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Bellevue

Jackson County · How cities work

$2,840 a yearproperty tax on a $200,000 home here, FY27, for every local government ($33.68 per $1,000 of taxable value)1
$1,070 a yearof that goes to the city ($12.67 per $1,000)
$1.6Mproperty taxes the city levies, FY27
$3.5Mcity 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.

  • Dan JacobsBellevue City Council At-Large · elected November 4, 2025
  • Lyn MedingerBellevue City Council At-Large · elected November 4, 2025
  • Thomas DavisBellevue City Council At-Large · elected November 4, 2025
  • Brent P RolingBellevue City Council At-Large · elected November 7, 2023
  • Memphis R JessBellevue City Council At-Large · elected November 7, 2023
  • William J ReistrofferBellevue Mayor · 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 Bellevue

Homes and businesses in most of Bellevue pay a combined $33.68 per $1,000 of taxable value (FY27). They pay it all to the Jackson County treasurer, who passes each government its share; the city sets and gets only its own piece, $12.67. Estimate your bill.

  • Bellevue schools$12.9638%
  • City of Bellevue$12.6738%
  • Jackson County$5.2816%
  • Eastern Iowa Community College$1.043%
  • Jackson County Hospital$0.873%
  • Jackson County Assessor$0.642%
  • Jackson County Extension (ISU Extension and Outreach)$0.21<1%

Rates over time

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

YearCombinedCity’s own
FY20$31.02$11.99
FY21$30.47$11.99
FY22$30.35$11.92
FY23$29.92$11.71
FY24$33.02$11.71
FY25$33.39$12.19
FY26$34.03$12.73
FY27$33.68$12.67
Show the numbers
YearCombinedCity’s own
FY20$31.02$11.99
FY21$30.47$11.99
FY22$30.35$11.92
FY23$29.92$11.71
FY24$33.02$11.71
FY25$33.39$12.19
FY26$34.03$12.73
FY27$33.68$12.67

Compared with places this size3

Bellevue’s city property tax rate of $12.67 per $1,000 is the 36th lowest of 91 Iowa cities with 1,600–3,400 people. The middle of the group is $13.51.

