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Local taxes › Harrison County › Logan

City

Logan

Harrison County · How cities work

$1,780 a yearproperty tax on a $200,000 home here, FY27, for every local government ($21.08 per $1,000 of taxable value)1
$1,270 a yearof that goes to the city ($15.05 per $1,000)
$796,792property taxes the city levies, FY27
$2.8Mcity 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.

  • Clinton Keith McDonaldLogan Mayor · elected November 4, 2025
  • Jason SporrerLogan City Council At-Large · elected November 4, 2025
  • Scott MossLogan City Council At-Large · elected November 4, 2025
  • Tyler HinkelLogan City Council At-Large · elected November 4, 2025
  • Chris DeWittLogan City Council At-Large · elected November 7, 2023
  • Christana TroshynskiLogan 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 Logan

Homes and businesses in most of Logan pay a combined $21.08 per $1,000 of taxable value (FY27). They pay it all to the Harrison County treasurer, who passes each government its share; the city sets and gets only its own piece, $15.05. Estimate your bill.

Rates over time

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

YearCombinedCity’s own
FY20$35.19$14.68
FY21$34.40$14.36
FY22$34.43$14.11
FY23$36.03$14.41
FY24$38.07$16.25
FY25$21.61$14.98
FY26$22.07$14.98
FY27$21.08$15.05
Show the numbers
YearCombinedCity’s own
FY20$35.19$14.68
FY21$34.40$14.36
FY22$34.43$14.11
FY23$36.03$14.41
FY24$38.07$16.25
FY25$21.61$14.98
FY26$22.07$14.98
FY27$21.08$15.05

Compared with places this size3

Logan’s city property tax rate of $15.05 per $1,000 is the 45th highest of 142 Iowa cities with 900–2,000 people. The middle of the group is $13.41.

