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Local taxes › Cherokee County › Larrabee

City

Larrabee

Cherokee County · How cities work

$2,350 a yearproperty tax on a $200,000 home here, FY27, for every local government ($27.90 per $1,000 of taxable value)1
$790 a yearof that goes to the city ($9.41 per $1,000)
$77,845property taxes the city levies, FY27
$85,938city 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.

  • Betty ErvinLarrabee City Council At-Large · elected November 4, 2025
  • Jan RobinsonLarrabee City Council At-Large · elected November 4, 2025
  • Jane Lynn DeYoungLarrabee Mayor · elected November 4, 2025
  • Russell LuchtLarrabee City Council At-Large · elected November 4, 2025
  • Jamie FasslerLarrabee City Council At-Large · elected November 7, 2023
  • Missy ThompsonLarrabee 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 Larrabee

Homes and businesses in most of Larrabee pay a combined $27.90 per $1,000 of taxable value (FY27). They pay it all to the Cherokee County treasurer, who passes each government its share; the city sets and gets only its own piece, $9.41. Estimate your bill.

Rates over time

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

YearCombinedCity’s own
FY20$27.97$8.76
FY21$27.49$8.76
FY22$26.40$8.10
FY23$26.13$8.10
FY24$26.47$8.10
FY25$26.87$7.86
FY26$26.35$8.10
FY27$27.90$9.41
Show the numbers
YearCombinedCity’s own
FY20$27.97$8.76
FY21$27.49$8.76
FY22$26.40$8.10
FY23$26.13$8.10
FY24$26.47$8.10
FY25$26.87$7.86
FY26$26.35$8.10
FY27$27.90$9.41

Compared with places this size3

Larrabee’s city property tax rate of $9.41 per $1,000 is the 63rd lowest of 143 Iowa cities with 80–170 people. The middle of the group is $9.90.

