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Local taxes › Harrison County › Modale

City

Modale

Harrison County · How cities work

$2,610 a yearproperty tax on a $200,000 home here, FY27, for every local government ($30.99 per $1,000 of taxable value)1
$1,040 a yearof that goes to the city ($12.34 per $1,000)
$134,605property taxes the city levies, FY27
$233,581city 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.

  • Blair AdamsModale Mayor · elected November 4, 2025
  • Christopher SkinnerModale City Council At-Large · elected November 4, 2025
  • Kathleen M. DugdaleModale City Council At-Large · elected November 4, 2025
  • Tamara Smith-CooperriderModale City Council At-Large · elected November 4, 2025
  • Blair AdamsModale City Council At-Large · elected November 7, 2023
  • Terigene TiffeyModale 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 Modale

Homes and businesses in most of Modale pay a combined $30.99 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, $12.34. Estimate your bill.

Rates over time

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

YearCombinedCity’s own
FY20$32.11$13.55
FY21$31.55$14.05
FY22$31.83$14.25
FY23$31.03$13.03
FY24$31.74$13.17
FY25$31.32$12.19
FY26$32.72$13.06
FY27$30.99$12.34
Show the numbers
YearCombinedCity’s own
FY20$32.11$13.55
FY21$31.55$14.05
FY22$31.83$14.25
FY23$31.03$13.03
FY24$31.74$13.17
FY25$31.32$12.19
FY26$32.72$13.06
FY27$30.99$12.34

Compared with places this size3

Modale’s city property tax rate of $12.34 per $1,000 is the 98th highest of 203 Iowa cities with 190–430 people. The middle of the group is $12.18.

