Local taxes › Jasper County › Kellogg

City

Kellogg

Jasper County · How cities work

$2,460 a yearproperty tax on a $200,000 home here, FY27, for every local government ($29.22 per $1,000 of taxable value)1
$680 a yearof that goes to the city ($8.10 per $1,000)
$100,881property taxes the city levies, FY27
$701,538city 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.

  • Arnie O'DellKellogg City Council At-Large · elected November 4, 2025
  • Chris ClarkKellogg City Council At-Large · elected November 4, 2025
  • Sheree EsquedaKellogg City Council At-Large · elected November 4, 2025
  • Virgil ChanceKellogg Mayor · elected November 4, 2025
  • Tenny L. HinshawKellogg 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 Kellogg

Homes and businesses in most of Kellogg pay a combined $30.53 per $1,000 of taxable value (FY27). They pay it all to the Jasper County treasurer, who passes each government its share; the city sets and gets only its own piece, $8.10. Estimate your bill.

Rates over time

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

YearCombinedCity’s own
FY20$33.38$8.10
FY21$32.86$8.10
FY22$32.54$8.10
FY23$31.93$7.97
FY24$23.50$0.00
FY25$31.65$8.10
FY26$29.74$7.86
FY27$29.22$8.10
Show the numbers
YearCombinedCity’s own
FY20$33.38$8.10
FY21$32.86$8.10
FY22$32.54$8.10
FY23$31.93$7.97
FY24$23.50$0.00
FY25$31.65$8.10
FY26$29.74$7.86
FY27$29.22$8.10

Compared with places this size3

Kellogg’s city property tax rate of $8.10 per $1,000 is the 18th lowest of 178 Iowa cities with 400–890 people. The middle of the group is $13.01.

