Local taxes › Decatur County › Garden Grove

City

Garden Grove

Decatur County · How cities work

$4,040 a yearproperty tax on a $200,000 home here, FY27, for every local government ($47.99 per $1,000 of taxable value)1
$1,620 a yearof that goes to the city ($19.20 per $1,000)
$55,451property taxes the city levies, FY27
$112,810city 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.

  • Dennis PapinGarden Grove City Council At-Large · elected November 4, 2025
  • Jeff MurphyGarden Grove Mayor · elected November 4, 2025
  • Mike HarrahGarden Grove City Council At-Large · elected November 4, 2025
  • Robert EricsonGarden Grove City Council At-Large · elected November 4, 2025
  • Laura HortonGarden Grove City Council At-Large · elected November 7, 2023
  • Tina SelsorGarden Grove 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 Garden Grove

Homes and businesses in most of Garden Grove pay a combined $47.99 per $1,000 of taxable value (FY27). They pay it all to the Decatur County treasurer, who passes each government its share; the city sets and gets only its own piece, $19.20. Estimate your bill.

Rates over time

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

YearCombinedCity’s own
FY20$53.11$19.22
FY21$53.02$20.48
FY22$51.66$20.34
FY23$49.19$18.63
FY24$49.66$19.35
FY25$48.38$19.22
FY26$50.11$20.91
FY27$47.99$19.20
Show the numbers
YearCombinedCity’s own
FY20$53.11$19.22
FY21$53.02$20.48
FY22$51.66$20.34
FY23$49.19$18.63
FY24$49.66$19.35
FY25$48.38$19.22
FY26$50.11$20.91
FY27$47.99$19.20

Compared with places this size3

Garden Grove’s city property tax rate of $19.20 per $1,000 is the 15th highest of 198 Iowa cities with 120–260 people. The middle of the group is $11.07.

