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Local taxes › Dubuque County › Farley

City

Farley

Dubuque County · How cities work

$2,500 a yearproperty tax on a $200,000 home here, FY27, for every local government ($29.71 per $1,000 of taxable value)1
$920 a yearof that goes to the city ($10.91 per $1,000)
$1.2Mproperty taxes the city levies, FY27
$5.4Mcity 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.

  • Brett MorrisFarley City Council At-Large · elected November 4, 2025
  • Corey John BirkelFarley City Council At-Large · elected November 4, 2025
  • Jay R. HefelFarley Mayor · elected November 4, 2025
  • Jack O'BrienFarley City Council At-Large · elected November 7, 2023
  • Joe ErionFarley City Council At-Large · elected November 7, 2023
  • Mariah KluesnerFarley 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 Farley

Homes and businesses in most of Farley pay a combined $29.71 per $1,000 of taxable value (FY27). They pay it all to the Dubuque County treasurer, who passes each government its share; the city sets and gets only its own piece, $10.91. Estimate your bill.

Rates over time

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

YearCombinedCity’s own
FY20$28.67$9.51
FY21$28.48$9.70
FY22$28.18$9.59
FY23$28.60$10.47
FY24$28.97$11.14
FY25$29.18$11.24
FY26$29.28$11.03
FY27$29.71$10.91
Show the numbers
YearCombinedCity’s own
FY20$28.67$9.51
FY21$28.48$9.70
FY22$28.18$9.59
FY23$28.60$10.47
FY24$28.97$11.14
FY25$29.18$11.24
FY26$29.28$11.03
FY27$29.71$10.91

Compared with places this size3

Farley’s city property tax rate of $10.91 per $1,000 is the 11th lowest of 109 Iowa cities with 1,200–2,600 people. The middle of the group is $14.11.

Elkader: $27.11Laurens: $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: $17.72Manson: $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: $13.29Springville: $13.22Center Point: $13.19Greenfield: $13.13Akron: $12.93Leon: $12.93New Sharon: $12.80Slater: $12.79Buffalo: $12.68Bellevue: $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: $10.99Oakland: $10.85Moville: $10.67Walcott: $10.29Lake Park: $10.25Central City: $10.01Peosta: $9.82Epworth: $9.42Walford: $8.72Lone Tree: $8.13Arnolds Park: $4.95Farley: $10.91$4.95 lowest$27.11 highestmiddle
See all 109
#PlaceRate per $1,000People
1Elkader$27.111,192
2Laurens$24.161,253
3Pocahontas$20.791,848
4Rockwell City$20.742,185
5Belmond$19.862,405
6Sac City$19.691,992
7Traer$19.561,547
8Corning$19.361,509
9Lake City$19.321,656
10Corydon$18.221,563
11Toledo$18.212,372
12La Porte City$18.082,267
13Dysart$17.951,266
14Britt$17.722,001
15Manson$16.871,646
16Fayette$16.851,193
17Nashua$16.811,515
18Ackley$16.631,538
19West Union$16.602,435
20Audubon$16.522,008
21Roland$16.511,376
22Monona$16.411,462
23Belle Plaine$16.342,335
24Colfax$16.252,305
25Durant$16.241,798
26Lamoni$16.152,072
27Marengo$16.102,415
28Dike$15.941,293
29Holstein$15.811,475
30State Center$15.801,403
31Pleasantville$15.801,696
32Postville$15.682,418
33Earlham$15.551,411
34Shell Rock$15.521,265
35Brooklyn$15.491,474
36Stuart$15.481,887
37Mount Ayr$15.321,616
38Granger$15.222,095
39Sigourney$15.201,974
40Guttenberg$15.191,804
41Logan$15.051,351
42Tripoli$14.991,208
43Sumner$14.832,032
44Woodbine$14.801,707
45Bedford$14.661,474
46Lenox$14.651,355
47Manning$14.621,390
48Van Meter$14.601,840
49Coon Rapids$14.491,258
50Jesup$14.312,541
51Nora Springs$14.251,330
52Kingsley$14.251,394
53Urbana$14.201,635
54Parkersburg$14.151,986
55Hartley$14.111,584
56Ida Grove$14.101,988
57Woodward$14.051,383
58Guthrie Center$14.041,579
59Alton$13.871,248
60Lake Mills$13.822,077
61Montezuma$13.791,421
62Gilbert$13.711,397
63Clarksville$13.531,238
64Avoca$13.511,685
65Wapello$13.292,026
66Manly$13.291,233
67Springville$13.221,161
68Center Point$13.192,578
69Greenfield$13.131,988
70Akron$12.931,545
71Leon$12.931,779
72New Sharon$12.801,249
73Slater$12.791,626
74Buffalo$12.681,163
75Bellevue$12.672,321
76Sanborn$12.621,463
77New London$12.561,853
78Lisbon$12.502,238
79Dallas Center$12.421,993
80Remsen$12.321,681
81Monroe$12.282,021
82Denver$12.271,955
83Alta$12.132,039
84Reinbeck$12.101,673
85Atkins$11.992,168
86Wellman$11.881,531
87Blue Grass$11.791,707
88Hull$11.792,459
89Columbus Junction$11.711,794
90Cascade$11.642,396
91Palo$11.491,554
92Prairie City$11.381,722
93Northwood$11.282,047
94Mediapolis$11.271,679
95Melcher-Dallas$11.211,193
96University Heights$11.121,188
97Ely$11.082,371
98Ogden$10.991,970
99Farley$10.911,723
100Oakland$10.851,519
101Moville$10.671,707
102Walcott$10.291,556
103Lake Park$10.251,155
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