Exira: $24.81Rolfe: $22.67Dayton: $22.51Charter Oak: $21.32Oxford Junction: $20.84Correctionville: $19.84Pomeroy: $19.60Dumont: $19.04Seymour: $18.78Dexter: $18.69Fonda: $18.52Kanawha: $18.11Swea City: $18.04Alden: $17.90Elma: $17.82Dows: $17.70New Hartford: $17.69Emerson: $17.54Walnut: $17.46Murray: $17.44Thompson: $17.25Ashton: $17.17Colo: $17.14Burt: $17.10Latimer: $16.96Adair: $16.84Elk Horn: $16.78Oxford: $16.70Buffalo Center: $16.58Whittemore: $16.54Bancroft: $16.52Titonka: $16.45Eldon: $16.42Early: $16.35Truro: $16.34Bayard: $16.05Scranton: $16.01Armstrong: $15.87Ruthven: $15.84Minden: $15.77Walker: $15.74Newell: $15.49Riceville: $15.31Russell: $15.18Gilbertville: $15.15Stanwood: $15.12Stratford: $15.03Zearing: $14.99Readlyn: $14.99Arlington: $14.98Maynard: $14.85Otho: $14.82Wyoming: $14.81Humeston: $14.80Hopkinton: $14.79Essex: $14.76Gilmore City: $14.60Garnavillo: $14.52Maxwell: $14.50Sabula: $14.38Collins: $14.32Clermont: $14.30Moulton: $14.25Ocheyedan: $14.22Mcgregor: $14.20Olin: $14.19Primghar: $14.18Garwin: $14.08Farragut: $14.07Elgin: $14.05Lime Springs: $13.95Dow City: $13.94Ossian: $13.88Redfield: $13.73Victor: $13.72Sioux Rapids: $13.63Donnellson: $13.63Albion: $13.58Gladbrook: $13.58Lamont: $13.57New Albin: $13.55Rockford: $13.52Boyden: $13.39Van Horne: $13.27Keota: $13.21Quasqueton: $13.12Farmington: $13.10Anthon: $13.05Little Rock: $13.03Coggon: $12.99Earlville: $12.90Brighton: $12.88Montrose: $12.78Goldfield: $12.73Wellsburg: $12.68Delmar: $12.68Galva: $12.68Badger: $12.67Martensdale: $12.63Stanton: $12.62Hospers: $12.58Norway: $12.53Everly: $12.51Hazleton: $12.48Alburnett: $12.30Hubbard: $12.30Moravia: $12.27Hedrick: $12.22Carson: $12.22Wheatland: $12.18Schaller: $12.14Hawkeye: $12.11Afton: $11.96Lowden: $11.93Albert City: $11.88Runnells: $11.79Allerton: $11.72Merrill: $11.64Ellsworth: $11.57Morning Sun: $11.50Battle Creek: $11.49Wall Lake: $11.43West Bend: $11.42Dakota City: $11.39Dunkerton: $11.30Miles: $11.28Sutherland: $11.25Arcadia: $11.23Whiting: $11.21Shelby: $11.17Blairstown: $11.04Manilla: $11.01Hamburg: $10.95Ireton: $10.93Fontanelle: $10.88Richland: $10.82Grand Mound: $10.78Batavia: $10.77Cambridge: $10.53Lovilia: $10.46Schleswig: $10.39Melbourne: $10.38Radcliffe: $10.37Stacyville: $10.36Ventura: $10.22Milo: $10.20Hartford: $10.16What Cheer: $10.01Newhall: $9.99Cumming: $9.85Graettinger: $9.81Breda: $9.80Doon: $9.78Long Grove: $9.59Alleman: $9.12Winthrop: $8.94Crescent: $8.72Ainsworth: $8.62Grand Junction: $8.57Gilman: $8.10Grandview: $8.10Lakeside: $8.10Lost Nation: $8.10Agency: $7.94Fremont: $7.86Delhi: $7.81Klemme: $7.74Beacon: $7.56Sully: $7.41Marquette: $7.08Raymond: $6.85Keystone: $6.80Shueyville: $6.79New Virginia: $5.97University Park: $5.27Orleans: $4.13Okoboji: $3.83Kellogg: $8.10$3.83 lowest$24.81 highestmiddle
See all 178
#PlaceRate per $1,000People
1Exira$24.81766
2Rolfe$22.67505
3Dayton$22.51766
4Charter Oak$21.32521
5Oxford Junction$20.84424
6Correctionville$19.84759
7Pomeroy$19.60511
8Dumont$19.04614
9Seymour$18.78646
10Dexter$18.69631
11Fonda$18.52636
12Kanawha$18.11638
13Swea City$18.04545
14Alden$17.90738
15Elma$17.82493
16Dows$17.70509
17New Hartford$17.69555
18Emerson$17.54401
19Walnut$17.46728
20Murray$17.44609
21Thompson$17.25478
22Ashton$17.17434
23Colo$17.14856
24Burt$17.10404
25Latimer$16.96477
26Adair$16.84792
27Elk Horn$16.78631
28Oxford$16.70715
29Buffalo Center$16.58839
30Whittemore$16.54478
31Bancroft$16.52677
32Titonka$16.45491
33Eldon$16.42788
34Early$16.35571
35Truro$16.34515
36Bayard$16.05402
37Scranton$16.01496
38Armstrong$15.87847
39Ruthven$15.84710
40Minden$15.77581
41Walker$15.74671
42Newell$15.49850
43Riceville$15.31807
44Russell$15.18475
45Gilbertville$15.15792
46Stanwood$15.12612
47Stratford$15.03688
48Zearing$14.99508
49Readlyn$14.99857
50Arlington$14.98415
51Maynard$14.85466
52Otho$14.82417
53Wyoming$14.81526
54Humeston$14.80472
55Hopkinton$14.79622
56Essex$14.76721
57Gilmore City$14.60484
58Garnavillo$14.52751
59Maxwell$14.50862
60Sabula$14.38498
61Collins$14.32503
62Clermont$14.30571
63Moulton$14.25596
64Ocheyedan$14.22424
65Mcgregor$14.20725
66Olin$14.19652
67Primghar$14.18893
68Garwin$14.08469
69Farragut$14.07480
70Elgin$14.05676
71Lime Springs$13.95467
72Dow City$13.94477
73Ossian$13.88777
74Redfield$13.73719
75Victor$13.72852
76Sioux Rapids$13.63722
77Donnellson$13.63859
78Albion$13.58444
79Gladbrook$13.58775
80Lamont$13.57429
81New Albin$13.55435
82Rockford$13.52722
83Boyden$13.39694
84Van Horne$13.27768
85Keota$13.21888
86Quasqueton$13.12587
87Farmington$13.10583
88Anthon$13.05534
89Little Rock$13.03447
90Coggon$12.99691
91Earlville$12.90713
92Brighton$12.88592
93Montrose$12.78734
94Goldfield$12.73617
95Wellsburg$12.68709
96Delmar$12.68541
97Galva$12.68416
98Badger$12.67540
99Martensdale$12.63413
100Stanton$12.62664
101Hospers$12.58703
102Norway$12.53463
103Everly$12.51570
104Hazleton$12.48711
105Alburnett$12.30672
106Hubbard$12.30837
107Moravia$12.27625
108Hedrick$12.22717
109Carson$12.22772
110Wheatland$12.18765
111Schaller$12.14702
112Hawkeye$12.11429
113Afton$11.96864
114Lowden$11.93767
115Albert City$11.88627
116Runnells$11.79467
117Allerton$11.72432
118Merrill$11.64713
119Ellsworth$11.57495
120Morning Sun$11.50702
121Battle Creek$11.49683
122Wall Lake$11.43739
123West Bend$11.42770
124Dakota City$11.39764
125Dunkerton$11.30840
126Miles$11.28400
127Sutherland$11.25628
128Arcadia$11.23588
129Whiting$11.21725
130Shelby$11.17730
131Blairstown$11.04705
132Manilla$11.01756
133Hamburg$10.95863
134Ireton$10.93571
135Fontanelle$10.88684
136Richland$10.82532
137Grand Mound$10.78608
138Batavia$10.77434
139Cambridge$10.53844
140Lovilia$10.46456
141Schleswig$10.39820
142Melbourne$10.38771
143Radcliffe$10.37540
144Stacyville$10.36436
145Ventura$10.22701
146Milo$10.20762
147Hartford$10.16729
148What Cheer$10.01595
149Newhall$9.99887
150Cumming$9.85527
151Graettinger$9.81810
152Breda$9.80492
153Doon$9.78640
154Long Grove$9.59849
155Alleman$9.12439
156Winthrop$8.94814
157Crescent$8.72626
158Ainsworth$8.62511
159Grand Junction$8.57715
160Gilman$8.10530
161Kellogg$8.10597
162Grandview$8.10431
163Lakeside$8.10695
164Lost Nation$8.10425
165Agency$7.94623
166Fremont$7.86688
167Delhi$7.81438
168Klemme$7.74429
169Beacon$7.56434
170Sully$7.41891
171Marquette$7.08434
172Raymond$6.85754
173Keystone$6.80616
174Shueyville$6.79725
175New Virginia$5.97499
176University Park$5.27476
177Orleans$4.13503
178Okoboji$3.83729

