Display
Language
About accessibility
Language
Display
Sign in

Local taxes › Clinton County › Delmar

City

Delmar

Clinton County · How cities work

$2,930 a yearproperty tax on a $200,000 home here, FY27, for every local government ($34.75 per $1,000 of taxable value)1
$1,070 a yearof that goes to the city ($12.68 per $1,000)
$181,842property taxes the city levies, FY27
$386,700city 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 PickupDelmar City Council At-Large · elected November 4, 2025
  • Josh HeuerDelmar Mayor · elected November 4, 2025
  • Spencer SchnedenDelmar City Council At-Large · elected November 4, 2025
  • Bryce EberhartDelmar City Council At-Large · elected November 7, 2023
  • Dawn McDermottDelmar City Council At-Large · elected November 7, 2023
  • Mark GerlachDelmar 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 Delmar

Homes and businesses in most of Delmar pay a combined $34.75 per $1,000 of taxable value (FY27). They pay it all to the Clinton County treasurer, who passes each government its share; the city sets and gets only its own piece, $12.68. Estimate your bill.

Rates over time

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

YearCombinedCity’s own
FY20$29.63$9.29
FY21$29.78$9.25
FY22$30.54$9.25
FY23$33.73$12.20
FY24$34.83$12.15
FY25$35.71$12.66
FY26$35.39$12.66
FY27$34.75$12.68
Show the numbers
YearCombinedCity’s own
FY20$29.63$9.29
FY21$29.78$9.25
FY22$30.54$9.25
FY23$33.73$12.20
FY24$34.83$12.15
FY25$35.71$12.66
FY26$35.39$12.66
FY27$34.75$12.68

Compared with places this size3

Delmar’s city property tax rate of $12.68 per $1,000 is the 90th lowest of 191 Iowa cities with 360–810 people. The middle of the group is $12.97.