Eldora: $26.87Pocahontas: $20.79Rockwell City: $20.74Bloomfield: $20.41Belmond: $19.86Sibley: $19.77Sac City: $19.69Lake City: $19.32Corydon: $18.22Toledo: $18.21La Porte City: $18.08Tama: $17.74Clarion: $17.74Britt: $17.72Missouri Valley: $17.68Madrid: $16.93Manson: $16.87West Union: $16.60Audubon: $16.52Grundy Center: $16.36Belle Plaine: $16.34Colfax: $16.25Durant: $16.24Lamoni: $16.15Marengo: $16.10Pleasantville: $15.80Postville: $15.68Tipton: $15.54Stuart: $15.48Mount Ayr: $15.32Granger: $15.22Sigourney: $15.20Guttenberg: $15.19Sumner: $14.83Woodbine: $14.80Van Meter: $14.60Rock Rapids: $14.57Jesup: $14.31Urbana: $14.20Parkersburg: $14.15Hartley: $14.11Ida Grove: $14.10Guthrie Center: $14.04Lake Mills: $13.82Wilton: $13.62Avoca: $13.51New Hampton: $13.44Wapello: $13.29Hudson: $13.19Center Point: $13.19Greenfield: $13.13Hawarden: $13.02Leon: $12.93Garner: $12.86Slater: $12.79Milford: $12.57New London: $12.56Lisbon: $12.50Dallas Center: $12.42Onawa: $12.32Remsen: $12.32Monroe: $12.28Denver: $12.27Alta: $12.13Reinbeck: $12.10Atkins: $11.99Blue Grass: $11.79Hull: $11.79Columbus Junction: $11.71Cascade: $11.64West Branch: $11.63Mitchellville: $11.54Solon: $11.53Palo: $11.49Prairie City: $11.38Northwood: $11.28Mediapolis: $11.27Williamsburg: $11.11Ely: $11.08Ogden: $10.99Farley: $10.91Moville: $10.67Story City: $10.39Kalona: $10.37Walcott: $10.29West Burlington: $10.15Peosta: $9.82Robins: $9.68Epworth: $9.42Fairfax: $8.10Bellevue: $12.67$8.10 lowest$26.87 highestmiddle
See all 91
#PlaceRate per $1,000People
1Eldora$26.872,595
2Pocahontas$20.791,848
3Rockwell City$20.742,185
4Bloomfield$20.412,773
5Belmond$19.862,405
6Sibley$19.772,787
7Sac City$19.691,992
8Lake City$19.321,656
9Corydon$18.221,563
10Toledo$18.212,372
11La Porte City$18.082,267
12Tama$17.742,997
13Clarion$17.742,751
14Britt$17.722,001
15Missouri Valley$17.682,638
16Madrid$16.932,824
17Manson$16.871,646
18West Union$16.602,435
19Audubon$16.522,008
20Grundy Center$16.362,821
21Belle Plaine$16.342,335
22Colfax$16.252,305
23Durant$16.241,798
24Lamoni$16.152,072
25Marengo$16.102,415
26Pleasantville$15.801,696
27Postville$15.682,418
28Tipton$15.543,059
29Stuart$15.481,887
30Mount Ayr$15.321,616
31Granger$15.222,095
32Sigourney$15.201,974
33Guttenberg$15.191,804
34Sumner$14.832,032
35Woodbine$14.801,707
36Van Meter$14.601,840
37Rock Rapids$14.572,709
38Jesup$14.312,541
39Urbana$14.201,635
40Parkersburg$14.151,986
41Hartley$14.111,584
42Ida Grove$14.101,988
43Guthrie Center$14.041,579
44Lake Mills$13.822,077
45Wilton$13.622,914
46Avoca$13.511,685
47New Hampton$13.443,433
48Wapello$13.292,026
49Hudson$13.192,916
50Center Point$13.192,578
51Greenfield$13.131,988
52Hawarden$13.022,630
53Leon$12.931,779
54Garner$12.863,049
55Slater$12.791,626
56Bellevue$12.672,321
57Milford$12.573,258
58New London$12.561,853
59Lisbon$12.502,238
60Dallas Center$12.421,993
61Onawa$12.322,795
62Remsen$12.321,681
63Monroe$12.282,021
64Denver$12.271,955
65Alta$12.132,039
66Reinbeck$12.101,673
67Atkins$11.992,168
68Blue Grass$11.791,707
69Hull$11.792,459
70Columbus Junction$11.711,794
71Cascade$11.642,396
72West Branch$11.632,876
73Mitchellville$11.542,686
74Solon$11.533,284
75Palo$11.491,554
76Prairie City$11.381,722
77Northwood$11.282,047
78Mediapolis$11.271,679
79Williamsburg$11.113,380
80Ely$11.082,371
81Ogden$10.991,970
82Farley$10.911,723
83Moville$10.671,707
84Story City$10.393,439
85Kalona$10.372,762
86Walcott$10.291,556
87West Burlington$10.153,249
88Peosta$9.822,195
89Robins$9.683,362
90Epworth$9.422,042
91Fairfax$8.102,937

The $8.10 limit

Bellevue’s general levy is $7.49 per $1,000 of taxable value in FY27, $0.61 below the limit.4 810 of 934 Iowa cities have a higher general levy. All cities.

FY23 $8.10 · FY24 $8.10 · FY25 $7.86 · FY26 $7.64 · FY27 $7.49 (before FY25, the general levy alone)

Outside the limit: $5.19 more5

  • Total Employee Benefit Levies$3.72 · $459,064
  • Liability, property & self insurance costs$1.05 · $129,924
  • Debt Service Levy$0.29 · $39,516
  • Support of a Local Emerg. Mgmt. Comm.$0.12 · $14,787

Tax increment financing (TIF)

$12.2M of taxable value in Bellevue is in TIF districts’ increment (9% of the city’s taxable value), 2025 valuations, taxed in FY27.6 It budgeted $605,844 in TIF revenue for FY25.

$614,079

What that value would raise at each government’s rate, FY277

Taxes on TIF value go to the city’s TIF fund instead of the governments that levy them, including about $151,327 of the city’s own.

  • Bellevue schools$100,235
  • Jackson County$61,237
YearTIF revenue
FY16$438,639
FY17$460,478
FY18$476,002
FY19$431,247
FY20$373,258
FY21$455,051
FY22$237,477
FY23$614,079
Show the numbers
YearTIF revenue
FY16$438,639
FY17$460,478
FY18$476,002
FY19$431,247
FY20$373,258
FY21$455,051
FY22$237,477
FY23$614,079

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$923,00059%
  • Total Employee Benefit Levies$459,06429%
  • Liability, property & self insurance costs$129,9248%
  • Debt Service Levy$39,5163%
  • Support of a Local Emerg. Mgmt. Comm.$14,7871%

Budget and spending

Reading a local budget

Where each dollar of Bellevue’s budget goes, FY26

Business Type / Enterprise: 60¢ of every dollar60¢Capital Projects: 12¢ of every dollar12¢Public Safety: 9¢ of every dollar9¢General Government: 6¢ of every dollarCommunity and Economic Development: 5¢ of every dollarEverything else: 9¢ of every dollar9¢

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 90 Iowa cities closest in size (1,600–3,400 people).