The $8.10 limit

Kellogg’s general levy is $8.10 per $1,000 of taxable value in FY27, at the limit.4 247 of 934 Iowa cities have a higher general levy. All cities.

FY23 $7.97 · FY24 $6.48 · FY25 $8.10 · FY26 $7.86 · FY27 $8.10 (before FY25, the general levy alone)

Tax increment financing (TIF)

$10.0M of taxable value in Kellogg is in TIF districts’ increment (44% of the city’s taxable value), 2025 valuations, taxed in FY27.5 It budgeted $85,753 in TIF revenue for FY25.

$84,473

What that value would raise at each government’s rate, FY276

Taxes on TIF value go to the city’s TIF fund instead of the governments that levy them, including about $80,853 of the city’s own.

  • Newton schools$113,972
  • Jasper County$47,729
YearTIF revenue
FY16$60,222
FY17$29,861
FY18$29,358
FY19$37,806
FY20$857
FY21$36,068
FY22$82,292
FY23$84,473
Show the numbers
YearTIF revenue
FY16$60,222
FY17$29,861
FY18$29,358
FY19$37,806
FY20$857
FY21$36,068
FY22$82,292
FY23$84,473

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$100,881100%

Budget and spending

Reading a local budget

Where each dollar of Kellogg’s budget goes, FY26

Business Type / Enterprise: 24¢ of every dollar24¢Capital Projects: 19¢ of every dollar19¢Public Works: 16¢ of every dollar16¢Community and Economic Development: 15¢ of every dollar15¢Public Safety: 12¢ of every dollar12¢Everything else: 15¢ of every dollar15¢

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 177 Iowa cities closest in size (400–890 people).

