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Local taxes › Hancock County › Garner

City

Garner

Hancock County · How cities work

$2,610 a yearproperty tax on a $200,000 home here, FY27, for every local government ($31.02 per $1,000 of taxable value)1
$1,080 a yearof that goes to the city ($12.86 per $1,000)
$2.0Mproperty taxes the city levies, FY27
$7.2Mcity 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.

  • Damon QuandtGarner City Council At-Large · elected November 4, 2025
  • Darrell SchumacherGarner City Council At-Large · elected November 4, 2025
  • Matt GrahamGarner City Council At-Large · elected November 4, 2025
  • Tim SchmidtGarner Mayor · elected November 4, 2025
  • Glen JuhlGarner City Council At-Large · elected November 7, 2023
  • Marline K. LewerkeGarner 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 Garner

Homes and businesses in most of Garner pay a combined $31.02 per $1,000 of taxable value (FY27). They pay it all to the Hancock County treasurer, who passes each government its share; the city sets and gets only its own piece, $12.86. Estimate your bill.

Rates over time

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

YearCombinedCity’s own
FY20$32.45$13.24
FY21$32.59$13.24
FY22$32.42$13.23
FY23$31.70$13.21
FY24$30.58$12.38
FY25$29.57$12.38
FY26$31.18$12.86
FY27$31.02$12.86
Show the numbers
YearCombinedCity’s own
FY20$32.45$13.24
FY21$32.59$13.24
FY22$32.42$13.23
FY23$31.70$13.21
FY24$30.58$12.38
FY25$29.57$12.38
FY26$31.18$12.86
FY27$31.02$12.86

Compared with places this size3

Garner’s city property tax rate of $12.86 per $1,000 is the 26th lowest of 69 Iowa cities with 2,000–4,600 people. The middle of the group is $13.82.

Eldora: $26.87Rockwell City: $20.74Bloomfield: $20.41Belmond: $19.86Sibley: $19.77Albia: $19.70Eagle Grove: $19.32West Liberty: $18.68Chariton: $18.37Toledo: $18.21La Porte City: $18.08Tama: $17.74Clarion: $17.74Missouri Valley: $17.68Madrid: $16.93West Union: $16.60Grundy Center: $16.36Belle Plaine: $16.34Colfax: $16.25Lamoni: $16.15Cresco: $16.13Marengo: $16.10Forest City: $15.77Postville: $15.68Tipton: $15.54Granger: $15.22Jefferson: $14.88Hampton: $14.86Carlisle: $14.82Waukon: $14.76Rock Rapids: $14.57Monticello: $14.49Jesup: $14.31Osage: $14.29Lake Mills: $13.82Rock Valley: $13.76Emmetsburg: $13.70Wilton: $13.62Mount Vernon: $13.50New Hampton: $13.44Hudson: $13.19Center Point: $13.19Hawarden: $13.02Camanche: $12.75Bellevue: $12.67Milford: $12.57Lisbon: $12.50Onawa: $12.32Alta: $12.13Atkins: $11.99Hull: $11.79Cascade: $11.64West Branch: $11.63Mitchellville: $11.54Solon: $11.53Northwood: $11.28Williamsburg: $11.11Ely: $11.08Carter Lake: $10.67Story City: $10.39Kalona: $10.37Dyersville: $10.27West Burlington: $10.15Peosta: $9.82Robins: $9.68Epworth: $9.42Fairfax: $8.10Evansdale: $8.00Garner: $12.86$8.00 lowest$26.87 highestmiddle
See all 69
#PlaceRate per $1,000People
1Eldora$26.872,595
2Rockwell City$20.742,185
3Bloomfield$20.412,773
4Belmond$19.862,405
5Sibley$19.772,787
6Albia$19.703,579
7Eagle Grove$19.323,615
8West Liberty$18.683,724
9Chariton$18.374,278
10Toledo$18.212,372
11La Porte City$18.082,267
12Tama$17.742,997
13Clarion$17.742,751
14Missouri Valley$17.682,638
15Madrid$16.932,824
16West Union$16.602,435
17Grundy Center$16.362,821
18Belle Plaine$16.342,335
19Colfax$16.252,305
20Lamoni$16.152,072
21Cresco$16.133,890
22Marengo$16.102,415
23Forest City$15.774,199
24Postville$15.682,418
25Tipton$15.543,059
26Granger$15.222,095
27Jefferson$14.884,148
28Hampton$14.864,340
29Carlisle$14.824,381
30Waukon$14.763,799
31Rock Rapids$14.572,709
32Monticello$14.494,095
33Jesup$14.312,541
34Osage$14.293,559
35Lake Mills$13.822,077
36Rock Valley$13.764,024
37Emmetsburg$13.703,632
38Wilton$13.622,914
39Mount Vernon$13.504,518
40New Hampton$13.443,433
41Hudson$13.192,916
42Center Point$13.192,578
43Hawarden$13.022,630
44Garner$12.863,049
45Camanche$12.754,536
46Bellevue$12.672,321
47Milford$12.573,258
48Lisbon$12.502,238
49Onawa$12.322,795
50Alta$12.132,039
51Atkins$11.992,168
52Hull$11.792,459
53Cascade$11.642,396
54West Branch$11.632,876
55Mitchellville$11.542,686
56Solon$11.533,284
57Northwood$11.282,047
58Williamsburg$11.113,380
59Ely$11.082,371
60Carter Lake$10.673,752
61Story City$10.393,439
62Kalona$10.372,762
63Dyersville$10.274,559
64West Burlington$10.153,249
65Peosta$9.822,195
66Robins$9.683,362
67Epworth$9.422,042
68Fairfax$8.102,937
69Evansdale$8.004,515