Stanhope: $29.10Fenton: $22.05Coulter: $21.80Chelsea: $21.61Elliott: $21.61Oxford Junction: $20.84Earling: $20.47Volga: $20.23Alta Vista: $19.88Arthur: $19.86Fort Atkinson: $19.19Salem: $19.15Cumberland: $18.42Jamaica: $18.24Massena: $18.23Callender: $17.78Casey: $17.72Vail: $17.66Ringsted: $17.65Emerson: $17.54Pierson: $17.12Burt: $17.10Pisgah: $17.09Lohrville: $16.95Lakota: $16.84Marble Rock: $16.78Auburn: $16.65Mccallsburg: $16.58Irwin: $16.46Montour: $16.37Lewis: $16.25Corwith: $16.22Deep River: $16.18Waucoma: $16.17Duncombe: $16.10Bayard: $16.05Granville: $16.00Minburn: $15.75Onslow: $15.63Linden: $15.62Peterson: $15.27Greeley: $15.23Arlington: $14.98Riverton: $14.94Marathon: $14.89Plainfield: $14.84Ryan: $14.84Otho: $14.82Ladora: $14.74Magnolia: $14.68Bagley: $14.63Garrison: $14.38Halbur: $14.37Lorimor: $14.36Crystal Lake: $14.36Kimballton: $14.27Ocheyedan: $14.22Steamboat Rock: $14.19Westgate: $14.05Mystic: $14.01Wesley: $13.91Diagonal: $13.91Bussey: $13.83Mondamin: $13.82Livermore: $13.78Fertile: $13.70Stockport: $13.68Kellerton: $13.60Quimby: $13.58Meservey: $13.43Persia: $13.41Lawler: $13.39Lacona: $13.38Leland: $13.31Ute: $13.26New Market: $13.25Plymouth: $13.21Harcourt: $13.21Bennett: $13.16Ridgeway: $13.10Farmersburg: $13.09Clutier: $13.03Lehigh: $12.97Menlo: $12.92Templeton: $12.91Silver City: $12.87Martelle: $12.83Malcom: $12.82Galva: $12.68Martensdale: $12.63Blencoe: $12.57Williams: $12.57Maurice: $12.56Clearfield: $12.50Kensett: $12.47Mccausland: $12.45Spillville: $12.40Mingo: $12.31Brandon: $12.29Blakesburg: $12.21Cushing: $12.18Bonaparte: $12.17Hanlontown: $12.17Stout: $12.14Macedonia: $12.12Paton: $12.09Kiron: $12.03Rembrandt: $12.03Colesburg: $11.97Liscomb: $11.96New Providence: $11.88Thornton: $11.86Parnell: $11.78Joice: $11.72Atalissa: $11.71Cantril: $11.69Kelley: $11.69Orient: $11.66Wadena: $11.65Cincinnati: $11.57Delta: $11.52Terril: $11.48Westside: $11.45Holland: $11.37Churdan: $11.31Mallard: $11.28Miles: $11.28Renwick: $11.16Dundee: $11.14Frederika: $10.99Milton: $10.98New Vienna: $10.91Letts: $10.91Goose Lake: $10.89Birmingham: $10.87Charlotte: $10.86Yale: $10.85Hornick: $10.74Riverdale: $10.67Bode: $10.64Union: $10.58Cleghorn: $10.49Calamus: $10.47Danbury: $10.43Lytton: $10.38Rhodes: $10.36Dedham: $10.28Deloit: $10.28Protivin: $10.28Andrew: $10.22Royal: $10.20Bronson: $10.14Hancock: $10.13Rudd: $10.13La Motte: $10.09Melvin: $10.05Defiance: $10.05Floyd: $10.02Panama: $9.85Grafton: $9.83Lynnville: $9.68Ionia: $9.65Salix: $9.63Luxemburg: $9.58Rippey: $9.42Farnhamville: $9.18Middletown: $9.16Dixon: $9.03Lester: $8.94Oakville: $8.89Harvey: $8.71Washta: $8.65Ollie: $8.44Rowley: $8.31South English: $8.27Bertram: $8.10Fostoria: $8.10Lost Nation: $8.10Low Moor: $8.10Nichols: $8.10Laurel: $8.10Lineville: $8.10Luana: $7.98Lockridge: $7.92Grand River: $7.86Pulaski: $7.58Sheldahl: $7.56Fredonia: $7.55Worthington: $7.50Harpers Ferry: $7.49Alvord: $7.41Columbus City: $6.94Donahue: $6.83Libertyville: $6.60Keswick: $6.49Crawfordsville: $6.44Holy Cross: $5.91Conesville: $5.86Maharishi Vedic City: $3.87Wahpeton: $3.19West Okoboji: $2.92Rickardsville: $2.27Modale: $12.34$2.27 lowest$29.10 highestmiddle
See all 203
#PlaceRate per $1,000People
1Stanhope$29.10354
2Fenton$22.05250
3Coulter$21.80220
4Chelsea$21.61207
5Elliott$21.61328
6Oxford Junction$20.84424
7Earling$20.47394
8Volga$20.23200
9Alta Vista$19.88219
10Arthur$19.86218
11Fort Atkinson$19.19300
12Salem$19.15380
13Cumberland$18.42248
14Jamaica$18.24196
15Massena$18.23352
16Callender$17.78361
17Casey$17.72387
18Vail$17.66383
19Ringsted$17.65346
20Emerson$17.54401
21Pierson$17.12335
22Burt$17.10404