Where it goesOf each dollarCities this size (177)
Business Type / Enterprise24¢40¢
Capital Projects19¢5¢
Public Works16¢17¢
Community and Economic Development15¢1¢
Public Safety12¢10¢
Everything else15¢21¢

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.

  • Culture and Recreation$152,48022%
  • Capital Projects$145,65721%
  • Public Works$120,53717%
  • Community and Economic Development$115,97717%
  • Public Safety$92,76213%
  • General Government$74,12511%

The state’s FY27 file doesn’t include business type / enterprise yet ($185,150 in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$72,468$107,214
Public Safety$78,935$67,841
Health and Social Services$0$0
General Government$67,295$83,898
Debt Service$0$0
Culture and Recreation$28,550$33,265
Community and Economic Development$38,386$101,686
Capital Projects$0$30,642
Business Type / Enterprise$186,105$154,184

What it spent each year

FY24 left out7

$724,076

Debt, reserves and audits

How local debt works · What an audit tells you

What Kellogg owes

$9,000 at June 30, 2026: $15 per resident. 717th most per resident of 939 Iowa places of its kind (the list).8

$491,241
$9,000
June 30OwedPer resident
2026$9,000$15
2025$9,000$15
2024$173,241$286
2023$274,928$454
2022$376,614$621
2021$415,000$685
2020$40,000$66
2019$40,000$66
2018$57,994$96
2017$35,989$59
2016$74,103$122
2015$74,103$122
2014$263,439$435
2013$352,814$582
2012$352,814$582
2011$450,974$744
2010$491,241$811
Show the numbers
June 30OwedPer resident
2026$9,000$15
2025$9,000$15
2024$173,241$286
2023$274,928$454
2022$376,614$621
2021$415,000$685
2020$40,000$66
2019$40,000$66
2018$57,994$96
2017$35,989$59
2016$74,103$122
2015$74,103$122
2014$263,439$435
2013$352,814$582
2012$352,814$582
2011$450,974$744
2010$491,241$811

Down 98% since 2010.

The 5% limit9

General obligation debt is $0, 0% of the limit of about $2.1M (5% of $41.8M, the full value of its taxable property in 2024).

1 obligation at June 30, 2026
KindForPaid off byOwed
LoansBRIDGE OVER COON CREEK COUNTY PAYS 90% CITY PAYS 10%2026$9,000

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 balances10. Kellogg’s latest audit has them: Periodic Examination, period ending Friday, March 31, 2023 (PDF).

Audits11

The latest: Periodic Examination for the period ending Friday, March 31, 2023 (PDF), released Friday, March 8, 2024, by a CPA firm.

2 earlier reports for Kellogg

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? 12

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: $86,515 in FY25, up 12% since FY19 while prices rose 25%, so it buys 11% less. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$83,595$83,592$85,599$86,515

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.

$43,813
$0
    YearGrants and projects
    FY19$1,000
    FY20$1,000
    FY21$3,147
    FY22$43,813
    FY23$1,000
    FY24$0
    FY25$0
    Show the numbers
    YearGrants and projects
    FY19$1,000
    FY20$1,000
    FY21$3,147
    FY22$43,813
    FY23$1,000
    FY24$0
    FY25$0

    Has it kept up with prices?

    Each source from FY19 to FY25, after inflation.

    • Road Use Tax (streets)−11%$77,382 → $86,515, 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 45% since FY19 while prices rose 25%, so it buys 16% more.

    $72,554
    $71,474

    Federal grants, for comparison: $839 in FY22.

    Business awards

    Every award statewide

    State economic development awards

    Community college new jobs training: 1 contract since 2007 worth $76K, for 20 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)13.

    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.

    Local races from civicAPI and county auditors for Kellogg; 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.

    • Kellogg City Council At-Large
      Now held by Tenny L. Hinshaw
    • Kellogg Mayor
      Now held by Virgil Chance

    Candidates as county auditors and civicAPI list them; a filing can take a few days to appear here14.

    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 ballot15.

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