Local taxes › Clinton County › Lost Nation

City

Lost Nation

Clinton County · How cities work

$2,540 a yearproperty tax on a $200,000 home here, FY27, for every local government ($30.21 per $1,000 of taxable value)1
$680 a yearof that goes to the city ($8.10 per $1,000)
$72,022property taxes the city levies, FY27
$257,165city 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.

  • D.J. FullerLost Nation City Council At-Large · elected November 4, 2025
  • Kendall BufordLost Nation City Council At-Large · elected November 4, 2025
  • Ramon GilroyLost Nation Mayor · elected November 4, 2025
  • Roger CollumLost Nation City Council At-Large · elected November 4, 2025
  • Marshall Alen FischleinLost Nation City Council At-Large · elected November 7, 2023
  • Travis HainstockLost Nation 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 Lost Nation

Homes and businesses in most of Lost Nation pay a combined $30.21 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, $8.10. Estimate your bill.

Rates over time

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

YearCombinedCity’s own
FY20$31.15$8.10
FY21$30.76$8.10
FY22$31.54$8.10
FY23$31.55$8.10
FY24$31.26$8.10
FY25$33.78$8.10
FY26$33.13$8.10
FY27$30.21$8.10
Show the numbers
YearCombinedCity’s own
FY20$31.15$8.10
FY21$30.76$8.10
FY22$31.54$8.10
FY23$31.55$8.10
FY24$31.26$8.10
FY25$33.78$8.10
FY26$33.13$8.10
FY27$30.21$8.10

Compared with places this size3

Lost Nation’s city property tax rate of $8.10 per $1,000 is the 23rd lowest of 180 Iowa cities with 280–640 people. The middle of the group is $12.91.

