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Local taxes › Guthrie County › Bayard

City

Bayard

Guthrie County · How cities work

$3,190 a yearproperty tax on a $200,000 home here, FY27, for every local government ($37.83 per $1,000 of taxable value)1
$1,350 a yearof that goes to the city ($16.05 per $1,000)
$179,565property taxes the city levies, FY27
$502,032city 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.

  • Andrew StringerBayard City Council At-Large · elected November 4, 2025
  • Nathan McAlisterBayard City Council At-Large · elected November 4, 2025
  • Shelby RichardsBayard City Council At-Large · elected November 4, 2025
  • Thomas WardynBayard Mayor · elected November 4, 2025
  • Jack LloydBayard City Council At-Large · elected November 7, 2023
  • Susan K. DorrBayard 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 Bayard

Homes and businesses in most of Bayard pay a combined $37.83 per $1,000 of taxable value (FY27). They pay it all to the Guthrie County treasurer, who passes each government its share; the city sets and gets only its own piece, $16.05. Estimate your bill.

  • City of Bayard$16.0542%
  • Coon Rapids-Bayard schools$10.8429%
  • Guthrie County$6.2416%
  • Guthrie County Hospital$2.707%
  • Des Moines Area Community College$0.812%
  • Guthrie County Assessor$0.652%
  • Highland-Bayard Cemetery$0.30<1%
  • Guthrie County Extension (ISU Extension and Outreach)$0.25<1%

Rates over time

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

YearCombinedCity’s own
FY20$34.22$13.35
FY21$35.83$14.16
FY22$36.79$14.96
FY23$37.08$15.36
FY24$38.83$16.97
FY25$41.46$19.68
FY26$41.44$19.68
FY27$37.83$16.05
Show the numbers
YearCombinedCity’s own
FY20$34.22$13.35
FY21$35.83$14.16
FY22$36.79$14.96
FY23$37.08$15.36
FY24$38.83$16.97
FY25$41.46$19.68
FY26$41.44$19.68
FY27$37.83$16.05

Compared with places this size3

Bayard’s city property tax rate of $16.05 per $1,000 is the 34th highest of 178 Iowa cities with 270–600 people. The middle of the group is $12.68.

