Local taxes › Jefferson County › Lockridge

City

Lockridge

Jefferson County · How cities work

$2,570 a yearproperty tax on a $200,000 home here, FY27, for every local government ($30.50 per $1,000 of taxable value)1
$670 a yearof that goes to the city ($7.92 per $1,000)
$49,657property taxes the city levies, FY27
$401,000city 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.

  • Anthony R JonesLockridge City Council At-Large · elected November 4, 2025
  • Randy L. RussellLockridge City Council At-Large · elected November 4, 2025
  • Summer JohnsonLockridge City Council At-Large · elected November 4, 2025
  • Susan HopperLockridge Mayor · elected November 4, 2025
  • Donnie L HopperLockridge City Council At-Large · elected November 7, 2023
  • Judy Hoover WarningLockridge 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 Lockridge

Homes and businesses in most of Lockridge pay a combined $30.50 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, $7.92. Estimate your bill.

Rates over time

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

YearCombinedCity’s own
FY20$32.02$8.01
FY21$30.57$8.10
FY22$30.03$8.10
FY23$29.46$8.10
FY24$29.11$8.10
FY25$30.60$7.52
FY26$31.14$8.10
FY27$30.50$7.92
Show the numbers
YearCombinedCity’s own
FY20$32.02$8.01
FY21$30.57$8.10
FY22$30.03$8.10
FY23$29.46$8.10
FY24$29.11$8.10
FY25$30.60$7.52
FY26$31.14$8.10
FY27$30.50$7.92

Compared with places this size3

Lockridge’s city property tax rate of $7.92 per $1,000 is the 22nd lowest of 199 Iowa cities with 160–370 people. The middle of the group is $11.96.