Brayton: $25.07Harris: $23.13Fenton: $22.05Soldier: $21.92Coulter: $21.80Chelsea: $21.61Smithland: $21.12Volga: $20.23Alta Vista: $19.88Arthur: $19.86Coin: $19.59Rowan: $19.53Chester: $19.30Bouton: $19.25Hastings: $18.95Swaledale: $18.62Cumberland: $18.42Jamaica: $18.24Hillsboro: $17.68Bristow: $17.39Woolstock: $17.26Pisgah: $17.09Marble Rock: $16.78Auburn: $16.65Prescott: $16.53Monmouth: $16.41Blockton: $16.37Montour: $16.37Geneva: $16.25Corwith: $16.22Deep River: $16.18Waucoma: $16.17Little Sioux: $15.74Moorhead: $15.68Onslow: $15.63Linden: $15.62Woodburn: $15.59Kamrar: $15.47Greeley: $15.23Goodell: $15.16Riverton: $14.94Marathon: $14.89Ladora: $14.74Magnolia: $14.68Bagley: $14.63Davis City: $14.45Lucas: $14.40Crystal Lake: $14.36Westgate: $14.05Palmer: $13.89Kellerton: $13.60Quimby: $13.58Ayrshire: $13.55Searsboro: $13.55Meservey: $13.43Leland: $13.31Harcourt: $13.21Calumet: $13.16Portsmouth: $13.05Clutier: $13.03Silver City: $12.87Delaware: $12.86Patterson: $12.84Martelle: $12.83Malcom: $12.82Clemons: $12.69Blencoe: $12.57Kensett: $12.47Millersburg: $12.40Aurora: $12.40Bridgewater: $12.29Cushing: $12.18Hanlontown: $12.17Stout: $12.14Webb: $12.10Paton: $12.09Decatur: $12.08Rembrandt: $12.03Shambaugh: $11.98Lone Rock: $11.92East Peru: $11.89New Providence: $11.88Henderson: $11.85Parnell: $11.78Reasnor: $11.76Ledyard: $11.74Joice: $11.72Cantril: $11.69Wadena: $11.65Exline: $11.60Beaman: $11.54Delta: $11.52College Springs: $11.44Mallard: $11.28Renwick: $11.16Linn Grove: $11.15Dundee: $11.14Randolph: $11.08Leighton: $11.07Rake: $11.05Somers: $10.99Frederika: $10.99Havelock: $10.95Alexander: $10.90Goose Lake: $10.89Lambs Grove: $10.78Wallingford: $10.75Hornick: $10.74Woden: $10.68Cleghorn: $10.49Barnes City: $10.44Stockton: $10.37Randall: $10.35Dedham: $10.28Deloit: $10.28Meriden: $10.28Drakesville: $10.24Hancock: $10.13La Motte: $10.09Melvin: $10.05Defiance: $10.05Barnum: $9.96Panama: $9.85Grafton: $9.83Clare: $9.81Tingley: $9.81Ionia: $9.65Rutland: $9.65Van Wert: $9.62Rock Falls: $9.61Kirkville: $9.59Luxemburg: $9.58Superior: $9.58Rippey: $9.42Larrabee: $9.41Hamilton: $9.35Floris: $9.29Mitchell: $9.22Westphalia: $9.18Elberon: $9.16Dixon: $9.03Blairsburg: $8.93Prairieburg: $8.91Oakville: $8.89Welton: $8.86Archer: $8.84Luther: $8.83Harvey: $8.71Washta: $8.65Moorland: $8.61Pilot Mound: $8.54Ollie: $8.44Thor: $8.38South English: $8.27Thurman: $8.26Boxholm: $8.11Fostoria: $8.10Low Moor: $8.10Westfield: $8.10Laurel: $8.10Lineville: $8.10Vincent: $8.09Lockridge: $7.92Mount Auburn: $7.86Haverhill: $7.86Grand River: $7.86Olds: $7.86Castalia: $7.86Dickens: $7.86Rose Hill: $7.86West Chester: $7.82Mcclelland: $7.79Lidderdale: $7.68Pulaski: $7.58Bernard: $7.56Fredonia: $7.55Braddyville: $7.49Alvord: $7.41Franklin: $7.31Weldon: $7.18Brunsville: $6.95Packwood: $6.77Houghton: $6.73Williamson: $6.72Keswick: $6.49Lincoln: $6.32Gravity: $6.18Ackworth: $5.90Oakland Acres: $5.88Springbrook: $5.79Maysville: $5.77Harper: $5.29Panorama Park: $4.62Sherrill: $2.66Centralia: $2.41Rickardsville: $2.27New Liberty: $2.27Garden Grove: $19.20$2.27 lowest$25.07 highestmiddle
See all 198
#PlaceRate per $1,000People
1Brayton$25.07138
2Harris$23.13145
3Fenton$22.05250
4Soldier$21.92176
5Coulter$21.80220
6Chelsea$21.61207
7Smithland$21.12184
8Volga$20.23200
9Alta Vista$19.88219
10Arthur$19.86218
11Coin$19.59171
12Rowan$19.53118
13Chester$19.30134
14Bouton$19.25125
15Garden Grove$19.20173
16Hastings$18.95157
17Swaledale$18.62136
18Cumberland$18.42248
19Jamaica$18.24196
20Hillsboro$17.68158
21Bristow$17.39139
