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Local taxes › Franklin County › Latimer

City

Latimer

Franklin County · How cities work

$2,950 a yearproperty tax on a $200,000 home here, FY27, for every local government ($35.08 per $1,000 of taxable value)1
$1,430 a yearof that goes to the city ($16.96 per $1,000)
$263,218property taxes the city levies, FY27
$445,470city 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.

  • Eric BrunsLatimer City Council At-Large · elected November 4, 2025
  • Jesse AndersonLatimer City Council At-Large · elected November 4, 2025
  • Mark JohansenLatimer Mayor · elected November 4, 2025
  • Deon JuhlLatimer City Council At-Large · elected November 7, 2023
  • Elizabeth SymensLatimer City Council At-Large · elected November 7, 2023
  • Randy DeBourLatimer 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 Latimer

Homes and businesses in most of Latimer pay a combined $35.08 per $1,000 of taxable value (FY27). They pay it all to the Franklin County treasurer, who passes each government its share; the city sets and gets only its own piece, $16.96. Estimate your bill.

  • City of Latimer$16.9648%
  • Cal schools$9.5127%
  • Franklin County$5.1115%
  • Franklin General Hospital$1.354%
  • North Iowa Area Community College$1.244%
  • Franklin County Assessor$0.672%
  • Franklin County Extension (ISU Extension and Outreach)$0.24<1%

Rates over time

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

YearCombinedCity’s own
FY20$34.64$12.99
FY21$35.74$12.45
FY22$37.13$13.57
FY23$36.30$13.75
FY24$35.57$14.79
FY25$36.30$15.38
FY26$34.73$15.75
FY27$35.08$16.96
Show the numbers
YearCombinedCity’s own
FY20$34.64$12.99
FY21$35.74$12.45
FY22$37.13$13.57
FY23$36.30$13.75
FY24$35.57$14.79
FY25$36.30$15.38
FY26$34.73$15.75
FY27$35.08$16.96

Compared with places this size3

Latimer’s city property tax rate of $16.96 per $1,000 is the 29th highest of 184 Iowa cities with 320–720 people. The middle of the group is $13.04.

