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Local taxes › Clay County › Fostoria

City

Fostoria

Clay County · How cities work

$2,270 a yearproperty tax on a $200,000 home here, FY27, for every local government ($27.00 per $1,000 of taxable value)1
$680 a yearof that goes to the city ($8.10 per $1,000)
$100,742property taxes the city levies, FY27
$221,635city 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.

  • Aaron RutterFostoria City Council At-Large · elected November 4, 2025
  • Linda LinnFostoria City Council At-Large · elected November 4, 2025
  • Marlin VossFostoria Mayor · elected November 4, 2025
  • Rich MenkenFostoria City Council At-Large · elected November 4, 2025
  • Lora ElsenbastFostoria City Council At-Large · elected November 7, 2023
  • Randall AndersonFostoria 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 Fostoria

Homes and businesses in most of Fostoria pay a combined $25.35 per $1,000 of taxable value (FY27). They pay it all to the Clay County treasurer, who passes each government its share; the city sets and gets only its own piece, $8.10. Estimate your bill.

Rates over time

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

YearCombinedCity’s own
FY20$26.47$8.10
FY21$26.42$8.10
FY22$26.83$8.10
FY23$26.15$8.10
FY24$25.79$8.10
FY25$26.25$8.10
FY26$26.41$8.10
FY27$27.00$8.10
Show the numbers
YearCombinedCity’s own
FY20$26.47$8.10
FY21$26.42$8.10
FY22$26.83$8.10
FY23$26.15$8.10
FY24$25.79$8.10
FY25$26.25$8.10
FY26$26.41$8.10
FY27$27.00$8.10

Compared with places this size3

Fostoria’s city property tax rate of $8.10 per $1,000 is the 31st lowest of 198 Iowa cities with 150–340 people. The middle of the group is $11.67.

