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Local taxes › Jefferson County › Fairfield

City

Fairfield

Jefferson County · How cities work

$3,310 a yearproperty tax on a $200,000 home here, FY27, for every local government ($39.27 per $1,000 of taxable value)1
$1,410 a yearof that goes to the city ($16.69 per $1,000)
$6.7Mproperty taxes the city levies, FY27
$11.9Mcity 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.

  • Bob FergusonFairfield City Council At-Large · elected November 4, 2025
  • Connie BoyerFairfield Mayor · elected November 4, 2025
  • Matthew RoweFairfield City Council Ward 4 · elected November 4, 2025
  • Paul GandyFairfield City Council Ward 2 · elected November 4, 2025
  • Elizabeth EsteyFairfield City Council At-Large · elected November 7, 2023
  • Judy HamFairfield City Council Ward 3 · elected November 7, 2023
  • Terri KnessFairfield City Council Ward 1 · elected November 7, 2023
  • Tom TwohillFairfield 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 Fairfield

Homes and businesses in most of Fairfield pay a combined $39.27 per $1,000 of taxable value (FY27). They pay it all to the Jefferson County treasurer, who passes each government its share; the city sets and gets only its own piece, $16.69. Estimate your bill.

Rates over time

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

YearCombinedCity’s own
FY20$39.72$15.71
FY21$38.10$15.63
FY22$37.60$15.67
FY23$37.44$16.08
FY24$37.91$16.90
FY25$39.76$16.69
FY26$40.69$17.65
FY27$39.27$16.69
Show the numbers
YearCombinedCity’s own
FY20$39.72$15.71
FY21$38.10$15.63
FY22$37.60$15.67
FY23$37.44$16.08
FY24$37.91$16.90
FY25$39.76$16.69
FY26$40.69$17.65
FY27$39.27$16.69

Compared with places this size3

Fairfield’s city property tax rate of $16.69 per $1,000 is the 8th highest of 33 Iowa cities with 6,400–12,000 people. The middle of the group is $14.58.

Keokuk: $19.68Fort Madison: $18.84Denison: $18.69Perry: $17.91Waverly: $17.53Atlantic: $17.48Knoxville: $17.46Webster City: $16.51Charles City: $15.95Grinnell: $15.60Decorah: $15.52Washington: $15.21Storm Lake: $15.17Boone: $15.13Creston: $14.99Nevada: $14.58Oskaloosa: $14.47Orange City: $14.01Spencer: $13.84Hiawatha: $13.78Adel: $13.43Pleasant Hill: $12.10Mount Pleasant: $11.94Tiffin: $11.80Carroll: $11.25Le Mars: $11.18Sioux Center: $11.05Polk City: $11.00Bondurant: $10.82Pella: $10.75Clear Lake: $9.85Eldridge: $8.13Fairfield: $16.69$8.13 lowest$19.68 highestmiddle
See all 33
#PlaceRate per $1,000People
1Keokuk$19.689,462
2Fort Madison$18.849,983
3Denison$18.698,302
4Perry$17.918,046
5Waverly$17.5310,576
6Atlantic$17.486,717
7Knoxville$17.467,440
8Fairfield$16.699,511
9Webster City$16.517,763
10Charles City$15.957,081
11Grinnell$15.609,495
12Decorah$15.527,454
13Washington$15.217,281
14Storm Lake$15.1711,627
15Boone$15.1312,461
16Creston$14.997,421
17Nevada$14.587,082
18Oskaloosa$14.4711,575
19Orange City$14.016,547
20Spencer$13.8411,418
21Hiawatha$13.787,347
22Adel$13.436,763
23Pleasant Hill$12.1011,942
24Mount Pleasant$11.948,509
25Tiffin$11.806,695
26Carroll$11.2510,125
27Le Mars$11.1810,674
28Sioux Center$11.058,675
29Polk City$11.006,430
30Bondurant$10.829,511
31Pella$10.7510,965
32Clear Lake$9.857,602
33Eldridge$8.136,967

The $8.10 limit

Fairfield’s general levy is $7.86 per $1,000 of taxable value in FY27, $0.24 below the limit.4 647 of 934 Iowa cities have a higher general levy. All cities.

