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Local taxes › Des Moines County › Middletown

City

Middletown

Des Moines County · How cities work

$2,900 a yearproperty tax on a $200,000 home here, FY27, for every local government ($34.42 per $1,000 of taxable value)1
$770 a yearof that goes to the city ($9.16 per $1,000)
$114,737property taxes the city levies, FY27
$246,750city 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.

  • Jerry L. AndersonMiddletown City Council At-Large · elected November 4, 2025
  • Rhett KirchnerMiddletown City Council At-Large · elected November 4, 2025
  • Rodney JohnsonMiddletown Mayor · elected November 4, 2025
  • Earl E MartinMiddletown City Council At-Large · elected November 7, 2023
  • Rodney JohnsonMiddletown City Council At-Large · elected November 7, 2023
  • Scott BlomMiddletown 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 Middletown

Homes and businesses in most of Middletown pay a combined $34.42 per $1,000 of taxable value (FY27). They pay it all to the Des Moines County treasurer, who passes each government its share; the city sets and gets only its own piece, $9.16. Estimate your bill.

Rates over time

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

YearCombinedCity’s own
FY20$37.37$13.28
FY21$36.39$13.32
FY22$35.64$12.33
FY23$33.62$11.44
FY24$29.35$8.10
FY25$29.71$8.52
FY26$33.58$8.55
FY27$34.42$9.16
Show the numbers
YearCombinedCity’s own
FY20$37.37$13.28
FY21$36.39$13.32
FY22$35.64$12.33
FY23$33.62$11.44
FY24$29.35$8.10
FY25$29.71$8.52
FY26$33.58$8.55
FY27$34.42$9.16

Compared with places this size3

Middletown’s city property tax rate of $9.16 per $1,000 is the 32nd lowest of 196 Iowa cities with 240–550 people. The middle of the group is $12.65.

