Local taxes › Henry County › Hillsboro

City

Hillsboro

Henry County · How cities work

$3,430 a yearproperty tax on a $200,000 home here, FY27, for every local government ($40.69 per $1,000 of taxable value)1
$1,490 a yearof that goes to the city ($17.68 per $1,000)
$73,014property taxes the city levies, FY27
$115,169city 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.

  • Michaeleen KaeserHillsboro City Council At-Large · elected November 4, 2025
  • Myrom HelmersHillsboro City Council At-Large · elected November 4, 2025
  • Steven JorgensenHillsboro City Council At-Large · elected November 4, 2025
  • Jaime LudwigHillsboro Mayor · elected November 7, 2023
  • Mona ArcherHillsboro City Council At-Large · elected November 7, 2023
  • William Wade SandersonHillsboro 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 Hillsboro

Homes and businesses in most of Hillsboro pay a combined $40.69 per $1,000 of taxable value (FY27). They pay it all to the Henry County treasurer, who passes each government its share; the city sets and gets only its own piece, $17.68. Estimate your bill.

Rates over time

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

YearCombinedCity’s own
FY20$30.92$9.94
FY21$32.30$9.98
FY22$31.97$9.83
FY23$33.20$10.50
FY24$34.22$11.29
FY25$34.00$11.87
FY26$41.27$17.47
FY27$40.69$17.68
Show the numbers
YearCombinedCity’s own
FY20$30.92$9.94
FY21$32.30$9.98
FY22$31.97$9.83
FY23$33.20$10.50
FY24$34.22$11.29
FY25$34.00$11.87
FY26$41.27$17.47
FY27$40.69$17.68

Compared with places this size3

Hillsboro’s city property tax rate of $17.68 per $1,000 is the 18th highest of 183 Iowa cities with 110–240 people. The middle of the group is $10.75.