Exira: $24.81Rolfe: $22.67Dayton: $22.51Charter Oak: $21.32Oxford Junction: $20.84Earling: $20.47Correctionville: $19.84Pomeroy: $19.60Salem: $19.15Dumont: $19.04Seymour: $18.78Dexter: $18.69Fonda: $18.52Kanawha: $18.11Swea City: $18.04Alden: $17.90Elma: $17.82Callender: $17.78Casey: $17.72Dows: $17.70New Hartford: $17.69Vail: $17.66Emerson: $17.54Walnut: $17.46Murray: $17.44Thompson: $17.25Ashton: $17.17Burt: $17.10Latimer: $16.96Lohrville: $16.95Adair: $16.84Elk Horn: $16.78Oxford: $16.70Whittemore: $16.54Bancroft: $16.52Titonka: $16.45Eldon: $16.42Early: $16.35Truro: $16.34Duncombe: $16.10Bayard: $16.05Scranton: $16.01Ruthven: $15.84Minden: $15.77Walker: $15.74Riceville: $15.31Russell: $15.18Gilbertville: $15.15Stanwood: $15.12Stratford: $15.03Zearing: $14.99Arlington: $14.98Maynard: $14.85Plainfield: $14.84Otho: $14.82Wyoming: $14.81Humeston: $14.80Hopkinton: $14.79Essex: $14.76Gilmore City: $14.60Garnavillo: $14.52Sabula: $14.38Lorimor: $14.36Collins: $14.32Clermont: $14.30Moulton: $14.25Ocheyedan: $14.22Mcgregor: $14.20Olin: $14.19Garwin: $14.08Farragut: $14.07Elgin: $14.05Lime Springs: $13.95Dow City: $13.94Wesley: $13.91Ossian: $13.88Bussey: $13.83Livermore: $13.78Redfield: $13.73Sioux Rapids: $13.63Albion: $13.58Gladbrook: $13.58Lamont: $13.57New Albin: $13.55Rockford: $13.52Boyden: $13.39Lawler: $13.39Van Horne: $13.27New Market: $13.25Plymouth: $13.21Quasqueton: $13.12Farmington: $13.10Anthon: $13.05Little Rock: $13.03Coggon: $12.99Lehigh: $12.97Earlville: $12.90Brighton: $12.88Montrose: $12.78Goldfield: $12.73Wellsburg: $12.68Galva: $12.68Badger: $12.67Martensdale: $12.63Stanton: $12.62Hospers: $12.58Norway: $12.53Everly: $12.51Hazleton: $12.48Spillville: $12.40Alburnett: $12.30Moravia: $12.27Hedrick: $12.22Carson: $12.22Wheatland: $12.18Schaller: $12.14Hawkeye: $12.11Colesburg: $11.97Lowden: $11.93Albert City: $11.88Thornton: $11.86Runnells: $11.79Allerton: $11.72Orient: $11.66Merrill: $11.64Ellsworth: $11.57Morning Sun: $11.50Battle Creek: $11.49Wall Lake: $11.43West Bend: $11.42Dakota City: $11.39Miles: $11.28Sutherland: $11.25Arcadia: $11.23Whiting: $11.21Shelby: $11.17Blairstown: $11.04Manilla: $11.01Milton: $10.98Ireton: $10.93New Vienna: $10.91Fontanelle: $10.88Birmingham: $10.87Charlotte: $10.86Richland: $10.82Grand Mound: $10.78Batavia: $10.77Riverdale: $10.67Union: $10.58Lovilia: $10.46Melbourne: $10.38Radcliffe: $10.37Stacyville: $10.36Ventura: $10.22Andrew: $10.22Milo: $10.20Royal: $10.20Hartford: $10.16What Cheer: $10.01Cumming: $9.85Graettinger: $9.81Breda: $9.80Doon: $9.78Lynnville: $9.68Farnhamville: $9.18Middletown: $9.16Alleman: $9.12Crescent: $8.72Ainsworth: $8.62Grand Junction: $8.57Gilman: $8.10Grandview: $8.10Kellogg: $8.10Lakeside: $8.10Lost Nation: $8.10Agency: $7.94Fremont: $7.86Delhi: $7.81Klemme: $7.74Beacon: $7.56Worthington: $7.50Marquette: $7.08Columbus City: $6.94Raymond: $6.85Keystone: $6.80Shueyville: $6.79New Virginia: $5.97University Park: $5.27Orleans: $4.13Okoboji: $3.83Delmar: $12.68$3.83 lowest$24.81 highestmiddle
See all 191
#PlaceRate per $1,000People
1Exira$24.81766
2Rolfe$22.67505
3Dayton$22.51766
4Charter Oak$21.32521
5Oxford Junction$20.84424
6Earling$20.47394
7Correctionville$19.84759
8Pomeroy$19.60511
9Salem$19.15380
10Dumont$19.04614
11Seymour$18.78646
12Dexter$18.69631
13Fonda$18.52636
14Kanawha$18.11638
15Swea City$18.04545
16Alden$17.90738
17Elma$17.82493
18Callender$17.78361
19Casey$17.72387
20Dows$17.70509
21New Hartford$17.69555
