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Local taxes › Decatur County › Lamoni

City

Lamoni

Decatur County · How cities work

$3,900 a yearproperty tax on a $200,000 home here, FY27, for every local government ($46.32 per $1,000 of taxable value)1
$1,360 a yearof that goes to the city ($16.15 per $1,000)
$913,716property taxes the city levies, FY27
$2.3Mcity 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.

  • Douglas FosterLamoni Mayor · elected November 4, 2025
  • Karen RobertsLamoni City Council At-Large · elected November 4, 2025
  • Terry BoswellLamoni City Council At-Large · elected November 4, 2025
  • Tony CrandellLamoni City Council At-Large · elected November 4, 2025
  • Jordan OmsteadLamoni City Council At-Large · elected November 7, 2023
  • Nathaniel SilverLamoni 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 Lamoni

Homes and businesses in most of Lamoni pay a combined $46.32 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, $16.15. Estimate your bill.

  • City of Lamoni$16.1535%
  • Lamoni schools$15.2233%
  • Decatur County$9.5921%
  • Decatur County Hospital$3.247%
  • Southwestern Community College$1.072%
  • Decatur County Assessor$0.732%
  • Decatur County Extension (ISU Extension and Outreach)$0.31<1%

Rates over time

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

YearCombinedCity’s own
FY20$54.03$16.65
FY21$52.55$16.53
FY22$51.39$16.43
FY23$50.60$16.42
FY24$50.88$16.45
FY25$50.07$16.44
FY26$49.89$16.44
FY27$46.32$16.15
Show the numbers
YearCombinedCity’s own
FY20$54.03$16.65
FY21$52.55$16.53
FY22$51.39$16.43
FY23$50.60$16.42
FY24$50.88$16.45
FY25$50.07$16.44
FY26$49.89$16.44
FY27$46.32$16.15

Compared with places this size3

Lamoni’s city property tax rate of $16.15 per $1,000 is the 29th highest of 103 Iowa cities with 1,400–3,100 people. The middle of the group is $14.15.

