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.
- Newton schools$15.8152%
- City of Kellogg$8.1027%
- Jasper County$5.3718%
- Des Moines Area Community College$0.813%
- Jasper County Assessor$0.29<1%
- Jasper County Extension (ISU Extension and Outreach)$0.15<1%
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.
| Year | Combined | City’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
| Year | Combined | City’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.
See all 178
| # | Place | Rate per $1,000 | People |
|---|---|---|---|
| 1 | Exira | $24.81 | 766 |
| 2 | Rolfe | $22.67 | 505 |
| 3 | Dayton | $22.51 | 766 |
| 4 | Charter Oak | $21.32 | 521 |
| 5 | Oxford Junction | $20.84 | 424 |
| 6 | Correctionville | $19.84 | 759 |
| 7 | Pomeroy | $19.60 | 511 |
| 8 | Dumont | $19.04 | 614 |
| 9 | Seymour | $18.78 | 646 |
| 10 | Dexter | $18.69 | 631 |
| 11 | Fonda | $18.52 | 636 |
| 12 | Kanawha | $18.11 | 638 |
| 13 | Swea City | $18.04 | 545 |
| 14 | Alden | $17.90 | 738 |
| 15 | Elma | $17.82 | 493 |
| 16 | Dows | $17.70 | 509 |
| 17 | New Hartford | $17.69 | 555 |
| 18 | Emerson | $17.54 | 401 |
| 19 | Walnut | $17.46 | 728 |
| 20 | Murray | $17.44 | 609 |
| 21 | Thompson | $17.25 | 478 |
| 22 | Ashton | $17.17 | 434 |
| 23 | Colo | $17.14 | 856 |
| 24 | Burt | $17.10 | 404 |
| 25 | Latimer | $16.96 | 477 |
| 26 | Adair | $16.84 | 792 |
| 27 | Elk Horn | $16.78 | 631 |
| 28 | Oxford | $16.70 | 715 |
| 29 | Buffalo Center | $16.58 | 839 |
| 30 | Whittemore | $16.54 | 478 |
| 31 | Bancroft | $16.52 | 677 |
| 32 | Titonka | $16.45 | 491 |
| 33 | Eldon | $16.42 | 788 |
| 34 | Early | $16.35 | 571 |
| 35 | Truro | $16.34 | 515 |
| 36 | Bayard | $16.05 | 402 |
| 37 | Scranton | $16.01 | 496 |
| 38 | Armstrong | $15.87 | 847 |
| 39 | Ruthven | $15.84 | 710 |
| 40 | Minden | $15.77 | 581 |
| 41 | Walker | $15.74 | 671 |
| 42 | Newell | $15.49 | 850 |
| 43 | Riceville | $15.31 | 807 |
| 44 | Russell | $15.18 | 475 |
| 45 | Gilbertville | $15.15 | 792 |
| 46 | Stanwood | $15.12 | 612 |
| 47 | Stratford | $15.03 | 688 |
| 48 | Zearing | $14.99 | 508 |
| 49 | Readlyn | $14.99 | 857 |
| 50 | Arlington | $14.98 | 415 |
| 51 | Maynard | $14.85 | 466 |
| 52 | Otho | $14.82 | 417 |
| 53 | Wyoming | $14.81 | 526 |
| 54 | Humeston | $14.80 | 472 |
| 55 | Hopkinton | $14.79 | 622 |
| 56 | Essex | $14.76 | 721 |
| 57 | Gilmore City | $14.60 | 484 |
| 58 | Garnavillo | $14.52 | 751 |
| 59 | Maxwell | $14.50 | 862 |
| 60 | Sabula | $14.38 | 498 |
| 61 | Collins | $14.32 | 503 |
| 62 | Clermont | $14.30 | 571 |
| 63 | Moulton | $14.25 | 596 |
| 64 | Ocheyedan | $14.22 | 424 |
| 65 | Mcgregor | $14.20 | 725 |
| 66 | Olin | $14.19 | 652 |
| 67 | Primghar | $14.18 | 893 |
| 68 | Garwin | $14.08 | 469 |
| 69 | Farragut | $14.07 | 480 |
| 70 | Elgin | $14.05 | 676 |
| 71 | Lime Springs | $13.95 | 467 |
| 72 | Dow City | $13.94 | 477 |
| 73 | Ossian | $13.88 | 777 |
| 74 | Redfield | $13.73 | 719 |
| 75 | Victor | $13.72 | 852 |