23Pisgah$17.09248
24Lohrville$16.95366
25Lakota$16.84261
26Marble Rock$16.78258
27Auburn$16.65253
28Mccallsburg$16.58356
29Irwin$16.46320
30Montour$16.37199
31Lewis$16.25358
32Corwith$16.22259
33Deep River$16.18243
34Waucoma$16.17235
35Duncombe$16.10374
36Bayard$16.05402
37Granville$16.00302
38Minburn$15.75317
39Onslow$15.63198
40Linden$15.62206
41Peterson$15.27321
42Greeley$15.23216
43Arlington$14.98415
44Riverton$14.94243
45Marathon$14.89221
46Plainfield$14.84392
47Ryan$14.84348
48Otho$14.82417
49Ladora$14.74223
50Magnolia$14.68194
51Bagley$14.63230
52Garrison$14.38345
53Halbur$14.37268
54Lorimor$14.36377
55Crystal Lake$14.36243
56Kimballton$14.27281
57Ocheyedan$14.22424
58Steamboat Rock$14.19261
59Westgate$14.05190
60Mystic$14.01318
61Wesley$13.91382
62Diagonal$13.91331
63Bussey$13.83378
64Mondamin$13.82335
65Livermore$13.78382
66Fertile$13.70300
67Stockport$13.68272
68Kellerton$13.60241
69Quimby$13.58245
70Meservey$13.43212
71Persia$13.41292
72Lawler$13.39392
73Lacona$13.38336
74Leland$13.31240
75Ute$13.26326
76New Market$13.25381
77Plymouth$13.21368
78Harcourt$13.21257
79Bennett$13.16330
80Ridgeway$13.10261
81Farmersburg$13.09264
82Clutier$13.03209
83Lehigh$12.97395
84Menlo$12.92347
85Templeton$12.91337
86Silver City$12.87244
87Martelle$12.83250
88Malcom$12.82257
89Galva$12.68416
90Martensdale$12.63413
91Blencoe$12.57223
92Williams$12.57299
93Maurice$12.56271
94Clearfield$12.50277
95Kensett$12.47256
96Mccausland$12.45314
97Spillville$12.40371
98Modale$12.34284
99Mingo$12.31314
100Brandon$12.29331
101Blakesburg$12.21273
102Cushing$12.18225
103Bonaparte$12.17357
104Hanlontown$12.17200
105Stout$12.14194
106Macedonia$12.12266
107Paton$12.09217
108Kiron$12.03262
109Rembrandt$12.03199
110Colesburg$11.97379
111Liscomb$11.96292
112New Providence$11.88233
113Thornton$11.86394
114Parnell$11.78190
115Joice$11.72206
116Atalissa$11.71287
117Cantril$11.69224
118Kelley$11.69312
119Orient$11.66363
120Wadena$11.65201
121Cincinnati$11.57280
122Delta$11.52257
123Terril$11.48310
124Westside$11.45283
125Holland$11.37261
126Churdan$11.31359
127Mallard$11.28255
128Miles$11.28400
129Renwick$11.16228
130Dundee$11.14193
131Frederika$10.99206
132Milton$10.98395
133New Vienna$10.91384
134Letts$10.91358
135Goose Lake$10.89250
136Birmingham$10.87371
137Charlotte$10.86386
138Yale$10.85265
139Hornick$10.74255
140Riverdale$10.67385
141Bode$10.64304
142Union$10.58378
143Cleghorn$10.49235
144Calamus$10.47348
145Danbury$10.43315
146Lytton$10.38274
147Rhodes$10.36269
148Dedham$10.28221
149Deloit$10.28246
150Protivin$10.28264
151Andrew$10.22374
152Royal$10.20379
153Bronson$10.14294
154Hancock$10.13199
155Rudd$10.13339
156La Motte$10.09235
157Melvin$10.05196
158Defiance$10.05248
159Floyd$10.02297
160Panama$9.85234
161Grafton$9.83212
162Lynnville$9.68382
163Ionia$9.65220
164Salix$9.63303
165Luxemburg$9.58240
166Rippey$9.42217
167Farnhamville$9.18364
168Middletown$9.16365
169Dixon$9.03204
170Lester$8.94309
171Oakville$8.89198
172Harvey$8.71242
173Washta$8.65206
174Ollie$8.44196
175Rowley$8.31264
176South English$8.27196
177Bertram$8.10267
178Fostoria$8.10229
179Lost Nation$8.10425
180Low Moor$8.10242
181Nichols$8.10317
182Laurel$8.10214
183Lineville$8.10194
184Luana$7.98303
185Lockridge$7.92245
186Grand River$7.86192
187Pulaski$7.58259
188Sheldahl$7.56312
189Fredonia$7.55227
190Worthington$7.50374
191Harpers Ferry$7.49273
192Alvord$7.41216
193Columbus City$6.94385
194Donahue$6.83336
195Libertyville$6.60278
196Keswick$6.49238
197Crawfordsville$6.44278
198Holy Cross$5.91348
199Conesville$5.86350
200Maharishi Vedic City$3.87290
201Wahpeton$3.19337
202West Okoboji$2.92311
203Rickardsville$2.27204