Stanhope: $29.10Rolfe: $22.67Elliott: $21.61Charter Oak: $21.32Oxford Junction: $20.84Earling: $20.47Pomeroy: $19.60Salem: $19.15Dumont: $19.04Seymour: $18.78Dexter: $18.69Fonda: $18.52Massena: $18.23Kanawha: $18.11Swea City: $18.04Elma: $17.82Callender: $17.78Casey: $17.72Dows: $17.70New Hartford: $17.69Vail: $17.66Ringsted: $17.65Emerson: $17.54Murray: $17.44Thompson: $17.25Ashton: $17.17Pierson: $17.12Burt: $17.10Lohrville: $16.95Elk Horn: $16.78Oxford: $16.70Mccallsburg: $16.58Whittemore: $16.54Bancroft: $16.52Irwin: $16.46Titonka: $16.45Early: $16.35Truro: $16.34Lewis: $16.25Duncombe: $16.10Bayard: $16.05Scranton: $16.01Ruthven: $15.84Minden: $15.77Walker: $15.74Peterson: $15.27Russell: $15.18Stanwood: $15.12Stratford: $15.03Zearing: $14.99Arlington: $14.98Maynard: $14.85Plainfield: $14.84Ryan: $14.84Otho: $14.82Wyoming: $14.81Humeston: $14.80Hopkinton: $14.79Gilmore City: $14.60Sabula: $14.38Garrison: $14.38Lorimor: $14.36Collins: $14.32Clermont: $14.30Moulton: $14.25Ocheyedan: $14.22Olin: $14.19Garwin: $14.08Farragut: $14.07Elgin: $14.05Mystic: $14.01Lime Springs: $13.95Dow City: $13.94Wesley: $13.91Diagonal: $13.91Bussey: $13.83Mondamin: $13.82Livermore: $13.78Albion: $13.58Lamont: $13.57New Albin: $13.55Boyden: $13.39Lawler: $13.39Lacona: $13.38Ute: $13.26New Market: $13.25Plymouth: $13.21Bennett: $13.16Quasqueton: $13.12Farmington: $13.10Anthon: $13.05Little Rock: $13.03Coggon: $12.99Lehigh: $12.97Menlo: $12.92Templeton: $12.91Earlville: $12.90Brighton: $12.88Goldfield: $12.73Wellsburg: $12.68Delmar: $12.68Galva: $12.68Badger: $12.67Martensdale: $12.63Stanton: $12.62Hospers: $12.58Norway: $12.53Everly: $12.51Hazleton: $12.48Spillville: $12.40Alburnett: $12.30Brandon: $12.29Moravia: $12.27Bonaparte: $12.17Schaller: $12.14Hawkeye: $12.11Colesburg: $11.97Albert City: $11.88Thornton: $11.86Runnells: $11.79Allerton: $11.72Orient: $11.66Merrill: $11.64Ellsworth: $11.57Morning Sun: $11.50Battle Creek: $11.49Churdan: $11.31Miles: $11.28Sutherland: $11.25Arcadia: $11.23Blairstown: $11.04Milton: $10.98Ireton: $10.93New Vienna: $10.91Letts: $10.91Fontanelle: $10.88Birmingham: $10.87Charlotte: $10.86Richland: $10.82Grand Mound: $10.78Batavia: $10.77Riverdale: $10.67Union: $10.58Calamus: $10.47Lovilia: $10.46Radcliffe: $10.37Stacyville: $10.36Ventura: $10.22Andrew: $10.22Royal: $10.20Rudd: $10.13What Cheer: $10.01Cumming: $9.85Breda: $9.80Doon: $9.78Lynnville: $9.68Farnhamville: $9.18Middletown: $9.16Alleman: $9.12Crescent: $8.72Ainsworth: $8.62Grand Junction: $8.57Gilman: $8.10Grandview: $8.10Kellogg: $8.10Lakeside: $8.10Lost Nation: $8.10Agency: $7.94Fremont: $7.86Delhi: $7.81Klemme: $7.74Beacon: $7.56Worthington: $7.50Marquette: $7.08Columbus City: $6.94Donahue: $6.83Keystone: $6.80New Virginia: $5.97Holy Cross: $5.91Conesville: $5.86University Park: $5.27Orleans: $4.13Wahpeton: $3.19Latimer: $16.96$3.19 lowest$29.10 highestmiddle
See all 184
#PlaceRate per $1,000People
1Stanhope$29.10354
2Rolfe$22.67505
3Elliott$21.61328
4Charter Oak$21.32521
5Oxford Junction$20.84424
6Earling$20.47394
7Pomeroy$19.60511
8Salem$19.15380
9Dumont$19.04614
10Seymour$18.78646
11Dexter$18.69631
12Fonda$18.52636
13Massena$18.23352
14Kanawha$18.11638
15Swea City$18.04545
16Elma$17.82493
17Callender$17.78361
18Casey$17.72387
19Dows$17.70509
20New Hartford$17.69555