Eldora: $26.87Pocahontas: $20.79Rockwell City: $20.74Bloomfield: $20.41Belmond: $19.86Sibley: $19.77Sac City: $19.69Traer: $19.56Corning: $19.36Lake City: $19.32Corydon: $18.22Toledo: $18.21La Porte City: $18.08Tama: $17.74Clarion: $17.74Britt: $17.72Missouri Valley: $17.68Madrid: $16.93Manson: $16.87Nashua: $16.81Ackley: $16.63West Union: $16.60Audubon: $16.52Monona: $16.41Grundy Center: $16.36Belle Plaine: $16.34Colfax: $16.25Durant: $16.24Marengo: $16.10Holstein: $15.81State Center: $15.80Pleasantville: $15.80Postville: $15.68Earlham: $15.55Tipton: $15.54Brooklyn: $15.49Stuart: $15.48Mount Ayr: $15.32Granger: $15.22Sigourney: $15.20Guttenberg: $15.19Sumner: $14.83Woodbine: $14.80Bedford: $14.66Manning: $14.62Van Meter: $14.60Rock Rapids: $14.57Jesup: $14.31Kingsley: $14.25Urbana: $14.20Parkersburg: $14.15Hartley: $14.11Ida Grove: $14.10Woodward: $14.05Guthrie Center: $14.04Lake Mills: $13.82Montezuma: $13.79Gilbert: $13.71Wilton: $13.62Avoca: $13.51Wapello: $13.29Hudson: $13.19Center Point: $13.19Greenfield: $13.13Hawarden: $13.02Akron: $12.93Leon: $12.93Garner: $12.86Slater: $12.79Bellevue: $12.67Sanborn: $12.62New London: $12.56Lisbon: $12.50Dallas Center: $12.42Onawa: $12.32Remsen: $12.32Monroe: $12.28Denver: $12.27Alta: $12.13Reinbeck: $12.10Atkins: $11.99Wellman: $11.88Blue Grass: $11.79Hull: $11.79Columbus Junction: $11.71Cascade: $11.64West Branch: $11.63Mitchellville: $11.54Palo: $11.49Prairie City: $11.38Northwood: $11.28Mediapolis: $11.27Ely: $11.08Ogden: $10.99Farley: $10.91Oakland: $10.85Moville: $10.67Kalona: $10.37Walcott: $10.29Peosta: $9.82Epworth: $9.42Fairfax: $8.10Lamoni: $16.15$8.10 lowest$26.87 highestmiddle
See all 103
#PlaceRate per $1,000People
1Eldora$26.872,595
2Pocahontas$20.791,848
3Rockwell City$20.742,185
4Bloomfield$20.412,773
5Belmond$19.862,405
6Sibley$19.772,787
7Sac City$19.691,992
8Traer$19.561,547
9Corning$19.361,509
10Lake City$19.321,656
11Corydon$18.221,563
12Toledo$18.212,372
13La Porte City$18.082,267
14Tama$17.742,997
15Clarion$17.742,751
16Britt$17.722,001
17Missouri Valley$17.682,638
18Madrid$16.932,824
19Manson$16.871,646
20Nashua$16.811,515
21Ackley$16.631,538
22West Union$16.602,435
23Audubon$16.522,008
24Monona$16.411,462
25Grundy Center$16.362,821
26Belle Plaine$16.342,335
27Colfax$16.252,305
28Durant$16.241,798
29Lamoni$16.152,072
30Marengo$16.102,415
31Holstein$15.811,475
32State Center$15.801,403
33Pleasantville$15.801,696
34Postville$15.682,418
35Earlham$15.551,411
36Tipton$15.543,059
37Brooklyn$15.491,474
38Stuart$15.481,887
39Mount Ayr$15.321,616
40Granger$15.222,095
41Sigourney$15.201,974
42Guttenberg$15.191,804
43Sumner$14.832,032
44Woodbine$14.801,707
45Bedford$14.661,474
46Manning$14.621,390
47Van Meter$14.601,840
48Rock Rapids$14.572,709
49Jesup$14.312,541
50Kingsley$14.251,394
51Urbana$14.201,635
52Parkersburg$14.151,986
53Hartley$14.111,584
54Ida Grove$14.101,988
55Woodward$14.051,383
56Guthrie Center$14.041,579
57Lake Mills$13.822,077
58Montezuma$13.791,421
59Gilbert$13.711,397
60Wilton$13.622,914
61Avoca$13.511,685
62Wapello$13.292,026
63Hudson$13.192,916
64Center Point$13.192,578
65Greenfield$13.131,988
66Hawarden$13.022,630
67Akron$12.931,545
68Leon$12.931,779
69Garner$12.863,049
70Slater$12.791,626
71Bellevue$12.672,321
72Sanborn$12.621,463
73New London$12.561,853
74Lisbon$12.502,238
75Dallas Center$12.421,993
76Onawa$12.322,795
77Remsen$12.321,681
78Monroe$12.282,021
79Denver$12.271,955
80Alta$12.132,039
81Reinbeck$12.101,673
82Atkins$11.992,168
83Wellman$11.881,531
84Blue Grass$11.791,707
85Hull$11.792,459
86Columbus Junction$11.711,794
87Cascade$11.642,396
88West Branch$11.632,876
89Mitchellville$11.542,686
90Palo$11.491,554
91Prairie City$11.381,722
92Northwood$11.282,047
93Mediapolis$11.271,679
94Ely$11.082,371
95Ogden$10.991,970
96Farley$10.911,723
97Oakland$10.851,519
98Moville$10.671,707
99Kalona$10.372,762
100Walcott$10.291,556
101Peosta$9.822,195
102Epworth$9.422,042
103Fairfax$8.102,937

The $8.10 limit

Lamoni’s general levy is $7.89 per $1,000 of taxable value in FY27, $0.21 below the limit.4 539 of 934 Iowa cities have a higher general levy. All cities.

FY23 $8.10 · FY24 $8.10 · FY25 $8.13 · FY26 $8.13 · FY27 $7.89 (before FY25, the general levy alone)

Outside the limit: $8.26 more5

  • Total Employee Benefit Levies$5.53 · $311,533
  • Debt Service Levy$1.41 · $81,643
  • Liability, property & self insurance costs$1.32 · $74,064

Tax increment financing (TIF)

$1.6M of taxable value in Lamoni is in TIF districts’ increment (3% of the city’s taxable value), 2025 valuations, taxed in FY27.6 It budgeted $39,597 in TIF revenue for FY24.

$48,977
$41,742

What that value would raise at each government’s rate, FY277

Taxes on TIF value go to the city’s TIF fund instead of the governments that levy them, including about $23,964 of the city’s own.

  • Decatur County$14,578
YearTIF revenue
FY20$48,977
FY21$47,744
FY22$44,571
FY23$41,742
Show the numbers
YearTIF revenue
FY20$48,977
FY21$47,744
FY22$44,571
FY23$41,742

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$444,11949%
  • Total Employee Benefit Levies$311,53334%
  • Debt Service Levy$81,6439%
  • Liability, property & self insurance costs$74,0648%

Budget and spending

Reading a local budget

Where each dollar of Lamoni’s budget goes, FY26

Business Type / Enterprise: 75¢ of every dollar75¢Public Safety: 8¢ of every dollar8¢Public Works: 7¢ of every dollarGeneral Government: 4¢ of every dollarCulture and Recreation: 4¢ 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 102 Iowa cities closest in size (1,400–3,100 people).