Where it goesOf each dollarCities this size (90)
Business Type / Enterprise60¢40¢
Capital Projects12¢15¢
Public Safety9¢12¢
General Government6¢6¢
Community and Economic Development5¢3¢
Everything else9¢25¢

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 Safety$1.1M31%
  • Public Works$731,66321%
  • General Government$640,96518%
  • Culture and Recreation$548,01915%
  • Community and Economic Development$475,82213%
  • Debt Service$61,0862%

The state’s FY27 file doesn’t include business type / enterprise yet ($6.6M in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$528,771$753,721
Public Safety$1.0M$880,379
Health and Social Services$0$0
General Government$586,610$638,152
Debt Service$433,469$475,895
Culture and Recreation$353,241$474,266
Community and Economic Development$339,500$191,537
Capital Projects$0$29,395
Business Type / Enterprise$5.1M$5.1M

What it spent each year

FY24 left out8

$12.2M
$10.5M

Debt, reserves and audits

How local debt works · What an audit tells you

What Bellevue owes

$2.1M at June 30, 2026: $888 per resident. 570th most per resident of 939 Iowa places of its kind (the list).9

$8.3M
$2.1M
June 30OwedPer resident
2026$2.1M$888
2025$1.9M$814
2024$2.4M$1,003
2023$4.2M$1,784
2022$4.9M$2,078
2021$6.0M$2,524
2020$5.4M$2,297
2019$8.3M$3,495
2018$4.6M$1,957
2017$5.2M$2,205
2016$5.0M$2,124
2015$5.3M$2,231
2014$5.3M$2,236
2013$6.4M$2,700
2012$5.7M$2,419
2011$4.4M$1,845
2010$5.0M$2,105
Show the numbers
June 30OwedPer resident
2026$2.1M$888
2025$1.9M$814
2024$2.4M$1,003
2023$4.2M$1,784
2022$4.9M$2,078
2021$6.0M$2,524
2020$5.4M$2,297
2019$8.3M$3,495
2018$4.6M$1,957
2017$5.2M$2,205
2016$5.0M$2,124
2015$5.3M$2,231
2014$5.3M$2,236
2013$6.4M$2,700
2012$5.7M$2,419
2011$4.4M$1,845
2010$5.0M$2,105

Down 58% since 2010.

The 5% limit10

General obligation debt is $126,250, under 1% of the limit of about $12.9M (5% of $257.3M, the full value of its taxable property in 2024).

7 obligations at June 30, 2026
KindForPaid off byOwed
Revenue BondsTelco Refinance2031$912,435
Revenue Bonds2019A Municp Imprv Prj2032$395,000
Revenue BondsRadium Treatment Facility2038$356,000
Loans7th St & Riverview Trail2031$206,667
General Obligation2019B Felderman Park Trail & Bridge2029$105,000
Revenue BondsGarbage Truck Loan2031$103,000
General ObligationFire Truck2027$21,250

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 balances11. Bellevue’s latest audit has them: Financial Statement, period ending Monday, June 30, 2025 (PDF).

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? 13

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: $269,790 in FY25, down 5% since FY19 while prices rose 25%, so it buys 24% less. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$322,358$325,175$333,780$269,790

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.

$420,125
$3,000
  • State grants$3,000100%
YearGrants and projects
FY19$420,125
FY20$69,497
FY21$260,924
FY22$200,410
FY23$214,135
FY24$19,017
FY25$3,000
Show the numbers
YearGrants and projects
FY19$420,125
FY20$69,497
FY21$260,924
FY22$200,410
FY23$214,135
FY24$19,017
FY25$3,000

Has it kept up with prices?

Each source from FY19 to FY25, after inflation.

  • Road Use Tax (streets)−24%$283,046 → $269,790, down 5% since FY19 while prices rose 25%, so it buys 24% 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 158% since FY19 while prices rose 25%, so it buys 105% more.

$494,383

Federal grants, for comparison: $21,977 in FY23.

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)14.

In a city that can hold a primary, filing runs Monday, August 9, 2027 to Thursday, August 26, 2027.

Most recent: November 3, 2026

Ballot measures · 1

Passed Yes 83.9% (942) · No 16.1% (181)

Passes with more yes votes than no.

Local races from civicAPI and county auditors for Bellevue; 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.

  • Bellevue City Council At-Large (2 seats)
    Now held by Brent P Roling, Memphis R Jess
  • Bellevue Mayor
    Now held by William J Reistroffer

Candidates as county auditors and civicAPI list them; a filing can take a few days to appear here15.

Past ballot measures

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 ballot16.

Related places