCombinedCity’s own
FY20$35.43$16.92
FY21$37.09$18.11
FY22$37.20$18.38
FY23$36.46$17.92
FY24$36.82$18.14
FY25$36.98$18.81
FY26$37.88$18.11
FY27$38.38$18.62
Show the numbers
YearCombinedCity’s own
FY20$35.43$16.92
FY21$37.09$18.11
FY22$37.20$18.38
FY23$36.46$17.92
FY24$36.82$18.14
FY25$36.98$18.81
FY26$37.88$18.11
FY27$38.38$18.62

Compared with places this size3

Swaledale’s city property tax rate of $18.62 per $1,000 is the 15th highest of 172 Iowa cities with 90–200 people. The middle of the group is $10.36.

Castana: $34.13Brayton: $25.07Harris: $23.13Whitten: $22.65Soldier: $21.92Smithland: $21.12Volga: $20.23Coin: $19.59Rowan: $19.53Chester: $19.30Bouton: $19.25Ricketts: $19.22Garden Grove: $19.20Hastings: $18.95Jamaica: $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: $15.63Woodburn: $15.59Kamrar: $15.47Goodell: $15.16Marne: $15.03Baldwin: $14.91Magnolia: $14.68Davis City: $14.45Lucas: $14.40Westgate: $14.05Palmer: $13.89Ayrshire: $13.55Searsboro: $13.55Ferguson: $13.53Lanesboro: $13.53Calumet: $13.16Portsmouth: $13.05Delaware: $12.86Patterson: $12.84Clemons: $12.69Millersburg: $12.40Aurora: $12.40Bridgewater: $12.29Hanlontown: $12.17Stout: $12.14Arion: $12.14Webb: $12.10Decatur: $12.08Rembrandt: $12.03Shambaugh: $11.98Lone Rock: $11.92East Peru: $11.89Henderson: $11.85Parnell: $11.78Reasnor: $11.76Morley: $11.74Ledyard: $11.74Toronto: $11.68Wadena: $11.65Exline: $11.60Beaman: $11.54College Springs: $11.44Melrose: $11.27Linn Grove: $11.15Dundee: $11.14Promise City: $11.13Randolph: $11.08Leighton: $11.07Rake: $11.05Masonville: $11.00Somers: $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: $9.96Hartwick: $9.90Clare: $9.81Tingley: $9.81Rutland: $9.65Van Wert: $9.62Rock Falls: $9.61Kirkville: $9.59Superior: $9.58Webster: $9.55Martinsburg: $9.49Larrabee: $9.41Hamilton: $9.35Wiota: $9.32Floris: $9.29Mitchell: $9.22Westphalia: $9.18Elberon: $9.16Dixon: $9.03Blairsburg: $8.93Prairieburg: $8.91Oakville: $8.89Welton: $8.86Archer: $8.84Luther: $8.83Fraser: $8.81Macksburg: $8.81Moorland: $8.61Pilot Mound: $8.54Ollie: $8.44Thor: $8.38Andover: $8.28South English: $8.27Thurman: $8.26Boxholm: $8.11Carpenter: $8.10Rome: $8.10Westfield: $8.10Lineville: $8.10Vincent: $8.09Morrison: $7.86Mount Auburn: $7.86Haverhill: $7.86Grand River: $7.86Olds: $7.86Castalia: $7.86Dickens: $7.86Rose Hill: $7.86West Chester: $7.82Cromwell: $7.81Mcclelland: $7.79Arispe: $7.71Luzerne: $7.69Lidderdale: $7.68Westwood: $7.67Bernard: $7.56Braddyville: $7.49Franklin: $7.31Spragueville: $7.20Weldon: $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: $1.78Swaledale: $18.62$1.78 lowest$34.13 highestmiddle
See all 172
#PlaceRate per $1,000People
1Castana$34.13103
2Brayton$25.07138
3Harris$23.13145
4Whitten$22.6598
5Soldier$21.92176
6Smithland$21.12184
7Volga$20.23200
8Coin$19.59171
9Rowan$19.53118
10Chester$19.30134
11Bouton$19.25125
12Ricketts$19.22105
13Garden Grove$19.20173
14Hastings$18.95157
15Swaledale$18.62136
16Jamaica$18.24196
17Hillsboro$17.68158
18Bristow$17.39139
19Woolstock$17.26141
20Prescott$16.53186
21Monmouth$16.41129
22Blockton$16.37123
23Montour$16.37199
24Geneva$16.25137
25Waterville$16.25112