Elkader: $27.11Laurens: $24.16Pocahontas: $20.79Villisca: $19.74Sac City: $19.69Traer: $19.56Corning: $19.36Lake City: $19.32Allison: $19.06Corydon: $18.22Dysart: $17.95Greene: $17.91Britt: $17.72Lansing: $17.67Strawberry Point: $17.58Rockwell: $17.54Gowrie: $17.17Mapleton: $16.90George: $16.89Manson: $16.87Fayette: $16.85Eddyville: $16.82Nashua: $16.81Ackley: $16.63Audubon: $16.52Roland: $16.51Monona: $16.41Aplington: $16.34Durant: $16.24Panora: $16.14Mechanicsville: $16.12Dike: $15.94Holstein: $15.81State Center: $15.80Pleasantville: $15.80Earlham: $15.55Shell Rock: $15.52Brooklyn: $15.49Stuart: $15.48Mount Ayr: $15.32Neola: $15.30Sigourney: $15.20Guttenberg: $15.19Sidney: $15.19Griswold: $15.01Tripoli: $14.99Woodbine: $14.80Bedford: $14.66Lenox: $14.65Manning: $14.62Van Meter: $14.60Dunlap: $14.56Coon Rapids: $14.49Nora Springs: $14.25Kingsley: $14.25Urbana: $14.20Sheffield: $14.16Parkersburg: $14.15Hartley: $14.11Ida Grove: $14.10Woodward: $14.05Guthrie Center: $14.04Alton: $13.87Montezuma: $13.79Gilbert: $13.71Edgewood: $13.64Clarksville: $13.53Avoca: $13.51Janesville: $13.43Glidden: $13.43Calmar: $13.39Baxter: $13.32Wapello: $13.29Manly: $13.29Anita: $13.28Conrad: $13.23Springville: $13.22Shellsburg: $13.20De Soto: $13.18Greenfield: $13.13Treynor: $13.03Odebolt: $13.00Akron: $12.93Leon: $12.93Danville: $12.87Underwood: $12.85New Sharon: $12.80Slater: $12.79Malvern: $12.79Buffalo: $12.68Sanborn: $12.62New London: $12.56Dallas Center: $12.42West Point: $12.39Hinton: $12.38Preston: $12.38Remsen: $12.32Monroe: $12.28Denver: $12.27Reinbeck: $12.10Winfield: $12.04Elkhart: $12.00Tabor: $11.88Wellman: $11.88Aurelia: $11.84Blue Grass: $11.79Columbus Junction: $11.71Palo: $11.49Prairie City: $11.38Marcus: $11.31Mediapolis: $11.27Melcher-Dallas: $11.21University Heights: $11.12Ogden: $10.99Clarence: $10.94Farley: $10.91Oakland: $10.85Moville: $10.67Swisher: $10.39Elk Run Heights: $10.33Walcott: $10.29Fredericksburg: $10.27Lake Park: $10.25Inwood: $10.22Central City: $10.01Lake View: $9.39Paullina: $9.21Fairbank: $9.00Walford: $8.72Keosauqua: $8.58Princeton: $8.24Lone Tree: $8.13Riverside: $8.02Hills: $7.94Larchwood: $7.52North English: $7.49Sloan: $7.49Fruitland: $7.21Lawton: $7.10Wayland: $7.07Arnolds Park: $4.95Logan: $15.05$4.95 lowest$27.11 highestmiddle
See all 142
#PlaceRate per $1,000People
1Elkader$27.111,192
2Laurens$24.161,253
3Pocahontas$20.791,848
4Villisca$19.741,106
5Sac City$19.691,992
6Traer$19.561,547
7Corning$19.361,509
8Lake City$19.321,656
9Allison$19.06937
10Corydon$18.221,563
11Dysart$17.951,266
12Greene$17.91971
13Britt$17.722,001
14Lansing$17.67959
15Strawberry Point$17.581,141
16Rockwell$17.541,044
17Gowrie$17.17943
18Mapleton$16.901,114
19George$16.891,106
20Manson$16.871,646
21Fayette$16.851,193
22Eddyville$16.82965
23Nashua$16.811,515
24Ackley$16.631,538
25Audubon$16.522,008
26Roland$16.511,376
27Monona$16.411,462
28Aplington$16.341,088
29Durant$16.241,798
30Panora$16.141,096
31Mechanicsville$16.12974
32Dike$15.941,293
33Holstein$15.811,475
34State Center$15.801,403
35Pleasantville$15.801,696
36Earlham$15.551,411
37Shell Rock$15.521,265
38Brooklyn$15.491,474
39Stuart$15.481,887
40Mount Ayr$15.321,616
41Neola$15.30917
42Sigourney$15.201,974
43Guttenberg$15.191,804
44Sidney$15.191,048
45Logan$15.051,351
46Griswold$15.01975
47Tripoli$14.991,208
48Woodbine$14.801,707
49Bedford$14.661,474
50Lenox$14.651,355
51Manning$14.621,390
52Van Meter$14.601,840
53Dunlap$14.561,030
54Coon Rapids$14.491,258
55Nora Springs$14.251,330
56Kingsley$14.251,394
57Urbana$14.201,635
58Sheffield$14.161,123
59Parkersburg$14.151,986
60Hartley$14.111,584
61Ida Grove$14.101,988
62Woodward$14.051,383
63Guthrie Center$14.041,579
64Alton$13.871,248
65Montezuma$13.791,421
66Gilbert$13.711,397
67Edgewood$13.64908
68Clarksville$13.531,238
69Avoca$13.511,685
70Janesville$13.431,052
71Glidden$13.431,140
72Calmar$13.391,100
73Baxter$13.32983
74Wapello$13.292,026
75Manly$13.291,233
76Anita$13.28953
77Conrad$13.231,098
78Springville$13.221,161
79Shellsburg$13.20987
80De Soto$13.18937
81Greenfield$13.131,988
82Treynor$13.031,104
83Odebolt$13.00967
84Akron$12.931,545
85Leon$12.931,779
86Danville$12.87910
87Underwood$12.85973
88New Sharon$12.801,249
89Slater$12.791,626
90Malvern$12.791,056
91Buffalo$12.681,163
92Sanborn$12.621,463
93New London$12.561,853
94Dallas Center$12.421,993
95West Point$12.39903
96Hinton$12.38959
97Preston$12.38940
98Remsen$12.321,681
99Monroe$12.282,021
100Denver$12.271,955
101Reinbeck$12.101,673
102Winfield$12.041,006
103Elkhart$12.001,079
104Tabor$11.88983
105Wellman$11.881,531
106Aurelia$11.84970
107Blue Grass$11.791,707
108Columbus Junction$11.711,794
109Palo$11.491,554
110Prairie City$11.381,722
111Marcus$11.311,069
112Mediapolis$11.271,679
113Melcher-Dallas$11.211,193
114University Heights$11.121,188
115Ogden$10.991,970
116Clarence$10.94991
117Farley$10.911,723
118Oakland$10.851,519
119Moville$10.671,707
120Swisher$10.39909
121Elk Run Heights$10.331,061
122Walcott$10.291,556
123Fredericksburg$10.27983
124Lake Park$10.251,155
125Inwood$10.22962
126Central City$10.011,254
127Lake View$9.391,120
128Paullina$9.21979
129Fairbank$9.001,133
130Walford$8.721,357
131Keosauqua$8.58944
132Princeton$8.24917
133Lone Tree$8.131,341
134Riverside$8.021,063
135Hills$7.94911
136Larchwood$7.52954
137North English$7.491,030
138Sloan$7.491,078
139Fruitland$7.21928
140Lawton$7.10949
141Wayland$7.07935
142Arnolds Park$4.951,214