Stanhope: $29.10Rolfe: $22.67Elliott: $21.61Charter Oak: $21.32Oxford Junction: $20.84Earling: $20.47Pomeroy: $19.60Fort Atkinson: $19.19Salem: $19.15Massena: $18.23Swea City: $18.04Elma: $17.82Callender: $17.78Casey: $17.72Dows: $17.70New Hartford: $17.69Vail: $17.66Ringsted: $17.65Emerson: $17.54Thompson: $17.25Ashton: $17.17Pierson: $17.12Burt: $17.10Latimer: $16.96Lohrville: $16.95Mccallsburg: $16.58Whittemore: $16.54Irwin: $16.46Titonka: $16.45Early: $16.35Truro: $16.34Lewis: $16.25Duncombe: $16.10Scranton: $16.01Granville: $16.00Minden: $15.77Minburn: $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: $14.32Clermont: $14.30Kimballton: $14.27Moulton: $14.25Ocheyedan: $14.22Garwin: $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: $13.58Lamont: $13.57New Albin: $13.55Persia: $13.41Lawler: $13.39Lacona: $13.38Ute: $13.26New Market: $13.25Plymouth: $13.21Bennett: $13.16Quasqueton: $13.12Farmington: $13.10Anthon: $13.05Little Rock: $13.03Lehigh: $12.97Menlo: $12.92Templeton: $12.91Brighton: $12.88Delmar: $12.68Galva: $12.68Badger: $12.67Martensdale: $12.63Williams: $12.57Maurice: $12.56Norway: $12.53Everly: $12.51Clearfield: $12.50Mccausland: $12.45Spillville: $12.40Modale: $12.34Mingo: $12.31Brandon: $12.29Blakesburg: $12.21Bonaparte: $12.17Hawkeye: $12.11Colesburg: $11.97Liscomb: $11.96Thornton: $11.86Runnells: $11.79Allerton: $11.72Atalissa: $11.71Kelley: $11.69Orient: $11.66Ellsworth: $11.57Cincinnati: $11.57Terril: $11.48Westside: $11.45Churdan: $11.31Miles: $11.28Arcadia: $11.23Milton: $10.98Ireton: $10.93New Vienna: $10.91Letts: $10.91Birmingham: $10.87Charlotte: $10.86Richland: $10.82Batavia: $10.77Riverdale: $10.67Bode: $10.64Union: $10.58Calamus: $10.47Lovilia: $10.46Danbury: $10.43Lytton: $10.38Radcliffe: $10.37Stacyville: $10.36Rhodes: $10.36Andrew: $10.22Royal: $10.20Bronson: $10.14Rudd: $10.13Floyd: $10.02What Cheer: $10.01Cumming: $9.85Breda: $9.80Lynnville: $9.68Salix: $9.63Farnhamville: $9.18Middletown: $9.16Alleman: $9.12Lester: $8.94Ainsworth: $8.62Gilman: $8.10Grandview: $8.10Kellogg: $8.10Lost Nation: $8.10Nichols: $8.10Luana: $7.98Delhi: $7.81Klemme: $7.74Beacon: $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: $2.92Bayard: $16.05$2.92 lowest$29.10 highestmiddle
See all 178
#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
8Fort Atkinson$19.19300
9Salem$19.15380
10Massena$18.23352
11Swea City$18.04545
12Elma$17.82493
13Callender$17.78361
14Casey$17.72387
15Dows$17.70509
16New Hartford$17.69555
17Vail$17.66383
18Ringsted$17.65346
19Emerson$17.54401
20Thompson$17.25478
21Ashton$17.17434
22Pierson$17.12335
23Burt$17.10404
24Latimer$16.96477
25Lohrville$16.95366
26Mccallsburg$16.58356
27Whittemore$16.54478
28Irwin$16.46320
29Titonka$16.45491
30Early$16.35571
31Truro$16.34515
32Lewis$16.25358
33Duncombe$16.10374
34Bayard$16.05402
35Scranton$16.01496
36Granville$16.00302
37Minden$15.77581
38Minburn$15.75317
39Peterson$15.27321
40Russell$15.18475
41Zearing$14.99508
42Arlington$14.98415
43Maynard$14.85466
44Plainfield$14.84392
45Ryan$14.84348
46Otho$14.82417
47Wyoming$14.81526
48Humeston$14.80472
49Gilmore City$14.60484
50Sabula$14.38498
51Garrison$14.38345
52Halbur$14.37268
53Lorimor$14.36377
54Collins$14.32503
55Clermont$14.30571
56Kimballton$14.27281
57Moulton$14.25596
58Ocheyedan$14.22424
59Garwin$14.08469
60Farragut$14.07480
61Mystic$14.01318
62Lime Springs$13.95467
63Dow City$13.94477
64Wesley$13.91382
65Diagonal$13.91331
66Bussey$13.83378
67Mondamin$13.82335
68Livermore$13.78382
69Fertile$13.70300
70Stockport$13.68272
71Albion$13.58444
72Lamont$13.57429
73New Albin$13.55435
74Persia$13.41292
75Lawler$13.39392
76Lacona$13.38336
77Ute$13.26326
78New Market$13.25381
79Plymouth$13.21368
80Bennett$13.16330
81Quasqueton$13.12587
82Farmington$13.10583
83Anthon$13.05534
84Little Rock$13.03447
85Lehigh$12.97395
86Menlo$12.92347
87Templeton$12.91337
88Brighton$12.88592
89Delmar$12.68541
90Galva$12.68416
91Badger$12.67540
92Martensdale$12.63413
93Williams$12.57299
94Maurice$12.56271
95Norway$12.53463
96Everly$12.51570
97Clearfield$12.50277
98Mccausland$12.45314
99Spillville$12.40371
100Modale$12.34284
101Mingo$12.31314
102Brandon$12.29331
103Blakesburg$12.21273
104Bonaparte$12.17357
105Hawkeye$12.11429
106Colesburg$11.97379
107Liscomb$11.96292
108Thornton$11.86394
109Runnells$11.79467
110Allerton$11.72432
111Atalissa$11.71287
112Kelley$11.69312
113Orient$11.66363
114Ellsworth$11.57495
115Cincinnati$11.57280
116Terril$11.48310
117Westside$11.45283
118Churdan$11.31359
119Miles$11.28400
120Arcadia$11.23588
121Milton$10.98395
122Ireton$10.93571
123New Vienna$10.91384
124Letts$10.91358
125Birmingham$10.87371
126Charlotte$10.86386
127Richland$10.82532
128Batavia$10.77434
129Riverdale$10.67385
130Bode$10.64304
131Union$10.58378
132Calamus$10.47348
133Lovilia$10.46456
134Danbury$10.43315
135Lytton$10.38274
136Radcliffe$10.37540
137Stacyville$10.36436
138Rhodes$10.36269
139Andrew$10.22374
140Royal$10.20379
141Bronson$10.14294
142Rudd$10.13339
143Floyd$10.02297
144What Cheer$10.01595
145Cumming$9.85527
146Breda$9.80492
147Lynnville$9.68382
148Salix$9.63303
149Farnhamville$9.18364
150Middletown$9.16365
151Alleman$9.12439
152Lester$8.94309
153Ainsworth$8.62511
154Gilman$8.10530
155Grandview$8.10431
156Kellogg$8.10597
157Lost Nation$8.10425
158Nichols$8.10317
159Luana$7.98303
160Delhi$7.81438
161Klemme$7.74429
162Beacon$7.56434
163Sheldahl$7.56312
164Worthington$7.50374
165Harpers Ferry$7.49273
166Marquette$7.08434
167Columbus City$6.94385
168Donahue$6.83336
169Libertyville$6.60278
170Crawfordsville$6.44278
171New Virginia$5.97499
172Holy Cross$5.91348
173Conesville$5.86350
174University Park$5.27476
175Orleans$4.13503
176Maharishi Vedic City$3.87290
177Wahpeton$3.19337
178West Okoboji$2.92311

