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Local taxes › Henry County › Salem

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Salem

Henry County · How cities work

$3,790 a yearproperty tax on a $200,000 home here, FY27, for every local government ($44.95 per $1,000 of taxable value)1
$1,610 a yearof that goes to the city ($19.15 per $1,000)
$129,573property taxes the city levies, FY27
$427,373city 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.

  • Haley SwinscoeSalem City Council At-Large · elected November 4, 2025
  • JC LambertSalem Mayor · elected November 4, 2025
  • Tarrant FrenchSalem City Council At-Large · elected November 4, 2025
  • Blaten K. KennedySalem City Council At-Large · elected November 7, 2023
  • Cheyenne PattersonSalem City Council At-Large · elected November 7, 2023
  • David TedrowSalem 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 Salem

Homes and businesses in most of Salem pay a combined $44.95 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, $19.15. Estimate your bill.

  • City of Salem$19.1543%
  • Mount Pleasant schools$11.8926%
  • Henry County$9.1920%
  • Henry County Soldiers And Sailors Memorial Hospital$2.285%
  • Southeastern Community College$1.584%
  • Henry County Assessor$0.581%
  • Henry County Extension (ISU Extension and Outreach)$0.28<1%

Rates over time

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

CombinedCity’s own
0$15$30$45$60’20’22’24’26’27CombinedCity’s own
0$15$30$45$60’20’21’22’23’24’25’26’27CombinedCity’s own
YearCombinedCity’s own
FY20$40.05$14.46
FY21$40.66$13.87
FY22$40.21$13.36
FY23$40.98$13.92
FY24$40.87$14.18
FY25$40.34$14.90
FY26$40.86$14.28
FY27$44.95$19.15
Show the numbers
YearCombinedCity’s own
FY20$40.05$14.46
FY21$40.66$13.87
FY22$40.21$13.36
FY23$40.98$13.92
FY24$40.87$14.18
FY25$40.34$14.90
FY26$40.86$14.28
FY27$44.95$19.15

Compared with places this size3

Salem’s city property tax rate of $19.15 per $1,000 is the 9th highest of 187 Iowa cities with 260–570 people. The middle of the group is $12.57.