Farley’s general levy is $7.56 per $1,000 of taxable value in FY27, $0.54 below the limit.4 784 of 934 Iowa cities have a higher general levy. All cities.

FY23 $7.38 · FY24 $8.10 · FY25 $7.86 · FY26 $7.64 · FY27 $7.56 (before FY25, the general levy alone)

Outside the limit: $3.35 more5

  • Debt Service Levy$3.35 · $418,518

Tax increment financing (TIF)

$24.9M of taxable value in Farley is in TIF districts’ increment (20% of the city’s taxable value), 2025 valuations, taxed in FY27.6 It budgeted $510,190 in TIF revenue for FY25.

$693,492
$559,879

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 $188,606 of the city’s own.

  • Dubuque County$137,130
YearTIF revenue
FY16$300,323
FY17$383,583
FY18$459,823
FY19$411,864
FY20$595,858
FY21$693,492
FY22$591,428
FY23$559,879
Show the numbers
YearTIF revenue
FY16$300,323
FY17$383,583
FY18$459,823
FY19$411,864
FY20$595,858
FY21$693,492
FY22$591,428
FY23$559,879

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$754,87864%
  • Debt Service Levy$418,51836%

Budget and spending

Reading a local budget

Where each dollar of Farley’s budget goes, FY26

Capital Projects: 59¢ of every dollar59¢Business Type / Enterprise: 12¢ of every dollar12¢Debt Service: 7¢ of every dollarCommunity and Economic Development: 5¢ of every dollarGeneral Government: 4¢ of every dollarEverything else: 12¢ of every dollar12¢

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)
Capital Projects59¢13¢
Business Type / Enterprise12¢40¢
Debt Service7¢7¢
Community and Economic Development5¢3¢
General Government4¢6¢
Everything else12¢31¢

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$2.7M50%
  • Public Safety$705,00913%
  • Debt Service$629,85812%
  • Community and Economic Development$455,8249%
  • Culture and Recreation$398,3207%
  • General Government$293,6265%
  • Public Works$171,0053%

The state’s FY27 file doesn’t include business type / enterprise yet ($1.1M in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$362,059$243,509
Public Safety$304,873$426,039
Health and Social Services$0$0
General Government$313,378$737,995
Debt Service$359,000$0
Culture and Recreation$212,060$365,060
Community and Economic Development$543,659$332,158
Capital Projects$0$75,692
Business Type / Enterprise$764,370$879,658

What it spent each year

FY24 left out8

$5.6M

Debt, reserves and audits

How local debt works · What an audit tells you

What Farley owes

$7.6M at June 30, 2026: $4,298 per resident. 160th most per resident of 939 Iowa places of its kind (the list).9