22Woolstock$17.26141
23Pisgah$17.09248
24Marble Rock$16.78258
25Auburn$16.65253
26Prescott$16.53186
27Monmouth$16.41129
28Blockton$16.37123
29Montour$16.37199
30Geneva$16.25137
31Corwith$16.22259
32Deep River$16.18243
33Waucoma$16.17235
34Little Sioux$15.74170
35Moorhead$15.68186
36Onslow$15.63198
37Linden$15.62206
38Woodburn$15.59133
39Kamrar$15.47178
40Greeley$15.23216
41Goodell$15.16139
42Riverton$14.94243
43Marathon$14.89221
44Ladora$14.74223
45Magnolia$14.68194
46Bagley$14.63230
47Davis City$14.45178
48Lucas$14.40176
49Crystal Lake$14.36243
50Westgate$14.05190
51Palmer$13.89137
52Kellerton$13.60241
53Quimby$13.58245
54Ayrshire$13.55128
55Searsboro$13.55129
56Meservey$13.43212
57Leland$13.31240
58Harcourt$13.21257
59Calumet$13.16144
60Portsmouth$13.05187
61Clutier$13.03209
62Silver City$12.87244
63Delaware$12.86139
64Patterson$12.84176
65Martelle$12.83250
66Malcom$12.82257
67Clemons$12.69135
68Blencoe$12.57223
69Kensett$12.47256
70Millersburg$12.40135
71Aurora$12.40165
72Bridgewater$12.29145
73Cushing$12.18225
74Hanlontown$12.17200
75Stout$12.14194
76Webb$12.10139
77Paton$12.09217
78Decatur$12.08174
79Rembrandt$12.03199
80Shambaugh$11.98161
81Lone Rock$11.92143
82East Peru$11.89119
83New Providence$11.88233
84Henderson$11.85140
85Parnell$11.78190
86Reasnor$11.76157
87Ledyard$11.74118
88Joice$11.72206
89Cantril$11.69224
90Wadena$11.65201
91Exline$11.60157
92Beaman$11.54155
93Delta$11.52257
94College Springs$11.44172
95Mallard$11.28255
96Renwick$11.16228
97Linn Grove$11.15155
98Dundee$11.14193
99Randolph$11.08183
100Leighton$11.07153
101Rake$11.05179
102Somers$10.99121
103Frederika$10.99206
104Havelock$10.95127
105Alexander$10.90165
106Goose Lake$10.89250
107Lambs Grove$10.78174
108Wallingford$10.75154
109Hornick$10.74255
110Woden$10.68183
111Cleghorn$10.49235
112Barnes City$10.44152
113Stockton$10.37171
114Randall$10.35156
115Dedham$10.28221
116Deloit$10.28246
117Meriden$10.28175
118Drakesville$10.24170
119Hancock$10.13199
120La Motte$10.09235
121Melvin$10.05196
122Defiance$10.05248
123Barnum$9.96186
124Panama$9.85234
125Grafton$9.83212
126Clare$9.81133
127Tingley$9.81146
128Ionia$9.65220
129Rutland$9.65116
130Van Wert$9.62175
131Rock Falls$9.61143
132Kirkville$9.59159
133Luxemburg$9.58240
134Superior$9.58127
135Rippey$9.42217
136Larrabee$9.41116
137Hamilton$9.35125
138Floris$9.29119
139Mitchell$9.22118
140Westphalia$9.18133
141Elberon$9.16178
142Dixon$9.03204
143Blairsburg$8.93175
144Prairieburg$8.91156
145Oakville$8.89198
146Welton$8.86124
147Archer$8.84116
148Luther$8.83147
149Harvey$8.71242
150Washta$8.65206
151Moorland$8.61169
152Pilot Mound$8.54155
153Ollie$8.44196
154Thor$8.38182
155South English$8.27196
156Thurman$8.26162
157Boxholm$8.11177
158Fostoria$8.10229
159Low Moor$8.10242
160Westfield$8.10121
161Laurel$8.10214
162Lineville$8.10194
163Vincent$8.09125
164Lockridge$7.92245
165Mount Auburn$7.86162
166Haverhill$7.86164
167Grand River$7.86192
168Olds$7.86174
169Castalia$7.86141
170Dickens$7.86146
171Rose Hill$7.86156
172West Chester$7.82147
173Mcclelland$7.79147
174Lidderdale$7.68162
175Pulaski$7.58259
176Bernard$7.56117
177Fredonia$7.55227
178Braddyville$7.49142
179Alvord$7.41216
180Franklin$7.31133
181Weldon$7.18134
182Brunsville$6.95128
183Packwood$6.77186
184Houghton$6.73129
185Williamson$6.72126
186Keswick$6.49238
187Lincoln$6.32119
188Gravity$6.18149
189Ackworth$5.90117
190Oakland Acres$5.88178
191Springbrook$5.79145
192Maysville$5.77155
193Harper$5.29117
194Panorama Park$4.62142
195Sherrill$2.66176
196Centralia$2.41117
197Rickardsville$2.27204
198New Liberty$2.27141