Stanhope: $29.10Rolfe: $22.67Elliott: $21.61Charter Oak: $21.32Oxford Junction: $20.84Earling: $20.47Pomeroy: $19.60Fort Atkinson: $19.19Massena: $18.23Swea City: $18.04Elma: $17.82Callender: $17.78Casey: $17.72Dows: $17.70New Hartford: $17.69Vail: $17.66Ringsted: $17.65Emerson: $17.54Thompson: $17.25Ashton: $17.17Pierson: $17.12Burt: $17.10Latimer: $16.96Lohrville: $16.95Lakota: $16.84Marble Rock: $16.78Mccallsburg: $16.58Whittemore: $16.54Irwin: $16.46Titonka: $16.45Truro: $16.34Lewis: $16.25Corwith: $16.22Duncombe: $16.10Bayard: $16.05Scranton: $16.01Granville: $16.00Minburn: $15.75Peterson: $15.27Russell: $15.18Zearing: $14.99Arlington: $14.98Maynard: $14.85Plainfield: $14.84Ryan: $14.84Otho: $14.82Wyoming: $14.81Humeston: $14.80Gilmore City: $14.60Sabula: $14.38Garrison: $14.38Halbur: $14.37Lorimor: $14.36Collins: $14.32Kimballton: $14.27Ocheyedan: $14.22Steamboat Rock: $14.19Garwin: $14.08Farragut: $14.07Mystic: $14.01Lime Springs: $13.95Dow City: $13.94Wesley: $13.91Diagonal: $13.91Bussey: $13.83Mondamin: $13.82Livermore: $13.78Fertile: $13.70Stockport: $13.68Albion: $13.58Lamont: $13.57New Albin: $13.55Persia: $13.41Lawler: $13.39Lacona: $13.38Ute: $13.26New Market: $13.25Plymouth: $13.21Harcourt: $13.21Bennett: $13.16Ridgeway: $13.10Farmersburg: $13.09Anthon: $13.05Little Rock: $13.03Lehigh: $12.97Menlo: $12.92Templeton: $12.91Malcom: $12.82Delmar: $12.68Galva: $12.68Badger: $12.67Martensdale: $12.63Williams: $12.57Maurice: $12.56Norway: $12.53Everly: $12.51Clearfield: $12.50Kensett: $12.47Mccausland: $12.45Spillville: $12.40Modale: $12.34Mingo: $12.31Brandon: $12.29Blakesburg: $12.21Bonaparte: $12.17Macedonia: $12.12Hawkeye: $12.11Kiron: $12.03Colesburg: $11.97Liscomb: $11.96Thornton: $11.86Runnells: $11.79Allerton: $11.72Atalissa: $11.71Kelley: $11.69Orient: $11.66Ellsworth: $11.57Cincinnati: $11.57Delta: $11.52Terril: $11.48Westside: $11.45Holland: $11.37Churdan: $11.31Mallard: $11.28Miles: $11.28Milton: $10.98New Vienna: $10.91Letts: $10.91Birmingham: $10.87Charlotte: $10.86Yale: $10.85Richland: $10.82Batavia: $10.77Hornick: $10.74Riverdale: $10.67Bode: $10.64Union: $10.58Calamus: $10.47Lovilia: $10.46Danbury: $10.43Lytton: $10.38Radcliffe: $10.37Stacyville: $10.36Rhodes: $10.36Protivin: $10.28Andrew: $10.22Royal: $10.20Bronson: $10.14Rudd: $10.13Floyd: $10.02Cumming: $9.85Breda: $9.80Lynnville: $9.68Salix: $9.63Farnhamville: $9.18Middletown: $9.16Alleman: $9.12Lester: $8.94Ainsworth: $8.62Rowley: $8.31Gilman: $8.10Lost Nation: $8.10Bertram: $8.10Grandview: $8.10Nichols: $8.10Luana: $7.98Delhi: $7.81Klemme: $7.74Pulaski: $7.58Beacon: $7.56Sheldahl: $7.56Worthington: $7.50Harpers Ferry: $7.49Marquette: $7.08Columbus City: $6.94Donahue: $6.83Libertyville: $6.60Crawfordsville: $6.44New Virginia: $5.97Holy Cross: $5.91Conesville: $5.86University Park: $5.27Orleans: $4.13Maharishi Vedic City: $3.87Wahpeton: $3.19West Okoboji: $2.92Salem: $19.15$2.92 lowest$29.10 highestmiddle
See all 187
#PlaceRate per $1,000People
1Stanhope$29.10354
2Rolfe$22.67505
3Elliott$21.61328
4Charter Oak$21.32521
5Oxford Junction$20.84424
6Earling$20.47394
7Pomeroy$19.60511
8Fort Atkinson$19.19300
9Salem$19.15380
10Massena$18.23352
11Swea City$18.04545
12Elma$17.82493
13Callender$17.78361
14Casey$17.72387
15Dows$17.70509
16New Hartford$17.69555
17Vail$17.66383
18Ringsted$17.65346
19Emerson$17.54401
20Thompson$17.25478
21Ashton$17.17434
22Pierson$17.12335
23Burt$17.10404
24Latimer$16.96477
25Lohrville$16.95366
26Lakota$16.84261
27Marble Rock$16.78258
28Mccallsburg$16.58356
29Whittemore$16.54478
30Irwin$16.46320
31Titonka$16.45491
32Truro$16.34515
33Lewis$16.25358
34Corwith$16.22259
35Duncombe$16.10374
36Bayard$16.05402
37Scranton$16.01496
38Granville$16.00302
39Minburn$15.75317
40Peterson$15.27321
41Russell$15.18475
42Zearing$14.99508
43Arlington$14.98415
44Maynard$14.85466
45Plainfield$14.84392
46Ryan$14.84348
47Otho$14.82417
48Wyoming$14.81526
49Humeston$14.80472
50Gilmore City$14.60484
51Sabula$14.38498
52Garrison$14.38345
53Halbur$14.37268
54Lorimor$14.36377
55Collins$14.32503
56Kimballton$14.27281
57Ocheyedan$14.22424
58Steamboat Rock$14.19261
59Garwin$14.08469
60Farragut$14.07480
61Mystic$14.01318
62Lime Springs$13.95467
63Dow City$13.94477
64Wesley$13.91382
65Diagonal$13.91331
66Bussey$13.83378
67Mondamin$13.82335
68Livermore$13.78382
69Fertile$13.70300
70Stockport$13.68272
71Albion$13.58444
72Lamont$13.57429
73New Albin$13.55435
74Persia$13.41292
75Lawler$13.39392
76Lacona$13.38336
77Ute$13.26326
78New Market$13.25381
79Plymouth$13.21368
80Harcourt$13.21257
81Bennett$13.16330
82Ridgeway$13.10261
83Farmersburg$13.09264
84Anthon$13.05534
85Little Rock$13.03447
86Lehigh$12.97395
87Menlo$12.92347
88Templeton$12.91337
89Malcom$12.82257
90Delmar$12.68541
91Galva$12.68416
92Badger$12.67540
93Martensdale$12.63413
94Williams$12.57299
95Maurice$12.56271
96Norway$12.53463
97Everly$12.51570
98Clearfield$12.50277
99Kensett$12.47256
100Mccausland$12.45314
101Spillville$12.40371
102Modale$12.34284
103Mingo$12.31314
104Brandon$12.29331
105Blakesburg$12.21273
106Bonaparte$12.17357
107Macedonia$12.12266
108Hawkeye$12.11429
109Kiron$12.03262
110Colesburg$11.97379
111Liscomb$11.96292
112Thornton$11.86394
113Runnells$11.79467
114Allerton$11.72432
115Atalissa$11.71287
116Kelley$11.69312
117Orient$11.66363
118Ellsworth$11.57495
119Cincinnati$11.57280
120Delta$11.52257
121Terril$11.48310
122Westside$11.45283
123Holland$11.37261
124Churdan$11.31359
125Mallard$11.28255
126Miles$11.28400
127Milton$10.98395
128New Vienna$10.91384
129Letts$10.91358
130Birmingham$10.87371
131Charlotte$10.86386
132Yale$10.85265
133Richland$10.82532
134Batavia$10.77434
135Hornick$10.74255
136Riverdale$10.67385
137Bode$10.64304
138Union$10.58378
139Calamus$10.47348
140Lovilia$10.46456
141Danbury$10.43315
142Lytton$10.38274
143Radcliffe$10.37540
144Stacyville$10.36436
145Rhodes$10.36269
146Protivin$10.28264
147Andrew$10.22374
148Royal$10.20379
149Bronson$10.14294
150Rudd$10.13339
151Floyd$10.02297
152Cumming$9.85527
153Breda$9.80492
154Lynnville$9.68382
155Salix$9.63303
156Farnhamville$9.18364
157Middletown$9.16365
158Alleman$9.12439
159Lester$8.94309
160Ainsworth$8.62511
161Rowley$8.31264
162Gilman$8.10530
163Lost Nation$8.10425
164Bertram$8.10267
165Grandview$8.10431
166Nichols$8.10317
167Luana$7.98303
168Delhi$7.81438
169Klemme$7.74429
170Pulaski$7.58259
171Beacon$7.56434
172Sheldahl$7.56312
173Worthington$7.50374
174Harpers Ferry$7.49273
175Marquette$7.08434
176Columbus City$6.94385
177Donahue$6.83336
178Libertyville$6.60278
179Crawfordsville$6.44278
180New Virginia$5.97499
181Holy Cross$5.91348
182Conesville$5.86350
183University Park$5.27476
184Orleans$4.13503
185Maharishi Vedic City$3.87290
186Wahpeton$3.19337
187West Okoboji$2.92311