Brayton: $25.07Harris: $23.13Soldier: $21.92Coulter: $21.80Chelsea: $21.61Smithland: $21.12Volga: $20.23Alta Vista: $19.88Arthur: $19.86Coin: $19.59Rowan: $19.53Chester: $19.30Bouton: $19.25Garden Grove: $19.20Hastings: $18.95Swaledale: $18.62Jamaica: $18.24Bristow: $17.39Woolstock: $17.26Prescott: $16.53Monmouth: $16.41Blockton: $16.37Montour: $16.37Geneva: $16.25Waterville: $16.25Waucoma: $16.17Little Sioux: $15.74Moorhead: $15.68Onslow: $15.63Linden: $15.62Woodburn: $15.59Kamrar: $15.47Greeley: $15.23Goodell: $15.16Marne: $15.03Marathon: $14.89Ladora: $14.74Magnolia: $14.68Bagley: $14.63Davis City: $14.45Lucas: $14.40Westgate: $14.05Palmer: $13.89Ayrshire: $13.55Searsboro: $13.55Lanesboro: $13.53Meservey: $13.43Calumet: $13.16Portsmouth: $13.05Clutier: $13.03Delaware: $12.86Patterson: $12.84Clemons: $12.69Blencoe: $12.57Millersburg: $12.40Aurora: $12.40Bridgewater: $12.29Cushing: $12.18Hanlontown: $12.17Stout: $12.14Webb: $12.10Paton: $12.09Decatur: $12.08Rembrandt: $12.03Shambaugh: $11.98Lone Rock: $11.92East Peru: $11.89New Providence: $11.88Henderson: $11.85Parnell: $11.78Reasnor: $11.76Ledyard: $11.74Joice: $11.72Cantril: $11.69Wadena: $11.65Exline: $11.60Beaman: $11.54College Springs: $11.44Melrose: $11.27Renwick: $11.16Linn Grove: $11.15Dundee: $11.14Randolph: $11.08Leighton: $11.07Rake: $11.05Somers: $10.99Frederika: $10.99Havelock: $10.95Alexander: $10.90Lambs Grove: $10.78Wallingford: $10.75Woden: $10.68Cleghorn: $10.49Barnes City: $10.44Stockton: $10.37Randall: $10.35Dedham: $10.28Meriden: $10.28Drakesville: $10.24North Washington: $10.23Dawson: $10.19Hancock: $10.13La Motte: $10.09Melvin: $10.05Barnum: $9.96Panama: $9.85Grafton: $9.83Clare: $9.81Tingley: $9.81Ionia: $9.65Rutland: $9.65Van Wert: $9.62Rock Falls: $9.61Kirkville: $9.59Superior: $9.58Martinsburg: $9.49Rippey: $9.42Larrabee: $9.41Hamilton: $9.35Floris: $9.29Mitchell: $9.22Westphalia: $9.18Elberon: $9.16Dixon: $9.03Blairsburg: $8.93Prairieburg: $8.91Oakville: $8.89Welton: $8.86Archer: $8.84Luther: $8.83Fraser: $8.81Washta: $8.65Moorland: $8.61Pilot Mound: $8.54Ollie: $8.44Thor: $8.38Andover: $8.28South English: $8.27Thurman: $8.26Boxholm: $8.11Fostoria: $8.10Rome: $8.10Westfield: $8.10Laurel: $8.10Lineville: $8.10Vincent: $8.09Mount Auburn: $7.86Haverhill: $7.86Grand River: $7.86Olds: $7.86Castalia: $7.86Dickens: $7.86Rose Hill: $7.86West Chester: $7.82Mcclelland: $7.79Luzerne: $7.69Lidderdale: $7.68Bernard: $7.56Fredonia: $7.55Braddyville: $7.49Alvord: $7.41Franklin: $7.31Weldon: $7.18Brunsville: $6.95Packwood: $6.77Houghton: $6.73Williamson: $6.72Lincoln: $6.32Gravity: $6.18Ackworth: $5.90Oakland Acres: $5.88Springbrook: $5.79Maysville: $5.77Harper: $5.29Panorama Park: $4.62Keomah Village: $3.15Mcintire: $2.78Sherrill: $2.66Centralia: $2.41Rickardsville: $2.27New Liberty: $2.27North Buena Vista: $1.78Hillsboro: $17.68$1.78 lowest$25.07 highestmiddle
See all 183
#PlaceRate per $1,000People
1Brayton$25.07138
2Harris$23.13145
3Soldier$21.92176
4Coulter$21.80220
5Chelsea$21.61207
6Smithland$21.12184
7Volga$20.23200
8Alta Vista$19.88219
9Arthur$19.86218
10Coin$19.59171
11Rowan$19.53118
12Chester$19.30134
13Bouton$19.25125
14Garden Grove$19.20173
15Hastings$18.95157
16Swaledale$18.62136
17Jamaica$18.24196
18Hillsboro$17.68158
19Bristow$17.39139
