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Local taxes › Decatur County › Leon

City

Leon

Decatur County · How cities work

$3,420 a yearproperty tax on a $200,000 home here, FY27, for every local government ($40.66 per $1,000 of taxable value)1
$1,090 a yearof that goes to the city ($12.93 per $1,000)
$575,567property taxes the city levies, FY27
$5.0Mcity 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.

  • Calieb KistlerLeon City Council At-Large · elected November 4, 2025
  • Chuck OnyettLeon City Council At-Large · elected November 4, 2025
  • Tonya LindseyLeon City Council At-Large · elected November 4, 2025
  • Bob FreyLeon Mayor · elected November 7, 2023
  • Jerry ParsonsLeon City Council At-Large · elected November 7, 2023
  • Lisa MoffettLeon 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 Leon

Homes and businesses in most of Leon pay a combined $40.66 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, $12.93. Estimate your bill.

Rates over time

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

YearCombinedCity’s own
FY20$53.07$17.06
FY21$46.88$16.29
FY22$45.03$16.25
FY23$45.59$17.52
FY24$47.23$18.90
FY25$45.74$17.77
FY26$44.87$16.90
FY27$40.66$12.93
Show the numbers
YearCombinedCity’s own
FY20$53.07$17.06
FY21$46.88$16.29
FY22$45.03$16.25
FY23$45.59$17.52
FY24$47.23$18.90
FY25$45.74$17.77
FY26$44.87$16.90
FY27$40.66$12.93

Compared with places this size3

Leon’s city property tax rate of $12.93 per $1,000 is the 37th lowest of 109 Iowa cities with 1,200–2,600 people. The middle of the group is $14.20.