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$55,13843%
  • Liability, property & self insurance costs$29,25223%
  • Total Employee Benefit Levies$25,40120%
  • Debt Service Levy$19,33815%

Budget and spending

Reading a local budget

Where each dollar of Salem’s budget goes, FY26

Business Type / Enterprise: 33¢ of every dollar33¢Public Works: 28¢ of every dollar28¢General Government: 19¢ of every dollar19¢Culture and Recreation: 13¢ of every dollar13¢Public Safety: 7¢ 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 186 Iowa cities closest in size (260–570 people).

Where it goesOf each dollarCities this size (186)
Business Type / Enterprise33¢39¢
Public Works28¢19¢
General Government19¢15¢
Culture and Recreation13¢8¢
Public Safety7¢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.

  • Capital Projects$139,95033%
  • Public Works$89,00021%
  • General Government$78,57518%
  • Culture and Recreation$60,30014%
  • Public Safety$30,8007%
  • Debt Service$28,7487%

The state’s FY27 file doesn’t include business type / enterprise yet ($150,000 in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$85,500$91,516
Public Safety$39,605$40,026
Health and Social Services$0$0
General Government$69,000$61,133
Debt Service$0$0
Culture and Recreation$70,445$68,427
Community and Economic Development$0$0
Capital Projects$0$0
Business Type / Enterprise$145,000$170,642

What it spent each year

FY24 left out4

$588,986
$516,503
’17’18’19’20’21’22’23’25

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? 5

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: $40,240 in FY25, up 12% since FY19 while prices rose 25%, so it buys 11% less. Grants are below.

In today's dollarsActual dollars
$30,000$37,500$45,000$52,500$60,000’19’21’23’25Today's $Actual
$30,000$37,500$45,000$52,500$60,000’19’20’21’22’23’24’25Today's $Actual
Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$39,311$40,779$40,022$40,240
Commercial and industrial tax replacement (“backfill”)––$504–

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.

$29,560
$1,266
’19’20’21’22’23’24’25
  • State grants$1,266100%
YearGrants and projects
FY19$0
FY20$0
FY21$1,479
FY22$28,708
FY23$29,560
FY24$1,247
FY25$1,266
Show the numbers
YearGrants and projects
FY19$0
FY20$0
FY21$1,479
FY22$28,708
FY23$29,560
FY24$1,247
FY25$1,266

Has it kept up with prices?

Each source from FY19 to FY25, after inflation.

  • Road Use Tax (streets)−11%$35,893 → $40,240, up 12% since FY19 while prices rose 25%, so it buys 11% 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 38% since FY19 while prices rose 25%, so it buys 10% more.

$47,431
’19’20’21’22’23’24’25

Federal grants, for comparison: $1,898 in FY22.

Elections

Most recent: November 4, 2025

City · 2

2 seats: the top 2 win.

2 more →

Local races from civicAPI and county auditors for Salem; official results are on each county auditor’s site.

Related places

At the Statehouse and in Congress6

Adrian Dickey (Sen. 44)Jeff Shipley (Rep. 87)

U.S. House:District 1

Henry CountyMount Pleasant schools