26Little Sioux$15.74170
27Moorhead$15.68186
28Onslow$15.63198
29Woodburn$15.59133
30Kamrar$15.47178
31Goodell$15.16139
32Marne$15.03109
33Baldwin$14.9199
34Magnolia$14.68194
35Davis City$14.45178
36Lucas$14.40176
37Westgate$14.05190
38Palmer$13.89137
39Ayrshire$13.55128
40Searsboro$13.55129
41Ferguson$13.5398
42Lanesboro$13.53112
43Calumet$13.16144
44Portsmouth$13.05187
45Delaware$12.86139
46Patterson$12.84176
47Clemons$12.69135
48Millersburg$12.40135
49Aurora$12.40165
50Bridgewater$12.29145
51Hanlontown$12.17200
52Stout$12.14194
53Arion$12.1499
54Webb$12.10139
55Decatur$12.08174
56Rembrandt$12.03199
57Shambaugh$11.98161
58Lone Rock$11.92143
59East Peru$11.89119
60Henderson$11.85140
61Parnell$11.78190
62Reasnor$11.76157
63Morley$11.7494
64Ledyard$11.74118
65Toronto$11.68101
66Wadena$11.65201
67Exline$11.60157
68Beaman$11.54155
69College Springs$11.44172
70Melrose$11.27110
71Linn Grove$11.15155
72Dundee$11.14193
73Promise City$11.1391
74Randolph$11.08183
75Leighton$11.07153
76Rake$11.05179
77Masonville$11.0098
78Somers$10.99121
79Havelock$10.95127
80Alexander$10.90165
81Lambs Grove$10.78174
82Wallingford$10.75154
83Woden$10.68183
84Pacific Junction$10.5699
85Barnes City$10.44152
86Stockton$10.37171
87Randall$10.35156
88Meriden$10.28175
89Drakesville$10.24170
90North Washington$10.23107
91Dawson$10.19110
92Hancock$10.13199
93Melvin$10.05196
94Barnum$9.96186
95Hartwick$9.9091
96Clare$9.81133
97Tingley$9.81146
98Rutland$9.65116
99Van Wert$9.62175
100Rock Falls$9.61143
101Kirkville$9.59159
102Superior$9.58127
103Webster$9.5594
104Martinsburg$9.49109
105Larrabee$9.41116
106Hamilton$9.35125
107Wiota$9.3291
108Floris$9.29119
109Mitchell$9.22118
110Westphalia$9.18133
111Elberon$9.16178
112Dixon$9.03204
113Blairsburg$8.93175
114Prairieburg$8.91156
115Oakville$8.89198
116Welton$8.86124
117Archer$8.84116
118Luther$8.83147
119Fraser$8.81107
120Macksburg$8.81103
121Moorland$8.61169
122Pilot Mound$8.54155
123Ollie$8.44196
124Thor$8.38182
125Andover$8.28106
126South English$8.27196
127Thurman$8.26162
128Boxholm$8.11177
129Carpenter$8.1092
130Rome$8.10112
131Westfield$8.10121
132Lineville$8.10194
133Vincent$8.09125
134Morrison$7.86101
135Mount Auburn$7.86162
136Haverhill$7.86164
137Grand River$7.86192
138Olds$7.86174
139Castalia$7.86141
140Dickens$7.86146
141Rose Hill$7.86156
142West Chester$7.82147
143Cromwell$7.81104
144Mcclelland$7.79147
145Arispe$7.7195
146Luzerne$7.69111
147Lidderdale$7.68162
148Westwood$7.6796
149Bernard$7.56117
150Braddyville$7.49142
151Franklin$7.31133
152Spragueville$7.2092
153Weldon$7.18134
154Brunsville$6.95128
155Packwood$6.77186
156Houghton$6.73129
157Williamson$6.72126
158Lincoln$6.32119
159Gravity$6.18149
160Ackworth$5.90117
161Oakland Acres$5.88178
162Springbrook$5.79145
163Maysville$5.77155
164Harper$5.29117
165Panorama Park$4.62142
166Keomah Village$3.15107
167Mcintire$2.78115
168Sherrill$2.66176
169Centralia$2.41117
170Rickardsville$2.27204
171New Liberty$2.27141
172North Buena Vista$1.78107

The $8.10 limit

Swaledale’s general levy is $8.44 per $1,000 of taxable value in FY27, $0.34 above the limit; it has to come down in steps.4 39 of 934 Iowa cities have a higher general levy. All cities.

