Local taxes › Harrison County › Persia

City

Persia

Harrison County · How cities work

$2,940 a yearproperty tax on a $200,000 home here, FY27, for every local government ($34.86 per $1,000 of taxable value)1
$1,130 a yearof that goes to the city ($13.41 per $1,000)
$113,947property taxes the city levies, FY27
$362,084city 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.

  • Chad PittsPersia City Council At-Large · elected November 4, 2025
  • Shawn FlahartyPersia Mayor · elected November 4, 2025
  • Timothy EllsworthPersia City Council At-Large · elected November 4, 2025
  • Zachariah TaylorPersia City Council At-Large · elected November 4, 2025
  • Trevor McMahonPersia 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 Persia

Homes and businesses in most of Persia pay a combined $34.86 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, $13.41. Estimate your bill.

Rates over time

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

YearCombinedCity’s own
FY20$33.20$12.29
FY21$33.33$12.56
FY22$34.19$12.89
FY23$34.12$12.77
FY24$34.46$12.98
FY25$34.65$13.12
FY26$36.38$14.49
FY27$34.86$13.41
Show the numbers
YearCombinedCity’s own
FY20$33.20$12.29
FY21$33.33$12.56
FY22$34.19$12.89
FY23$34.12$12.77
FY24$34.46$12.98
FY25$34.65$13.12
FY26$36.38$14.49
FY27$34.86$13.41

Compared with places this size3

Persia’s city property tax rate of $13.41 per $1,000 is the 72nd highest of 208 Iowa cities with 200–440 people. The middle of the group is $12.17.