Stanhope: $29.10Rolfe: $22.67Fenton: $22.05Elliott: $21.61Charter Oak: $21.32Oxford Junction: $20.84Earling: $20.47Pomeroy: $19.60Fort Atkinson: $19.19Salem: $19.15Cumberland: $18.42Massena: $18.23Swea City: $18.04Elma: $17.82Callender: $17.78Casey: $17.72Dows: $17.70Vail: $17.66Ringsted: $17.65Emerson: $17.54Thompson: $17.25Ashton: $17.17Pierson: $17.12Burt: $17.10Pisgah: $17.09Latimer: $16.96Lohrville: $16.95Lakota: $16.84Marble Rock: $16.78Auburn: $16.65Mccallsburg: $16.58Whittemore: $16.54Irwin: $16.46Titonka: $16.45Truro: $16.34Lewis: $16.25Corwith: $16.22Duncombe: $16.10Bayard: $16.05Scranton: $16.01Granville: $16.00Minburn: $15.75Peterson: $15.27Russell: $15.18Zearing: $14.99Arlington: $14.98Maynard: $14.85Plainfield: $14.84Ryan: $14.84Otho: $14.82Wyoming: $14.81Humeston: $14.80Gilmore City: $14.60Sabula: $14.38Garrison: $14.38Halbur: $14.37Lorimor: $14.36Collins: $14.32Kimballton: $14.27Ocheyedan: $14.22Steamboat Rock: $14.19Garwin: $14.08Farragut: $14.07Mystic: $14.01Lime Springs: $13.95Dow City: $13.94Wesley: $13.91Diagonal: $13.91Bussey: $13.83Mondamin: $13.82Livermore: $13.78Fertile: $13.70Stockport: $13.68Albion: $13.58Quimby: $13.58Lamont: $13.57New Albin: $13.55Persia: $13.41Lawler: $13.39Lacona: $13.38Ute: $13.26New Market: $13.25Plymouth: $13.21Harcourt: $13.21Bennett: $13.16Ridgeway: $13.10Farmersburg: $13.09Anthon: $13.05Little Rock: $13.03Lehigh: $12.97Menlo: $12.92Templeton: $12.91Silver City: $12.87Martelle: $12.83Malcom: $12.82Delmar: $12.68Galva: $12.68Badger: $12.67Martensdale: $12.63Williams: $12.57Maurice: $12.56Norway: $12.53Clearfield: $12.50Kensett: $12.47Mccausland: $12.45Spillville: $12.40Modale: $12.34Mingo: $12.31Brandon: $12.29Blakesburg: $12.21Bonaparte: $12.17Macedonia: $12.12Hawkeye: $12.11Kiron: $12.03Colesburg: $11.97Liscomb: $11.96Thornton: $11.86Runnells: $11.79Allerton: $11.72Atalissa: $11.71Kelley: $11.69Orient: $11.66Ellsworth: $11.57Cincinnati: $11.57Delta: $11.52Terril: $11.48Westside: $11.45Holland: $11.37Churdan: $11.31Mallard: $11.28Miles: $11.28Milton: $10.98New Vienna: $10.91Letts: $10.91Goose Lake: $10.89Birmingham: $10.87Charlotte: $10.86Yale: $10.85Richland: $10.82Batavia: $10.77Hornick: $10.74Riverdale: $10.67Bode: $10.64Union: $10.58Calamus: $10.47Lovilia: $10.46Danbury: $10.43Lytton: $10.38Radcliffe: $10.37Stacyville: $10.36Rhodes: $10.36Deloit: $10.28Protivin: $10.28Andrew: $10.22Royal: $10.20Bronson: $10.14Rudd: $10.13Defiance: $10.05Floyd: $10.02Cumming: $9.85Breda: $9.80Lynnville: $9.68Salix: $9.63Farnhamville: $9.18Alleman: $9.12Lester: $8.94Ainsworth: $8.62Rowley: $8.31Gilman: $8.10Bertram: $8.10Grandview: $8.10Lost Nation: $8.10Nichols: $8.10Luana: $7.98Lockridge: $7.92Delhi: $7.81Klemme: $7.74Pulaski: $7.58Beacon: $7.56Sheldahl: $7.56Worthington: $7.50Harpers Ferry: $7.49Marquette: $7.08Columbus City: $6.94Donahue: $6.83Libertyville: $6.60Crawfordsville: $6.44New Virginia: $5.97Holy Cross: $5.91Conesville: $5.86University Park: $5.27Orleans: $4.13Maharishi Vedic City: $3.87Wahpeton: $3.19West Okoboji: $2.92Middletown: $9.16$2.92 lowest$29.10 highestmiddle
See all 196
#PlaceRate per $1,000People
1Stanhope$29.10354
2Rolfe$22.67505
3Fenton$22.05250
4Elliott$21.61328
5Charter Oak$21.32521
6Oxford Junction$20.84424
7Earling$20.47394
8Pomeroy$19.60511
9Fort Atkinson$19.19300
10Salem$19.15380
11Cumberland$18.42248
12Massena$18.23352
13Swea City$18.04545
14Elma$17.82493
15Callender$17.78361
16Casey$17.72387
17Dows$17.70509
18Vail$17.66383
19Ringsted$17.65346
20Emerson$17.54401
21Thompson$17.25478