The $8.10 limit

Garner’s general levy is $7.86 per $1,000 of taxable value in FY27, $0.24 below the limit.4 647 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: $4.99 more5

  • Debt Service Levy$2.29 · $411,627
  • Total Employee Benefit Levies$2.18 · $336,221
  • Liability, property & self insurance costs$0.52 · $80,724

Tax increment financing (TIF)

$25.0M of taxable value in Garner is in TIF districts’ increment (14% of the city’s taxable value), 2025 valuations, taxed in FY27.6 It budgeted $484,658 in TIF revenue for FY25.

$447,962

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 $263,657 of the city’s own.

  • Garner-Hayfield-Ventura schools$195,758
  • Hancock County$95,318
YearTIF revenue
FY16$398,079
FY17$413,787
FY18$370,822
FY19$362,867
FY20$372,339
FY21$392,243
FY22$416,047
FY23$447,962
Show the numbers
YearTIF revenue
FY16$398,079
FY17$413,787
FY18$370,822
FY19$362,867
FY20$372,339
FY21$392,243
FY22$416,047
FY23$447,962

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$1.2M59%
  • Debt Service Levy$411,62720%
  • Total Employee Benefit Levies$336,22116%
  • Liability, property & self insurance costs$80,7244%

Budget and spending

Reading a local budget

Where each dollar of Garner’s budget goes, FY26

Public Safety: 21¢ of every dollar21¢Business Type / Enterprise: 20¢ of every dollar20¢Debt Service: 15¢ of every dollar15¢Public Works: 13¢ of every dollar13¢Culture and Recreation: 11¢ of every dollar11¢Everything else: 19¢ of every dollar19¢

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 68 Iowa cities closest in size (2,000–4,600 people).

Where it goesOf each dollarCities this size (68)
Public Safety21¢13¢
Business Type / Enterprise20¢38¢
Debt Service15¢8¢
Public Works13¢10¢
Culture and Recreation11¢8¢
Everything else19¢24¢

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$1.8M25%
  • Public Works$1.3M18%
  • Culture and Recreation$1.1M16%
  • Debt Service$1.1M15%
  • Public Safety$1.1M15%
  • General Government$401,3546%
  • Community and Economic Development$315,0994%
  • Health and Social Services$9,5000%

The state’s FY27 file doesn’t include business type / enterprise yet ($1.3M in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$719,011$654,841
Public Safety$929,210$875,410
Health and Social Services$6,000$6,000
General Government$335,501$327,047
Debt Service$885,500$902,701
Culture and Recreation$928,333$1.0M
Community and Economic Development$831,706$305,304
Capital Projects$3.4M$2.8M
Business Type / Enterprise$1.1M$896,737