20Woolstock$17.26141
21Prescott$16.53186
22Monmouth$16.41129
23Blockton$16.37123
24Montour$16.37199
25Geneva$16.25137
26Waterville$16.25112
27Waucoma$16.17235
28Little Sioux$15.74170
29Moorhead$15.68186
30Onslow$15.63198
31Linden$15.62206
32Woodburn$15.59133
33Kamrar$15.47178
34Greeley$15.23216
35Goodell$15.16139
36Marne$15.03109
37Marathon$14.89221
38Ladora$14.74223
39Magnolia$14.68194
40Bagley$14.63230
41Davis City$14.45178
42Lucas$14.40176
43Westgate$14.05190
44Palmer$13.89137
45Ayrshire$13.55128
46Searsboro$13.55129
47Lanesboro$13.53112
48Meservey$13.43212
49Calumet$13.16144
50Portsmouth$13.05187
51Clutier$13.03209
52Delaware$12.86139
53Patterson$12.84176
54Clemons$12.69135
55Blencoe$12.57223
56Millersburg$12.40135
57Aurora$12.40165
58Bridgewater$12.29145
59Cushing$12.18225
60Hanlontown$12.17200
61Stout$12.14194
62Webb$12.10139
63Paton$12.09217
64Decatur$12.08174
65Rembrandt$12.03199
66Shambaugh$11.98161
67Lone Rock$11.92143
68East Peru$11.89119
69New Providence$11.88233
70Henderson$11.85140
71Parnell$11.78190
72Reasnor$11.76157
73Ledyard$11.74118
74Joice$11.72206
75Cantril$11.69224
76Wadena$11.65201
77Exline$11.60157
78Beaman$11.54155
79College Springs$11.44172
80Melrose$11.27110
81Renwick$11.16228
82Linn Grove$11.15155
83Dundee$11.14193
84Randolph$11.08183
85Leighton$11.07153
86Rake$11.05179
87Somers$10.99121
88Frederika$10.99206
89Havelock$10.95127
90Alexander$10.90165
91Lambs Grove$10.78174
92Wallingford$10.75154
93Woden$10.68183
94Cleghorn$10.49235
95Barnes City$10.44152
96Stockton$10.37171
97Randall$10.35156
98Dedham$10.28221
99Meriden$10.28175
100Drakesville$10.24170
101North Washington$10.23107
102Dawson$10.19110
103Hancock$10.13199
104La Motte$10.09235
105Melvin$10.05196
106Barnum$9.96186
107Panama$9.85234
108Grafton$9.83212
109Clare$9.81133
110Tingley$9.81146
111Ionia$9.65220
112Rutland$9.65116
113Van Wert$9.62175
114Rock Falls$9.61143
115Kirkville$9.59159
116Superior$9.58127
117Martinsburg$9.49109
118Rippey$9.42217
119Larrabee$9.41116
120Hamilton$9.35125
121Floris$9.29119
122Mitchell$9.22118
123Westphalia$9.18133
124Elberon$9.16178
125Dixon$9.03204
126Blairsburg$8.93175
127Prairieburg$8.91156
128Oakville$8.89198
129Welton$8.86124
130Archer$8.84116
131Luther$8.83147
132Fraser$8.81107
133Washta$8.65206
134Moorland$8.61169
135Pilot Mound$8.54155
136Ollie$8.44196
137Thor$8.38182
138Andover$8.28106
139South English$8.27196
140Thurman$8.26162
141Boxholm$8.11177
142Fostoria$8.10229
143Rome$8.10112
144Westfield$8.10121
145Laurel$8.10214
146Lineville$8.10194
147Vincent$8.09125
148Mount Auburn$7.86162
149Haverhill$7.86164
150Grand River$7.86192
151Olds$7.86174
152Castalia$7.86141
153Dickens$7.86146
154Rose Hill$7.86156
155West Chester$7.82147
156Mcclelland$7.79147
157Luzerne$7.69111
158Lidderdale$7.68162
159Bernard$7.56117
160Fredonia$7.55227
161Braddyville$7.49142
162Alvord$7.41216
163Franklin$7.31133
164Weldon$7.18134
165Brunsville$6.95128
166Packwood$6.77186
167Houghton$6.73129
168Williamson$6.72126
169Lincoln$6.32119
170Gravity$6.18149
171Ackworth$5.90117
172Oakland Acres$5.88178
173Springbrook$5.79145
174Maysville$5.77155
175Harper$5.29117
176Panorama Park$4.62142
177Keomah Village$3.15107
178Mcintire$2.78115
179Sherrill$2.66176
180Centralia$2.41117
181Rickardsville$2.27204
182New Liberty$2.27141
183North Buena Vista$1.78107