FY23 $8.10 · FY24 $8.10 · FY25 $8.52 · FY26 $8.52 · FY27 $8.44 (before FY25, the general levy alone)

Outside the limit: $10.18 more5

  • Liability, property & self insurance costs$7.57 · $24,430
  • Total Employee Benefit Levies$1.51 · $4,886
  • Opr & Maint publicly owned Transit$0.95 · $3,067
  • Support of a Local Emerg. Mgmt. Comm.$0.15 · $489

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$27,23945%
  • Liability, property & self insurance costs$24,43041%
  • Total Employee Benefit Levies$4,8868%
  • Opr & Maint publicly owned Transit$3,0675%
  • Support of a Local Emerg. Mgmt. Comm.$4891%

Budget and spending

Reading a local budget

Where each dollar of Swaledale’s budget goes, FY26

Business Type / Enterprise: 36¢ of every dollar36¢General Government: 34¢ of every dollar34¢Culture and Recreation: 11¢ of every dollar11¢Public Works: 10¢ of every dollar10¢Public Safety: 9¢ of every dollar9¢Everything 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 172 Iowa cities closest in size (90–200 people).

Where it goesOf each dollarCities this size (172)
Business Type / Enterprise36¢26¢
General Government34¢24¢
Culture and Recreation11¢8¢
Public Works10¢26¢
Public Safety9¢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.

  • General Government$64,56043%
  • Culture and Recreation$30,50020%
  • Public Works$28,50019%
  • Public Safety$25,45017%
  • Health and Social Services$1,5001%

The state’s FY27 file doesn’t include business type / enterprise yet ($98,450 in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$55,800$47,396
Public Safety$28,950$18,412
Health and Social Services$1,000$1,150
General Government$51,050$52,240
Debt Service$0$15,405
Culture and Recreation$35,250$25,718
Community and Economic Development$0$0
Capital Projects$0$0
Business Type / Enterprise$66,200$58,041

What it spent each year

FY24 left out6

$314,839
$122,022

Debt, reserves and audits

How local debt works · What an audit tells you

What Swaledale owes

No debt at June 30, 2026.7

$44,287
$0
June 30OwedPer resident
2026$0$0
2025$831$6
2024$7,671$53
2023$10,082$70
2022$40,000$278
2021$3,529$25
2020$7,571$53
2019$20,242$141
2018$33,440$232
2017$44,287$308
2016$0$0
2015$11,835$82
2014$23,363$162
2013$26,547$184
2012$20,937$145
2011$29,059$202
2010$36,535$254
Show the numbers
June 30OwedPer resident
2026$0$0
2025$831$6
2024$7,671$53
2023$10,082$70
2022$40,000$278
2021$3,529$25
2020$7,571$53
2019$20,242$141
2018$33,440$232
2017$44,287$308
2016$0$0
2015$11,835$82
2014$23,363$162
2013$26,547$184
2012$20,937$145
2011$29,059$202
2010$36,535$254

Down 100% since 2010.

The 5% limit8

General obligation debt is $0, 0% of the limit of about $330,220 (5% of $6.6M, the full value of its taxable property in 2024).

Money in reserve

The state’s budget files don’t include cities’ fund balances9. Swaledale’s latest audit has them: Periodic Examination Follow-Up, period ending Wednesday, January 31, 2018 (PDF).

Audits10

The latest: Periodic Examination Follow-Up for the period ending Wednesday, January 31, 2018 (PDF), released Wednesday, November 21, 2018, by the Auditor of State.

1 earlier report for Swaledale

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: $16,822 in FY25, down 6% since FY19 while prices rose 25%, so it buys 25% less. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$17,217$16,905$17,357$15,927
Commercial and industrial tax replacement (“backfill”)$1,432$625–$895

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.

$4,119
$0
    YearGrants and projects
    FY19$3,700
    FY20$4,119
    FY21$1,331
    FY22$1,236
    FY23$0
    FY24$0
    FY25$0
    Show the numbers
    YearGrants and projects
    FY19$3,700
    FY20$4,119
    FY21$1,331
    FY22$1,236
    FY23$0
    FY24$0
    FY25$0

    Has it kept up with prices?

    Each source from FY19 to FY25, after inflation.

    • Road Use Tax (streets)−29%$17,964 → $15,927, down 11% since FY19 while prices rose 25%, so it buys 29% 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 13% since FY19 while prices rose 25%, so it buys 10% less.

    $37,517
    $30,439

    Federal grants, for comparison: $15,961 in FY22.

    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)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.

    Local races from civicAPI and county auditors for Swaledale; 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.

    • Swaledale City Council At-Large (3 seats)
      Now held by Glenda Eddy, Ethan Sprung, Tim Larson
    • Swaledale Mayor
      Now held by Darwin Hanson

    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.

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