22Ashton$17.17434
23Pierson$17.12335
24Burt$17.10404
25Pisgah$17.09248
26Latimer$16.96477
27Lohrville$16.95366
28Lakota$16.84261
29Marble Rock$16.78258
30Auburn$16.65253
31Mccallsburg$16.58356
32Whittemore$16.54478
33Irwin$16.46320
34Titonka$16.45491
35Truro$16.34515
36Lewis$16.25358
37Corwith$16.22259
38Duncombe$16.10374
39Bayard$16.05402
40Scranton$16.01496
41Granville$16.00302
42Minburn$15.75317
43Peterson$15.27321
44Russell$15.18475
45Zearing$14.99508
46Arlington$14.98415
47Maynard$14.85466
48Plainfield$14.84392
49Ryan$14.84348
50Otho$14.82417
51Wyoming$14.81526
52Humeston$14.80472
53Gilmore City$14.60484
54Sabula$14.38498
55Garrison$14.38345
56Halbur$14.37268
57Lorimor$14.36377
58Collins$14.32503
59Kimballton$14.27281
60Ocheyedan$14.22424
61Steamboat Rock$14.19261
62Garwin$14.08469
63Farragut$14.07480
64Mystic$14.01318
65Lime Springs$13.95467
66Dow City$13.94477
67Wesley$13.91382
68Diagonal$13.91331
69Bussey$13.83378
70Mondamin$13.82335
71Livermore$13.78382
72Fertile$13.70300
73Stockport$13.68272
74Albion$13.58444
75Quimby$13.58245
76Lamont$13.57429
77New Albin$13.55435
78Persia$13.41292
79Lawler$13.39392
80Lacona$13.38336
81Ute$13.26326
82New Market$13.25381
83Plymouth$13.21368
84Harcourt$13.21257
85Bennett$13.16330
86Ridgeway$13.10261
87Farmersburg$13.09264
88Anthon$13.05534
89Little Rock$13.03447
90Lehigh$12.97395
91Menlo$12.92347
92Templeton$12.91337
93Silver City$12.87244
94Martelle$12.83250
95Malcom$12.82257
96Delmar$12.68541
97Galva$12.68416
98Badger$12.67540
99Martensdale$12.63413
100Williams$12.57299
101Maurice$12.56271
102Norway$12.53463
103Clearfield$12.50277
104Kensett$12.47256
105Mccausland$12.45314
106Spillville$12.40371
107Modale$12.34284
108Mingo$12.31314
109Brandon$12.29331
110Blakesburg$12.21273
111Bonaparte$12.17357
112Macedonia$12.12266
113Hawkeye$12.11429
114Kiron$12.03262
115Colesburg$11.97379
116Liscomb$11.96292
117Thornton$11.86394
118Runnells$11.79467
119Allerton$11.72432
120Atalissa$11.71287
121Kelley$11.69312
122Orient$11.66363
123Ellsworth$11.57495
124Cincinnati$11.57280
125Delta$11.52257
126Terril$11.48310
127Westside$11.45283
128Holland$11.37261
129Churdan$11.31359
130Mallard$11.28255
131Miles$11.28400
132Milton$10.98395
133New Vienna$10.91384
134Letts$10.91358
135Goose Lake$10.89250
136Birmingham$10.87371
137Charlotte$10.86386
138Yale$10.85265
139Richland$10.82532
140Batavia$10.77434
141Hornick$10.74255
142Riverdale$10.67385
143Bode$10.64304
144Union$10.58378
145Calamus$10.47348
146Lovilia$10.46456
147Danbury$10.43315
148Lytton$10.38274
149Radcliffe$10.37540
150Stacyville$10.36436
151Rhodes$10.36269
152Deloit$10.28246
153Protivin$10.28264
154Andrew$10.22374
155Royal$10.20379
156Bronson$10.14294
157Rudd$10.13339
158Defiance$10.05248
159Floyd$10.02297
160Cumming$9.85527
161Breda$9.80492
162Lynnville$9.68382
163Salix$9.63303
164Farnhamville$9.18364
165Middletown$9.16365
166Alleman$9.12439
167Lester$8.94309
168Ainsworth$8.62511
169Rowley$8.31264
170Gilman$8.10530
171Bertram$8.10267
172Grandview$8.10431
173Lost Nation$8.10425
174Nichols$8.10317
175Luana$7.98303
176Lockridge$7.92245
177Delhi$7.81438
178Klemme$7.74429
179Pulaski$7.58259
180Beacon$7.56434
181Sheldahl$7.56312
182Worthington$7.50374
183Harpers Ferry$7.49273
184Marquette$7.08434
185Columbus City$6.94385
186Donahue$6.83336
187Libertyville$6.60278
188Crawfordsville$6.44278
189New Virginia$5.97499
190Holy Cross$5.91348
191Conesville$5.86350
192University Park$5.27476
193Orleans$4.13503
194Maharishi Vedic City$3.87290
195Wahpeton$3.19337
196West Okoboji$2.92311