The $8.10 limit

Hillsboro’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.4 145 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: $9.47 more5

  • Liability, property & self insurance costs$8.91 · $36,817
  • Total Employee Benefit Levies$0.56 · $2,302

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.

  • Liability, property & self insurance costs$36,81750%
  • Consolidate General Fund$33,89546%
  • Total Employee Benefit Levies$2,3023%

Budget and spending

Reading a local budget

Where each dollar of Hillsboro’s budget goes, FY26

Business Type / Enterprise: 59¢ of every dollar59¢General Government: 23¢ of every dollar23¢Public Works: 15¢ of every dollar15¢Culture and Recreation: 1¢ of every dollarPublic Safety: 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 182 Iowa cities closest in size (110–240 people).

Where it goesOf each dollarCities this size (182)
Business Type / Enterprise59¢29¢
General Government23¢23¢
Public Works15¢25¢
Culture and Recreation1¢8¢
Public Safety1¢9¢

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$47,37541%
  • Public Works$45,57840%
  • Public Safety$15,55014%
  • Culture and Recreation$6,0005%
  • Community and Economic Development$6661%

The state’s FY27 file doesn’t include business type / enterprise yet ($172,939 in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$57,650$77,735
Public Safety$15,000$2,767
Health and Social Services$0$0
General Government$48,750$72,786
Debt Service$0$0
Culture and Recreation$28,050$12,745
Community and Economic Development$0$717
Capital Projects$0$0
Business Type / Enterprise$84,752$75,632

What it spent each year

FY24 left out6

$337,669

Debt, reserves and audits

How local debt works · What an audit tells you

What Hillsboro owes

$50,364 at June 30, 2026: $309 per resident. 668th most per resident of 939 Iowa places of its kind (the list).7

$229,195
$50,364
June 30OwedPer resident
2026$50,364$309
2025$61,960$380
2024$67,344$413
2023$76,057$467
2022$77,770$477
2021$77,770$477
2020$94,306$579
2019$99,971$613
2018$104,721$642
2017$117,908$723
2016$125,023$767
2015$150,599$924
2014$172,328$1,057
2013$187,637$1,151
2012$202,524$1,242
2011$216,043$1,325
2010$229,195$1,406
Show the numbers
June 30OwedPer resident
2026$50,364$309
2025$61,960$380
2024$67,344$413
2023$76,057$467
2022$77,770$477
2021$77,770$477
2020$94,306$579
2019$99,971$613
2018$104,721$642
2017$117,908$723
2016$125,023$767
2015$150,599$924
2014$172,328$1,057
2013$187,637$1,151
2012$202,524$1,242
2011$216,043$1,325
2010$229,195$1,406

Down 78% since 2010.

The 5% limit8

General obligation debt is $0, 0% of the limit of about $329,998 (5% of $6.6M, the full value of its taxable property in 2024).

2 obligations at June 30, 2026
KindForPaid off byOwed
Revenue BondsCity Sewer2033$36,345
Revenue BondsCity Sewer2033$14,020

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. Hillsboro’s latest audit has them: Periodic Examination, period ending Monday, March 31, 2025 (PDF).

Audits10

The latest: Periodic Examination for the period ending Monday, March 31, 2025 (PDF), released Tuesday, July 8, 2025, by the Auditor of State.

1 earlier report for Hillsboro

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: $19,346 in FY25, up 13% since FY19 while prices rose 25%, so it buys 10% less. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$16,847$16,401$16,830$16,922
Commercial and industrial tax replacement (“backfill”)–$1,649$2,739$2,424

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.

$6,235
  • Other$6,235100%
YearGrants and projects
FY19$0
FY20$0
FY21$0
FY22$0
FY23$0
FY24$0
FY25$6,235
Show the numbers
YearGrants and projects
FY19$0
FY20$0
FY21$0
FY22$0
FY23$0
FY24$0
FY25$6,235

Has it kept up with prices?

Each source from FY19 to FY25, after inflation.

  • Road Use Tax (streets)−21%$17,065 → $16,922, down 1% since FY19 while prices rose 25%, so it buys 21% 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 17% since FY19 while prices rose 22%, so it buys 4% less.

$21,164
$18,355

Federal grants, for comparison: $13,233 in FY23.

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 · 1

3 seats: the top 3 win.

Local races from civicAPI and county auditors for Hillsboro; 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.

  • Hillsboro City Council At-Large (2 seats)
    Now held by William Wade Sanderson, Mona Archer
  • Hillsboro Mayor
    Now held by Jaime Ludwig

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