Where it goesOf each dollarCities this size (102)
Business Type / Enterprise75¢41¢
Public Safety8¢11¢
Public Works7¢10¢
General Government4¢6¢
Culture and Recreation4¢8¢
Everything else2¢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$858,26938%
  • Public Safety$614,56827%
  • Culture and Recreation$315,20714%
  • General Government$212,2619%
  • Community and Economic Development$168,6697%
  • Debt Service$81,6434%

The state’s FY27 file doesn’t include business type / enterprise yet ($5.7M in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$349,982$621,987
Public Safety$302,015$469,114
Health and Social Services$0$0
General Government$232,496$279,126
Debt Service$692,375$109,680
Culture and Recreation$218,181$289,756
Community and Economic Development$0$162,664
Capital Projects$0$642,635
Business Type / Enterprise$4.6M$4.4M

What it spent each year

FY24 left out8

$7.2M
$7.2M

Debt, reserves and audits

How local debt works · What an audit tells you

What Lamoni owes

$1.6M at June 30, 2026: $815 per resident. 583rd most per resident of 939 Iowa places of its kind (the list).9

$4.1M
$1.6M
June 30OwedPer resident
2026$1.6M$815
2025$1.6M$803
2024$1.9M$962
2023$2.2M$1,117
2022$1.9M$955
2021$2.3M$1,169
2020$2.2M$1,107
2019$2.4M$1,232
2018$3.2M$1,606
2017$3.6M$1,833
2016$2.6M$1,339
2015$3.0M$1,539
2014$3.0M$1,519
2013$3.4M$1,733
2012$3.4M$1,723
2011$3.7M$1,866
2010$4.1M$2,104
Show the numbers
June 30OwedPer resident
2026$1.6M$815
2025$1.6M$803
2024$1.9M$962
2023$2.2M$1,117
2022$1.9M$955
2021$2.3M$1,169
2020$2.2M$1,107
2019$2.4M$1,232
2018$3.2M$1,606
2017$3.6M$1,833
2016$2.6M$1,339
2015$3.0M$1,539
2014$3.0M$1,519
2013$3.4M$1,733
2012$3.4M$1,723
2011$3.7M$1,866
2010$4.1M$2,104

Down 61% since 2010.

The 5% limit10

General obligation debt is $724,777, 17% of the limit of about $4.3M (5% of $85.4M, the full value of its taxable property in 2024).

6 obligations at June 30, 2026
KindForPaid off byOwed
Revenue BondsRevenue loans USDA RD2032$637,272
General ObligationStreet Improvments 2023 Overlay West Main, South Oak, and 10th Street2037$436,340
General ObligationSmith Street Project 20162032$288,437
Revenue Bonds2026 Freightliner w/Packer2036$159,850
Revenue BondsLMU - DW0147R2030$77,740
Capital Leases/Lease to Purchase2004 International 7400 and 2014 Freightliner2026$5,520

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 balances11. A city’s audit has them; the Auditor of State lists every city’s reports.

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? 12

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: $279,636 in FY25, down 13% since FY19 while prices rose 25%, so it buys 31% less. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$281,033$270,957$274,867$279,636
Commercial and industrial tax replacement (“backfill”)$19,944$20,726$15,951–

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.

$109,544
$0
    YearGrants and projects
    FY19$21,706
    FY20$4,206
    FY21$109,544
    FY22$4,578
    FY23$3,638
    FY24$0
    FY25$0
    Show the numbers
    YearGrants and projects
    FY19$21,706
    FY20$4,206
    FY21$109,544
    FY22$4,578
    FY23$3,638
    FY24$0
    FY25$0

    Has it kept up with prices?

    Each source from FY19 to FY25, after inflation.

    • Road Use Tax (streets)−26%$300,228 → $279,636, down 7% since FY19 while prices rose 25%, so it buys 26% 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 45% since FY19 while prices rose 25%, so it buys 16% more.

    $260,182
    $225,922

    Federal grants, for comparison: $170,205 in FY25.

    Business awards

    Every award statewide

    State economic development awards

    Community college new jobs training: 1 contract since 2003 worth $75K, for 12 pledged jobs.

    Awards 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)13.

    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 Lamoni; 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.

    • Lamoni City Council At-Large (2 seats)
      Now held by Nathaniel Silver, Jordan Omstead
    • Lamoni Mayor
      Now held by Douglas Foster

    Candidates as county auditors and civicAPI list them; a filing can take a few days to appear here14.

    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 ballot15.

    Related places

    At the Statehouse and in Congress16

    Amy Sinclair (Sen. 12)Sam Wengryn (Rep. 24)

    U.S. House:District 3

    Decatur CountyLamoni schools