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Local taxes › Dallas County › Dexter

City

Dexter

Dallas County · How cities work

$2,780 a yearproperty tax on a $200,000 home here, FY27, for every local government ($33.05 per $1,000 of taxable value)1
$1,570 a yearof that goes to the city ($18.69 per $1,000)
$458,843property taxes the city levies, FY27
$637,869city 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.

  • Chantele CraigDexter City Council At-Large · elected November 4, 2025
  • Linda CopeDexter City Council At-Large · elected November 4, 2025
  • TJ MorehouseDexter City Council At-Large · elected November 4, 2025
  • Brody WarriorDexter City Council At-Large · elected November 7, 2023
  • Dennis ClemetsonDexter Mayor · elected November 7, 2023
  • Joshua EnglandDexter 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 Dexter

Homes and businesses in most of Dexter pay a combined $33.05 per $1,000 of taxable value (FY27). They pay it all to the Dallas County treasurer, who passes each government its share; the city sets and gets only its own piece, $18.69. Estimate your bill.

Rates over time

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

YearCombinedCity’s own
FY20$31.52$11.95
FY21$30.72$11.62
FY22$29.52$10.86
FY23$24.80$10.87
FY24$25.49$11.35
FY25$31.23$16.64
FY26$31.86$16.56
FY27$33.05$18.69
Show the numbers
YearCombinedCity’s own
FY20$31.52$11.95
FY21$30.72$11.62
FY22$29.52$10.86
FY23$24.80$10.87
FY24$25.49$11.35
FY25$31.23$16.64
FY26$31.86$16.56
FY27$33.05$18.69

Compared with places this size3

Dexter’s city property tax rate of $18.69 per $1,000 is the 11th highest of 184 Iowa cities with 420–940 people. The middle of the group is $12.87.

