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Local taxes › Clinton County › Low Moor

City

Low Moor

Clinton County · How cities work

$2,600 a yearproperty tax on a $200,000 home here, FY27, for every local government ($30.90 per $1,000 of taxable value)1
$680 a yearof that goes to the city ($8.10 per $1,000)
$73,458property taxes the city levies, FY27
$376,700city 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.

  • Brent NielsenLow Moor City Council At-Large · elected November 4, 2025
  • Heather HoenigLow Moor City Council At-Large · elected November 4, 2025
  • Kyle ThomsenLow Moor City Council At-Large · elected November 4, 2025
  • Lynn PetersenLow Moor City Council At-Large · elected November 4, 2025
  • Mark RoodeLow Moor City Council At-Large · elected November 4, 2025
  • Thomas GoldensophLow Moor Mayor · elected November 4, 2025
  • Angelia ClarkLow Moor City Council At-Large · elected November 7, 2023
  • Brandi PrayLow Moor City Council At-Large · elected November 7, 2023
  • Courtney GoldensophLow Moor City Council At-Large · elected November 7, 2023
  • Karna RehrLow Moor 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 Low Moor

Homes and businesses in most of Low Moor pay a combined $30.90 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 Low Moor pay, and the city government’s own piece of it.

YearCombinedCity’s own
FY20$31.29$8.10
FY21$30.85$8.10
FY22$31.64$8.10
FY23$31.35$8.10
FY24$30.85$8.10
FY25$30.48$8.10
FY26$32.81$8.10
FY27$30.90$8.10
Show the numbers
YearCombinedCity’s own
FY20$31.29$8.10
FY21$30.85$8.10
FY22$31.64$8.10
FY23$31.35$8.10
FY24$30.85$8.10
FY25$30.48$8.10
FY26$32.81$8.10
FY27$30.90$8.10

Compared with places this size3

Low Moor’s city property tax rate of $8.10 per $1,000 is the 31st lowest of 199 Iowa cities with 160–360 people. The middle of the group is $11.88.

