City

Clayton

$2,090 a yearproperty tax on a $200,000 home here, FY27, for every local government ($24.86 per $1,000 of taxable value)¹

$430 a yearof that goes to the city ($5.08 per $1,000)

$40,570property taxes the city levies, FY27

$94,125city 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.

Cathy StaakeClayton City Council At-Large · elected November 4, 2025
David C. HartClayton City Council At-Large · elected November 4, 2025
Kaitlyn Kuehl-BernsClayton Mayor · elected November 4, 2025
Nichole MichelsClayton City Council At-Large · elected November 4, 2025
Rod DrexlerClayton City Council At-Large · elected November 4, 2025
Tim BrandelClayton City Council At-Large · elected November 4, 2025
Dixie ConnellClayton City Council At-Large · elected November 7, 2023
Kimberly KuehlClayton City Council At-Large · elected November 7, 2023
Tom BrandelClayton City Council At-Large · elected November 7, 2023
Toni J. SchultzClayton 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 Clayton

Homes and businesses in most of Clayton pay a combined $24.86 per $1,000 of taxable value (FY27). They pay it all to the Clayton County treasurer, who passes each government its share; the city sets and gets only its own piece, $5.08. Estimate your bill.

Starmont schools$10.7943%
Clayton County$6.8928%
City of Clayton$5.0820%
Indian Hills Community College$1.245%
Garnavillo-Garnavillo Cemetery$0.482%
Clayton County Extension (ISU Extension and Outreach)$0.23<1%
Clayton-Clayton Cemetery$0.14<1%

Rates over time

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

Year	Combined	City’s own
FY20	$24.60	$5.66
FY21	$25.35	$5.66
FY22	$24.82	$5.66
FY23	$24.59	$5.66
FY24	$25.33	$5.74
FY25	$25.61	$5.67
FY26	$25.59	$5.50
FY27	$24.86	$5.08

Show the numbers

Year	Combined	City’s own
FY20	$24.60	$5.66
FY21	$25.35	$5.66
FY22	$24.82	$5.66
FY23	$24.59	$5.66
FY24	$25.33	$5.74
FY25	$25.61	$5.67
FY26	$25.59	$5.50
FY27	$24.86	$5.08

Compared with places this size³

Clayton’s city property tax rate of $5.08 per $1,000 is the 7th lowest of 52 Iowa cities with 30–70 people. The middle of the group is $8.62.

See all 52

#	Place	Rate per $1,000	People
1	Dougherty	$25.38	61
2	Vining	$16.97	53
3	Northboro	$15.81	52
4	Benton	$15.12	40
5	Truesdale	$14.56	64
6	Yorktown	$14.48	60
7	Gillett Grove	$14.27	31
8	Rodney	$13.04	43
9	Rinard	$12.56	38
10	Aredale	$12.19	59
11	Colwell	$12.14	52
12	Dolliver	$11.85	63
13	Hayesville	$11.13	43
14	Plover	$11.10	52
15	Curlew	$10.85	38
16	Dana	$10.85	34
17	Owasa	$10.58	30
18	Guernsey	$10.13	59
19	Rathbun	$9.96	44
20	Gray	$9.85	62
21	Nemaha	$9.53	65
22	Kirkman	$9.44	60
23	Ottosen	$9.10	41
24	Imogene	$9.10	37
25	Buck Grove	$9.08	31
26	Carbon	$8.78	32
27	Aspinwall	$8.45	35
28	Knierim	$8.13	53
29	Clio	$8.10	67
30	Orchard	$8.10	64
31	Valeria	$8.10	41
32	Coppock	$7.94	35
33	Gruver	$7.89	63
34	Marysville	$7.89	46
35	Redding	$7.86	64
36	Bassett	$7.86	42
37	Millerton	$7.86	37
38	Cotter	$7.73	40
39	Thornburg	$7.57	46
40	Bevington	$7.41	62
41	Thayer	$7.39	48
42	Udell	$6.85	31
43	Pleasanton	$6.65	32
44	Rossie	$6.32	46
45	Sandyville	$6.06	59
46	Clayton	$5.08	45
47	Plano	$4.66	57
48	Hardy	$4.36	55
49	Jackson Junction	$3.66	38
50	Beaver	$2.71	46
51	Osterdock	$2.44	45
52	Gibson	$1.88	58

The $8.10 limit

Clayton’s general levy is $5.08 per $1,000 of taxable value in FY27, $3.02 below the limit.⁴ 905 of 934 Iowa cities have a higher general levy. All cities.