Fenton: $22.05Soldier: $21.92Coulter: $21.80Chelsea: $21.61Elliott: $21.61Smithland: $21.12Volga: $20.23Alta Vista: $19.88Arthur: $19.86Coin: $19.59Garden Grove: $19.20Fort Atkinson: $19.19Hastings: $18.95Cumberland: $18.42Jamaica: $18.24Hillsboro: $17.68Pierson: $17.12Pisgah: $17.09Lakota: $16.84Marble Rock: $16.78Auburn: $16.65Prescott: $16.53Irwin: $16.46Montour: $16.37Corwith: $16.22Deep River: $16.18Waucoma: $16.17Granville: $16.00Minburn: $15.75Little Sioux: $15.74Moorhead: $15.68Onslow: $15.63Linden: $15.62Kamrar: $15.47Peterson: $15.27Greeley: $15.23Riverton: $14.94Marathon: $14.89Ladora: $14.74Magnolia: $14.68Bagley: $14.63Davis City: $14.45Lucas: $14.40Halbur: $14.37Crystal Lake: $14.36Kimballton: $14.27Steamboat Rock: $14.19Westgate: $14.05Mystic: $14.01Diagonal: $13.91Mondamin: $13.82Fertile: $13.70Stockport: $13.68Kellerton: $13.60Quimby: $13.58Meservey: $13.43Persia: $13.41Lacona: $13.38Leland: $13.31Ute: $13.26Harcourt: $13.21Bennett: $13.16Ridgeway: $13.10Farmersburg: $13.09Portsmouth: $13.05Clutier: $13.03Templeton: $12.91Silver City: $12.87Patterson: $12.84Martelle: $12.83Malcom: $12.82Blencoe: $12.57Williams: $12.57Maurice: $12.56Clearfield: $12.50Kensett: $12.47Mccausland: $12.45Aurora: $12.40Modale: $12.34Mingo: $12.31Brandon: $12.29Blakesburg: $12.21Cushing: $12.18Hanlontown: $12.17Stout: $12.14Macedonia: $12.12Paton: $12.09Decatur: $12.08Kiron: $12.03Rembrandt: $12.03Shambaugh: $11.98Liscomb: $11.96New Providence: $11.88Parnell: $11.78Reasnor: $11.76Joice: $11.72Atalissa: $11.71Cantril: $11.69Kelley: $11.69Wadena: $11.65Exline: $11.60Cincinnati: $11.57Beaman: $11.54Delta: $11.52Terril: $11.48Westside: $11.45College Springs: $11.44Holland: $11.37Mallard: $11.28Renwick: $11.16Linn Grove: $11.15Dundee: $11.14Randolph: $11.08Leighton: $11.07Rake: $11.05Frederika: $10.99Alexander: $10.90Goose Lake: $10.89Yale: $10.85Lambs Grove: $10.78Wallingford: $10.75Hornick: $10.74Woden: $10.68Bode: $10.64Cleghorn: $10.49Danbury: $10.43Lytton: $10.38Stockton: $10.37Rhodes: $10.36Randall: $10.35Dedham: $10.28Deloit: $10.28Protivin: $10.28Meriden: $10.28Drakesville: $10.24Bronson: $10.14Hancock: $10.13Rudd: $10.13La Motte: $10.09Melvin: $10.05Defiance: $10.05Floyd: $10.02Barnum: $9.96Panama: $9.85Grafton: $9.83Ionia: $9.65Salix: $9.63Van Wert: $9.62Kirkville: $9.59Luxemburg: $9.58Rippey: $9.42Elberon: $9.16Dixon: $9.03Lester: $8.94Blairsburg: $8.93Prairieburg: $8.91Oakville: $8.89Harvey: $8.71Washta: $8.65Moorland: $8.61Pilot Mound: $8.54Ollie: $8.44Thor: $8.38Rowley: $8.31South English: $8.27Thurman: $8.26Boxholm: $8.11Bertram: $8.10Low Moor: $8.10Nichols: $8.10Laurel: $8.10Lineville: $8.10Luana: $7.98Lockridge: $7.92Mount Auburn: $7.86Haverhill: $7.86Grand River: $7.86Olds: $7.86Rose Hill: $7.86Lidderdale: $7.68Pulaski: $7.58Sheldahl: $7.56Fredonia: $7.55Harpers Ferry: $7.49Alvord: $7.41Donahue: $6.83Packwood: $6.77Libertyville: $6.60Keswick: $6.49Crawfordsville: $6.44Oakland Acres: $5.88Maysville: $5.77Maharishi Vedic City: $3.87Wahpeton: $3.19West Okoboji: $2.92Sherrill: $2.66Rickardsville: $2.27Fostoria: $8.10$2.27 lowest$22.05 highestmiddle
See all 198
#PlaceRate per $1,000People
1Fenton$22.05250
2Soldier$21.92176
3Coulter$21.80220
4Chelsea$21.61207
5Elliott$21.61328
6Smithland$21.12184
7Volga$20.23200
8Alta Vista$19.88219
9Arthur$19.86218
10Coin$19.59171
11Garden Grove$19.20173
12Fort Atkinson$19.19300
13Hastings$18.95157
14Cumberland$18.42248
15Jamaica$18.24196
16Hillsboro$17.68158
17Pierson$17.12335
18Pisgah$17.09248
19Lakota$16.84261
20Marble Rock$16.78258
21Auburn$16.65253