Stanhope: $29.10Fenton: $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: $19.19Cumberland: $18.42Jamaica: $18.24Massena: $18.23Callender: $17.78Ringsted: $17.65Pierson: $17.12Pisgah: $17.09Lakota: $16.84Marble Rock: $16.78Auburn: $16.65Mccallsburg: $16.58Prescott: $16.53Irwin: $16.46Montour: $16.37Lewis: $16.25Corwith: $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: $14.89Ryan: $14.84Ladora: $14.74Magnolia: $14.68Bagley: $14.63Davis City: $14.45Lucas: $14.40Garrison: $14.38Halbur: $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: $13.03Menlo: $12.92Templeton: $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: $12.18Bonaparte: $12.17Hanlontown: $12.17Stout: $12.14Macedonia: $12.12Paton: $12.09Decatur: $12.08Kiron: $12.03Rembrandt: $12.03Liscomb: $11.96New Providence: $11.88Parnell: $11.78Joice: $11.72Atalissa: $11.71Cantril: $11.69Kelley: $11.69Orient: $11.66Wadena: $11.65Cincinnati: $11.57Delta: $11.52Terril: $11.48Westside: $11.45College Springs: $11.44Holland: $11.37Churdan: $11.31Mallard: $11.28Renwick: $11.16Dundee: $11.14Randolph: $11.08Rake: $11.05Frederika: $10.99Letts: $10.91Alexander: $10.90Goose Lake: $10.89Yale: $10.85Lambs Grove: $10.78Hornick: $10.74Woden: $10.68Bode: $10.64Cleghorn: $10.49Calamus: $10.47Danbury: $10.43Lytton: $10.38Stockton: $10.37Rhodes: $10.36Dedham: $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: $9.62Luxemburg: $9.58Rippey: $9.42Elberon: $9.16Dixon: $9.03Lester: $8.94Blairsburg: $8.93Oakville: $8.89Harvey: $8.71Washta: $8.65Moorland: $8.61Ollie: $8.44Thor: $8.38Rowley: $8.31South English: $8.27Thurman: $8.26Boxholm: $8.11Bertram: $8.10Fostoria: $8.10Nichols: $8.10Laurel: $8.10Lineville: $8.10Luana: $7.98Lockridge: $7.92Mount Auburn: $7.86Haverhill: $7.86Grand River: $7.86Olds: $7.86Lidderdale: $7.68Pulaski: $7.58Sheldahl: $7.56Fredonia: $7.55Harpers Ferry: $7.49Alvord: $7.41Donahue: $6.83Packwood: $6.77Libertyville: $6.60Keswick: $6.49Crawfordsville: $6.44Holy Cross: $5.91Oakland Acres: $5.88Conesville: $5.86Maharishi Vedic City: $3.87Wahpeton: $3.19West Okoboji: $2.92Sherrill: $2.66Rickardsville: $2.27Low Moor: $8.10$2.27 lowest$29.10 highestmiddle
See all 199
#PlaceRate per $1,000People
1Stanhope$29.10354
2Fenton$22.05250
3Soldier$21.92176
4Coulter$21.80220
5Chelsea$21.61207
6Elliott$21.61328
7Smithland$21.12184
8Volga$20.23200
9Alta Vista$19.88219
10Arthur$19.86218
11Coin$19.59171
12Garden Grove$19.20173
13Fort Atkinson$19.19300
14Cumberland$18.42248
15Jamaica$18.24196
16Massena$18.23352
17Callender$17.78361
18Ringsted$17.65346
19Pierson$17.12335
20Pisgah$17.09248
21Lakota$16.84261
22Marble Rock$16.78258
23Auburn$16.65253
24Mccallsburg$16.58356
25Prescott$16.53186
26Irwin$16.46320
27Montour$16.37199
28Lewis$16.25358
29Corwith$16.22259
30Deep River$16.18243
31Waucoma$16.17235
32Granville$16.00302
33Minburn$15.75317
34Little Sioux$15.74170
35Moorhead$15.68186
36Onslow$15.63198
37Linden$15.62206
38Kamrar$15.47178
39Peterson$15.27321
40Greeley$15.23216
41Riverton$14.94243
42Marathon$14.89221
43Ryan$14.84348
44Ladora$14.74223
45Magnolia$14.68194
46Bagley$14.63230
47Davis City$14.45178
48Lucas$14.40176
49Garrison$14.38345
50Halbur$14.37268
51Crystal Lake$14.36243
52Kimballton$14.27281
53Steamboat Rock$14.19261
54Westgate$14.05190
55Mystic$14.01318
56Diagonal$13.91331
57Mondamin$13.82335
58Fertile$13.70300
59Stockport$13.68272
60Kellerton$13.60241
61Quimby$13.58245
62Meservey$13.43212
63Persia$13.41292
64Lacona$13.38336
65Leland$13.31240
66Ute$13.26326
67Harcourt$13.21257
68Bennett$13.16330
69Ridgeway$13.10261
70Farmersburg$13.09264
71Portsmouth$13.05187
72Clutier$13.03209
73Menlo$12.92347
74Templeton$12.91337
75Silver City$12.87244
76Patterson$12.84176
77Martelle$12.83250
78Malcom$12.82257
79Blencoe$12.57223
80Williams$12.57299
81Maurice$12.56271
82Clearfield$12.50277
83Kensett$12.47256
84Mccausland$12.45314
85Aurora$12.40165
86Modale$12.34284
87Mingo$12.31314
88Brandon$12.29331
89Blakesburg$12.21273
90Cushing$12.18225
91Bonaparte$12.17357
92Hanlontown$12.17200
93Stout$12.14194
94Macedonia$12.12266
95Paton$12.09217
96Decatur$12.08174
97Kiron$12.03262
98Rembrandt$12.03199
99Liscomb$11.96292
100New Providence$11.88233
101Parnell$11.78190
102Joice$11.72206
103Atalissa$11.71287
104Cantril$11.69224
105Kelley$11.69312
106Orient$11.66363
107Wadena$11.65201
108Cincinnati$11.57280
109Delta$11.52257
110Terril$11.48310
111Westside$11.45283
112College Springs$11.44172
113Holland$11.37261
114Churdan$11.31359
115Mallard$11.28255
116Renwick$11.16228
117Dundee$11.14193
118Randolph$11.08183
119Rake$11.05179
120Frederika$10.99206
121Letts$10.91358
122Alexander$10.90165
123Goose Lake$10.89250
124Yale$10.85265
125Lambs Grove$10.78174
126Hornick$10.74255
127Woden$10.68183
128Bode$10.64304
129Cleghorn$10.49235
130Calamus$10.47348
131Danbury$10.43315
132Lytton$10.38274
133Stockton$10.37171
134Rhodes$10.36269
135Dedham$10.28221
136Deloit$10.28246
137Protivin$10.28264
138Meriden$10.28175
139Drakesville$10.24170
140Bronson$10.14294
141Hancock$10.13199
142Rudd$10.13339
143La Motte$10.09235
144Melvin$10.05196
145Defiance$10.05248
146Floyd$10.02297
147Barnum$9.96186
148Panama$9.85234
149Grafton$9.83212
150Ionia$9.65220
151Salix$9.63303
152Van Wert$9.62175
153Luxemburg$9.58240
154Rippey$9.42217
155Elberon$9.16178
156Dixon$9.03204
157Lester$8.94309
158Blairsburg$8.93175
159Oakville$8.89198
160Harvey$8.71242
161Washta$8.65206
162Moorland$8.61169
163Ollie$8.44196
164Thor$8.38182
165Rowley$8.31264
166South English$8.27196
167Thurman$8.26162
168Boxholm$8.11177
169Low Moor$8.10242
170Bertram$8.10267
171Fostoria$8.10229
172Nichols$8.10317
173Laurel$8.10214
174Lineville$8.10194
175Luana$7.98303
176Lockridge$7.92245
177Mount Auburn$7.86162
178Haverhill$7.86164
179Grand River$7.86192
180Olds$7.86174
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
192Holy Cross$5.91348
193Oakland Acres$5.88178
194Conesville$5.86350
195Maharishi Vedic City$3.87290
196Wahpeton$3.19337
197West Okoboji$2.92311
198Sherrill$2.66176
199Rickardsville$2.27204