Exira: $24.81Rolfe: $22.67Dayton: $22.51Charter Oak: $21.32Oxford Junction: $20.84Correctionville: $19.84Pomeroy: $19.60Allison: $19.06Dumont: $19.04Seymour: $18.78Fonda: $18.52Kanawha: $18.11Swea City: $18.04Alden: $17.90Elma: $17.82Dows: $17.70New Hartford: $17.69Walnut: $17.46Murray: $17.44Thompson: $17.25Gowrie: $17.17Ashton: $17.17Colo: $17.14Latimer: $16.96Adair: $16.84Elk Horn: $16.78Oxford: $16.70Buffalo Center: $16.58Whittemore: $16.54Bancroft: $16.52Titonka: $16.45Eldon: $16.42Early: $16.35Truro: $16.34Scranton: $16.01Armstrong: $15.87Ruthven: $15.84Minden: $15.77Walker: $15.74Newell: $15.49Riceville: $15.31Neola: $15.30Russell: $15.18Gilbertville: $15.15Stanwood: $15.12Stratford: $15.03Zearing: $14.99Readlyn: $14.99Maynard: $14.85Wyoming: $14.81Humeston: $14.80Hopkinton: $14.79Essex: $14.76Gilmore City: $14.60Garnavillo: $14.52Maxwell: $14.50Sabula: $14.38Collins: $14.32Clermont: $14.30Moulton: $14.25Ocheyedan: $14.22Mcgregor: $14.20Olin: $14.19Primghar: $14.18Garwin: $14.08Farragut: $14.07Elgin: $14.05Lime Springs: $13.95Dow City: $13.94Ossian: $13.88Redfield: $13.73Victor: $13.72Edgewood: $13.64Sioux Rapids: $13.63Donnellson: $13.63Albion: $13.58Gladbrook: $13.58Lamont: $13.57New Albin: $13.55Rockford: $13.52Boyden: $13.39Van Horne: $13.27Keota: $13.21De Soto: $13.18Quasqueton: $13.12Farmington: $13.10Anthon: $13.05Little Rock: $13.03Coggon: $12.99Earlville: $12.90Brighton: $12.88Danville: $12.87Montrose: $12.78Goldfield: $12.73Wellsburg: $12.68Delmar: $12.68Badger: $12.67Stanton: $12.62Hospers: $12.58Norway: $12.53Everly: $12.51Hazleton: $12.48West Point: $12.39Preston: $12.38Alburnett: $12.30Hubbard: $12.30Moravia: $12.27Hedrick: $12.22Carson: $12.22Wheatland: $12.18Schaller: $12.14Hawkeye: $12.11Afton: $11.96Lowden: $11.93Albert City: $11.88Runnells: $11.79Allerton: $11.72Merrill: $11.64Ellsworth: $11.57Morning Sun: $11.50Battle Creek: $11.49Wall Lake: $11.43West Bend: $11.42Dakota City: $11.39Dunkerton: $11.30Sutherland: $11.25Arcadia: $11.23Whiting: $11.21Shelby: $11.17Blairstown: $11.04Manilla: $11.01Hamburg: $10.95Ireton: $10.93Fontanelle: $10.88Richland: $10.82Grand Mound: $10.78Batavia: $10.77Cambridge: $10.53Lovilia: $10.46Swisher: $10.39Schleswig: $10.39Melbourne: $10.38Radcliffe: $10.37Stacyville: $10.36Ventura: $10.22Milo: $10.20Hartford: $10.16What Cheer: $10.01Newhall: $9.99Cumming: $9.85Graettinger: $9.81Breda: $9.80Doon: $9.78Long Grove: $9.59Alleman: $9.12Winthrop: $8.94Crescent: $8.72Ainsworth: $8.62Keosauqua: $8.58Grand Junction: $8.57Princeton: $8.24Gilman: $8.10Grandview: $8.10Kellogg: $8.10Lakeside: $8.10Lost Nation: $8.10Agency: $7.94Hills: $7.94Fremont: $7.86Delhi: $7.81Klemme: $7.74Beacon: $7.56Sully: $7.41Fruitland: $7.21Marquette: $7.08Wayland: $7.07Raymond: $6.85Keystone: $6.80Shueyville: $6.79New Virginia: $5.97University Park: $5.27Orleans: $4.13Okoboji: $3.83Dexter: $18.69$3.83 lowest$24.81 highestmiddle
See all 184
#PlaceRate per $1,000People
1Exira$24.81766
2Rolfe$22.67505
3Dayton$22.51766
4Charter Oak$21.32521
5Oxford Junction$20.84424
6Correctionville$19.84759
7Pomeroy$19.60511
8Allison$19.06937
9Dumont$19.04614
10Seymour$18.78646
11Dexter$18.69631
12Fonda$18.52636
13Kanawha$18.11638
14Swea City$18.04545
15Alden$17.90738
16Elma$17.82493
17Dows$17.70509
18New Hartford$17.69555
19Walnut$17.46728
20Murray$17.44609
21Thompson$17.25478
22Gowrie$17.17943
23Ashton$17.17434
24Colo$17.14856
25Latimer$16.96477
26Adair$16.84792
27Elk Horn$16.78631
28Oxford$16.70715
29Buffalo Center$16.58839
30Whittemore$16.54478
31Bancroft$16.52677
32Titonka$16.45491
33Eldon$16.42788
34Early$16.35571
35Truro$16.34515
36Scranton$16.01496
37Armstrong$15.87847
38Ruthven$15.84710
39Minden$15.77581
40Walker$15.74671
41Newell$15.49850
42Riceville$15.31807
43Neola$15.30917
44Russell$15.18475
45Gilbertville$15.15792
46Stanwood$15.12612
47Stratford$15.03688
48Zearing$14.99508
49Readlyn$14.99857
50Maynard$14.85466
51Wyoming$14.81526
52Humeston$14.80472
53Hopkinton$14.79622
54Essex$14.76721
55Gilmore City$14.60484
56Garnavillo$14.52751
57Maxwell$14.50862
58Sabula$14.38498
59Collins$14.32503
60Clermont$14.30571
61Moulton$14.25596
62Ocheyedan$14.22424
63Mcgregor$14.20725
64Olin$14.19652
65Primghar$14.18893
66Garwin$14.08469
67Farragut$14.07480
68Elgin$14.05676
69Lime Springs$13.95467
70Dow City$13.94477
71Ossian$13.88777
72Redfield$13.73719
73Victor$13.72852
74Edgewood$13.64908
75Sioux Rapids$13.63722
76Donnellson$13.63859
77Albion$13.58444
78Gladbrook$13.58775
79Lamont$13.57429
80New Albin$13.55435
81Rockford$13.52722
82Boyden$13.39694
83Van Horne$13.27768
84Keota$13.21888
85De Soto$13.18937
86Quasqueton$13.12587
87Farmington$13.10583
88Anthon$13.05534
89Little Rock$13.03447
90Coggon$12.99691
91Earlville$12.90713
92Brighton$12.88592
93Danville$12.87910
94Montrose$12.78734
95Goldfield$12.73617
96Wellsburg$12.68709
97Delmar$12.68541
98Badger$12.67540
99Stanton$12.62664
100Hospers$12.58703
101Norway$12.53463
102Everly$12.51570
103Hazleton$12.48711
104West Point$12.39903
105Preston$12.38940
106Alburnett$12.30672
107Hubbard$12.30837
108Moravia$12.27625
109Hedrick$12.22717
110Carson$12.22772
111Wheatland$12.18765
112Schaller$12.14702
113Hawkeye$12.11429
114Afton$11.96864
115Lowden$11.93767
116Albert City$11.88627
117Runnells$11.79467
118Allerton$11.72432
119Merrill$11.64713
120Ellsworth$11.57495
121Morning Sun$11.50702
122Battle Creek$11.49683
123Wall Lake$11.43739
124West Bend$11.42770
125Dakota City$11.39764
126Dunkerton$11.30840
127Sutherland$11.25628
128Arcadia$11.23588
129Whiting$11.21725
130Shelby$11.17730
131Blairstown$11.04705
132Manilla$11.01756
133Hamburg$10.95863
134Ireton$10.93571
135Fontanelle$10.88684
136Richland$10.82532
137Grand Mound$10.78608
138Batavia$10.77434
139Cambridge$10.53844
140Lovilia$10.46456
141Swisher$10.39909
142Schleswig$10.39820
143Melbourne$10.38771
144Radcliffe$10.37540
145Stacyville$10.36436
146Ventura$10.22701
147Milo$10.20762
148Hartford$10.16729
149What Cheer$10.01595
150Newhall$9.99887
151Cumming$9.85527
152Graettinger$9.81810
153Breda$9.80492
154Doon$9.78640
155Long Grove$9.59849
156Alleman$9.12439
157Winthrop$8.94814
158Crescent$8.72626
159Ainsworth$8.62511
160Keosauqua$8.58944
161Grand Junction$8.57715
162Princeton$8.24917
163Gilman$8.10530
164Grandview$8.10431
165Kellogg$8.10597
166Lakeside$8.10695
167Lost Nation$8.10425
168Agency$7.94623
169Hills$7.94911
170Fremont$7.86688
171Delhi$7.81438
172Klemme$7.74429
173Beacon$7.56434
174Sully$7.41891
175Fruitland$7.21928
176Marquette$7.08434
177Wayland$7.07935
178Raymond$6.85754
179Keystone$6.80616
180Shueyville$6.79725
181New Virginia$5.97499
182University Park$5.27476
183Orleans$4.13503
184Okoboji$3.83729