22Prescott$16.53186
23Irwin$16.46320
24Montour$16.37199
25Corwith$16.22259
26Deep River$16.18243
27Waucoma$16.17235
28Granville$16.00302
29Minburn$15.75317
30Little Sioux$15.74170
31Moorhead$15.68186
32Onslow$15.63198
33Linden$15.62206
34Kamrar$15.47178
35Peterson$15.27321
36Greeley$15.23216
37Riverton$14.94243
38Marathon$14.89221
39Ladora$14.74223
40Magnolia$14.68194
41Bagley$14.63230
42Davis City$14.45178
43Lucas$14.40176
44Halbur$14.37268
45Crystal Lake$14.36243
46Kimballton$14.27281
47Steamboat Rock$14.19261
48Westgate$14.05190
49Mystic$14.01318
50Diagonal$13.91331
51Mondamin$13.82335
52Fertile$13.70300
53Stockport$13.68272
54Kellerton$13.60241
55Quimby$13.58245
56Meservey$13.43212
57Persia$13.41292
58Lacona$13.38336
59Leland$13.31240
60Ute$13.26326
61Harcourt$13.21257
62Bennett$13.16330
63Ridgeway$13.10261
64Farmersburg$13.09264
65Portsmouth$13.05187
66Clutier$13.03209
67Templeton$12.91337
68Silver City$12.87244
69Patterson$12.84176
70Martelle$12.83250
71Malcom$12.82257
72Blencoe$12.57223
73Williams$12.57299
74Maurice$12.56271
75Clearfield$12.50277
76Kensett$12.47256
77Mccausland$12.45314
78Aurora$12.40165
79Modale$12.34284
80Mingo$12.31314
81Brandon$12.29331
82Blakesburg$12.21273
83Cushing$12.18225
84Hanlontown$12.17200
85Stout$12.14194
86Macedonia$12.12266
87Paton$12.09217
88Decatur$12.08174
89Kiron$12.03262
90Rembrandt$12.03199
91Shambaugh$11.98161
92Liscomb$11.96292
93New Providence$11.88233
94Parnell$11.78190
95Reasnor$11.76157
96Joice$11.72206
97Atalissa$11.71287
98Cantril$11.69224
99Kelley$11.69312
100Wadena$11.65201
101Exline$11.60157
102Cincinnati$11.57280
103Beaman$11.54155
104Delta$11.52257
105Terril$11.48310
106Westside$11.45283
107College Springs$11.44172
108Holland$11.37261
109Mallard$11.28255
110Renwick$11.16228
111Linn Grove$11.15155
112Dundee$11.14193
113Randolph$11.08183
114Leighton$11.07153
115Rake$11.05179
116Frederika$10.99206
117Alexander$10.90165
118Goose Lake$10.89250
119Yale$10.85265
120Lambs Grove$10.78174
121Wallingford$10.75154
122Hornick$10.74255
123Woden$10.68183
124Bode$10.64304
125Cleghorn$10.49235
126Danbury$10.43315
127Lytton$10.38274
128Stockton$10.37171
129Rhodes$10.36269
130Randall$10.35156
131Dedham$10.28221
132Deloit$10.28246
133Protivin$10.28264
134Meriden$10.28175
135Drakesville$10.24170
136Bronson$10.14294
137Hancock$10.13199
138Rudd$10.13339
139La Motte$10.09235
140Melvin$10.05196
141Defiance$10.05248
142Floyd$10.02297
143Barnum$9.96186
144Panama$9.85234
145Grafton$9.83212
146Ionia$9.65220
147Salix$9.63303
148Van Wert$9.62175
149Kirkville$9.59159
150Luxemburg$9.58240
151Rippey$9.42217
152Elberon$9.16178
153Dixon$9.03204
154Lester$8.94309
155Blairsburg$8.93175
156Prairieburg$8.91156
157Oakville$8.89198
158Harvey$8.71242
159Washta$8.65206
160Moorland$8.61169
161Pilot Mound$8.54155
162Ollie$8.44196
163Thor$8.38182
164Rowley$8.31264
165South English$8.27196
166Thurman$8.26162
167Boxholm$8.11177
168Fostoria$8.10229
169Bertram$8.10267
170Low Moor$8.10242
171Nichols$8.10317
172Laurel$8.10214
173Lineville$8.10194
174Luana$7.98303
175Lockridge$7.92245
176Mount Auburn$7.86162
177Haverhill$7.86164
178Grand River$7.86192
179Olds$7.86174
180Rose Hill$7.86156
181Lidderdale$7.68162
182Pulaski$7.58259
183Sheldahl$7.56312
184Fredonia$7.55227
185Harpers Ferry$7.49273
186Alvord$7.41216
187Donahue$6.83336
188Packwood$6.77186
189Libertyville$6.60278
190Keswick$6.49238
191Crawfordsville$6.44278
192Oakland Acres$5.88178
193Maysville$5.77155
194Maharishi Vedic City$3.87290
195Wahpeton$3.19337
196West Okoboji$2.92311
197Sherrill$2.66176
198Rickardsville$2.27204