| 76 | Sioux Rapids | $13.63 | 722 |
| 77 | Donnellson | $13.63 | 859 |
| 78 | Albion | $13.58 | 444 |
| 79 | Gladbrook | $13.58 | 775 |
| 80 | Lamont | $13.57 | 429 |
| 81 | New Albin | $13.55 | 435 |
| 82 | Rockford | $13.52 | 722 |
| 83 | Boyden | $13.39 | 694 |
| 84 | Van Horne | $13.27 | 768 |
| 85 | Keota | $13.21 | 888 |
| 86 | Quasqueton | $13.12 | 587 |
| 87 | Farmington | $13.10 | 583 |
| 88 | Anthon | $13.05 | 534 |
| 89 | Little Rock | $13.03 | 447 |
| 90 | Coggon | $12.99 | 691 |
| 91 | Earlville | $12.90 | 713 |
| 92 | Brighton | $12.88 | 592 |
| 93 | Montrose | $12.78 | 734 |
| 94 | Goldfield | $12.73 | 617 |
| 95 | Wellsburg | $12.68 | 709 |
| 96 | Delmar | $12.68 | 541 |
| 97 | Galva | $12.68 | 416 |
| 98 | Badger | $12.67 | 540 |
| 99 | Martensdale | $12.63 | 413 |
| 100 | Stanton | $12.62 | 664 |
| 101 | Hospers | $12.58 | 703 |
| 102 | Norway | $12.53 | 463 |
| 103 | Everly | $12.51 | 570 |
| 104 | Hazleton | $12.48 | 711 |
| 105 | Alburnett | $12.30 | 672 |
| 106 | Hubbard | $12.30 | 837 |
| 107 | Moravia | $12.27 | 625 |
| 108 | Hedrick | $12.22 | 717 |
| 109 | Carson | $12.22 | 772 |
| 110 | Wheatland | $12.18 | 765 |
| 111 | Schaller | $12.14 | 702 |
| 112 | Hawkeye | $12.11 | 429 |
| 113 | Afton | $11.96 | 864 |
| 114 | Lowden | $11.93 | 767 |
| 115 | Albert City | $11.88 | 627 |
| 116 | Runnells | $11.79 | 467 |
| 117 | Allerton | $11.72 | 432 |
| 118 | Merrill | $11.64 | 713 |
| 119 | Ellsworth | $11.57 | 495 |
| 120 | Morning Sun | $11.50 | 702 |
| 121 | Battle Creek | $11.49 | 683 |
| 122 | Wall Lake | $11.43 | 739 |
| 123 | West Bend | $11.42 | 770 |
| 124 | Dakota City | $11.39 | 764 |
| 125 | Dunkerton | $11.30 | 840 |
| 126 | Miles | $11.28 | 400 |
| 127 | Sutherland | $11.25 | 628 |
| 128 | Arcadia | $11.23 | 588 |
| 129 | Whiting | $11.21 | 725 |
| 130 | Shelby | $11.17 | 730 |
| 131 | Blairstown | $11.04 | 705 |
| 132 | Manilla | $11.01 | 756 |
| 133 | Hamburg | $10.95 | 863 |
| 134 | Ireton | $10.93 | 571 |
| 135 | Fontanelle | $10.88 | 684 |
| 136 | Richland | $10.82 | 532 |
| 137 | Grand Mound | $10.78 | 608 |
| 138 | Batavia | $10.77 | 434 |
| 139 | Cambridge | $10.53 | 844 |
| 140 | Lovilia | $10.46 | 456 |
| 141 | Schleswig | $10.39 | 820 |
| 142 | Melbourne | $10.38 | 771 |
| 143 | Radcliffe | $10.37 | 540 |
| 144 | Stacyville | $10.36 | 436 |
| 145 | Ventura | $10.22 | 701 |
| 146 | Milo | $10.20 | 762 |
| 147 | Hartford | $10.16 | 729 |
| 148 | What Cheer | $10.01 | 595 |
| 149 | Newhall | $9.99 | 887 |
| 150 | Cumming | $9.85 | 527 |
| 151 | Graettinger | $9.81 | 810 |
| 152 | Breda | $9.80 | 492 |
| 153 | Doon | $9.78 | 640 |
| 154 | Long Grove | $9.59 | 849 |
| 155 | Alleman | $9.12 | 439 |
| 156 | Winthrop | $8.94 | 814 |
| 157 | Crescent | $8.72 | 626 |
| 158 | Ainsworth | $8.62 | 511 |
| 159 | Grand Junction | $8.57 | 715 |
| 160 | Gilman | $8.10 | 530 |
| 161 | Kellogg | $8.10 | 597 |
| 162 | Grandview | $8.10 | 431 |
| 163 | Lakeside | $8.10 | 695 |