Stanhope: $29.10Rolfe: $22.67Elliott: $21.61Charter Oak: $21.32Oxford Junction: $20.84Earling: $20.47Pomeroy: $19.60Fort Atkinson: $19.19Salem: $19.15Dumont: $19.04Dexter: $18.69Fonda: $18.52Massena: $18.23Swea City: $18.04Elma: $17.82Callender: $17.78Casey: $17.72Dows: $17.70New Hartford: $17.69Vail: $17.66Ringsted: $17.65Emerson: $17.54Murray: $17.44Thompson: $17.25Ashton: $17.17Pierson: $17.12Burt: $17.10Latimer: $16.96Lohrville: $16.95Elk Horn: $16.78Mccallsburg: $16.58Whittemore: $16.54Irwin: $16.46Titonka: $16.45Early: $16.35Truro: $16.34Lewis: $16.25Duncombe: $16.10Bayard: $16.05Scranton: $16.01Granville: $16.00Minden: $15.77Minburn: $15.75Peterson: $15.27Russell: $15.18Stanwood: $15.12Zearing: $14.99Arlington: $14.98Maynard: $14.85Plainfield: $14.84Ryan: $14.84Otho: $14.82Wyoming: $14.81Humeston: $14.80Hopkinton: $14.79Gilmore City: $14.60Sabula: $14.38Garrison: $14.38Lorimor: $14.36Collins: $14.32Clermont: $14.30Moulton: $14.25Ocheyedan: $14.22Garwin: $14.08Farragut: $14.07Mystic: $14.01Lime Springs: $13.95Dow City: $13.94Wesley: $13.91Diagonal: $13.91Bussey: $13.83Mondamin: $13.82Livermore: $13.78Fertile: $13.70Albion: $13.58Lamont: $13.57New Albin: $13.55Persia: $13.41Lawler: $13.39Lacona: $13.38Ute: $13.26New Market: $13.25Plymouth: $13.21Bennett: $13.16Quasqueton: $13.12Farmington: $13.10Anthon: $13.05Little Rock: $13.03Lehigh: $12.97Menlo: $12.92Templeton: $12.91Brighton: $12.88Goldfield: $12.73Delmar: $12.68Galva: $12.68Badger: $12.67Martensdale: $12.63Williams: $12.57Norway: $12.53Everly: $12.51Mccausland: $12.45Spillville: $12.40Modale: $12.34Mingo: $12.31Brandon: $12.29Moravia: $12.27Bonaparte: $12.17Hawkeye: $12.11Colesburg: $11.97Liscomb: $11.96Albert City: $11.88Thornton: $11.86Runnells: $11.79Allerton: $11.72Atalissa: $11.71Kelley: $11.69Orient: $11.66Ellsworth: $11.57Terril: $11.48Churdan: $11.31Miles: $11.28Sutherland: $11.25Arcadia: $11.23Milton: $10.98Ireton: $10.93New Vienna: $10.91Letts: $10.91Birmingham: $10.87Charlotte: $10.86Richland: $10.82Grand Mound: $10.78Batavia: $10.77Riverdale: $10.67Bode: $10.64Union: $10.58Calamus: $10.47Lovilia: $10.46Danbury: $10.43Radcliffe: $10.37Stacyville: $10.36Andrew: $10.22Royal: $10.20Bronson: $10.14Rudd: $10.13Floyd: $10.02What Cheer: $10.01Cumming: $9.85Breda: $9.80Lynnville: $9.68Salix: $9.63Farnhamville: $9.18Middletown: $9.16Alleman: $9.12Lester: $8.94Crescent: $8.72Ainsworth: $8.62Gilman: $8.10Grandview: $8.10Kellogg: $8.10Nichols: $8.10Luana: $7.98Agency: $7.94Delhi: $7.81Klemme: $7.74Beacon: $7.56Sheldahl: $7.56Worthington: $7.50Marquette: $7.08Columbus City: $6.94Donahue: $6.83Keystone: $6.80New Virginia: $5.97Holy Cross: $5.91Conesville: $5.86University Park: $5.27Orleans: $4.13Maharishi Vedic City: $3.87Wahpeton: $3.19West Okoboji: $2.92Lost Nation: $8.10$2.92 lowest$29.10 highestmiddle
See all 180
#PlaceRate per $1,000People
1Stanhope$29.10354
2Rolfe$22.67505
3Elliott$21.61328
4Charter Oak$21.32521
5Oxford Junction$20.84424
6Earling$20.47394
7Pomeroy$19.60511
8Fort Atkinson$19.19300
9Salem$19.15380
10Dumont$19.04614
11Dexter$18.69631
12Fonda$18.52636
13Massena$18.23352
14Swea City$18.04545
15Elma$17.82493
16Callender$17.78361
17Casey$17.72387
18Dows$17.70509
19New Hartford$17.69555
20Vail$17.66383
21Ringsted$17.65346
22Emerson$17.54401
23Murray$17.44609
24Thompson$17.25478
25Ashton$17.17434
26Pierson$17.12335
27Burt$17.10404
28Latimer$16.96477
29Lohrville$16.95366
30Elk Horn$16.78631
31Mccallsburg$16.58356
32Whittemore$16.54478
33Irwin$16.46320
34Titonka$16.45491
35Early$16.35571
36Truro$16.34515
37Lewis$16.25358
38Duncombe$16.10374
39Bayard$16.05402
40Scranton$16.01496
41Granville$16.00302
42Minden$15.77581
43Minburn$15.75317
44Peterson$15.27321
45Russell$15.18475
46Stanwood$15.12612
47Zearing$14.99508
48Arlington$14.98415
49Maynard$14.85466
50Plainfield$14.84392
51Ryan$14.84348
52Otho$14.82417
53Wyoming$14.81526
54Humeston$14.80472
55Hopkinton$14.79622
56Gilmore City$14.60484
57Sabula$14.38498
58Garrison$14.38345
59Lorimor$14.36377
60Collins$14.32503
61Clermont$14.30571
62Moulton$14.25596
63Ocheyedan$14.22424
64Garwin$14.08469
65Farragut$14.07480
66Mystic$14.01318
67Lime Springs$13.95467
68Dow City$13.94477
69Wesley$13.91382
70Diagonal$13.91331
71Bussey$13.83378
72Mondamin$13.82335
73Livermore$13.78382
74Fertile$13.70300
75Albion$13.58444
76Lamont$13.57429
77New Albin$13.55435
78Persia$13.41292
79Lawler$13.39392
80Lacona$13.38336
81Ute$13.26326
82New Market$13.25381
83Plymouth$13.21368
84Bennett$13.16330
85Quasqueton$13.12587
86Farmington$13.10583
87Anthon$13.05534
88Little Rock$13.03447
89Lehigh$12.97395
90Menlo$12.92347
91Templeton$12.91337
92Brighton$12.88592
93Goldfield$12.73617
94Delmar$12.68541
95Galva$12.68416
96Badger$12.67540
97Martensdale$12.63413
98Williams$12.57299
99Norway$12.53463
100Everly$12.51570
101Mccausland$12.45314
102Spillville$12.40371
103Modale$12.34284
104Mingo$12.31314
105Brandon$12.29331
106Moravia$12.27625
107Bonaparte$12.17357
108Hawkeye$12.11429
109Colesburg$11.97379
110Liscomb$11.96292
111Albert City$11.88627
112Thornton$11.86394
113Runnells$11.79467
114Allerton$11.72432
115Atalissa$11.71287
116Kelley$11.69312
117Orient$11.66363
118Ellsworth$11.57495
119Terril$11.48310
120Churdan$11.31359
121Miles$11.28400
122Sutherland$11.25628
123Arcadia$11.23588
124Milton$10.98395
125Ireton$10.93571
126New Vienna$10.91384
127Letts$10.91358
128Birmingham$10.87371
129Charlotte$10.86386
130Richland$10.82532
131Grand Mound$10.78608
132Batavia$10.77434
133Riverdale$10.67385
134Bode$10.64304
135Union$10.58378
136Calamus$10.47348
137Lovilia$10.46456
138Danbury$10.43315
139Radcliffe$10.37540
140Stacyville$10.36436
141Andrew$10.22374
142Royal$10.20379
143Bronson$10.14294
144Rudd$10.13339
145Floyd$10.02297
146What Cheer$10.01595
147Cumming$9.85527
148Breda$9.80492
149Lynnville$9.68382
150Salix$9.63303
151Farnhamville$9.18364
152Middletown$9.16365
153Alleman$9.12439
154Lester$8.94309
155Crescent$8.72626
156Ainsworth$8.62511
157Gilman$8.10530
158Lost Nation$8.10425
159Grandview$8.10431
160Kellogg$8.10597
161Nichols$8.10317
162Luana$7.98303
163Agency$7.94623
164Delhi$7.81438
165Klemme$7.74429
166Beacon$7.56434
167Sheldahl$7.56312
168Worthington$7.50374
169Marquette$7.08434
170Columbus City$6.94385
171Donahue$6.83336
172Keystone$6.80616
173New Virginia$5.97499
174Holy Cross$5.91348
175Conesville$5.86350
176University Park$5.27476
177Orleans$4.13503
178Maharishi Vedic City$3.87290
179Wahpeton$3.19337
180West Okoboji$2.92311