22Vail$17.66383
23Emerson$17.54401
24Walnut$17.46728
25Murray$17.44609
26Thompson$17.25478
27Ashton$17.17434
28Burt$17.10404
29Latimer$16.96477
30Lohrville$16.95366
31Adair$16.84792
32Elk Horn$16.78631
33Oxford$16.70715
34Whittemore$16.54478
35Bancroft$16.52677
36Titonka$16.45491
37Eldon$16.42788
38Early$16.35571
39Truro$16.34515
40Duncombe$16.10374
41Bayard$16.05402
42Scranton$16.01496
43Ruthven$15.84710
44Minden$15.77581
45Walker$15.74671
46Riceville$15.31807
47Russell$15.18475
48Gilbertville$15.15792
49Stanwood$15.12612
50Stratford$15.03688
51Zearing$14.99508
52Arlington$14.98415
53Maynard$14.85466
54Plainfield$14.84392
55Otho$14.82417
56Wyoming$14.81526
57Humeston$14.80472
58Hopkinton$14.79622
59Essex$14.76721
60Gilmore City$14.60484
61Garnavillo$14.52751
62Sabula$14.38498
63Lorimor$14.36377
64Collins$14.32503
65Clermont$14.30571
66Moulton$14.25596
67Ocheyedan$14.22424
68Mcgregor$14.20725
69Olin$14.19652
70Garwin$14.08469
71Farragut$14.07480
72Elgin$14.05676
73Lime Springs$13.95467
74Dow City$13.94477
75Wesley$13.91382
76Ossian$13.88777
77Bussey$13.83378
78Livermore$13.78382
79Redfield$13.73719
80Sioux Rapids$13.63722
81Albion$13.58444
82Gladbrook$13.58775
83Lamont$13.57429
84New Albin$13.55435
85Rockford$13.52722
86Boyden$13.39694
87Lawler$13.39392
88Van Horne$13.27768
89New Market$13.25381
90Plymouth$13.21368
91Quasqueton$13.12587
92Farmington$13.10583
93Anthon$13.05534
94Little Rock$13.03447
95Coggon$12.99691
96Lehigh$12.97395
97Earlville$12.90713
98Brighton$12.88592
99Montrose$12.78734
100Goldfield$12.73617
101Wellsburg$12.68709
102Delmar$12.68541
103Galva$12.68416
104Badger$12.67540
105Martensdale$12.63413
106Stanton$12.62664
107Hospers$12.58703
108Norway$12.53463
109Everly$12.51570
110Hazleton$12.48711
111Spillville$12.40371
112Alburnett$12.30672
113Moravia$12.27625
114Hedrick$12.22717
115Carson$12.22772
116Wheatland$12.18765
117Schaller$12.14702
118Hawkeye$12.11429
119Colesburg$11.97379
120Lowden$11.93767
121Albert City$11.88627
122Thornton$11.86394
123Runnells$11.79467
124Allerton$11.72432
125Orient$11.66363
126Merrill$11.64713
127Ellsworth$11.57495
128Morning Sun$11.50702
129Battle Creek$11.49683
130Wall Lake$11.43739
131West Bend$11.42770
132Dakota City$11.39764
133Miles$11.28400
134Sutherland$11.25628
135Arcadia$11.23588
136Whiting$11.21725
137Shelby$11.17730
138Blairstown$11.04705
139Manilla$11.01756
140Milton$10.98395
141Ireton$10.93571
142New Vienna$10.91384
143Fontanelle$10.88684
144Birmingham$10.87371
145Charlotte$10.86386
146Richland$10.82532
147Grand Mound$10.78608
148Batavia$10.77434
149Riverdale$10.67385
150Union$10.58378
151Lovilia$10.46456
152Melbourne$10.38771
153Radcliffe$10.37540
154Stacyville$10.36436
155Ventura$10.22701
156Andrew$10.22374
157Milo$10.20762
158Royal$10.20379
159Hartford$10.16729
160What Cheer$10.01595
161Cumming$9.85527
162Graettinger$9.81810
163Breda$9.80492
164Doon$9.78640
165Lynnville$9.68382
166Farnhamville$9.18364
167Middletown$9.16365
168Alleman$9.12439
169Crescent$8.72626
170Ainsworth$8.62511
171Grand Junction$8.57715
172Gilman$8.10530
173Grandview$8.10431
174Kellogg$8.10597
175Lakeside$8.10695
176Lost Nation$8.10425
177Agency$7.94623
178Fremont$7.86688
179Delhi$7.81438
180Klemme$7.74429
181Beacon$7.56434
182Worthington$7.50374
183Marquette$7.08434
184Columbus City$6.94385
185Raymond$6.85754
186Keystone$6.80616
187Shueyville$6.79725
188New Virginia$5.97499
189University Park$5.27476
190Orleans$4.13503
191Okoboji$3.83729

