Local taxes › Jackson County › Maquoketa

City

Maquoketa

Jackson County · How cities work

$2,770 a yearproperty tax on a $200,000 home here, FY27, for every local government ($32.87 per $1,000 of taxable value)1
$1,080 a yearof that goes to the city ($12.85 per $1,000)
$3.1Mproperty taxes the city levies, FY27
$10.8Mcity 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.

  • Joshua CollisterMaquoketa City Council At-Large · elected November 4, 2025
  • Justin HaywardMaquoketa City Council Ward 2 · elected November 4, 2025
  • Richard RickerlMaquoketa City Council Ward 4 · elected November 4, 2025
  • Tom MesserliMaquoketa Mayor · elected November 4, 2025
  • Caroline EhlingerMaquoketa City Council Ward 3 · elected November 7, 2023
  • Ginger BennettMaquoketa City Council Ward 1 · elected November 7, 2023
  • Kevin KuhlmanMaquoketa City Council At-Large · elected November 7, 2023
  • Mark LyonMaquoketa City Council Ward 5 · 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 Maquoketa

Homes and businesses in most of Maquoketa pay a combined $32.87 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, $12.85. Estimate your bill.

Rates over time

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

YearCombinedCity’s own
FY20$33.92$13.67
FY21$34.45$13.72
FY22$34.46$13.90
FY23$34.57$13.90
FY24$35.57$14.72
FY25$33.57$12.75
FY26$33.46$12.54
FY27$32.87$12.85
Show the numbers
YearCombinedCity’s own
FY20$33.92$13.67
FY21$34.45$13.72
FY22$34.46$13.90
FY23$34.57$13.90
FY24$35.57$14.72
FY25$33.57$12.75
FY26$33.46$12.54
FY27$32.87$12.85

Compared with places this size3

Maquoketa’s city property tax rate of $12.85 per $1,000 is the 14th lowest of 55 Iowa cities with 4,100–8,700 people. The middle of the group is $14.88.

Red Oak: $20.65Oelwein: $20.16Independence: $19.01Iowa Falls: $18.86Denison: $18.69Chariton: $18.37Perry: $17.91Atlantic: $17.48Knoxville: $17.46Clarinda: $17.25Centerville: $16.85Algona: $16.75Webster City: $16.51Vinton: $16.25Winterset: $16.15Humboldt: $16.00Anamosa: $15.95Charles City: $15.95Forest City: $15.77Decorah: $15.52Sheldon: $15.33Estherville: $15.27Washington: $15.21Harlan: $15.07Shenandoah: $15.02Creston: $14.99Manchester: $14.96Jefferson: $14.88Hampton: $14.86Carlisle: $14.82Cherokee: $14.82Glenwood: $14.77Nevada: $14.58Monticello: $14.49Osceola: $14.37Windsor Heights: $14.30Orange City: $14.01Hiawatha: $13.78Sergeant Bluff: $13.70Mount Vernon: $13.50Adel: $13.43Camanche: $12.75Le Claire: $12.64Mount Pleasant: $11.94Tiffin: $11.80Huxley: $11.68Sioux Center: $11.05Polk City: $11.00Dyersville: $10.27Spirit Lake: $10.17Clear Lake: $9.85Asbury: $8.32Eldridge: $8.13Evansdale: $8.00Maquoketa: $12.85$8.00 lowest$20.65 highestmiddle
See all 55
#PlaceRate per $1,000People
1Red Oak$20.655,420
2Oelwein$20.165,788
3Independence$19.016,266
4Iowa Falls$18.864,993
5Denison$18.698,302
6Chariton$18.374,278
7Perry$17.918,046
8Atlantic$17.486,717
9Knoxville$17.467,440
10Clarinda$17.255,334
11Centerville$16.855,345
12Algona$16.755,341
13Webster City$16.517,763
14Vinton$16.254,962
15Winterset$16.155,421
16Humboldt$16.004,774
17Anamosa$15.955,845
18Charles City$15.957,081
19Forest City$15.774,199
20Decorah$15.527,454
21Sheldon$15.335,584
22Estherville$15.275,796
23Washington$15.217,281
24Harlan$15.074,898
25Shenandoah$15.024,878
26Creston$14.997,421
27Manchester$14.965,283
28Jefferson$14.884,148
29Hampton$14.864,340
30Carlisle$14.824,381
31Cherokee$14.825,186
32Glenwood$14.775,250
33Nevada$14.587,082
34Monticello$14.494,095
35Osceola$14.375,585
36Windsor Heights$14.305,106
37Orange City$14.016,547
38Hiawatha$13.787,347
39Sergeant Bluff$13.705,335
40Mount Vernon$13.504,518
41Adel$13.436,763
42Maquoketa$12.856,064
43Camanche$12.754,536
44Le Claire$12.644,776
45Mount Pleasant$11.948,509
46Tiffin$11.806,695
47Huxley$11.684,737
48Sioux Center$11.058,675
49Polk City$11.006,430
50Dyersville$10.274,559
51Spirit Lake$10.175,548
52Clear Lake$9.857,602
53Asbury$8.326,051
54Eldridge$8.136,967
55Evansdale$8.004,515