Castana: $34.13Brayton: $25.07Hansell: $23.66Harris: $23.13Whitten: $22.65Stanley: $20.69Coin: $19.59Rowan: $19.53Chester: $19.30Bouton: $19.25Ricketts: $19.22Garden Grove: $19.20Hastings: $18.95Grant: $18.71Swaledale: $18.62Derby: $18.13Hillsboro: $17.68Bristow: $17.39Woolstock: $17.26Monmouth: $16.41Blockton: $16.37Geneva: $16.25Waterville: $16.25Little Sioux: $15.74Woodburn: $15.59Goodell: $15.16Marne: $15.03Baldwin: $14.91Palmer: $13.89Ayrshire: $13.55Searsboro: $13.55Ferguson: $13.53Lanesboro: $13.53Calumet: $13.16Delaware: $12.86Clemons: $12.69Cylinder: $12.52Millersburg: $12.40Aurora: $12.40Bridgewater: $12.29Arion: $12.14Webb: $12.10Decatur: $12.08Shambaugh: $11.98Lone Rock: $11.92East Peru: $11.89Henderson: $11.85Reasnor: $11.76Morley: $11.74Ledyard: $11.74Toronto: $11.68Exline: $11.60Beaman: $11.54College Springs: $11.44Melrose: $11.27Linn Grove: $11.15Promise City: $11.13Leighton: $11.07Masonville: $11.00Somers: $10.99Havelock: $10.95Alexander: $10.90Lambs Grove: $10.78Wallingford: $10.75Pacific Junction: $10.56Barnes City: $10.44Stockton: $10.37Randall: $10.35Drakesville: $10.24North Washington: $10.23Dawson: $10.19Hartwick: $9.90Clare: $9.81Tingley: $9.81Rutland: $9.65Rock Falls: $9.61Kirkville: $9.59Superior: $9.58Webster: $9.55Martinsburg: $9.49Hamilton: $9.35Wiota: $9.32Floris: $9.29Mitchell: $9.22Westphalia: $9.18Prairieburg: $8.91Welton: $8.86Archer: $8.84Luther: $8.83Fraser: $8.81Macksburg: $8.81Moorland: $8.61Pilot Mound: $8.54Andover: $8.28Thurman: $8.26Carpenter: $8.10Chillicothe: $8.10Rome: $8.10Westfield: $8.10Vincent: $8.09Buckeye: $7.94Morrison: $7.86Mount Auburn: $7.86Haverhill: $7.86Oyens: $7.86Olds: $7.86Castalia: $7.86Dickens: $7.86Rose Hill: $7.86West Chester: $7.82Cromwell: $7.81Mcclelland: $7.79Arispe: $7.71Luzerne: $7.69Lidderdale: $7.68Westwood: $7.67Kinross: $7.57Bernard: $7.56Braddyville: $7.49Franklin: $7.31Spragueville: $7.20Weldon: $7.18Craig: $7.01Brunsville: $6.95Zwingle: $6.93Pleasant Plain: $6.79Houghton: $6.73Williamson: $6.72Lincoln: $6.32Tennant: $6.29Gravity: $6.18Ackworth: $5.90Springbrook: $5.79Maysville: $5.77Harper: $5.29Panorama Park: $4.62Keomah Village: $3.15Mcintire: $2.78Centralia: $2.41New Liberty: $2.27North Buena Vista: $1.78Balltown: $0.12Larrabee: $9.41$0.12 lowest$34.13 highestmiddle
See all 143
#PlaceRate per $1,000People
1Castana$34.13103
2Brayton$25.07138
3Hansell$23.6685
4Harris$23.13145
5Whitten$22.6598
6Stanley$20.6986
7Coin$19.59171
8Rowan$19.53118
9Chester$19.30134
10Bouton$19.25125
11Ricketts$19.22105
12Garden Grove$19.20173
13Hastings$18.95157
14Grant$18.7182
15Swaledale$18.62136
16Derby$18.1389
17Hillsboro$17.68158
18Bristow$17.39139
19Woolstock$17.26141
20Monmouth$16.41129
21Blockton$16.37123
22Geneva$16.25137
23Waterville$16.25112
24Little Sioux$15.74170
25Woodburn$15.59133
26Goodell$15.16139
27Marne$15.03109
28Baldwin$14.9199
29Palmer$13.89137
30Ayrshire$13.55128
31Searsboro$13.55129
32Ferguson$13.5398
33Lanesboro$13.53112
34Calumet$13.16144
35Delaware$12.86139
36Clemons$12.69135
37Cylinder$12.5284
38Millersburg$12.40135
39Aurora$12.40165
40Bridgewater$12.29145
41Arion$12.1499
42Webb$12.10139
43Decatur$12.08174
44Shambaugh$11.98161
45Lone Rock$11.92143
46East Peru$11.89119
47Henderson$11.85140
48Reasnor$11.76157
49Morley$11.7494
50Ledyard$11.74118
51Toronto$11.68101
52Exline$11.60157
53Beaman$11.54155
54College Springs$11.44172
55Melrose$11.27110
56Linn Grove$11.15155
57Promise City$11.1391
58Leighton$11.07153
59Masonville$11.0098
60Somers$10.99121
61Havelock$10.95127
62Alexander$10.90165
63Lambs Grove$10.78174
64Wallingford$10.75154
65Pacific Junction$10.5699
66Barnes City$10.44152
67Stockton$10.37171
68Randall$10.35156
69Drakesville$10.24170
70North Washington$10.23107
71Dawson$10.19110
72Hartwick$9.9091
73Clare$9.81133
74Tingley$9.81146
75Rutland$9.65116
76Rock Falls$9.61143
77Kirkville$9.59159
78Superior$9.58127
79Webster$9.5594
80Martinsburg$9.49109
81Larrabee$9.41116
82Hamilton$9.35125
83Wiota$9.3291
84Floris$9.29119
85Mitchell$9.22118
86Westphalia$9.18133
87Prairieburg$8.91156
88Welton$8.86124
89Archer$8.84116
90Luther$8.83147
91Fraser$8.81107
92Macksburg$8.81103
93Moorland$8.61169
94Pilot Mound$8.54155
95Andover$8.28106
96Thurman$8.26162
97Carpenter$8.1092
98Chillicothe$8.1079
99Rome$8.10112
100Westfield$8.10121
101Vincent$8.09125
102Buckeye$7.9482
103Morrison$7.86101
104Mount Auburn$7.86162
105Haverhill$7.86164
106Oyens$7.8688
107Olds$7.86174
108Castalia$7.86141
109Dickens$7.86146
110Rose Hill$7.86156
111West Chester$7.82147
112Cromwell$7.81104
113Mcclelland$7.79147
114Arispe$7.7195
115Luzerne$7.69111
116Lidderdale$7.68162
117Westwood$7.6796
118Kinross$7.5780
119Bernard$7.56117
120Braddyville$7.49142
121Franklin$7.31133
122Spragueville$7.2092
123Weldon$7.18134
124Craig$7.0178
125Brunsville$6.95128
126Zwingle$6.9386
127Pleasant Plain$6.7983
128Houghton$6.73129
129Williamson$6.72126
130Lincoln$6.32119
131Tennant$6.2983
132Gravity$6.18149
133Ackworth$5.90117
134Springbrook$5.79145
135Maysville$5.77155
136Harper$5.29117
137Panorama Park$4.62142
138Keomah Village$3.15107
139Mcintire$2.78115
140Centralia$2.41117
141New Liberty$2.27141
142North Buena Vista$1.78107
143Balltown$0.1278

The $8.10 limit

Larrabee’s general levy is $7.94 per $1,000 of taxable value in FY27, $0.16 below the limit.4 480 of 934 Iowa cities have a higher general levy. All cities.