| 164 | Lost Nation | $8.10 | 425 |
| 165 | Agency | $7.94 | 623 |
| 166 | Fremont | $7.86 | 688 |
| 167 | Delhi | $7.81 | 438 |
| 168 | Klemme | $7.74 | 429 |
| 169 | Beacon | $7.56 | 434 |
| 170 | Sully | $7.41 | 891 |
| 171 | Marquette | $7.08 | 434 |
| 172 | Raymond | $6.85 | 754 |
| 173 | Keystone | $6.80 | 616 |
| 174 | Shueyville | $6.79 | 725 |
| 175 | New Virginia | $5.97 | 499 |
| 176 | University Park | $5.27 | 476 |
| 177 | Orleans | $4.13 | 503 |
| 178 | Okoboji | $3.83 | 729 |
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.
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.
| Year | TIF 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
| Year | TIF 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.
Budget and spending
Where each dollar of Kellogg’s budget goes, FY26
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 goes | Of each dollar | Cities this size (177) |
|---|---|---|
| Business Type / Enterprise | 24¢ | 40¢ |
| Capital Projects | 19¢ | 5¢ |
| Public Works | 16¢ | 17¢ |
| Community and Economic Development | 15¢ | 1¢ |
| Public Safety | 12¢ | 10¢ |
| Everything else | 15¢ | 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.
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
| Function | Budget | Spent |
|---|---|---|
| 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
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
| June 30 | Owed | Per 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 30 | Owed | Per 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
| Kind | For | Paid off by | Owed |
|---|---|---|---|
| Loans | BRIDGE 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
- Periodic Examination Follow-Up, period ending Friday, March 31, 2017Friday, September 1, 2017
- Periodic Examination, period ending Friday, July 31, 2015Monday, December 28, 2015
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
| Source | FY22 | FY23 | FY24 | FY25 |
|---|---|---|---|---|
| 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.
| Year | Grants and projects |
|---|---|
| FY19 | $1,000 |
| FY20 | $1,000 |
| FY21 | $3,147 |
| FY22 | $43,813 |
| FY23 | $1,000 |
| FY24 | $0 |
| FY25 | $0 |
Show the numbers
| Year | Grants 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.
Federal grants, for comparison: $839 in FY22.
Business awards
State economic development awards
Community college new jobs training: 1 contract since 2007 worth $76K, for 20 pledged jobs.
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.
- Sheree Esqueda Winner6543.3%
- Arnie O'Dell Winner5838.7%
- Chris Clark Winner2718.0%
- Virgil Chance Winner1356.5%
- Larkin Christy 1043.5%
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-LargeNow held by Tenny L. Hinshaw
- Kellogg MayorNow 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.
Related places
At the Statehouse and in Congress16
Ken Rozenboom (Sen. 19)House District 38 (vacant)
U.S. House:District 1