21Vail$17.66383
22Ringsted$17.65346
23Emerson$17.54401
24Murray$17.44609
25Thompson$17.25478
26Ashton$17.17434
27Pierson$17.12335
28Burt$17.10404
29Latimer$16.96477
30Lohrville$16.95366
31Elk Horn$16.78631
32Oxford$16.70715
33Mccallsburg$16.58356
34Whittemore$16.54478
35Bancroft$16.52677
36Irwin$16.46320
37Titonka$16.45491
38Early$16.35571
39Truro$16.34515
40Lewis$16.25358
41Duncombe$16.10374
42Bayard$16.05402
43Scranton$16.01496
44Ruthven$15.84710
45Minden$15.77581
46Walker$15.74671
47Peterson$15.27321
48Russell$15.18475
49Stanwood$15.12612
50Stratford$15.03688
51Zearing$14.99508
52Arlington$14.98415
53Maynard$14.85466
54Plainfield$14.84392
55Ryan$14.84348
56Otho$14.82417
57Wyoming$14.81526
58Humeston$14.80472
59Hopkinton$14.79622
60Gilmore City$14.60484
61Sabula$14.38498
62Garrison$14.38345
63Lorimor$14.36377
64Collins$14.32503
65Clermont$14.30571
66Moulton$14.25596
67Ocheyedan$14.22424
68Olin$14.19652
69Garwin$14.08469
70Farragut$14.07480
71Elgin$14.05676
72Mystic$14.01318
73Lime Springs$13.95467
74Dow City$13.94477
75Wesley$13.91382
76Diagonal$13.91331
77Bussey$13.83378
78Mondamin$13.82335
79Livermore$13.78382
80Albion$13.58444
81Lamont$13.57429
82New Albin$13.55435
83Boyden$13.39694
84Lawler$13.39392
85Lacona$13.38336
86Ute$13.26326
87New Market$13.25381
88Plymouth$13.21368
89Bennett$13.16330
90Quasqueton$13.12587
91Farmington$13.10583
92Anthon$13.05534
93Little Rock$13.03447
94Coggon$12.99691
95Lehigh$12.97395
96Menlo$12.92347
97Templeton$12.91337
98Earlville$12.90713
99Brighton$12.88592
100Goldfield$12.73617
101Wellsburg$12.68709
102Delmar$12.68541
103Galva$12.68416
104Badger$12.67540
105Martensdale$12.63413
106Stanton$12.62664
107Hospers$12.58703
108Norway$12.53463
109Everly$12.51570
110Hazleton$12.48711
111Spillville$12.40371
112Alburnett$12.30672
113Brandon$12.29331
114Moravia$12.27625
115Bonaparte$12.17357
116Schaller$12.14702
117Hawkeye$12.11429
118Colesburg$11.97379
119Albert City$11.88627
120Thornton$11.86394
121Runnells$11.79467
122Allerton$11.72432
123Orient$11.66363
124Merrill$11.64713
125Ellsworth$11.57495
126Morning Sun$11.50702
127Battle Creek$11.49683
128Churdan$11.31359
129Miles$11.28400
130Sutherland$11.25628
131Arcadia$11.23588
132Blairstown$11.04705
133Milton$10.98395
134Ireton$10.93571
135New Vienna$10.91384
136Letts$10.91358
137Fontanelle$10.88684
138Birmingham$10.87371
139Charlotte$10.86386
140Richland$10.82532
141Grand Mound$10.78608
142Batavia$10.77434
143Riverdale$10.67385
144Union$10.58378
145Calamus$10.47348
146Lovilia$10.46456
147Radcliffe$10.37540
148Stacyville$10.36436
149Ventura$10.22701
150Andrew$10.22374
151Royal$10.20379
152Rudd$10.13339
153What Cheer$10.01595
154Cumming$9.85527
155Breda$9.80492
156Doon$9.78640
157Lynnville$9.68382
158Farnhamville$9.18364
159Middletown$9.16365
160Alleman$9.12439
161Crescent$8.72626
162Ainsworth$8.62511
163Grand Junction$8.57715
164Gilman$8.10530
165Grandview$8.10431
166Kellogg$8.10597
167Lakeside$8.10695
168Lost Nation$8.10425
169Agency$7.94623
170Fremont$7.86688
171Delhi$7.81438
172Klemme$7.74429
173Beacon$7.56434
174Worthington$7.50374
175Marquette$7.08434
176Columbus City$6.94385
177Donahue$6.83336
178Keystone$6.80616
179New Virginia$5.97499
180Holy Cross$5.91348
181Conesville$5.86350
182University Park$5.27476
183Orleans$4.13503
184Wahpeton$3.19337