FY23 $8.10 · FY24 $8.10 · FY25 $7.86 · FY26 $8.10 · FY27 $7.94 (before FY25, the general levy alone)

Outside the limit: $1.47 more5

  • Total Employee Benefit Levies$0.75 · $6,222
  • Liability, property & self insurance costs$0.72 · $5,936

Tax increment financing (TIF)

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

$58,885
$50,450
YearTIF revenue
FY16$120
FY17$45,618
FY18$58,885
FY19$50,450
Show the numbers
YearTIF revenue
FY16$120
FY17$45,618
FY18$58,885
FY19$50,450

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$65,68784%
  • Total Employee Benefit Levies$6,2228%
  • Liability, property & self insurance costs$5,9368%

Budget and spending

Reading a local budget

Where each dollar of Larrabee’s budget goes, FY26

Business Type / Enterprise: 85¢ of every dollar85¢General Government: 7¢ of every dollar7¢Public Works: 4¢ of every dollarCulture and Recreation: 3¢ of every dollarCommunity and Economic Development: 1¢ 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 144 Iowa cities closest in size (80–170 people).

Where it goesOf each dollarCities this size (144)
Business Type / Enterprise85¢24¢
General Government7¢26¢
Public Works4¢27¢
Culture and Recreation3¢8¢
Community and Economic Development1¢1¢
Everything else1¢10¢

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$38,83845%
  • General Government$27,97233%
  • Culture and Recreation$13,08415%
  • Public Safety$3,9455%
  • Health and Social Services$1,2351%
  • Community and Economic Development$8641%

The state’s FY27 file doesn’t include business type / enterprise yet ($956,475 in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$18,050$33,650
Public Safety$5,500$6,814
Health and Social Services$1,800$1,235
General Government$45,935$33,367
Debt Service$0$0
Culture and Recreation$11,400$36,908
Community and Economic Development$2,500$16,210
Capital Projects$0$0
Business Type / Enterprise$141,200$80,572

What it spent each year

FY24 left out6

$254,778

Debt, reserves and audits

How local debt works · What an audit tells you

What Larrabee owes

No debt at June 30, 2026.7

$75,012
$0
June 30OwedPer resident
2026$0$0
2025$0$0
2024$0$0
2023$0$0
2022$0$0
2021$0$0
2020$9,339$76
2019$17,519$142
2018$25,730$209
2017$33,625$273
2016$41,216$335
2015$55,534$451
2014$55,534$451
2013$62,283$506
2012$68,772$559
2011$75,012$610
2010$75,012$610
Show the numbers
June 30OwedPer resident
2026$0$0
2025$0$0
2024$0$0
2023$0$0
2022$0$0
2021$0$0
2020$9,339$76
2019$17,519$142
2018$25,730$209
2017$33,625$273
2016$41,216$335
2015$55,534$451
2014$55,534$451
2013$62,283$506
2012$68,772$559
2011$75,012$610
2010$75,012$610

Down 100% since 2010.

The 5% limit8

General obligation debt is $0, 0% of the limit of about $534,580 (5% of $10.7M, the full value of its taxable property in 2024).

Money in reserve

The state’s budget files don’t include cities’ fund balances9. Larrabee’s latest audit has them: Periodic Examination, period ending Tuesday, March 31, 2026 (PDF).

Audits10

The latest: Periodic Examination for the period ending Tuesday, March 31, 2026 (PDF), released Tuesday, July 21, 2026, by the Auditor of State.

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

1 earlier report for Larrabee

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: $18,690 in FY25, up 17% since FY19 while prices rose 25%, so it buys 7% less. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$16,196$15,945$16,370$16,458
Commercial and industrial tax replacement (“backfill”)––$1,340$2,232

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.

$980
$0
    YearGrants and projects
    FY19$0
    FY20$0
    FY21$0
    FY22$980
    FY23$746
    FY24$0
    FY25$0
    Show the numbers
    YearGrants and projects
    FY19$0
    FY20$0
    FY21$0
    FY22$980
    FY23$746
    FY24$0
    FY25$0

    Has it kept up with prices?

    Each source from FY19 to FY25, after inflation.

    • Road Use Tax (streets)−18%$16,031 → $16,458, up 3% since FY19 while prices rose 25%, so it buys 18% 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.

    $18,993

    Federal grants, for comparison: $500 in FY22.

    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 Larrabee; 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.

    • Larrabee City Council At-Large (2 seats)
      Now held by Missy Thompson, Jamie Fassler

    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

    Lynn Evans (Sen. 3)Zach Dieken (Rep. 5)

    U.S. House:District 4

    Cherokee CountyCherokee schools