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Local taxes › Jefferson County › Libertyville

City

Libertyville

Jefferson County · How cities work

$2,460 a yearproperty tax on a $200,000 home here, FY27, for every local government ($29.19 per $1,000 of taxable value)1
$560 a yearof that goes to the city ($6.60 per $1,000)
$63,807property taxes the city levies, FY27
$179,225city 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.

  • David RippeyLibertyville City Council At-Large · elected November 4, 2025
  • Deborah K. MooreLibertyville City Council At-Large · elected November 4, 2025
  • Kevin SnyderLibertyville Mayor · elected November 4, 2025
  • Thomas AtwoodLibertyville City Council At-Large · elected November 4, 2025
  • Cody GuffeyLibertyville City Council At-Large · elected November 7, 2023
  • Donna ShirkeyLibertyville City Council At-Large · elected November 7, 2023
  • Rebecca MillerLibertyville 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 Libertyville

Homes and businesses in most of Libertyville pay a combined $29.19 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, $6.60. Estimate your bill.

Rates over time

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

YearCombinedCity’s own
FY20$32.11$8.10
FY21$30.57$8.10
FY22$30.03$8.10
FY23$29.46$8.10
FY24$28.78$7.78
FY25$30.28$7.20
FY26$30.10$7.06
FY27$29.19$6.60
Show the numbers
YearCombinedCity’s own
FY20$32.11$8.10
FY21$30.57$8.10
FY22$30.03$8.10
FY23$29.46$8.10
FY24$28.78$7.78
FY25$30.28$7.20
FY26$30.10$7.06
FY27$29.19$6.60

Compared with places this size3

Libertyville’s city property tax rate of $6.60 per $1,000 is the 9th lowest of 205 Iowa cities with 190–420 people. The middle of the group is $12.18.