The $8.10 limit

Logan’s general levy is $8.10 per $1,000 of taxable value in FY27, at the limit.4 377 of 934 Iowa cities have a higher general levy. All cities.

FY23 $8.10 · FY24 $8.10 · FY25 $8.26 · FY26 $8.26 · FY27 $8.10 (before FY25, the general levy alone)

Outside the limit: $6.95 more5

  • Debt Service Levy$4.48 · $236,904
  • Liability, property & self insurance costs$1.34 · $70,952
  • Total Employee Benefit Levies$1.12 · $59,127
  • Support of a Local Emerg. Mgmt. Comm.$0.02 · $986

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$428,49854%
  • Debt Service Levy$236,90430%
  • Liability, property & self insurance costs$70,9529%
  • Total Employee Benefit Levies$59,1277%
  • Support of a Local Emerg. Mgmt. Comm.$9860%

Budget and spending

Reading a local budget

Where each dollar of Logan’s budget goes, FY26

Business Type / Enterprise: 42¢ of every dollar42¢Capital Projects: 17¢ of every dollar17¢Culture and Recreation: 10¢ of every dollar10¢Public Works: 9¢ of every dollar9¢Public Safety: 8¢ of every dollar8¢Everything else: 13¢ of every dollar13¢

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 141 Iowa cities closest in size (900–2,000 people).

Where it goesOf each dollarCities this size (141)
Business Type / Enterprise42¢41¢
Capital Projects17¢12¢
Culture and Recreation10¢8¢
Public Works9¢13¢
Public Safety8¢10¢
Everything else13¢16¢

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$1.5M54%
  • Culture and Recreation$321,54012%
  • Public Works$274,35010%
  • Public Safety$249,3309%
  • Debt Service$246,0009%
  • General Government$142,0005%
  • Health and Social Services$30,9501%
  • Community and Economic Development$5,2500%

The state’s FY27 file doesn’t include business type / enterprise yet ($1.2M in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$243,600$234,972
Public Safety$280,752$288,340
Health and Social Services$22,100$21,971
General Government$125,550$117,566
Debt Service$217,945$252,974
Culture and Recreation$288,050$404,457
Community and Economic Development$582,300$521,009
Capital Projects$1.9M$2.2M
Business Type / Enterprise$526,500$538,172