The $8.10 limit

Middletown’s general levy is $7.94 per $1,000 of taxable value in FY27, $0.16 below the limit.4 482 of 934 Iowa cities have a higher general levy. All cities.

FY23 $8.10 · FY24 $7.83 · FY25 $8.10 · FY26 $8.10 · FY27 $7.94 (before FY25, the general levy alone)

Outside the limit: $1.22 more5

  • Debt Service Levy$0.78 · $9,769
  • Liability, property & self insurance costs$0.44 · $5,443

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$99,10087%
  • Debt Service Levy$9,7699%
  • Liability, property & self insurance costs$5,4435%

Budget and spending

Reading a local budget

Where each dollar of Middletown’s budget goes, FY26

General Government: 41¢ of every dollar41¢Public Works: 38¢ of every dollar38¢Public Safety: 16¢ of every dollar16¢Culture and Recreation: 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 195 Iowa cities closest in size (240–550 people).

Where it goesOf each dollarCities this size (195)
General Government41¢15¢
Public Works38¢19¢
Public Safety16¢9¢
Culture and Recreation5¢8¢

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$87,04935%
  • Public Works$62,50025%
  • Debt Service$57,87223%
  • Public Safety$32,04113%
  • Culture and Recreation$7,2883%
Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$25,000$8,000
Public Safety$24,100$27,700
Health and Social Services$0$0
General Government$66,000$62,200
Debt Service$0$0
Culture and Recreation$7,600$6,000
Community and Economic Development$0$0
Capital Projects$0$0
Business Type / Enterprise$0$0

What it spent each year

FY24 left out6

$483,014

Debt, reserves and audits

How local debt works · What an audit tells you

What Middletown owes

$211,699 at June 30, 2026: $583 per resident. 625th most per resident of 939 Iowa places of its kind (the list).7

$634,113
$211,699
June 30OwedPer resident
2026$211,699$583
2025$259,525$715
2024$305,468$842
2023$432,507$1,191
2022$432,507$1,191
2021$432,507$1,191
2020$559,186$1,540
2019$559,186$1,540
2018$545,476$1,503
2017$579,396$1,596
2016$634,113$1,747
2015$626,532$1,726
2014$0$0
2013$57,611$159
2012$57,611$159
2011$0$0
2010$71,250$196
Show the numbers
June 30OwedPer resident
2026$211,699$583
2025$259,525$715
2024$305,468$842
2023$432,507$1,191
2022$432,507$1,191
2021$432,507$1,191
2020$559,186$1,540
2019$559,186$1,540
2018$545,476$1,503
2017$579,396$1,596
2016$634,113$1,747
2015$626,532$1,726
2014$0$0
2013$57,611$159
2012$57,611$159
2011$0$0
2010$71,250$196

Up 197% since 2010.

The 5% limit8

General obligation debt is $0, 0% of the limit of about $1.2M (5% of $24.6M, the full value of its taxable property in 2024).

1 obligation at June 30, 2026
KindForPaid off byOwed
LoansWater Main Project2030$211,699

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 balances9. Middletown’s latest audit has them: Periodic Examination, period ending Monday, June 30, 2025 (PDF).

Audits10

The latest: Periodic Examination for the period ending Monday, June 30, 2025 (PDF), released Tuesday, March 31, 2026, by the Auditor of State.

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

1 earlier report for Middletown

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? 11

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: $41,445 in FY25, up 35% since FY19 while prices rose 25%, so it buys 7% more. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$40,127$42,591$41,221$41,445

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.

$75,000
$0
    YearGrants and projects
    FY19$75,000
    FY20$0
    FY21$0
    FY22$0
    FY23$0
    FY24$0
    FY25$0
    Show the numbers
    YearGrants and projects
    FY19$75,000
    FY20$0
    FY21$0
    FY22$0
    FY23$0
    FY24$0
    FY25$0

    Has it kept up with prices?

    Each source from FY19 to FY25, after inflation.

    • Road Use Tax (streets)+7%$30,804 → $41,445, up 35% 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 82% since FY19 while prices rose 25%, so it buys 45% more.

    $68,688
    $68,375

    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)12.

    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

    2 seats: the top 2 win.

    Local races from civicAPI and county auditors for Middletown; 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.

    • Middletown City Council At-Large (3 seats)
      Now held by Earl E Martin, Rodney Johnson, Scott Blom
    • Middletown Mayor
      Now held by Rodney Johnson

    Candidates as county auditors and civicAPI list them; a filing can take a few days to appear here13.

    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 ballot14.

    Related places

    At the Statehouse and in Congress15

    Mark S. Lofgren (Sen. 48)Taylor R. Collins (Rep. 95)

    U.S. House:District 1

    Des Moines CountyBurlington schools