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: $17.54Ashton: $17.17Pierson: $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: $14.74Bagley: $14.63Garrison: $14.38Halbur: $14.37Lorimor: $14.36Crystal Lake: $14.36Kimballton: $14.27Ocheyedan: $14.22Steamboat Rock: $14.19Mystic: $14.01Wesley: $13.91Diagonal: $13.91Bussey: $13.83Mondamin: $13.82Livermore: $13.78Fertile: $13.70Stockport: $13.68Kellerton: $13.60Quimby: $13.58Lamont: $13.57New Albin: $13.55Meservey: $13.43Lawler: $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: $12.40Modale: $12.34Mingo: $12.31Brandon: $12.29Blakesburg: $12.21Cushing: $12.18Bonaparte: $12.17Hanlontown: $12.17Macedonia: $12.12Hawkeye: $12.11Paton: $12.09Kiron: $12.03Rembrandt: $12.03Colesburg: $11.97Liscomb: $11.96New Providence: $11.88Thornton: $11.86Joice: $11.72Allerton: $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: $11.16Frederika: $10.99Milton: $10.98New Vienna: $10.91Letts: $10.91Goose Lake: $10.89Birmingham: $10.87Charlotte: $10.86Yale: $10.85Batavia: $10.77Hornick: $10.74Riverdale: $10.67Bode: $10.64Union: $10.58Cleghorn: $10.49Calamus: $10.47Danbury: $10.43Lytton: $10.38Stacyville: $10.36Rhodes: $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: $8.10Grandview: $8.10Lost Nation: $8.10Low Moor: $8.10Nichols: $8.10Laurel: $8.10Luana: $7.98Lockridge: $7.92Delhi: $7.81Klemme: $7.74Pulaski: $7.58Beacon: $7.56Sheldahl: $7.56Fredonia: $7.55Worthington: $7.50Harpers Ferry: $7.49Alvord: $7.41Marquette: $7.08Columbus 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: $2.27Persia: $13.41$2.27 lowest$29.10 highestmiddle
See all 208
#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
21Ashton$17.17434
22Pierson$17.12335
23Burt$17.10404
24Pisgah$17.09248
25Lohrville$16.95366
26Lakota$16.84261
27Marble Rock$16.78258
28Auburn$16.65253
29Mccallsburg$16.58356
30Irwin$16.46320
31Montour$16.37199
32Lewis$16.25358
33Corwith$16.22259
34Deep River$16.18243
35Waucoma$16.17235
36Duncombe$16.10374
37Bayard$16.05402
38Granville$16.00302
39Minburn$15.75317
40Onslow$15.63198
41Linden$15.62206
42Peterson$15.27321
43Greeley$15.23216
44Arlington$14.98415
45Riverton$14.94243
46Marathon$14.89221
47Plainfield$14.84392
48Ryan$14.84348
49Otho$14.82417
50Ladora$14.74223
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
59Mystic$14.01318
60Wesley$13.91382
61Diagonal$13.91331
62Bussey$13.83378
63Mondamin$13.82335
64Livermore$13.78382
65Fertile$13.70300
66Stockport$13.68272
67Kellerton$13.60241
68Quimby$13.58245
69Lamont$13.57429
70New Albin$13.55435
71Meservey$13.43212
72Persia$13.41292
73Lawler$13.39392
74Lacona$13.38336
75Leland$13.31240
76Ute$13.26326
77New Market$13.25381
78Plymouth$13.21368
79Harcourt$13.21257
80Bennett$13.16330
81Ridgeway$13.10261
82Farmersburg$13.09264
83Clutier$13.03209
84Lehigh$12.97395
85Menlo$12.92347
86Templeton$12.91337
87Silver City$12.87244
88Martelle$12.83250
89Malcom$12.82257
90Galva$12.68416
91Martensdale$12.63413
92Blencoe$12.57223
93Williams$12.57299
94Maurice$12.56271
95Clearfield$12.50277
96Kensett$12.47256
97Mccausland$12.45314
98Spillville$12.40371
99Modale$12.34284
100Mingo$12.31314
101Brandon$12.29331
102Blakesburg$12.21273
103Cushing$12.18225
104Bonaparte$12.17357
105Hanlontown$12.17200
106Macedonia$12.12266
107Hawkeye$12.11429
108Paton$12.09217
109Kiron$12.03262
110Rembrandt$12.03199
111Colesburg$11.97379
112Liscomb$11.96292
113New Providence$11.88233
114Thornton$11.86394
115Joice$11.72206
116Allerton$11.72432
117Atalissa$11.71287
118Cantril$11.69224
119Kelley$11.69312
120Orient$11.66363
121Wadena$11.65201
122Cincinnati$11.57280
123Delta$11.52257
124Terril$11.48310
125Westside$11.45283
126Holland$11.37261
127Churdan$11.31359
128Mallard$11.28255
129Miles$11.28400
130Renwick$11.16228
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
139Batavia$10.77434
140Hornick$10.74255
141Riverdale$10.67385
142Bode$10.64304
143Union$10.58378
144Cleghorn$10.49235
145Calamus$10.47348
146Danbury$10.43315
147Lytton$10.38274
148Stacyville$10.36436
149Rhodes$10.36269
150Dedham$10.28221
151Deloit$10.28246
152Protivin$10.28264
153Andrew$10.22374
154Royal$10.20379
155Bronson$10.14294
156Hancock$10.13199
157Rudd$10.13339
158La Motte$10.09235
159Melvin$10.05196
160Defiance$10.05248
161Floyd$10.02297
162Panama$9.85234
163Grafton$9.83212
164Lynnville$9.68382
165Ionia$9.65220
166Salix$9.63303
167Luxemburg$9.58240
168Rippey$9.42217
169Farnhamville$9.18364
170Middletown$9.16365
171Dixon$9.03204
172Lester$8.94309
173Oakville$8.89198
174Harvey$8.71242
175Washta$8.65206
176Ollie$8.44196
177Rowley$8.31264
178South English$8.27196
179Bertram$8.10267
180Fostoria$8.10229
181Grandview$8.10431
182Lost Nation$8.10425
183Low Moor$8.10242
184Nichols$8.10317
185Laurel$8.10214
186Luana$7.98303
187Lockridge$7.92245
188Delhi$7.81438
189Klemme$7.74429
190Pulaski$7.58259
191Beacon$7.56434
192Sheldahl$7.56312
193Fredonia$7.55227
194Worthington$7.50374
195Harpers Ferry$7.49273
196Alvord$7.41216
197Marquette$7.08434
198Columbus City$6.94385
199Donahue$6.83336
200Libertyville$6.60278
201Keswick$6.49238
202Crawfordsville$6.44278
203Holy Cross$5.91348
204Conesville$5.86350
205Maharishi Vedic City$3.87290
206Wahpeton$3.19337
207West Okoboji$2.92311
208Rickardsville$2.27204