$8.10

FY23 $5.66 · FY24 $5.74 · FY25 $5.67 · FY26 $5.50 · FY27 $5.08 (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$40,570100%

Budget and spending

Reading a local budget

Where each dollar of Clayton’s budget goes, FY26

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 51 Iowa cities closest in size (30–70 people).

Where it goes	Of each dollar	Cities this size (51)
Business Type / Enterprise	40¢	4¢
Public Works	30¢	40¢
General Government	19¢	39¢
Public Safety	6¢	9¢
Culture and Recreation	5¢	6¢
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.

Public Works$46,50049%
General Government$27,72529%
Culture and Recreation$9,85010%
Public Safety$8,3009%
Community and Economic Development$1,5002%
Health and Social Services$2500%

The state’s FY27 file doesn’t include business type / enterprise yet ($56,000 in FY26), so this total is low.

Budget compared with what it spent, FY23

Function	Budget	Spent
Public Works	$23,500	$18,063
Public Safety	$4,200	$4,274
Health and Social Services	$0	$0
General Government	$18,300	$19,889
Debt Service	$0	$0
Culture and Recreation	$7,350	$7,040
Community and Economic Development	$500	$762
Capital Projects	$0	$0
Business Type / Enterprise	$44,695	$41,620

What it spent each year

FY24 left out⁵

$116,228

$91,760

Debt, reserves and audits

How local debt works · What an audit tells you

What Clayton owes

No debt at June 30, 2026.⁶

June 30	Owed	Per resident
2026	$0	$0
2025	$0	$0
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	$0	$0
2012	$0	$0
2011	$0	$0
2010	$0	$0

Show the numbers

June 30	Owed	Per resident
2026	$0	$0
2025	$0	$0
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	$0	$0
2012	$0	$0
2011	$0	$0
2010	$0	$0

The 5% limit⁷

General obligation debt is $0, 0% of the limit of about $741,391 (5% of $14.8M, the full value of its taxable property in 2024).

Money in reserve

The state’s budget files don’t include cities’ fund balances⁸. Clayton’s latest audit has them: Periodic Examination, period ending Saturday, June 30, 2018 (PDF).

Audits⁹

The latest: Periodic Examination for the period ending Saturday, June 30, 2018 (PDF), released Thursday, December 27, 2018, 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: $4,127 in FY25, up 3% since FY19 while prices rose 25%, so it buys 18% less. Grants are below.

Show the numbers

Source	FY22	FY23	FY24	FY25
Road Use Tax (streets)	$4,443	$4,035	$4,318	$4,127
Commercial and industrial tax replacement (“backfill”)	$177	$142	–	–

Has it kept up with prices?

Each source from FY19 to FY25, after inflation.

Road Use Tax (streets)−18%$4,000 → $4,127, 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 59% since FY19 while prices rose 25%, so it buys 27% more.

$6,517

$6,290

Federal grants, for comparison: $2,916 in FY23.

Business awards

Every award statewide

State economic development awards

Community college new jobs training: 4 contracts since 2007 worth $1.7M, for 194 pledged jobs.

Awards 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

Clayton City Council At-Large

5 seats: the top 5 win.

Rod Drexler Winner2417.5%
Nichole Michels Winner1913.9%
David C. Hart Winner1813.1%
Tim Brandel Winner1813.1%
Cathy Staake Winner1510.9%
Danelle Kuehl 1410.2%

4 more →

Clayton Mayor

Kaitlyn Kuehl-Berns Unopposed19100.0%

Local races from civicAPI and county auditors for Clayton; 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.