The $8.10 limit

Bayard’s general levy is $8.21 per $1,000 of taxable value in FY27, $0.11 above the limit; it has to come down in steps.4 150 of 934 Iowa cities have a higher general levy. All cities.

FY23 $8.10 · FY24 $8.10 · FY25 $8.37 · FY26 $8.37 · FY27 $8.21 (before FY25, the general levy alone)

Outside the limit: $7.84 more5

  • Liability, property & self insurance costs$5.53 · $61,766
  • Total Employee Benefit Levies$2.31 · $25,851

Tax increment financing (TIF)

$1.2M of taxable value in Bayard is in TIF districts’ increment (10% of the city’s taxable value), 2025 valuations, taxed in FY27.6 It budgeted $24,572 in TIF revenue for FY20.

$48,625
$25,500

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 $19,172 of the city’s own.

  • Guthrie County$6,735
YearTIF revenue
FY16$11,476
FY17$2,264
FY18$1,998
FY19$48,625
FY21$25,500
Show the numbers
YearTIF revenue
FY16$11,476
FY17$2,264
FY18$1,998
FY19$48,625
FY21$25,500

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$91,69351%
  • Liability, property & self insurance costs$61,76634%
  • Total Employee Benefit Levies$25,85114%

Budget and spending

Reading a local budget

Where each dollar of Bayard’s budget goes, FY26

Business Type / Enterprise: 40¢ of every dollar40¢Public Works: 21¢ of every dollar21¢General Government: 16¢ of every dollar16¢Culture and Recreation: 13¢ of every dollar13¢Debt Service: 5¢ 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 177 Iowa cities closest in size (270–600 people).