The $8.10 limit

Garden Grove’s general levy is $7.86 per $1,000 of taxable value in FY27, $0.24 below the limit.4 586 of 934 Iowa cities have a higher general levy. All cities.

FY23 $8.10 · FY24 $8.10 · FY25 $7.89 · FY26 $8.10 · FY27 $7.86 (before FY25, the general levy alone)

Outside the limit: $11.33 more5

  • Liability, property & self insurance costs$8.53 · $24,515
  • Total Employee Benefit Levies$2.80 · $8,045

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.

  • Liability, property & self insurance costs$24,51544%
  • Consolidate General Fund$22,59141%
  • Total Employee Benefit Levies$8,04515%

Budget and spending

Reading a local budget

Where each dollar of Garden Grove’s budget goes, FY26

Business Type / Enterprise: 44¢ of every dollar44¢General Government: 27¢ of every dollar27¢Public Works: 15¢ of every dollar15¢Public Safety: 9¢ of every dollar9¢Culture and Recreation: 5¢ of every dollarEverything else: <1¢ 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 196 Iowa cities closest in size (120–260 people).

Where it goesOf each dollarCities this size (196)
Business Type / Enterprise44¢31¢
General Government27¢22¢
Public Works15¢24¢
Public Safety9¢9¢
Culture and Recreation5¢8¢
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.

  • General Government$42,25037%
  • Public Works$29,33026%
  • Public Safety$20,64918%
  • Culture and Recreation$20,48118%
  • Community and Economic Development$1000%

The state’s FY27 file doesn’t include business type / enterprise yet ($103,893 in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$17,120$28,144
Public Safety$18,150$19,024
Health and Social Services$0$0
General Government$41,900$58,628
Debt Service$0$0
Culture and Recreation$10,150$8,955
Community and Economic Development$6,750$102
Capital Projects$0$0
Business Type / Enterprise$111,769$119,372

What it spent each year

FY24 left out6

$259,336
$216,315

Debt, reserves and audits

How local debt works · What an audit tells you

What Garden Grove owes

$272,858 at June 30, 2026: $1,568 per resident. 448th most per resident of 939 Iowa places of its kind (the list).7

$504,591
$272,858
June 30OwedPer resident
2026$272,858$1,568
2025$287,518$1,652
2024$303,935$1,747
2023$319,561$1,837
2022$334,437$1,922
2021$357,993$2,057
2020$362,114$2,081
2019$386,186$2,219
2018$409,926$2,356
2017$425,203$2,444
2016$440,055$2,529
2015$454,217$2,610
2014$469,333$2,697
2013$469,333$2,697
2012$492,879$2,833
2011$504,591$2,900
2010$402,388$2,313
Show the numbers
June 30OwedPer resident
2026$272,858$1,568
2025$287,518$1,652
2024$303,935$1,747
2023$319,561$1,837
2022$334,437$1,922
2021$357,993$2,057
2020$362,114$2,081
2019$386,186$2,219
2018$409,926$2,356
2017$425,203$2,444
2016$440,055$2,529
2015$454,217$2,610
2014$469,333$2,697
2013$469,333$2,697
2012$492,879$2,833
2011$504,591$2,900
2010$402,388$2,313

Down 32% since 2010.

Money in reserve

The state’s budget files don’t include cities’ fund balances8. Garden Grove’s latest audit has them: Periodic Examination, period ending Wednesday, December 31, 2025 (PDF).

Audits9

The latest: Periodic Examination for the period ending Wednesday, December 31, 2025 (PDF), released Friday, July 10, 2026, by the Auditor of State.

The report has no Schedule of Findings Iowa Funnel could read.

1 earlier report for Garden Grove

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: $27,988 in FY24, up 40% since FY19 while prices rose 22%, so it buys 14% more. Grants are below.

Show the numbers
SourceFY21FY22FY23FY24
Road Use Tax (streets)$25,030$18,361$17,612$27,988

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.

$870
$0
    YearGrants and projects
    FY19$870
    FY20$0
    FY21$0
    FY22$0
    FY23$0
    FY24$0
    Show the numbers
    YearGrants and projects
    FY19$870
    FY20$0
    FY21$0
    FY22$0
    FY23$0
    FY24$0

    Has it kept up with prices?

    Each source from FY19 to FY24, after inflation.

    • Road Use Tax (streets)+14%$20,039 → $27,988, up 40% since FY19 while prices rose 22%, so it buys 14% 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 44% since FY19 while prices rose 25%, so it buys 15% more.

    $19,658
    $18,819

    Federal grants, for comparison: $14,747 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 · 2

    3 seats: the top 3 win.

    Local races from civicAPI and county auditors for Garden Grove; 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.

    • Garden Grove City Council At-Large (2 seats)
      Now held by Laura Horton, Tina Selsor

    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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