The $8.10 limit

Dexter’s general levy is $8.78 per $1,000 of taxable value in FY27, $0.68 above the limit; it has to come down in steps.4 4 of 934 Iowa cities have a higher general levy. All cities.

FY23 $8.10 · FY24 $8.10 · FY25 $8.78 · FY26 $8.78 · FY27 $8.78 (before FY25, the general levy alone)

Outside the limit: $9.91 more5

  • Liability, property & self insurance costs$5.80 · $141,864
  • Debt Service Levy$3.51 · $85,699
  • Total Employee Benefit Levies$0.60 · $14,778

Tax increment financing (TIF)

Dexter’s TIF revenue, from its reports to the state.

$173,246
$460
YearTIF revenue
FY16$173,246
FY17$40,193
FY18$31,270
FY19$460
Show the numbers
YearTIF revenue
FY16$173,246
FY17$40,193
FY18$31,270
FY19$460

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$214,50747%
  • Liability, property & self insurance costs$141,86431%
  • Debt Service Levy$85,69919%
  • Total Employee Benefit Levies$14,7783%

Budget and spending

Reading a local budget

Where each dollar of Dexter’s budget goes, FY26

Capital Projects: 40¢ of every dollar40¢Business Type / Enterprise: 19¢ of every dollar19¢Public Works: 11¢ of every dollar11¢General Government: 11¢ of every dollar11¢Debt Service: 7¢ of every dollar7¢Everything else: 11¢ of every dollar11¢

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 183 Iowa cities closest in size (420–940 people).