Stanhope: $29.10Fenton: $22.05Coulter: $21.80Chelsea: $21.61Elliott: $21.61Earling: $20.47Volga: $20.23Alta Vista: $19.88Arthur: $19.86Fort Atkinson: $19.19Salem: $19.15Cumberland: $18.42Jamaica: $18.24Massena: $18.23Callender: $17.78Casey: $17.72Vail: $17.66Ringsted: $17.65Emerson: $17.54Pierson: $17.12Burt: $17.10Pisgah: $17.09Lohrville: $16.95Lakota: $16.84Marble Rock: $16.78Auburn: $16.65Mccallsburg: $16.58Prescott: $16.53Irwin: $16.46Montour: $16.37Lewis: $16.25Corwith: $16.22Deep River: $16.18Waucoma: $16.17Duncombe: $16.10Bayard: $16.05Granville: $16.00Minburn: $15.75Moorhead: $15.68Onslow: $15.63Linden: $15.62Peterson: $15.27Greeley: $15.23Arlington: $14.98Riverton: $14.94Marathon: $14.89Plainfield: $14.84Ryan: $14.84Otho: $14.82Ladora: $14.74Magnolia: $14.68Bagley: $14.63Garrison: $14.38Halbur: $14.37Lorimor: $14.36Crystal Lake: $14.36Kimballton: $14.27Steamboat Rock: $14.19Westgate: $14.05Mystic: $14.01Wesley: $13.91Diagonal: $13.91Bussey: $13.83Mondamin: $13.82Livermore: $13.78Fertile: $13.70Stockport: $13.68Kellerton: $13.60Quimby: $13.58Meservey: $13.43Persia: $13.41Lawler: $13.39Lacona: $13.38Leland: $13.31Ute: $13.26New Market: $13.25Plymouth: $13.21Harcourt: $13.21Bennett: $13.16Ridgeway: $13.10Farmersburg: $13.09Portsmouth: $13.05Clutier: $13.03Lehigh: $12.97Menlo: $12.92Templeton: $12.91Silver City: $12.87Martelle: $12.83Malcom: $12.82Galva: $12.68Martensdale: $12.63Blencoe: $12.57Williams: $12.57Maurice: $12.56Clearfield: $12.50Kensett: $12.47Mccausland: $12.45Spillville: $12.40Modale: $12.34Mingo: $12.31Brandon: $12.29Blakesburg: $12.21Cushing: $12.18Bonaparte: $12.17Hanlontown: $12.17Stout: $12.14Macedonia: $12.12Paton: $12.09Kiron: $12.03Rembrandt: $12.03Colesburg: $11.97Liscomb: $11.96New Providence: $11.88Thornton: $11.86Parnell: $11.78Joice: $11.72Atalissa: $11.71Cantril: $11.69Kelley: $11.69Orient: $11.66Wadena: $11.65Cincinnati: $11.57Delta: $11.52Terril: $11.48Westside: $11.45Holland: $11.37Churdan: $11.31Mallard: $11.28Miles: $11.28Renwick: $11.16Dundee: $11.14Frederika: $10.99Milton: $10.98New Vienna: $10.91Letts: $10.91Goose Lake: $10.89Birmingham: $10.87Charlotte: $10.86Yale: $10.85Hornick: $10.74Riverdale: $10.67Bode: $10.64Union: $10.58Cleghorn: $10.49Calamus: $10.47Danbury: $10.43Lytton: $10.38Rhodes: $10.36Dedham: $10.28Deloit: $10.28Protivin: $10.28Andrew: $10.22Royal: $10.20Bronson: $10.14Hancock: $10.13Rudd: $10.13La Motte: $10.09Melvin: $10.05Defiance: $10.05Floyd: $10.02Barnum: $9.96Panama: $9.85Grafton: $9.83Lynnville: $9.68Ionia: $9.65Salix: $9.63Luxemburg: $9.58Rippey: $9.42Farnhamville: $9.18Middletown: $9.16Dixon: $9.03Lester: $8.94Oakville: $8.89Harvey: $8.71Washta: $8.65Ollie: $8.44Rowley: $8.31South English: $8.27Bertram: $8.10Fostoria: $8.10Low Moor: $8.10Nichols: $8.10Laurel: $8.10Lineville: $8.10Luana: $7.98Lockridge: $7.92Grand River: $7.86Pulaski: $7.58Sheldahl: $7.56Fredonia: $7.55Worthington: $7.50Harpers Ferry: $7.49Alvord: $7.41Columbus City: $6.94Donahue: $6.83Packwood: $6.77Keswick: $6.49Crawfordsville: $6.44Holy Cross: $5.91Conesville: $5.86Maharishi Vedic City: $3.87Wahpeton: $3.19West Okoboji: $2.92Rickardsville: $2.27Libertyville: $6.60$2.27 lowest$29.10 highestmiddle
See all 205
#PlaceRate per $1,000People
1Stanhope$29.10354
2Fenton$22.05250
3Coulter$21.80220
4Chelsea$21.61207
5Elliott$21.61328
6Earling$20.47394
7Volga$20.23200
8Alta Vista$19.88219
9Arthur$19.86218
10Fort Atkinson$19.19300
11Salem$19.15380
12Cumberland$18.42248
13Jamaica$18.24196
14Massena$18.23352
15Callender$17.78361
16Casey$17.72387
17Vail$17.66383
18Ringsted$17.65346
19Emerson$17.54401
20Pierson$17.12335
21Burt$17.10404
22Pisgah$17.09248
23Lohrville$16.95366