Elkader: $27.11Eldora: $26.87Laurens: $24.16Pocahontas: $20.79Rockwell City: $20.74Belmond: $19.86Sac City: $19.69Traer: $19.56Corning: $19.36Lake City: $19.32Corydon: $18.22Toledo: $18.21La Porte City: $18.08Dysart: $17.95Britt: $17.72Missouri Valley: $17.68Manson: $16.87Fayette: $16.85Nashua: $16.81Ackley: $16.63West Union: $16.60Audubon: $16.52Roland: $16.51Monona: $16.41Belle Plaine: $16.34Colfax: $16.25Durant: $16.24Lamoni: $16.15Marengo: $16.10Dike: $15.94Holstein: $15.81State Center: $15.80Pleasantville: $15.80Postville: $15.68Earlham: $15.55Shell Rock: $15.52Brooklyn: $15.49Stuart: $15.48Mount Ayr: $15.32Granger: $15.22Sigourney: $15.20Guttenberg: $15.19Logan: $15.05Tripoli: $14.99Sumner: $14.83Woodbine: $14.80Bedford: $14.66Lenox: $14.65Manning: $14.62Van Meter: $14.60Coon Rapids: $14.49Jesup: $14.31Nora Springs: $14.25Kingsley: $14.25Urbana: $14.20Parkersburg: $14.15Hartley: $14.11Ida Grove: $14.10Woodward: $14.05Guthrie Center: $14.04Alton: $13.87Lake Mills: $13.82Montezuma: $13.79Gilbert: $13.71Clarksville: $13.53Avoca: $13.51Wapello: $13.29Manly: $13.29Center Point: $13.19Greenfield: $13.13Hawarden: $13.02Akron: $12.93New Sharon: $12.80Slater: $12.79Bellevue: $12.67Sanborn: $12.62New London: $12.56Lisbon: $12.50Dallas Center: $12.42Remsen: $12.32Monroe: $12.28Denver: $12.27Alta: $12.13Reinbeck: $12.10Atkins: $11.99Wellman: $11.88Blue Grass: $11.79Hull: $11.79Columbus Junction: $11.71Cascade: $11.64Palo: $11.49Prairie City: $11.38Northwood: $11.28Mediapolis: $11.27Melcher-Dallas: $11.21University Heights: $11.12Ely: $11.08Ogden: $10.99Farley: $10.91Oakland: $10.85Moville: $10.67Walcott: $10.29Central City: $10.01Peosta: $9.82Epworth: $9.42Walford: $8.72Lone Tree: $8.13Arnolds Park: $4.95Leon: $12.93$4.95 lowest$27.11 highestmiddle
See all 109
#PlaceRate per $1,000People
1Elkader$27.111,192
2Eldora$26.872,595
3Laurens$24.161,253
4Pocahontas$20.791,848
5Rockwell City$20.742,185
6Belmond$19.862,405
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
14Dysart$17.951,266
15Britt$17.722,001
16Missouri Valley$17.682,638
17Manson$16.871,646
18Fayette$16.851,193
19Nashua$16.811,515
20Ackley$16.631,538
21West Union$16.602,435
22Audubon$16.522,008
23Roland$16.511,376
24Monona$16.411,462
25Belle Plaine$16.342,335
26Colfax$16.252,305
27Durant$16.241,798
28Lamoni$16.152,072
29Marengo$16.102,415
30Dike$15.941,293
31Holstein$15.811,475
32State Center$15.801,403
33Pleasantville$15.801,696
34Postville$15.682,418
35Earlham$15.551,411
36Shell Rock$15.521,265
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
43Logan$15.051,351
44Tripoli$14.991,208
45Sumner$14.832,032
46Woodbine$14.801,707
47Bedford$14.661,474
48Lenox$14.651,355
49Manning$14.621,390
50Van Meter$14.601,840
51Coon Rapids$14.491,258
52Jesup$14.312,541
53Nora Springs$14.251,330
54Kingsley$14.251,394
55Urbana$14.201,635
56Parkersburg$14.151,986
57Hartley$14.111,584
58Ida Grove$14.101,988
59Woodward$14.051,383
60Guthrie Center$14.041,579
61Alton$13.871,248
62Lake Mills$13.822,077
63Montezuma$13.791,421
64Gilbert$13.711,397
65Clarksville$13.531,238
66Avoca$13.511,685
67Wapello$13.292,026
68Manly$13.291,233
69Center Point$13.192,578
70Greenfield$13.131,988
71Hawarden$13.022,630
72Akron$12.931,545
73Leon$12.931,779
74New Sharon$12.801,249
75Slater$12.791,626
76Bellevue$12.672,321
77Sanborn$12.621,463
78New London$12.561,853
79Lisbon$12.502,238
80Dallas Center$12.421,993
81Remsen$12.321,681
82Monroe$12.282,021
83Denver$12.271,955
84Alta$12.132,039
85Reinbeck$12.101,673
86Atkins$11.992,168
87Wellman$11.881,531
88Blue Grass$11.791,707
89Hull$11.792,459
90Columbus Junction$11.711,794
91Cascade$11.642,396
92Palo$11.491,554
93Prairie City$11.381,722
94Northwood$11.282,047
95Mediapolis$11.271,679
96Melcher-Dallas$11.211,193
97University Heights$11.121,188
98Ely$11.082,371
99Ogden$10.991,970
100Farley$10.911,723
101Oakland$10.851,519
102Moville$10.671,707
103Walcott$10.291,556
104Central City$10.011,254
105Peosta$9.822,195
106Epworth$9.422,042
107Walford$8.721,357
108Lone Tree$8.131,341
109Arnolds Park$4.951,214

The $8.10 limit

Leon’s general levy is $8.02 per $1,000 of taxable value in FY27, $0.08 below the limit.4 433 of 934 Iowa cities have a higher general levy. All cities.

FY23 $8.10 · FY24 $8.10 · FY25 $8.26 · FY26 $8.26 · FY27 $8.02 (before FY25, the general levy alone)

Outside the limit: $4.91 more5

  • Liability, property & self insurance costs$3.69 · $163,831
  • Total Employee Benefit Levies$0.72 · $31,990
  • Debt Service Levy$0.50 · $22,232

Tax increment financing (TIF)

$24,597 of taxable value in Leon is in TIF districts’ increment (0% of the city’s taxable value), 2025 valuations, taxed in FY27.6 It budgeted $14,959 in TIF revenue for FY24.

YearTIF revenue
FY23$15,041
Show the numbers
YearTIF revenue
FY23$15,041

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$355,92562%
  • Liability, property & self insurance costs$163,83129%
  • Total Employee Benefit Levies$31,9906%
  • Debt Service Levy$22,2324%

Budget and spending

Reading a local budget

Where each dollar of Leon’s budget goes, FY26

Business Type / Enterprise: 42¢ of every dollar42¢Public Works: 21¢ of every dollar21¢Community and Economic Development: 14¢ of every dollar14¢General Government: 12¢ of every dollar12¢Public Safety: 6¢ of every dollarEverything else: 5¢ 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 108 Iowa cities closest in size (1,200–2,600 people).