The $8.10 limit

Fostoria’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 $8.10 · FY26 $8.10 · FY27 $8.10 (before FY25, the general levy alone)

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$100,142100%

Budget and spending

Reading a local budget

Where each dollar of Fostoria’s budget goes, FY26

Business Type / Enterprise: 41¢ of every dollar41¢General Government: 26¢ of every dollar26¢Public Works: 24¢ of every dollar24¢Public Safety: 5¢ of every dollarCulture and Recreation: 4¢ 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 196 Iowa cities closest in size (150–340 people).

Where it goesOf each dollarCities this size (196)
Business Type / Enterprise41¢35¢
General Government26¢20¢
Public Works24¢21¢
Public Safety5¢10¢
Culture and Recreation4¢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.

  • General Government$120,10054%
  • Public Works$71,90032%
  • Public Safety$16,9358%
  • Culture and Recreation$11,2005%
  • Community and Economic Development$1,5001%

The state’s FY27 file doesn’t include business type / enterprise yet ($126,508 in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$54,475$46,193
Public Safety$14,676$12,604
Health and Social Services$0$0
General Government$79,036$60,133
Debt Service$0$0
Culture and Recreation$8,100$3,483
Community and Economic Development$1,000$27
Capital Projects$0$48,358
Business Type / Enterprise$127,825$71,943

What it spent each year

FY24 left out5

$307,482

Debt, reserves and audits

How local debt works · What an audit tells you

What Fostoria owes

$516,000 at June 30, 2026: $2,243 per resident. 357th most per resident of 939 Iowa places of its kind (the list).6

$542,000
$516,000
June 30OwedPer resident
2026$516,000$2,243
2025$542,000$2,357
2024$0$0
2023$0$0
2022$0$0
2021$0$0
2020$0$0
2019$0$0
2018$0$0
2017$0$0
2016$0$0
2015$0$0
2014$0$0
2013$23,000$100
2012$37,000$161
2011$37,000$161
2010$43,000$187
Show the numbers
June 30OwedPer resident
2026$516,000$2,243
2025$542,000$2,357
2024$0$0
2023$0$0
2022$0$0
2021$0$0
2020$0$0
2019$0$0
2018$0$0
2017$0$0
2016$0$0
2015$0$0
2014$0$0
2013$23,000$100
2012$37,000$161
2011$37,000$161
2010$43,000$187

Up 1100% since 2010.

The 5% limit7

General obligation debt is $0, 0% of the limit of about $1.1M (5% of $22.1M, the full value of its taxable property in 2024).

1 obligation at June 30, 2026
KindForPaid off byOwed
LoansSRF Loan DNR Sewer Project2043$516,000

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 balances8. Fostoria’s latest audit has them: Periodic Examination, period ending Wednesday, March 31, 2021 (PDF).

Audits9

The latest: Periodic Examination for the period ending Wednesday, March 31, 2021 (PDF), released Friday, November 12, 2021, by a CPA firm.

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: $32,573 in FY25, up 35% since FY19 while prices rose 25%, so it buys 8% more. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$25,635$25,426$26,070$26,209
Commercial and industrial tax replacement (“backfill”)––$6,740$6,364

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.

$2,577
$0
    YearGrants and projects
    FY19$0
    FY20$0
    FY21$2,577
    FY22$0
    FY23$0
    FY24$0
    FY25$0
    Show the numbers
    YearGrants and projects
    FY19$0
    FY20$0
    FY21$2,577
    FY22$0
    FY23$0
    FY24$0
    FY25$0

    Has it kept up with prices?

    Each source from FY19 to FY25, after inflation.

    • Road Use Tax (streets)−13%$24,138 → $26,209, up 9% since FY19 while prices rose 25%, so it buys 13% 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 32% since FY19 while prices rose 25%, so it buys 5% more.

    $48,628

    Federal grants, for comparison: $10,773 in FY25.

    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

    3 seats: the top 3 win.

    Local races from civicAPI and county auditors for Fostoria; 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.

    • Fostoria City Council - At-Large (2 seats)
      Now held by Randall Anderson, Lora Elsenbast
    • Fostoria Mayor
      Now held by Marlin Voss

    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

    David D. Rowley (Sen. 5)John H. Wills (Rep. 10)

    U.S. House:District 4

    Clay CountyOkoboji schoolsSpencer schools