The $8.10 limit

Delmar’s general levy is $8.37 per $1,000 of taxable value in FY27, $0.27 above the limit; it has to come down in steps.4 52 of 934 Iowa cities have a higher general levy. All cities.

FY23 $8.10 · FY24 $8.10 · FY25 $8.37 · FY26 $8.37 · FY27 $8.37 (before FY25, the general levy alone)

Outside the limit: $4.31 more5

  • Liability, property & self insurance costs$2.81 · $39,854
  • Debt Service Levy$0.98 · $13,974
  • Total Employee Benefit Levies$0.52 · $7,380

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$118,88666%
  • Liability, property & self insurance costs$39,85422%
  • Debt Service Levy$13,9748%
  • Total Employee Benefit Levies$7,3804%

Budget and spending

Reading a local budget

Where each dollar of Delmar’s budget goes, FY26

Business Type / Enterprise: 55¢ of every dollar55¢Public Works: 18¢ of every dollar18¢Culture and Recreation: 12¢ of every dollar12¢General Government: 7¢ of every dollar7¢Public Safety: 6¢ of every dollarEverything else: 2¢ 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 190 Iowa cities closest in size (360–810 people).

Where it goesOf each dollarCities this size (190)
Business Type / Enterprise55¢41¢
Public Works18¢18¢
Culture and Recreation12¢8¢
General Government7¢12¢
Public Safety6¢9¢
Everything else2¢5¢

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$197,25051%
  • Culture and Recreation$77,15020%
  • General Government$65,00017%
  • Public Safety$32,6008%
  • Debt Service$14,2004%
  • Health and Social Services$5000%

The state’s FY27 file doesn’t include business type / enterprise yet ($348,076 in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$245,715$145,109
Public Safety$23,375$23,044
Health and Social Services$500$500
General Government$53,540$64,981
Debt Service$49,830$49,331
Culture and Recreation$168,825$175,960
Community and Economic Development$26,500$68,208
Capital Projects$0$61,949
Business Type / Enterprise$232,900$229,616

What it spent each year

FY24 left out6

$818,698
$666,513

Debt, reserves and audits

How local debt works · What an audit tells you

What Delmar owes

$537,280 at June 30, 2026: $991 per resident. 548th most per resident of 939 Iowa places of its kind (the list).7

$1.2M
$537,280
June 30OwedPer resident
2026$537,280$991
2025$537,280$991
2024$592,997$1,094
2023$629,634$1,162
2022$694,718$1,282
2021$740,809$1,367
2020$801,460$1,479
2019$819,605$1,512
2018$867,094$1,600
2017$920,748$1,699
2016$967,108$1,784
2015$1.0M$1,864
2014$1.1M$1,943
2013$1.1M$2,048
2012$1.2M$2,174
2011$959,113$1,770
2010$995,489$1,837
Show the numbers
June 30OwedPer resident
2026$537,280$991
2025$537,280$991
2024$592,997$1,094
2023$629,634$1,162
2022$694,718$1,282
2021$740,809$1,367
2020$801,460$1,479
2019$819,605$1,512
2018$867,094$1,600
2017$920,748$1,699
2016$967,108$1,784
2015$1.0M$1,864
2014$1.1M$1,943
2013$1.1M$2,048
2012$1.2M$2,174
2011$959,113$1,770
2010$995,489$1,837

Down 46% since 2010.

The 5% limit8

General obligation debt is $95,867, 6% of the limit of about $1.6M (5% of $32.4M, the full value of its taxable property in 2024).

2 obligations at June 30, 2026
KindForPaid off byOwed
Revenue BondsWATER SYSTEM UPDATES2047$441,412
General ObligationFIRE STATION REMODEL2032$95,867

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. Delmar’s latest audit has them: Periodic Examination Follow-Up, period ending Thursday, February 28, 2019 (PDF).

Audits10

The latest: Periodic Examination Follow-Up for the period ending Thursday, February 28, 2019 (PDF), released Wednesday, May 8, 2019, by the Auditor of State.

1 earlier report for Delmar

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: $83,669 in FY25, up 23% since FY19 while prices rose 25%, so it buys 2% less. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$74,499$74,585$76,559$76,974
Commercial and industrial tax replacement (“backfill”)––$10,631$6,695

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.

$59,968
$0
    YearGrants and projects
    FY19$0
    FY20$0
    FY21$0
    FY22$0
    FY23$0
    FY24$59,968
    FY25$0
    Show the numbers
    YearGrants and projects
    FY19$0
    FY20$0
    FY21$0
    FY22$0
    FY23$0
    FY24$59,968
    FY25$0

    Has it kept up with prices?

    Each source from FY19 to FY25, after inflation.

    • Road Use Tax (streets)−10%$67,822 → $76,974, up 13% 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 77% since FY19 while prices rose 25%, so it buys 41% more.

    $86,104

    Federal grants, for comparison: $36,110 in FY23.

    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.

    Local races from civicAPI and county auditors for Delmar; 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.

    • Delmar City Council At-Large (3 seats)
      Now held by Dawn McDermott, Mark Gerlach, Bryce Eberhart
    • Delmar Mayor
      Now held by Josh Heuer

    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

    Mike Zimmer (Sen. 35)Norlin G. Mommsen (Rep. 70)

    U.S. House:District 1

    Clinton CountyDelwood schools