The $8.10 limit

Persia’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 $7.86 · FY26 $8.10 · FY27 $7.86 (before FY25, the general levy alone)

Outside the limit: $5.55 more5

  • Liability, property & self insurance costs$4.21 · $35,461
  • Total Employee Benefit Levies$1.33 · $11,234

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$66,20559%
  • Liability, property & self insurance costs$35,46131%
  • Total Employee Benefit Levies$11,23410%

Budget and spending

Reading a local budget

Where each dollar of Persia’s budget goes, FY26

General Government: 36¢ of every dollar36¢Public Works: 25¢ of every dollar25¢Culture and Recreation: 15¢ of every dollar15¢Business Type / Enterprise: 12¢ of every dollar12¢Public Safety: 11¢ of every dollar11¢Everything 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 206 Iowa cities closest in size (200–440 people).

Where it goesOf each dollarCities this size (206)
General Government36¢17¢
Public Works25¢20¢
Culture and Recreation15¢8¢
Business Type / Enterprise12¢38¢
Public Safety11¢9¢
Everything else<1¢2¢

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$145,80040%
  • General Government$104,90329%
  • Public Safety$69,33119%
  • Culture and Recreation$41,55011%
  • Community and Economic Development$5000%

The state’s FY27 file doesn’t include business type / enterprise yet ($30,161 in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$102,700$55,964
Public Safety$27,365$53,555
Health and Social Services$0$0
General Government$75,700$63,478
Debt Service$0$0
Culture and Recreation$35,750$29,312
Community and Economic Development$500$494
Capital Projects$0$0
Business Type / Enterprise$28,500$26,048

What it spent each year

FY24 left out6

$429,252
$305,492

Debt, reserves and audits

How local debt works · What an audit tells you

What Persia owes

No debt at June 30, 2026.7

$162,612
$0
June 30OwedPer resident
2026$0$0
2025$0$0
2024$0$0
2023$0$0
2022$0$0
2021$0$0
2020$0$0
2019$0$0
2018$0$0
2017$17,729$60
2016$34,224$115
2015$0$0
2014$8,060$27
2013$39,298$132
2012$0$0
2011$67,922$229
2010$162,612$548
Show the numbers
June 30OwedPer resident
2026$0$0
2025$0$0
2024$0$0
2023$0$0
2022$0$0
2021$0$0
2020$0$0
2019$0$0
2018$0$0
2017$17,729$60
2016$34,224$115
2015$0$0
2014$8,060$27
2013$39,298$132
2012$0$0
2011$67,922$229
2010$162,612$548

Down 100% since 2010.

The 5% limit8

General obligation debt is $0, 0% of the limit of about $794,767 (5% of $15.9M, the full value of its taxable property in 2024).

Money in reserve

The state’s budget files don’t include cities’ fund balances9. Persia’s latest audit has them: Periodic Examination, period ending Thursday, June 30, 2022 (PDF).

Audits10

The latest: Periodic Examination for the period ending Thursday, June 30, 2022 (PDF), released Tuesday, September 26, 2023, by the Auditor of State.

1 earlier report for Persia

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: $34,700 in FY25, up 2% since FY19 while prices rose 25%, so it buys 19% less. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$34,406$33,637$34,513$34,700

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.

$3,500
$0
    YearGrants and projects
    FY19$0
    FY20$0
    FY21$0
    FY22$0
    FY23$3,500
    FY24$3,288
    FY25$0
    Show the numbers
    YearGrants and projects
    FY19$0
    FY20$0
    FY21$0
    FY22$0
    FY23$3,500
    FY24$3,288
    FY25$0

    Has it kept up with prices?

    Each source from FY19 to FY25, after inflation.

    • Road Use Tax (streets)−19%$34,080 → $34,700, up 2% since FY19 while prices rose 25%, so it buys 19% 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.

    $31,192
    $29,942

    Federal grants, for comparison: $64,600 in FY24.

    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

    3 seats: the top 3 win.

    1 more →

    Local races from civicAPI and county auditors for Persia; 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.

    • Persia City Council At-Large
      Now held by Trevor McMahon
    • Persia Mayor
      Now held by Shawn Flaharty

    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