The $8.10 limit

Latimer’s general levy is $7.86 per $1,000 of taxable value in FY27, $0.24 below the limit.4 618 of 934 Iowa cities have a higher general levy. All cities.

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

Outside the limit: $9.09 more5

  • Debt Service Levy$6.91 · $104,810
  • Liability, property & self insurance costs$0.96 · $14,581
  • Support of a Local Emerg. Mgmt. Comm.$0.90 · $13,609
  • Total Employee Benefit Levies$0.32 · $4,860

Tax increment financing (TIF)

Latimer’s TIF revenue, from its reports to the state.

YearTIF revenue
FY16$5,950
Show the numbers
YearTIF revenue
FY16$5,950

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$119,22146%
  • Debt Service Levy$104,81041%
  • Liability, property & self insurance costs$14,5816%
  • Support of a Local Emerg. Mgmt. Comm.$13,6095%
  • Total Employee Benefit Levies$4,8602%

Budget and spending

Reading a local budget

Where each dollar of Latimer’s budget goes, FY26

Business Type / Enterprise: 32¢ of every dollar32¢Public Works: 20¢ of every dollar20¢Public Safety: 16¢ of every dollar16¢Debt Service: 15¢ of every dollar15¢General Government: 13¢ of every dollar13¢Everything else: 3¢ 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 183 Iowa cities closest in size (320–720 people).

Where it goesOf each dollarCities this size (183)
Business Type / Enterprise32¢40¢
Public Works20¢18¢
Public Safety16¢9¢
Debt Service15¢4¢
General Government13¢13¢
Everything else3¢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$125,70028%
  • Debt Service$119,82027%
  • General Government$86,50019%
  • Public Safety$84,30019%
  • Culture and Recreation$25,9006%
  • Health and Social Services$2,0000%
  • Community and Economic Development$1,2500%

The state’s FY27 file doesn’t include business type / enterprise yet ($202,050 in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$116,600$96,939
Public Safety$71,250$71,614
Health and Social Services$2,000$1,950
General Government$73,700$61,590
Debt Service$44,030$44,034
Culture and Recreation$21,300$16,750
Community and Economic Development$1,150$1,150
Capital Projects$0$422,884
Business Type / Enterprise$184,650$151,454

What it spent each year

FY24 left out6

$868,365
$807,740

Debt, reserves and audits

How local debt works · What an audit tells you

What Latimer owes

$1.1M at June 30, 2026: $2,285 per resident. 347th most per resident of 939 Iowa places of its kind (the list).7

$1.2M
$1.1M
June 30OwedPer resident
2026$1.1M$2,285
2025$1.1M$2,358
2024$1.2M$2,465
2023$1.2M$2,549
2022$154,794$325
2021$0$0
2020$0$0
2019$0$0
2018$104,585$219
2017$207,666$435
2016$303,147$636
2015$407,135$854
2014$416,475$873
2013$491,615$1,031
2012$570,493$1,196
2011$642,532$1,347
2010$713,918$1,497
Show the numbers
June 30OwedPer resident
2026$1.1M$2,285
2025$1.1M$2,358
2024$1.2M$2,465
2023$1.2M$2,549
2022$154,794$325
2021$0$0
2020$0$0
2019$0$0
2018$104,585$219
2017$207,666$435
2016$303,147$636
2015$407,135$854
2014$416,475$873
2013$491,615$1,031
2012$570,493$1,196
2011$642,532$1,347
2010$713,918$1,497

Up 53% since 2010.

The 5% limit8

General obligation debt is $1.1M, 73% of the limit of about $1.5M (5% of $29.7M, the full value of its taxable property in 2024).

1 obligation at June 30, 2026
KindForPaid off byOwed
General ObligationStormwater Drainage Project - 20232038$1.1M

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. Latimer’s latest audit has them: Periodic Examination, period ending Sunday, June 30, 2019 (PDF).

Audits10

The latest: Periodic Examination for the period ending Sunday, June 30, 2019 (PDF), released Friday, November 22, 2019, by a CPA firm.

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: $48,222 in FY25, down 26% since FY19 while prices rose 25%, so it buys 41% less. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$66,685$63,130$63,574$44,271
Commercial and industrial tax replacement (“backfill”)–$5,531–$3,951

Has it kept up with prices?

Each source from FY19 to FY25, after inflation.

  • Road Use Tax (streets)−46%$65,497 → $44,271, down 32% since FY19 while prices rose 25%, so it buys 46% 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 41% since FY19 while prices rose 25%, so it buys 13% more.

$59,965
$53,677

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)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 Latimer; 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.

  • Latimer City Council At-Large (3 seats)
    Now held by Randy DeBour, Elizabeth Symens, Deon Juhl
  • Latimer Mayor
    Now held by Mark Johansen

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

Dennis Guth (Sen. 28)Shannon Latham (Rep. 55)

U.S. House:District 4

Franklin CountyCal schools