Where it goesOf each dollarCities this size (108)
Business Type / Enterprise42¢40¢
Public Works21¢11¢
Community and Economic Development14¢3¢
General Government12¢6¢
Public Safety6¢11¢
Everything else5¢15¢

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.

  • Capital Projects$3.0M61%
  • Public Works$753,85715%
  • Community and Economic Development$507,50010%
  • Public Safety$221,3904%
  • General Government$207,7194%
  • Culture and Recreation$174,9453%
  • Debt Service$96,1752%

The state’s FY27 file doesn’t include business type / enterprise yet ($1.6M in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$513,410$581,715
Public Safety$283,514$398,327
Health and Social Services$0$0
General Government$160,540$165,959
Debt Service$47,555$47,353
Culture and Recreation$171,073$219,382
Community and Economic Development$1.1M$171,182
Capital Projects$0$0
Business Type / Enterprise$1.4M$1.4M

What it spent each year

FY24 left out7

$4.3M

Debt, reserves and audits

How local debt works · What an audit tells you

What Leon owes

$5.0M at June 30, 2026: $2,739 per resident. 307th most per resident of 939 Iowa places of its kind (the list).8

$5.4M
$5.0M
June 30OwedPer resident
2026$5.0M$2,739
2025$1.8M$995
2024$2.3M$1,242
2023$2.5M$1,347
2022$2.6M$1,448
2021$2.6M$1,449
2020$2.8M$1,545
2019$3.0M$1,664
2018$3.1M$1,720
2017$3.3M$1,820
2016$3.4M$1,883
2015$3.5M$1,918
2014$3.5M$1,910
2013$5.4M$2,947
2012$5.0M$2,767
2011$2.7M$1,475
2010$2.7M$1,505
Show the numbers
June 30OwedPer resident
2026$5.0M$2,739
2025$1.8M$995
2024$2.3M$1,242
2023$2.5M$1,347
2022$2.6M$1,448
2021$2.6M$1,449
2020$2.8M$1,545
2019$3.0M$1,664
2018$3.1M$1,720
2017$3.3M$1,820
2016$3.4M$1,883
2015$3.5M$1,918
2014$3.5M$1,910
2013$5.4M$2,947
2012$5.0M$2,767
2011$2.7M$1,475
2010$2.7M$1,505

Up 82% since 2010.

The 5% limit9

General obligation debt is $3.3M, 95% of the limit of about $3.5M (5% of $69.8M, the full value of its taxable property in 2024).

4 obligations at June 30, 2026
KindForPaid off byOwed
General ObligationRoad Construction Bond2045$3.0M
Revenue BondsWW Treatment Plant Project Clean Water SRF CS0249R2031$1.7M
General ObligationDowntown Facade Grant City Share2045$290,000
General ObligationFire Truck Loan2027$34,000

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 balances10. Leon’s latest audit has them: Annual Examination, period ending Monday, June 30, 2025 (PDF).

Audits11

The latest: Annual Examination for the period ending Monday, June 30, 2025 (PDF), released Monday, February 9, 2026, by a CPA firm.

16 earlier reports for Leon

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: $258,759 in FY25, up 1% since FY19 while prices rose 25%, so it buys 19% less. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$255,726$250,728$259,459$258,759

Has it kept up with prices?

Each source from FY19 to FY25, after inflation.

  • Road Use Tax (streets)−19%$255,400 → $258,759, up 1% since FY19 while prices rose 25%, so it buys 19% 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 59% since FY19 while prices rose 25%, so it buys 27% more.

$244,844
$221,131

Federal grants, for comparison: $77,959 in FY25.

Business awards

Every award statewide

State economic development awards

Community college new jobs training: 1 contract since 2008 worth $585K, for 293 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 · 1

3 seats: the top 3 win.

Local races from civicAPI and county auditors for Leon; 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.

  • Leon City Council At-Large (2 seats)
    Now held by Lisa Moffett, Jerry Parsons
  • Leon Mayor
    Now held by Bob Frey

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 CountyCentral Decatur schools