24Lakota$16.84261
25Marble Rock$16.78258
26Auburn$16.65253
27Mccallsburg$16.58356
28Prescott$16.53186
29Irwin$16.46320
30Montour$16.37199
31Lewis$16.25358
32Corwith$16.22259
33Deep River$16.18243
34Waucoma$16.17235
35Duncombe$16.10374
36Bayard$16.05402
37Granville$16.00302
38Minburn$15.75317
39Moorhead$15.68186
40Onslow$15.63198
41Linden$15.62206
42Peterson$15.27321
43Greeley$15.23216
44Arlington$14.98415
45Riverton$14.94243
46Marathon$14.89221
47Plainfield$14.84392
48Ryan$14.84348
49Otho$14.82417
50Ladora$14.74223
51Magnolia$14.68194
52Bagley$14.63230
53Garrison$14.38345
54Halbur$14.37268
55Lorimor$14.36377
56Crystal Lake$14.36243
57Kimballton$14.27281
58Steamboat Rock$14.19261
59Westgate$14.05190
60Mystic$14.01318
61Wesley$13.91382
62Diagonal$13.91331
63Bussey$13.83378
64Mondamin$13.82335
65Livermore$13.78382
66Fertile$13.70300
67Stockport$13.68272
68Kellerton$13.60241
69Quimby$13.58245
70Meservey$13.43212
71Persia$13.41292
72Lawler$13.39392
73Lacona$13.38336
74Leland$13.31240
75Ute$13.26326
76New Market$13.25381
77Plymouth$13.21368
78Harcourt$13.21257
79Bennett$13.16330
80Ridgeway$13.10261
81Farmersburg$13.09264
82Portsmouth$13.05187
83Clutier$13.03209
84Lehigh$12.97395
85Menlo$12.92347
86Templeton$12.91337
87Silver City$12.87244
88Martelle$12.83250
89Malcom$12.82257
90Galva$12.68416
91Martensdale$12.63413
92Blencoe$12.57223
93Williams$12.57299
94Maurice$12.56271
95Clearfield$12.50277
96Kensett$12.47256
97Mccausland$12.45314
98Spillville$12.40371
99Modale$12.34284
100Mingo$12.31314
101Brandon$12.29331
102Blakesburg$12.21273
103Cushing$12.18225
104Bonaparte$12.17357
105Hanlontown$12.17200
106Stout$12.14194
107Macedonia$12.12266
108Paton$12.09217
109Kiron$12.03262
110Rembrandt$12.03199
111Colesburg$11.97379
112Liscomb$11.96292
113New Providence$11.88233
114Thornton$11.86394
115Parnell$11.78190
116Joice$11.72206
117Atalissa$11.71287
118Cantril$11.69224
119Kelley$11.69312
120Orient$11.66363
121Wadena$11.65201
122Cincinnati$11.57280
123Delta$11.52257
124Terril$11.48310
125Westside$11.45283
126Holland$11.37261
127Churdan$11.31359
128Mallard$11.28255
129Miles$11.28400
130Renwick$11.16228
131Dundee$11.14193
132Frederika$10.99206
133Milton$10.98395
134New Vienna$10.91384
135Letts$10.91358
136Goose Lake$10.89250
137Birmingham$10.87371
138Charlotte$10.86386
139Yale$10.85265
140Hornick$10.74255
141Riverdale$10.67385
142Bode$10.64304
143Union$10.58378
144Cleghorn$10.49235
145Calamus$10.47348
146Danbury$10.43315
147Lytton$10.38274
148Rhodes$10.36269
149Dedham$10.28221
150Deloit$10.28246
151Protivin$10.28264
152Andrew$10.22374
153Royal$10.20379
154Bronson$10.14294
155Hancock$10.13199
156Rudd$10.13339
157La Motte$10.09235
158Melvin$10.05196
159Defiance$10.05248
160Floyd$10.02297
161Barnum$9.96186
162Panama$9.85234
163Grafton$9.83212
164Lynnville$9.68382
165Ionia$9.65220
166Salix$9.63303
167Luxemburg$9.58240
168Rippey$9.42217
169Farnhamville$9.18364
170Middletown$9.16365
171Dixon$9.03204
172Lester$8.94309
173Oakville$8.89198
174Harvey$8.71242
175Washta$8.65206
176Ollie$8.44196
177Rowley$8.31264
178South English$8.27196
179Bertram$8.10267
180Fostoria$8.10229
181Low Moor$8.10242
182Nichols$8.10317
183Laurel$8.10214
184Lineville$8.10194
185Luana$7.98303
186Lockridge$7.92245
187Grand River$7.86192
188Pulaski$7.58259
189Sheldahl$7.56312
190Fredonia$7.55227
191Worthington$7.50374
192Harpers Ferry$7.49273
193Alvord$7.41216
194Columbus City$6.94385
195Donahue$6.83336
196Packwood$6.77186
197Libertyville$6.60278
198Keswick$6.49238
199Crawfordsville$6.44278
200Holy Cross$5.91348
201Conesville$5.86350
202Maharishi Vedic City$3.87290
203Wahpeton$3.19337
204West Okoboji$2.92311
205Rickardsville$2.27204