The $8.10 limit

Lost Nation’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$69,970100%

Budget and spending

Reading a local budget

Where each dollar of Lost Nation’s budget goes, FY26

Business Type / Enterprise: 34¢ of every dollar34¢Public Works: 31¢ of every dollar31¢General Government: 12¢ of every dollar12¢Culture and Recreation: 8¢ of every dollar8¢Capital Projects: 6¢ of every dollarEverything else: 9¢ of every dollar9¢

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 179 Iowa cities closest in size (280–640 people).

Where it goesOf each dollarCities this size (179)
Business Type / Enterprise34¢39¢
Public Works31¢18¢
General Government12¢15¢
Culture and Recreation8¢9¢
Capital Projects6¢4¢
Everything else9¢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$145,01656%
  • General Government$49,94319%
  • Culture and Recreation$36,21314%
  • Public Safety$18,4937%
  • Community and Economic Development$7,0003%
  • Health and Social Services$5000%

The state’s FY27 file doesn’t include business type / enterprise yet ($141,712 in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$125,906$118,171
Public Safety$17,593$17,619
Health and Social Services$500$0
General Government$62,943$62,522
Debt Service$0$0
Culture and Recreation$38,434$26,513
Community and Economic Development$11,342$10,432
Capital Projects$24,000$18,165
Business Type / Enterprise$329,285$709,402

What it spent each year

FY24 left out5

$962,824
$603,864

Debt, reserves and audits

How local debt works · What an audit tells you

What Lost Nation owes

$156,000 at June 30, 2026: $359 per resident. 662nd most per resident of 939 Iowa places of its kind (the list).6

$509,334
$156,000
June 30OwedPer resident
2026$156,000$359
2025$167,037$385
2024$509,334$1,174
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 30OwedPer resident
2026$156,000$359
2025$167,037$385
2024$509,334$1,174
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

Down 69% since 2024.

The 5% limit7

General obligation debt is $0, 0% of the limit of about $947,849 (5% of $19.0M, the full value of its taxable property in 2024).

1 obligation at June 30, 2026
KindForPaid off byOwed
Revenue BondsNew well2042$156,000

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. Lost Nation’s latest audit has them: Periodic Examination Follow-Up, period ending Sunday, December 31, 2017 (PDF).

Audits9

The latest: Periodic Examination Follow-Up for the period ending Sunday, December 31, 2017 (PDF), released Thursday, February 7, 2019, by the Auditor of State.

1 earlier report for Lost Nation

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: $50,648 in FY25, up 7% since FY19 while prices rose 25%, so it buys 15% less. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$49,557$49,077$50,375$50,648

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.

$507,721
$119,226
  • State Revolving Loan Fund$117,90199%
  • State Library direct aid$1,3251%
YearGrants and projects
FY19$0
FY20$0
FY21$1,349
FY22$31,692
FY23$31,741
FY24$507,721
FY25$119,226
Show the numbers
YearGrants and projects
FY19$0
FY20$0
FY21$1,349
FY22$31,692
FY23$31,741
FY24$507,721
FY25$119,226

Has it kept up with prices?

Each source from FY19 to FY25, after inflation.

  • Road Use Tax (streets)−15%$47,358 → $50,648, up 7% since FY19 while prices rose 25%, so it buys 15% 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 43% since FY19 while prices rose 25%, so it buys 14% more.

$67,336

Federal grants, for comparison: $31,327 in FY25.

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)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 Lost Nation; 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.

  • Lost Nation City Council At-Large (2 seats)
    Now held by Travis Hainstock, Marshall Alen Fischlein
  • Lost Nation Mayor
    Now held by Ramon Gilroy

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.

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