The $8.10 limit

Low Moor’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$72,483100%

Budget and spending

Reading a local budget

Where each dollar of Low Moor’s budget goes, FY26

Business Type / Enterprise: 39¢ of every dollar39¢Public Works: 32¢ of every dollar32¢General Government: 19¢ of every dollar19¢Public Safety: 6¢ of every dollarCulture and Recreation: 3¢ 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 197 Iowa cities closest in size (160–360 people).

Where it goesOf each dollarCities this size (197)
Business Type / Enterprise39¢35¢
Public Works32¢21¢
General Government19¢19¢
Public Safety6¢9¢
Culture and Recreation3¢8¢
Everything else2¢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$206,00055%
  • General Government$71,70019%
  • Public Safety$65,50017%
  • Culture and Recreation$28,5008%
  • Community and Economic Development$5,0001%

The state’s FY27 file doesn’t include business type / enterprise yet ($123,640 in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$63,990$48,558
Public Safety$19,500$18,606
Health and Social Services$0$0
General Government$57,700$47,048
Debt Service$0$0
Culture and Recreation$22,450$22,406
Community and Economic Development$5,000$5,000
Capital Projects$0$0
Business Type / Enterprise$125,250$109,144

What it spent each year

FY24 left out5

$311,866

Debt, reserves and audits

How local debt works · What an audit tells you

What Low Moor owes

No debt at June 30, 2026.6

$263,746
$0
June 30OwedPer resident
2026$0$0
2025$82,000$328
2024$97,000$388
2023$111,000$444
2022$125,000$500
2021$139,000$556
2020$152,000$608
2019$165,000$660
2018$177,000$708
2017$189,000$756
2016$201,000$804
2015$212,000$848
2014$223,000$892
2013$243,746$975
2012$243,746$975
2011$263,746$1,055
2010$130,120$520
Show the numbers
June 30OwedPer resident
2026$0$0
2025$82,000$328
2024$97,000$388
2023$111,000$444
2022$125,000$500
2021$139,000$556
2020$152,000$608
2019$165,000$660
2018$177,000$708
2017$189,000$756
2016$201,000$804
2015$212,000$848
2014$223,000$892
2013$243,746$975
2012$243,746$975
2011$263,746$1,055
2010$130,120$520

Down 100% since 2010.

The 5% limit7

General obligation debt is $0, 0% of the limit of about $939,576 (5% of $18.8M, the full value of its taxable property in 2024).

Money in reserve

The state’s budget files don’t include cities’ fund balances8. Low Moor’s latest audit has them: Periodic Examination, period ending Thursday, June 30, 2022 (PDF).

Audits9

The latest: Periodic Examination for the period ending Thursday, June 30, 2022 (PDF), released Thursday, March 30, 2023, by a CPA firm.

2 earlier reports for Low Moor

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: $38,642 in FY25, up 46% since FY19 while prices rose 25%, so it buys 16% more. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$36,169$32,861$35,333$35,517
Commercial and industrial tax replacement (“backfill”)–$438$2,534$3,125

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.

$20,000
$1,000
  • Other$1,000100%
YearGrants and projects
FY19$3,528
FY20$491
FY21$1,038
FY22$1,888
FY23$20,000
FY24$0
FY25$1,000
Show the numbers
YearGrants and projects
FY19$3,528
FY20$491
FY21$1,038
FY22$1,888
FY23$20,000
FY24$0
FY25$1,000

Has it kept up with prices?

Each source from FY19 to FY25, after inflation.

  • Road Use Tax (streets)+7%$26,453 → $35,517, up 34% since FY19 while prices rose 25%, so it buys 7% more

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 24% since FY19 while prices rose 25%, so it buys 1% less.

$38,756
$37,568

Federal grants, for comparison: $18,466 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)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

5 seats: the top 5 win.

5 more →

Local races from civicAPI and county auditors for Low Moor; 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.

  • Low Moor City Council At-Large (5 seats)
    Now held by Lynn Petersen, Karna Rehr, Brandi Pray, Courtney Goldensoph, Angelia Clark
  • Low Moor Mayor
    Now held by Thomas Goldensoph

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

U.S. House:District 1

Clinton CountyCentral Clinton schools