The $8.10 limit

Maquoketa’s general levy is $8.09 per $1,000 of taxable value in FY27, $0.01 below the limit.4 383 of 934 Iowa cities have a higher general levy. All cities.

FY23 $8.10 · FY24 $8.10 · FY25 $8.26 · FY26 $8.26 · FY27 $8.09 (before FY25, the general levy alone)

Outside the limit: $4.76 more5

  • Total Employee Benefit Levies$3.17 · $754,363
  • Liability, property & self insurance costs$0.93 · $221,862
  • Debt Service Levy$0.49 · $127,978
  • Support of a Local Emerg. Mgmt. Comm.$0.16 · $38,190

Tax increment financing (TIF)

$22.3M of taxable value in Maquoketa is in TIF districts’ increment (9% of the city’s taxable value), 2025 valuations, taxed in FY27.6 It budgeted $720,891 in TIF revenue for FY25.

$726,743

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 $276,170 of the city’s own.

  • Jackson County$111,981
  • Maquoketa schools$1,818
YearTIF revenue
FY16$208,318
FY17$320,466
FY18$302,091
FY19$250,293
FY20$689,338
FY21$438,194
FY22$436,852
FY23$726,743
Show the numbers
YearTIF revenue
FY16$208,318
FY17$320,466
FY18$302,091
FY19$250,293
FY20$689,338
FY21$438,194
FY22$436,852
FY23$726,743

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$1.9M63%
  • Total Employee Benefit Levies$754,36325%
  • Liability, property & self insurance costs$221,8627%
  • Debt Service Levy$127,9784%
  • Support of a Local Emerg. Mgmt. Comm.$38,1901%

Budget and spending

Reading a local budget

Where each dollar of Maquoketa’s budget goes, FY26

Business Type / Enterprise: 23¢ of every dollar23¢Public Safety: 17¢ of every dollar17¢Capital Projects: 16¢ of every dollar16¢Public Works: 13¢ of every dollar13¢Debt Service: 13¢ of every dollar13¢Everything else: 17¢ of every dollar17¢

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 54 Iowa cities closest in size (4,100–8,700 people).

Where it goesOf each dollarCities this size (54)
Business Type / Enterprise23¢37¢
Public Safety17¢13¢
Capital Projects16¢20¢
Public Works13¢8¢
Debt Service13¢7¢
Everything else17¢15¢

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$2.8M26%
  • Capital Projects$2.6M24%
  • Public Works$1.9M17%
  • Culture and Recreation$1.2M11%
  • Debt Service$1.2M11%
  • General Government$817,4238%
  • Community and Economic Development$319,3893%

The state’s FY27 file doesn’t include business type / enterprise yet ($3.4M in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$1.5M$1.3M
Public Safety$2.2M$2.1M
Health and Social Services$0$0
General Government$727,676$547,655
Debt Service$1.1M$1.1M
Culture and Recreation$1.0M$988,068
Community and Economic Development$276,969$380,191
Capital Projects$10.0M$9.1M
Business Type / Enterprise$2.9M$2.8M

What it spent each year

FY24 left out8

$34.6M

Debt, reserves and audits

How local debt works · What an audit tells you

What Maquoketa owes

$25.1M at June 30, 2026: $4,088 per resident. 171st most per resident of 939 Iowa places of its kind (the list).9