The $8.10 limit

Modale’s general levy is $8.14 per $1,000 of taxable value in FY27, $0.04 above the limit; it has to come down in steps.4 176 of 934 Iowa cities have a higher general levy. All cities.

FY23 $8.10 · FY24 $8.10 · FY25 $8.39 · FY26 $8.39 · FY27 $8.14 (before FY25, the general levy alone)

Outside the limit: $4.20 more5

  • Liability, property & self insurance costs$2.68 · $28,654
  • Total Employee Benefit Levies$1.52 · $16,303

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$87,22066%
  • Liability, property & self insurance costs$28,65422%
  • Total Employee Benefit Levies$16,30312%

Budget and spending

Reading a local budget

Where each dollar of Modale’s budget goes, FY26

Business Type / Enterprise: 60¢ of every dollar60¢General Government: 28¢ of every dollar28¢Public Safety: 5¢ of every dollarPublic Works: 4¢ of every dollarCulture and Recreation: 3¢ of every dollarEverything else: <1¢ 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 201 Iowa cities closest in size (190–430 people).

Where it goesOf each dollarCities this size (201)
Business Type / Enterprise60¢38¢
General Government28¢17¢
Public Safety5¢9¢
Public Works4¢20¢
Culture and Recreation3¢8¢
Everything else<1¢<1¢

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.

  • General Government$94,99241%
  • Public Safety$76,49033%
  • Culture and Recreation$44,04019%
  • Public Works$16,1147%
  • Health and Social Services$1,9451%

The state’s FY27 file doesn’t include business type / enterprise yet ($396,382 in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$30,200$35,897
Public Safety$19,300$97,692
Health and Social Services$1,800$0
General Government$74,700$80,370
Debt Service$10,706$0
Culture and Recreation$31,000$38,006
Community and Economic Development$0$3,979
Capital Projects$0$0
Business Type / Enterprise$142,566$750,059

What it spent each year

FY24 left out6

$1.0M
$557,788

Debt, reserves and audits

How local debt works · What an audit tells you

What Modale owes

$993,505 at June 30, 2026: $3,639 per resident. 218th most per resident of 939 Iowa places of its kind (the list).7

$1.0M
$993,505
June 30OwedPer resident
2026$993,505$3,639
2025$993,505$3,639
2024$1.0M$3,714
2023$0$0
2022$0$0
2021$9,607$35
2020$19,906$73
2019$29,998$110
2018$39,686$145
2017$49,256$180
2016$58,527$214
2015$67,645$248
2014$76,542$280
2013$85,872$315
2012$93,754$343
2011$100,565$368
2010$109,928$403
Show the numbers
June 30OwedPer resident
2026$993,505$3,639
2025$993,505$3,639
2024$1.0M$3,714
2023$0$0
2022$0$0
2021$9,607$35
2020$19,906$73
2019$29,998$110
2018$39,686$145
2017$49,256$180
2016$58,527$214
2015$67,645$248
2014$76,542$280
2013$85,872$315
2012$93,754$343
2011$100,565$368
2010$109,928$403

Up 804% since 2010.

The 5% limit8

General obligation debt is $0, 0% of the limit of about $901,346 (5% of $18.0M, the full value of its taxable property in 2024).

2 obligations at June 30, 2026
KindForPaid off byOwed
Loansoriginal sewer project2048$537,336
Loanssewer project rebuild2063$456,168

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. Modale’s latest audit has them: Periodic Examination, period ending Friday, March 31, 2023 (PDF).

Audits10

The latest: Periodic Examination for the period ending Friday, March 31, 2023 (PDF), released Friday, March 8, 2024, by a CPA firm.

1 earlier report for Modale

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: $19,994 in FY25, up 6% since FY19 while prices rose 25%, so it buys 15% less. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$19,656$19,373$19,886$19,994

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.

$917
$0
    YearGrants and projects
    FY19$0
    FY20$0
    FY21$0
    FY22$0
    FY23$0
    FY24$917
    FY25$0
    Show the numbers
    YearGrants and projects
    FY19$0
    FY20$0
    FY21$0
    FY22$0
    FY23$0
    FY24$917
    FY25$0

    Has it kept up with prices?

    Each source from FY19 to FY25, after inflation.

    • Road Use Tax (streets)−15%$18,854 → $19,994, up 6% since FY19 while prices rose 25%, so it buys 15% 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 46% since FY19 while prices rose 25%, so it buys 16% more.

    $30,109

    Federal grants, for comparison: $2.1M in FY24.

    Business awards

    Every award 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)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

    3 seats: the top 3 win.

    Local races from civicAPI and county auditors for Modale; 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.

    • Modale City Council At-Large (4 seats)
      Now held by Kathleen M. Dugdale, Terigene Tiffey, Christopher Skinner, Blair Adams
    • Modale Mayor
      Now held by Blair Adams

    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

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

    U.S. House:District 4

    Harrison CountyWest Harrison schools