Clayton City Council At-Large (5 seats)
Now held by Nichole Michels, Tom Brandel, Toni J. Schultz, Kimberly Kuehl, Dixie Connell
Clayton Mayor
Now held by Kaitlyn Kuehl-Berns

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

Mike Klimesh (Sen. 32)Jason Gearhart (Rep. 64)

U.S. House:District 2

Clayton County Starmont schools

Notes

For a $200,000 home with the homestead credit, at the combined rate in most of the city. Some parts of the city pay a different rate (special districts, tax increment financing districts). ↩
Cities adopt their budgets each spring for the year starting July 1. ↩
FY27 rates from the Department of Management. A higher rate isn’t always a bigger bill: it depends on how much property there is to tax. Sizes: Census Bureau 2024 estimates. ↩
Iowa Code section 384.1, as changed by House File 718 (2023). Until FY25 a city’s regular general levy was capped at $8.10 by itself, and a city at the cap could add an emergency levy of up to $0.27. From FY25 the general levy and several smaller levies were combined into one “consolidated” general levy with an $8.10 limit; a city whose combined rate was above $8.10 lowers it in steps, in years its taxable value grows by more than the law allows, until it reaches $8.10. So years before FY25 aren’t directly comparable with later ones. ↩
The state’s FY24 spending file repeats the year before for nearly every Iowa city, so that year isn’t shown. ↩
From the reports each government files with the Treasurer of State’s debt reporting site. “Per resident” divides by the population the site lists, the same figure for every year, so the trend shows the debt itself changing. ↩
Article XI, section 3 of the Iowa Constitution limits a county, city or school district’s debt to 5% of the value of the taxable property in it. Iowa applies the limit to the full (100%) value, before the rollback, and it covers general obligation debt, backed by property taxes; revenue bonds repaid only from fees, like water bills, don’t count. Iowa Funnel compares general obligation debt with 5% of the value two years earlier, as the last tax lists before the year; a government’s own bond documents state its exact figure. ↩
The Department of Management’s city budget and annual report files on the Iowa Data Hub give revenue and spending by city, but no beginning or ending fund balances. A city’s audit or annual financial report has them, in its statement of net position and its fund balance schedules. ↩
From the Auditor of State’s list of audit reports. Every Iowa city, county and school district is audited or examined: larger ones each year by a CPA firm or the Auditor of State, small cities every few years. Findings are problems the auditors report, from weak controls over cash to breaking a law. ↩
From the city’s annual financial reports to the state (Iowa Data Hub, city actual revenues). “Today’s dollars” adjusts each year by the consumer price index for the Midwest, so a flat line in today’s dollars means the money buys the same as before. ↩
Iowa Code §376.4(1)(a): nomination papers are filed 71 to 47 days before the election, by 5:00 p.m. on the last day. Cities that may hold a primary election file earlier: 85 to 68 days before. ↩
Expected seats come from when each seat was last elected and its term. Filed candidates come from civicAPI and, in Black Hawk, Johnson and Scott counties, the auditor’s published candidate list, read weekly while filing is open. Check with the county auditor or city clerk before relying on it. Only names are shown. ↩
Iowa Code §39.2(4) (2026), paragraph d: “For any political subdivision of this state, if the special election is in whole or in part for the question of issuing bonds or other indebtedness, the first Tuesday after the first Monday in November.” This applies to bond elections on or after July 1, 2023. Subsection 2 adds that “a special election for a city, school district, or merged area shall not be scheduled to coincide with the general election.” A few kinds of elections follow their own rules (“unless otherwise provided by law”). ↩
Legislative and congressional districts that cover Clayton; percentages are rough shares of its area. These lawmakers write the state laws and budget Clayton works within. ↩

Sources: City budgets and levies from the Department of Management; tax rates from the Iowa Data Hub; state payments from the Department of Revenue; prices from the consumer price index; legislative districts from Census Bureau maps.

Clayton

Who runs it

Meetings and agendas

Property taxes

Who gets a property owner’s tax bill in Clayton

Rates over time

Compared with places this size3

The $8.10 limit

The city’s levies, FY27

Budget and spending

Where each dollar of Clayton’s budget goes, FY26

Planned spending, FY27

What it spent each year

Debt, reserves and audits

What Clayton owes

The 5% limit7

Money in reserve

Audits9

State money

What the state pays the city every year

Has it kept up with prices?

Collected by the state for the city

Business awards

State economic development awards

Elections

Most recent: November 4, 2025

Who has filed for Tuesday, November 2, 2027

Past ballot measures

When a measure can be on the ballot

Related places

At the Statehouse and in Congress14

Compared with places this size³

The 5% limit⁷

Audits⁹

At the Statehouse and in Congress¹⁴