$25.1M
June 30OwedPer resident
2026$25.1M$4,088
2025$20.8M$3,398
2024$15.6M$2,552
2023$18.4M$3,001
2022$9.1M$1,491
2021$9.9M$1,613
2020$9.5M$1,547
2019$9.5M$1,547
2018$6.5M$1,056
2017$7.3M$1,189
2016$7.9M$1,283
2015$4.8M$780
2014$5.5M$893
2013$8.4M$1,375
2012$9.0M$1,465
2011$9.9M$1,614
2010$10.6M$1,728
Show the numbers
June 30OwedPer resident
2026$25.1M$4,088
2025$20.8M$3,398
2024$15.6M$2,552
2023$18.4M$3,001
2022$9.1M$1,491
2021$9.9M$1,613
2020$9.5M$1,547
2019$9.5M$1,547
2018$6.5M$1,056
2017$7.3M$1,189
2016$7.9M$1,283
2015$4.8M$780
2014$5.5M$893
2013$8.4M$1,375
2012$9.0M$1,465
2011$9.9M$1,614
2010$10.6M$1,728

Up 137% since 2010.

The 5% limit10

General obligation debt is $8.5M, 39% of the limit of about $22.1M (5% of $441.2M, the full value of its taxable property in 2024).

12 obligations at June 30, 2026
KindForPaid off byOwed
Revenue BondsWaste Water Treatment Plant C1341R-WRR SRF2053$10.7M
General ObligationGO LOAN 2026A SPLASH PAD2045$3.4M
Revenue BondsAdditional funds for WWTP 2025A Sewer Revenue Bond SRF #CS-19209882045$2.4M
General ObligationPocket Neighborhood, Facade Improvements,110 S Main, Platt Street, Vehicles 2019A2032$2.2M
General ObligationReplace three blocks of Main Street/partial blocks of side streets 2016A2033$1.6M
Revenue BondsUSDA Storm Water Revenue Capital Loan Note Series 20232027$1.5M
General ObligationStorm Water Levee, S. Main St. Bridge, Mitchell Mill, Trails, Water Meter, Vehicles, 2021A2034$1.3M
Revenue BondsUSDA Water Revenue Capital Loan Note Series 20232027$1.3M
Revenue BondsUSDA Sewer Revenue Capital Loan Note Series 2023 df0272r2027$517,682
Revenue BondsAMI Meter Read System2033$150,000
Revenue BondsFine Bubble aeration system installed2030$29,000
Loans0% loan to install solar panels at YMCA2027$3,744

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. Maquoketa’s latest audit has them: Financial Statement, period ending Tuesday, June 30, 2026 (PDF).

Audits12

The latest: Financial Statement for the period ending Tuesday, June 30, 2026 (PDF), released Tuesday, October 20, 2026, by a CPA firm.

The report has no Schedule of Findings Iowa Funnel could read.

17 earlier reports for Maquoketa

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: $870,294 in FY25, up 10% since FY19 while prices rose 25%, so it buys 13% less. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$847,420$843,282$865,596$870,294

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.

$2.4M
$17,829
  • Iowa Department of Natural Resources$17,829100%
YearGrants and projects
FY19$1.1M
FY20$827,063
FY21$1.3M
FY22$2.4M
FY23$2.0M
FY24$335,563
FY25$17,829
Show the numbers
YearGrants and projects
FY19$1.1M
FY20$827,063
FY21$1.3M
FY22$2.4M
FY23$2.0M
FY24$335,563
FY25$17,829

Has it kept up with prices?

Each source from FY19 to FY25, after inflation.

  • Road Use Tax (streets)−13%$793,330 → $870,294, up 10% since FY19 while prices rose 25%, so it buys 13% 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 50% since FY19 while prices rose 25%, so it buys 20% more.

$829,466
$798,222

Federal grants, for comparison: $4.0M in FY25.

Business awards

Every award statewide

State economic development awards

Community college new jobs training: 2 contracts since 2010 worth $215K, for 32 pledged jobs.

Awards 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)14.

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 · 4

Local races from civicAPI and county auditors for Maquoketa; 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.

  • Maquoketa City Council At-Large
    Now held by Kevin Kuhlman
  • Maquoketa City Council Ward 1
    Now held by Ginger Bennett
  • Maquoketa City Council Ward 3
    Now held by Caroline Ehlinger
  • Maquoketa City Council Ward 5
    Now held by Mark Lyon
  • Maquoketa Mayor
    Now held by Tom Messerli

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

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 ballot16.

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