FY23 $8.10 · FY24 $8.10 · FY25 $7.89 · FY26 $8.10 · FY27 $7.86 (before FY25, the general levy alone)

Outside the limit: $8.83 more5

  • Total Employee Benefit Levies$3.24 · $1.3M
  • Debt Service Levy$2.97 · $1.3M
  • Liability, property & self insurance costs$1.86 · $733,690
  • Capital Projects (Capital Improv. Reserve)$0.68 · $266,374
  • Support of a Local Emerg. Mgmt. Comm.$0.05 · $18,508
  • Opr & Maint publicly owned Transit$0.03 · $10,320

Tax increment financing (TIF)

$28.9M of taxable value in Fairfield is in TIF districts’ increment (7% of the city’s taxable value), 2025 valuations, taxed in FY27.6 It budgeted $490,689 in TIF revenue for FY24.

$358,939

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 $396,185 of the city’s own.

  • Fairfield schools$294,965
  • Jefferson County$189,085
YearTIF revenue
FY16$117,927
FY17$225,821
FY18$205,885
FY19$178,413
FY20$234,411
FY21$243,561
FY22$309,749
FY23$358,939
Show the numbers
YearTIF revenue
FY16$117,927
FY17$225,821
FY18$205,885
FY19$178,413
FY20$234,411
FY21$243,561
FY22$309,749
FY23$358,939

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$3.1M47%
  • Total Employee Benefit Levies$1.3M19%
  • Debt Service Levy$1.3M19%
  • Liability, property & self insurance costs$733,69011%
  • Capital Projects (Capital Improv. Reserve)$266,3744%
  • Support of a Local Emerg. Mgmt. Comm.$18,5080%
  • Opr & Maint publicly owned Transit$10,3200%

Budget and spending

Reading a local budget

Where each dollar of Fairfield’s budget goes, FY26

Business Type / Enterprise: 54¢ of every dollar54¢Capital Projects: 15¢ of every dollar15¢Public Safety: 10¢ of every dollar10¢Culture and Recreation: 6¢ of every dollarPublic Works: 6¢ of every dollarEverything else: 10¢ of every dollar10¢

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 32 Iowa cities closest in size (6,400–12,000 people).

Where it goesOf each dollarCities this size (32)
Business Type / Enterprise54¢34¢
Capital Projects15¢23¢
Public Safety10¢13¢
Culture and Recreation6¢7¢
Public Works6¢8¢
Everything else10¢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$3.6M30%
  • Culture and Recreation$2.1M18%
  • Debt Service$1.6M13%
  • Public Works$1.5M13%
  • General Government$1.2M10%
  • Capital Projects$1.1M10%
  • Community and Economic Development$785,4887%
  • Health and Social Services$79,2191%

The state’s FY27 file doesn’t include business type / enterprise yet ($19.0M in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$7.3M$2.6M
Public Safety$3.1M$2.8M
Health and Social Services$20,500$21,375
General Government$622,072$660,423
Debt Service$1.2M$1.2M
Culture and Recreation$1.9M$1.8M
Community and Economic Development$404,303$1.3M
Capital Projects$0$0
Business Type / Enterprise$22.1M$10.8M

What it spent each year

FY24 left out8

$50.4M
$24.9M

Debt, reserves and audits

How local debt works · What an audit tells you

What Fairfield owes

$58.3M at June 30, 2026: $6,188 per resident. 76th most per resident of 939 Iowa places of its kind (the list).9