Where it goesOf each dollarCities this size (183)
Capital Projects40¢6¢
Business Type / Enterprise19¢40¢
Public Works11¢17¢
General Government11¢12¢
Debt Service7¢5¢
Everything else11¢20¢

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$178,43428%
  • General Government$176,55028%
  • Culture and Recreation$103,31016%
  • Debt Service$86,98914%
  • Public Safety$80,08613%
  • Community and Economic Development$12,5002%

The state’s FY27 file doesn’t include business type / enterprise yet ($313,665 in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$188,339$338,805
Public Safety$72,813$75,464
Health and Social Services$0$0
General Government$116,446$153,092
Debt Service$1,422$1,422
Culture and Recreation$92,150$105,990
Community and Economic Development$500$4,657
Capital Projects$43,735$272,846
Business Type / Enterprise$294,148$270,281

What it spent each year

FY24 left out6

$3.5M

Debt, reserves and audits

How local debt works · What an audit tells you

What Dexter owes

$2.0M at June 30, 2026: $3,090 per resident. 272nd most per resident of 939 Iowa places of its kind (the list).7

$2.1M
$2.0M
June 30OwedPer resident
2026$2.0M$3,090
2025$2.1M$3,309
2024$659,260$1,030
2023$702,069$1,097
2022$749,251$1,171
2021$5,673$9
2020$725,214$1,133
2019$750,579$1,173
2018$800,020$1,250
2017$816,361$1,276
2016$850,935$1,330
2015$866,441$1,354
2014$1.0M$1,621
2013$1.2M$1,932
2012$1.2M$1,932
2011$1.5M$2,274
2010$1.5M$2,274
Show the numbers
June 30OwedPer resident
2026$2.0M$3,090
2025$2.1M$3,309
2024$659,260$1,030
2023$702,069$1,097
2022$749,251$1,171
2021$5,673$9
2020$725,214$1,133
2019$750,579$1,173
2018$800,020$1,250
2017$816,361$1,276
2016$850,935$1,330
2015$866,441$1,354
2014$1.0M$1,621
2013$1.2M$1,932
2012$1.2M$1,932
2011$1.5M$2,274
2010$1.5M$2,274

Up 36% since 2010.

Money in reserve

The state’s budget files don’t include cities’ fund balances8. Dexter’s latest audit has them: Financial Statement, period ending Tuesday, June 30, 2020 (PDF).

Audits9

The latest: Financial Statement for the period ending Tuesday, June 30, 2020 (PDF), released Friday, October 21, 2022, by the Auditor of State.

4 earlier reports for Dexter

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: $92,189 in FY25, up 14% since FY19 while prices rose 25%, so it buys 9% less. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$87,747$88,071$90,402$90,892
Commercial and industrial tax replacement (“backfill”)–$3,633$1,557$1,297

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.

$403,595
  • State grants$403,595100%
YearGrants and projects
FY19$1,803
FY20$1,683
FY21$8,534
FY22$2,178
FY23$2,975
FY24$84,672
FY25$403,595
Show the numbers
YearGrants and projects
FY19$1,803
FY20$1,683
FY21$8,534
FY22$2,178
FY23$2,975
FY24$84,672
FY25$403,595

Has it kept up with prices?

Each source from FY19 to FY25, after inflation.

  • Road Use Tax (streets)−8%$78,932 → $90,892, up 15% since FY19 while prices rose 25%, so it buys 8% less
  • Commercial and industrial tax replacement (“backfill”)−54%$2,241 → $1,297, down 42% since FY19 while prices rose 25%, so it buys 54% 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 105% since FY19 while prices rose 25%, so it buys 63% more.

$236,518
$233,075

Federal grants, for comparison: $261,075 in FY23.

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 · 1

3 seats: the top 3 win.

Local races from civicAPI and county auditors for Dexter; 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.

  • Dexter City Council At-Large (2 seats)
    Now held by Brody Warrior, Joshua England
  • Dexter Mayor
    Now held by Dennis Clemetson

Candidates as county auditors and civicAPI list them; a filing can take a few days to appear here12.

Past ballot measures

  • Public Measure FSNovember 7, 2023

    Failed Yes 47.0% (85) · No 53.0% (96)

    Passes with more yes votes than no.

  • Public Measure UYNovember 7, 2023

    Passed Yes 63.6% (117) · No 36.4% (67)

    Passes with more yes votes than no.

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

Amy Sinclair (Sen. 12)Ray Sorensen (Rep. 23)

U.S. House:District 3

Dallas CountyWest Central Valley schools