What it spent each year

FY24 left out8

$8.5M

Debt, reserves and audits

How local debt works · What an audit tells you

What Garner owes

$5.1M at June 30, 2026: $1,654 per resident. 433rd most per resident of 939 Iowa places of its kind (the list).9

$8.4M
$5.1M
June 30OwedPer resident
2026$5.1M$1,654
2025$6.0M$1,945
2024$6.8M$2,230
2023$6.1M$1,978
2022$6.9M$2,262
2021$4.9M$1,597
2020$5.6M$1,813
2019$6.2M$2,023
2018$6.8M$2,216
2017$4.5M$1,483
2016$4.8M$1,567
2015$5.4M$1,752
2014$5.9M$1,910
2013$7.8M$2,560
2012$6.8M$2,231
2011$8.4M$2,745
2010$5.8M$1,886
Show the numbers
June 30OwedPer resident
2026$5.1M$1,654
2025$6.0M$1,945
2024$6.8M$2,230
2023$6.1M$1,978
2022$6.9M$2,262
2021$4.9M$1,597
2020$5.6M$1,813
2019$6.2M$2,023
2018$6.8M$2,216
2017$4.5M$1,483
2016$4.8M$1,567
2015$5.4M$1,752
2014$5.9M$1,910
2013$7.8M$2,560
2012$6.8M$2,231
2011$8.4M$2,745
2010$5.8M$1,886

Down 12% since 2010.

The 5% limit10

General obligation debt is $4.9M, 31% of the limit of about $15.5M (5% of $310.5M, the full value of its taxable property in 2024).

6 obligations at June 30, 2026
KindForPaid off byOwed
General ObligationState Street Reconstruction2036$1.9M
General ObligationCottonwood Storm Sewer2031$1.7M
General ObligationBall Field Project2033$1.2M
Revenue BondsWaste Water Treatment Plant - SRF Loan2027$199,000
General ObligationHejlik III2029$123,241
General ObligationLibrary - Corn Belt Power2026$36,000

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. Garner’s latest audit has them: Financial Statement, period ending Monday, June 30, 2025 (PDF).

Audits12

The latest: Financial Statement for the period ending Monday, June 30, 2025 (PDF), released Monday, April 27, 2026, by a CPA firm.

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

18 earlier reports for Garner

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: $466,889 in FY25, up 3% since FY19 while prices rose 25%, so it buys 18% less. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$425,282$421,779$432,939$435,289
Commercial and industrial tax replacement (“backfill”)$40,761$44,241$37,920$31,600

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.

$249,203
$4,350
  • State grants$4,350100%
YearGrants and projects
FY19$2,738
FY20$249,203
FY21$129,124
FY22$2,287
FY23$2,001
FY24$3,000
FY25$4,350
Show the numbers
YearGrants and projects
FY19$2,738
FY20$249,203
FY21$129,124
FY22$2,287
FY23$2,001
FY24$3,000
FY25$4,350

Has it kept up with prices?

Each source from FY19 to FY25, after inflation.

  • Road Use Tax (streets)−14%$404,222 → $435,289, up 8% since FY19 while prices rose 25%, so it buys 14% less
  • Commercial and industrial tax replacement (“backfill”)−47%$47,975 → $31,600, down 34% since FY19 while prices rose 25%, so it buys 47% 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 33% since FY19 while prices rose 25%, so it buys 6% more.

$508,989
$461,800

Federal grants, for comparison: $7,646 in FY25.

Business awards

Every award statewide

State economic development awards

Community college new jobs training: 8 contracts since 2001 worth $1.4M, for 214 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

3 seats: the top 3 win.

Local races from civicAPI and county auditors for Garner; 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.

  • Garner City Council At-Large (2 seats)
    Now held by Marline K. Lewerke, Glen Juhl

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

Dennis Guth (Sen. 28)Mark I. Thompson (Rep. 56)

U.S. House:District 4

Hancock CountyGarner-Hayfield schools