Where it goesOf each dollarCities this size (177)
Business Type / Enterprise40¢39¢
Public Works21¢19¢
General Government16¢15¢
Culture and Recreation13¢8¢
Debt Service5¢4¢
Everything else5¢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$158,99132%
  • General Government$129,69626%
  • Culture and Recreation$116,76823%
  • Debt Service$55,13411%
  • Public Safety$30,6006%
  • Community and Economic Development$8,1432%
  • Health and Social Services$2,7001%

The state’s FY27 file doesn’t include business type / enterprise yet ($313,323 in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$122,275$99,022
Public Safety$23,875$8,093
Health and Social Services$2,500$5,060
General Government$95,650$57,966
Debt Service$52,000$37,240
Culture and Recreation$99,765$94,248
Community and Economic Development$9,550$4,452
Capital Projects$0$57,991
Business Type / Enterprise$234,050$249,919

What it spent each year

FY24 left out8

$4.7M

Debt, reserves and audits

How local debt works · What an audit tells you

What Bayard owes

$650,000 at June 30, 2026: $1,605 per resident. 440th most per resident of 939 Iowa places of its kind (the list).9

$1.1M
$650,000
June 30OwedPer resident
2026$650,000$1,605
2025$650,000$1,605
2024$650,000$1,605
2023$747,000$1,844
2022$768,354$1,897
2021$833,578$2,058
2020$747,802$1,846
2019$805,502$1,989
2018$882,007$2,178
2017$926,460$2,288
2016$1.1M$2,745
2015$830,000$2,049
2014$905,000$2,235
2013$905,000$2,235
2012$905,000$2,235
2011$965,136$2,383
2010$1.1M$2,655
Show the numbers
June 30OwedPer resident
2026$650,000$1,605
2025$650,000$1,605
2024$650,000$1,605
2023$747,000$1,844
2022$768,354$1,897
2021$833,578$2,058
2020$747,802$1,846
2019$805,502$1,989
2018$882,007$2,178
2017$926,460$2,288
2016$1.1M$2,745
2015$830,000$2,049
2014$905,000$2,235
2013$905,000$2,235
2012$905,000$2,235
2011$965,136$2,383
2010$1.1M$2,655

Down 40% since 2010.

Money in reserve

The state’s budget files don’t include cities’ fund balances10. Bayard’s latest audit has them: Periodic Examination, period ending Sunday, June 30, 2024 (PDF).

Audits11

The latest: Periodic Examination for the period ending Sunday, June 30, 2024 (PDF), released Tuesday, July 1, 2025, by the Auditor of State.

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: $58,548 in FY25, down 3% since FY19 while prices rose 25%, so it buys 23% less. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$58,414$50,282$56,807$58,548
Commercial and industrial tax replacement (“backfill”)–$4,281$3,669–

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.

$33,717
$2,408
  • State grants$2,408100%
YearGrants and projects
FY19$0
FY20$0
FY21$0
FY22$33,717
FY23$0
FY24$1,229
FY25$2,408
Show the numbers
YearGrants and projects
FY19$0
FY20$0
FY21$0
FY22$33,717
FY23$0
FY24$1,229
FY25$2,408

Has it kept up with prices?

Each source from FY19 to FY25, after inflation.

  • Road Use Tax (streets)−23%$60,399 → $58,548, down 3% since FY19 while prices rose 25%, so it buys 23% 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.

$58,523
$57,984

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)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 Bayard; 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.

  • Bayard City Council At-Large (2 seats)
    Now held by Susan K. Dorr, Jack Lloyd
  • Bayard Mayor
    Now held by Thomas Wardyn

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

Jesse Green (Sen. 24)Carter F. Nordman (Rep. 47)

U.S. House:District 3

Guthrie CountyCoon Rapids-Bayard schools