$8.1M
$7.6M
June 30OwedPer resident
2026$7.6M$4,298
2025$8.1M$4,593
2024$4.2M$2,368
2023$4.3M$2,431
2022$4.9M$2,773
2021$5.5M$3,105
2020$4.1M$2,343
2019$5.0M$2,830
2018$4.2M$2,399
2017$5.1M$2,904
2016$5.1M$2,892
2015$5.6M$3,184
2014$5.6M$3,162
2013$6.1M$3,428
2012$6.4M$3,636
2011$6.9M$3,922
2010$7.0M$3,949
Show the numbers
June 30OwedPer resident
2026$7.6M$4,298
2025$8.1M$4,593
2024$4.2M$2,368
2023$4.3M$2,431
2022$4.9M$2,773
2021$5.5M$3,105
2020$4.1M$2,343
2019$5.0M$2,830
2018$4.2M$2,399
2017$5.1M$2,904
2016$5.1M$2,892
2015$5.6M$3,184
2014$5.6M$3,162
2013$6.1M$3,428
2012$6.4M$3,636
2011$6.9M$3,922
2010$7.0M$3,949

Up 9% since 2010.

The 5% limit10

General obligation debt is $5.9M, 58% of the limit of about $10.2M (5% of $203.6M, the full value of its taxable property in 2024).

6 obligations at June 30, 2026
KindForPaid off byOwed
General Obligation9th Avenue and 3rd Avenue Street Reconstruction Projects2040$4.2M
Revenue BondsWater SRF Loan-2018 Loan #: D0450R through Iowa Finance Authority2038$1.5M
General Obligation2010 Refi. (Memorial Hall windows, Street project and City Hall). Through UMB, Issue #I0932034$1.2M
General Obligation2024 GO Series Bond-Fire Department Pumper Truck2034$450,000
Revenue BondsPlanning & Design and Construction loan for Radium Removal facility at Well #4. (75% Loan Forgiveness = $743,260.13). SRF loan #DF0377F2036$133,000
Revenue Bonds2007 Water Tower Industrial Park, SRF Loan #MD0772R. This loan is paid with TIF Funds.2027$100,000

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 balances11. Farley’s latest audit has them: Annual Examination, period ending Sunday, June 30, 2024 (PDF).

Audits12

The latest: Annual Examination for the period ending Sunday, June 30, 2024 (PDF), released Tuesday, October 14, 2025, by the Auditor of State.

12 earlier reports for Farley

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? 13

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: $258,313 in FY25, up 17% since FY19 while prices rose 25%, so it buys 7% less. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$238,411$243,021$271,882$250,806
Commercial and industrial tax replacement (“backfill”)–$30,028$33,782$7,507

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.

$34,421
$694
  • State grants$694100%
YearGrants and projects
FY19$25,396
FY20$3,320
FY21$3,029
FY22$34,421
FY23$1,333
FY24$1,410
FY25$694
Show the numbers
YearGrants and projects
FY19$25,396
FY20$3,320
FY21$3,029
FY22$34,421
FY23$1,333
FY24$1,410
FY25$694

Has it kept up with prices?

Each source from FY19 to FY25, after inflation.

  • Road Use Tax (streets)+1%$198,558 → $250,806, up 26% since FY19 while prices rose 25%, so it buys 1% more
  • Commercial and industrial tax replacement (“backfill”)−74%$22,593 → $7,507, down 67% since FY19 while prices rose 25%, so it buys 74% 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 52% since FY19 while prices rose 25%, so it buys 21% more.

$320,491

Federal grants, for comparison: $130,833 in FY23.

Business awards

Every award statewide

State economic development awards

  • Behnke Enterprise, Inc.
    High Quality Jobs Program · FY22 · Not going ahead: Contract ended · 34 jobs required
    $253K

Community college new jobs training: 4 contracts since 2006 worth $656K, for 76 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)14.

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 Farley; 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.

  • Farley City Council At-Large (3 seats)
    Now held by Jack O'Brien, Joe Erion, Mariah Kluesner

Candidates as county auditors and civicAPI list them; a filing can take a few days to appear here15.

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 ballot16.

Related places

At the Statehouse and in Congress17

Carrie Koelker (Sen. 33)Shannon Lundgren (Rep. 65)

U.S. House:District 2

Dubuque CountyWestern Dubuque schools