$58.3M
June 30OwedPer resident
2026$58.3M$6,188
2025$43.2M$4,583
2024$45.0M$4,782
2023$47.6M$5,056
2022$47.5M$5,043
2021$39.9M$4,234
2020$15.2M$1,615
2019$32.6M$3,464
2018$21.3M$2,266
2017$15.6M$1,656
2016$13.5M$1,437
2015$15.1M$1,608
2014$15.1M$1,608
2013$15.1M$1,608
2012$15.1M$1,608
2011$13.3M$1,407
2010$13.3M$1,416
Show the numbers
June 30OwedPer resident
2026$58.3M$6,188
2025$43.2M$4,583
2024$45.0M$4,782
2023$47.6M$5,056
2022$47.5M$5,043
2021$39.9M$4,234
2020$15.2M$1,615
2019$32.6M$3,464
2018$21.3M$2,266
2017$15.6M$1,656
2016$13.5M$1,437
2015$15.1M$1,608
2014$15.1M$1,608
2013$15.1M$1,608
2012$15.1M$1,608
2011$13.3M$1,407
2010$13.3M$1,416

Up 337% since 2010.

The 5% limit10

General obligation debt is $10.6M, 29% of the limit of about $36.5M (5% of $730.1M, the full value of its taxable property in 2024).

7 obligations at June 30, 2026
KindForPaid off byOwed
Revenue Bonds2020 Wastewater Treatment Plant2060$26.3M
Revenue Bonds2021 Waste Water STEP 22061$8.9M
Revenue Bonds2025 Waste Water STEP 32065$8.9M
General Obligation2025 Fire Station, Sunrise Trail infrastructure & Hwy 1 South2045$7.9M
Revenue Bonds2017 Waste Water STEP I2057$3.6M
General Obligation2015 Outdoor pool2034$1.9M
General Obligation2021 Streets / Refinancing 2018 TIF Projects & 2019 Library / Airport / Downtown Lighting Projects2033$832,000

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

Audits12

The latest: Financial Statement for the period ending Monday, June 30, 2025 (PDF), released Wednesday, October 21, 2026, by a CPA firm.

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

17 earlier reports for Fairfield

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: $1.7M in FY25, up 37% since FY19 while prices rose 25%, so it buys 9% more. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$1.3M$1.3M$1.3M$1.3M
Commercial and industrial tax replacement (“backfill”)$140,552$122,902$351,792$348,974

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.

$4.3M
  • Iowa DOT projects$4.3M99%
  • State grants$23,9421%
YearGrants and projects
FY19$0
FY20$0
FY21$371,369
FY22$22,525
FY23$993,587
FY24$56,179
FY25$4.3M
Show the numbers
YearGrants and projects
FY19$0
FY20$0
FY21$371,369
FY22$22,525
FY23$993,587
FY24$56,179
FY25$4.3M

Has it kept up with prices?

Each source from FY19 to FY25, after inflation.

  • Road Use Tax (streets)−13%$1.2M → $1.3M, up 9% 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 43% since FY19 while prices rose 25%, so it buys 14% more.

$1.3M
$1.2M

Federal grants, for comparison: $943,097 in FY25.

Business awards

Every award statewide

State economic development awards

2 businesses have state awards in FAIRFIELD: $1.0M in grants, loans and tax benefits, for 106 jobs. Closed projects promised 106 jobs; 50 were there at the end.14

  • Traffix Devices, Inc.; Kulp Fairfield, Iowa Partners, LLC
    High Quality Jobs Program · FY19 · Closed: Paid it all back · 17 jobs required, 0 at the end
    $147K
  • Faircast, Inc.
    High Quality Jobs Program · FY18 · Closed: Paid some back · 89 jobs required, 50 at the end
    $855K

Community college new jobs training: 12 contracts since 1995 worth $6.5M, for 803 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)15.

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 Fairfield; 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.

  • Fairfield City Council At-Large
    Now held by Elizabeth Estey
  • Fairfield City Council Ward 1
    Now held by Terri Kness
  • Fairfield City Council Ward 3
    Now held by Judy Ham
  • Fairfield City Council Ward 5
    Now held by Tom Twohill
  • Fairfield Mayor
    Now held by Connie Boyer

Candidates as county auditors and civicAPI list them; a filing can take a few days to appear here16.

Past ballot measures

  • Public Measure ANovember 7, 2023

    Passed Yes 74.1% (1,276) · No 25.9% (447)

    Passes with more yes votes than no.

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 ballot17.

Related places

At the Statehouse and in Congress18

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

U.S. House:District 1

Jefferson CountyFairfield schools