The $8.10 limit

Libertyville’s general levy is $6.60 per $1,000 of taxable value in FY27, $1.50 below the limit.4 875 of 934 Iowa cities have a higher general levy. All cities.

FY23 $8.10 · FY24 $7.78 · FY25 $7.20 · FY26 $7.06 · FY27 $6.60 (before FY25, the general levy alone)

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$63,295100%

Budget and spending

Reading a local budget

Where each dollar of Libertyville’s budget goes, FY26

Business Type / Enterprise: 53¢ of every dollar53¢General Government: 19¢ of every dollar19¢Public Works: 17¢ of every dollar17¢Public Safety: 8¢ of every dollar8¢Culture and Recreation: 2¢ of every dollar

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 203 Iowa cities closest in size (190–420 people).

Where it goesOf each dollarCities this size (203)
Business Type / Enterprise53¢38¢
General Government19¢17¢
Public Works17¢20¢
Public Safety8¢9¢
Culture and Recreation2¢8¢

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.

  • General Government$79,75044%
  • Public Works$58,00032%
  • Public Safety$33,42519%
  • Culture and Recreation$8,0504%

The state’s FY27 file doesn’t include business type / enterprise yet ($212,815 in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$39,050$47,515
Public Safety$32,850$36,042
Health and Social Services$0$0
General Government$78,500$59,270
Debt Service$0$0
Culture and Recreation$12,050$5,893
Community and Economic Development$0$0
Capital Projects$0$0
Business Type / Enterprise$194,500$169,998

What it spent each year

FY24 left out5

$478,915

Debt, reserves and audits

How local debt works · What an audit tells you

What Libertyville owes

$694,000 at June 30, 2026: $2,533 per resident. 322nd most per resident of 939 Iowa places of its kind (the list).6

$1.1M
$694,000
June 30OwedPer resident
2026$694,000$2,533
2025$694,000$2,533
2024$694,000$2,533
2023$694,000$2,533
2022$694,000$2,533
2021$745,583$2,721
2020$796,619$2,907
2019$852,667$3,112
2018$908,572$3,316
2017$959,441$3,502
2016$1.0M$3,715
2015$1.1M$3,963
2014$352,605$1,287
2013$316,428$1,155
2012$115,573$422
2011$114,449$418
2010$128,827$470
Show the numbers
June 30OwedPer resident
2026$694,000$2,533
2025$694,000$2,533
2024$694,000$2,533
2023$694,000$2,533
2022$694,000$2,533
2021$745,583$2,721
2020$796,619$2,907
2019$852,667$3,112
2018$908,572$3,316
2017$959,441$3,502
2016$1.0M$3,715
2015$1.1M$3,963
2014$352,605$1,287
2013$316,428$1,155
2012$115,573$422
2011$114,449$418
2010$128,827$470

Up 439% since 2010.

Money in reserve

The state’s budget files don’t include cities’ fund balances7. Libertyville’s latest audit has them: Periodic Examination, period ending Wednesday, December 31, 2025 (PDF).

Audits8

The latest: Periodic Examination for the period ending Wednesday, December 31, 2025 (PDF), released Thursday, September 10, 2026, by the Auditor of State.

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

1 earlier report for Libertyville

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? 9

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: $20,969 in FY25, down 4% since FY19 while prices rose 25%, so it buys 23% less. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$20,804$20,307$42,134$20,969

Has it kept up with prices?

Each source from FY19 to FY25, after inflation.

  • Road Use Tax (streets)−23%$21,764 → $20,969, down 4% since FY19 while prices rose 25%, so it buys 23% 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 16% since FY19 while prices rose 25%, so it buys 7% less.

$38,244
$30,603

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)10.

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 · 3

2 seats: the top 2 win.

Local races from civicAPI and county auditors for Libertyville; 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.

  • Libertyville City Council At-Large (3 seats)
    Now held by Cody Guffey, Rebecca Miller, Donna Shirkey
  • Libertyville Mayor
    Now held by Kevin Snyder

Candidates as county auditors and civicAPI list them; a filing can take a few days to appear here11.

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 ballot12.

Related places

At the Statehouse and in Congress13

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

U.S. House:District 1

Jefferson CountyFairfield schools