What it spent each year

FY24 left out6

$4.5M
$2.9M

Debt, reserves and audits

How local debt works · What an audit tells you

What Logan owes

$2.8M at June 30, 2026: $1,986 per resident. 388th most per resident of 939 Iowa places of its kind (the list).7

$3.0M
$2.8M
June 30OwedPer resident
2026$2.8M$1,986
2025$2.7M$1,902
2024$2.5M$1,823
2023$2.7M$1,946
2022$2.6M$1,835
2021$645,054$462
2020$875,657$627
2019$1.1M$799
2018$1.4M$966
2017$1.4M$992
2016$1.6M$1,154
2015$1.7M$1,241
2014$1.9M$1,390
2013$2.2M$1,592
2012$2.4M$1,742
2011$2.7M$1,948
2010$3.0M$2,128
Show the numbers
June 30OwedPer resident
2026$2.8M$1,986
2025$2.7M$1,902
2024$2.5M$1,823
2023$2.7M$1,946
2022$2.6M$1,835
2021$645,054$462
2020$875,657$627
2019$1.1M$799
2018$1.4M$966
2017$1.4M$992
2016$1.6M$1,154
2015$1.7M$1,241
2014$1.9M$1,390
2013$2.2M$1,592
2012$2.4M$1,742
2011$2.7M$1,948
2010$3.0M$2,128

Down 7% since 2010.

The 5% limit8

General obligation debt is $2.4M, 47% of the limit of about $5.2M (5% of $103.6M, the full value of its taxable property in 2024).

4 obligations at June 30, 2026
KindForPaid off byOwed
General ObligationGeneral Obligation Corporate Purpose & Refunding Bonds2041$2.0M
Revenue BondsPlanning & Design for new Water Treatment Plant2028$327,703
General ObligationPurchase property for city shop2035$213,000
General Obligation2022 Taxable GO Property Acquisition Note to purchase development property.2032$203,624

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. Logan’s latest audit has them: Financial Statement, period ending Sunday, June 30, 2024 (PDF).

Audits10

The latest: Financial Statement for the period ending Sunday, June 30, 2024 (PDF), released Tuesday, October 22, 2024, by a CPA firm.

14 earlier reports for Logan

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: $240,472 in FY25, up 16% since FY19 while prices rose 25%, so it buys 8% less. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$196,528$192,243$197,330$198,401
Commercial and industrial tax replacement (“backfill”)$9,567$8,347$41,353$42,071

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.

$21,464
  • Iowa Economic Development Authority$20,00093%
  • State grants$1,4647%
YearGrants and projects
FY19$1,734
FY20$2,710
FY21$489
FY22$1,634
FY23$1,825
FY24$2,005
FY25$21,464
Show the numbers
YearGrants and projects
FY19$1,734
FY20$2,710
FY21$489
FY22$1,634
FY23$1,825
FY24$2,005
FY25$21,464

Has it kept up with prices?

Each source from FY19 to FY25, after inflation.

  • Road Use Tax (streets)−20%$198,171 → $198,401, up 0% since FY19 while prices rose 25%, so it buys 20% less
  • Commercial and industrial tax replacement (“backfill”)+258%$9,370 → $42,071, up 349% since FY19 while prices rose 25%, so it buys 258% 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 39% since FY19 while prices rose 25%, so it buys 11% more.

$158,560
$151,698

Federal grants, for comparison: $607,466 in FY25.

Business awards

Every award statewide

State economic development awards

1 business has state awards in LOGAN: $167K in grants, loans and tax benefits, for 18 jobs.12

  • Midwest Mechanical Industrial Holdings, LLC
    High Quality Jobs Program · FY20 · Under contract: Building · 18 jobs required
    $167K

Awards 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 Logan; 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.

  • Logan City Council At-Large (2 seats)
    Now held by Chris DeWitt, Christana Troshynski
  • Logan Mayor
    Now held by Clinton Keith McDonald

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

Mark Costello (Sen. 8)Matt W. Windschitl (Rep. 15)

U.S. House:District 4

Harrison CountyLogan-Magnolia schools