Stanhope: $29.10Fenton: $22.05Soldier: $21.92Coulter: $21.80Chelsea: $21.61Elliott: $21.61Smithland: $21.12Volga: $20.23Alta Vista: $19.88Arthur: $19.86Coin: $19.59Garden Grove: $19.20Fort Atkinson: $19.19Cumberland: $18.42Jamaica: $18.24Massena: $18.23Callender: $17.78Ringsted: $17.65Pierson: $17.12Pisgah: $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: $16.17Granville: $16.00Minburn: $15.75Little Sioux: $15.74Moorhead: $15.68Onslow: $15.63Linden: $15.62Kamrar: $15.47Peterson: $15.27Greeley: $15.23Riverton: $14.94Marathon: $14.89Ryan: $14.84Ladora: $14.74Magnolia: $14.68Bagley: $14.63Davis City: $14.45Lucas: $14.40Garrison: $14.38Halbur: $14.37Crystal Lake: $14.36Kimballton: $14.27Steamboat Rock: $14.19Westgate: $14.05Mystic: $14.01Diagonal: $13.91Mondamin: $13.82Fertile: $13.70Stockport: $13.68Kellerton: $13.60Quimby: $13.58Meservey: $13.43Persia: $13.41Lacona: $13.38Leland: $13.31Ute: $13.26Harcourt: $13.21Bennett: $13.16Ridgeway: $13.10Farmersburg: $13.09Portsmouth: $13.05Clutier: $13.03Menlo: $12.92Templeton: $12.91Silver City: $12.87Patterson: $12.84Martelle: $12.83Malcom: $12.82Blencoe: $12.57Williams: $12.57Maurice: $12.56Clearfield: $12.50Kensett: $12.47Mccausland: $12.45Aurora: $12.40Modale: $12.34Mingo: $12.31Brandon: $12.29Blakesburg: $12.21Cushing: $12.18Bonaparte: $12.17Hanlontown: $12.17Stout: $12.14Macedonia: $12.12Paton: $12.09Decatur: $12.08Kiron: $12.03Rembrandt: $12.03Liscomb: $11.96New Providence: $11.88Parnell: $11.78Joice: $11.72Atalissa: $11.71Cantril: $11.69Kelley: $11.69Orient: $11.66Wadena: $11.65Cincinnati: $11.57Delta: $11.52Terril: $11.48Westside: $11.45College Springs: $11.44Holland: $11.37Churdan: $11.31Mallard: $11.28Renwick: $11.16Dundee: $11.14Randolph: $11.08Rake: $11.05Frederika: $10.99Letts: $10.91Alexander: $10.90Goose Lake: $10.89Yale: $10.85Lambs Grove: $10.78Hornick: $10.74Woden: $10.68Bode: $10.64Cleghorn: $10.49Calamus: $10.47Danbury: $10.43Lytton: $10.38Stockton: $10.37Rhodes: $10.36Dedham: $10.28Deloit: $10.28Protivin: $10.28Meriden: $10.28Drakesville: $10.24Bronson: $10.14Hancock: $10.13Rudd: $10.13La Motte: $10.09Melvin: $10.05Defiance: $10.05Floyd: $10.02Barnum: $9.96Panama: $9.85Grafton: $9.83Ionia: $9.65Salix: $9.63Van Wert: $9.62Luxemburg: $9.58Rippey: $9.42Farnhamville: $9.18Elberon: $9.16Middletown: $9.16Dixon: $9.03Lester: $8.94Blairsburg: $8.93Oakville: $8.89Harvey: $8.71Washta: $8.65Moorland: $8.61Ollie: $8.44Thor: $8.38Rowley: $8.31South English: $8.27Boxholm: $8.11Bertram: $8.10Fostoria: $8.10Low Moor: $8.10Nichols: $8.10Laurel: $8.10Lineville: $8.10Luana: $7.98Haverhill: $7.86Grand River: $7.86Olds: $7.86Pulaski: $7.58Sheldahl: $7.56Fredonia: $7.55Harpers Ferry: $7.49Alvord: $7.41Donahue: $6.83Packwood: $6.77Libertyville: $6.60Keswick: $6.49Crawfordsville: $6.44Holy Cross: $5.91Oakland Acres: $5.88Conesville: $5.86Maharishi Vedic City: $3.87Wahpeton: $3.19West Okoboji: $2.92Sherrill: $2.66Rickardsville: $2.27Lockridge: $7.92$2.27 lowest$29.10 highestmiddle
See all 199
#PlaceRate per $1,000People
1Stanhope$29.10354
2Fenton$22.05250
3Soldier$21.92176
4Coulter$21.80220
5Chelsea$21.61207
6Elliott$21.61328
7Smithland$21.12184
8Volga$20.23200
9Alta Vista$19.88219
10Arthur$19.86218
11Coin$19.59171
12Garden Grove$19.20173
13Fort Atkinson$19.19300
14Cumberland$18.42248
15Jamaica$18.24196
16Massena$18.23352
17Callender$17.78361
18Ringsted$17.65346
19Pierson$17.12335
20Pisgah$17.09248
21Lohrville$16.95366
22Lakota$16.84261
23Marble Rock$16.78258
24Auburn$16.65253
25Mccallsburg$16.58356
26Prescott$16.53186
27Irwin$16.46320
28Montour$16.37199
29Lewis$16.25358
30Corwith$16.22259
31Deep River$16.18243
32Waucoma$16.17235
33Granville$16.00302
34Minburn$15.75317
35Little Sioux$15.74170
36Moorhead$15.68186
37Onslow$15.63198
38Linden$15.62206
39Kamrar$15.47178
40Peterson$15.27321
41Greeley$15.23216
42Riverton$14.94243
43Marathon$14.89221
44Ryan$14.84348
45Ladora$14.74223
46Magnolia$14.68194
47Bagley$14.63230
48Davis City$14.45178
49Lucas$14.40176
50Garrison$14.38345
51Halbur$14.37268
52Crystal Lake$14.36243
53Kimballton$14.27281
54Steamboat Rock$14.19261
55Westgate$14.05190
56Mystic$14.01318
57Diagonal$13.91331
58Mondamin$13.82335
59Fertile$13.70300
60Stockport$13.68272
61Kellerton$13.60241
62Quimby$13.58245
63Meservey$13.43212
64Persia$13.41292
65Lacona$13.38336
66Leland$13.31240
67Ute$13.26326
68Harcourt$13.21257
69Bennett$13.16330
70Ridgeway$13.10261
71Farmersburg$13.09264
72Portsmouth$13.05187
73Clutier$13.03209
74Menlo$12.92347
75Templeton$12.91337
76Silver City$12.87244
77Patterson$12.84176
78Martelle$12.83250
79Malcom$12.82257
80Blencoe$12.57223
81Williams$12.57299
82Maurice$12.56271
83Clearfield$12.50277
84Kensett$12.47256
85Mccausland$12.45314
86Aurora$12.40165
87Modale$12.34284
88Mingo$12.31314
89Brandon$12.29331
90Blakesburg$12.21273
91Cushing$12.18225
92Bonaparte$12.17357
93Hanlontown$12.17200
94Stout$12.14194
95Macedonia$12.12266
96Paton$12.09217
97Decatur$12.08174
98Kiron$12.03262
99Rembrandt$12.03199
100Liscomb$11.96292
101New Providence$11.88233
102Parnell$11.78190
103Joice$11.72206
104Atalissa$11.71287
105Cantril$11.69224
106Kelley$11.69312
107Orient$11.66363
108Wadena$11.65201
109Cincinnati$11.57280
110Delta$11.52257
111Terril$11.48310
112Westside$11.45283
113College Springs$11.44172
114Holland$11.37261
115Churdan$11.31359
116Mallard$11.28255
117Renwick$11.16228
118Dundee$11.14193
119Randolph$11.08183
120Rake$11.05179
121Frederika$10.99206
122Letts$10.91358
123Alexander$10.90165
124Goose Lake$10.89250
125Yale$10.85265
126Lambs Grove$10.78174
127Hornick$10.74255
128Woden$10.68183
129Bode$10.64304
130Cleghorn$10.49235
131Calamus$10.47348
132Danbury$10.43315
133Lytton$10.38274
134Stockton$10.37171
135Rhodes$10.36269
136Dedham$10.28221
137Deloit$10.28246
138Protivin$10.28264
139Meriden$10.28175
140Drakesville$10.24170
141Bronson$10.14294
142Hancock$10.13199
143Rudd$10.13339
144La Motte$10.09235
145Melvin$10.05196
146Defiance$10.05248
147Floyd$10.02297
148Barnum$9.96186
149Panama$9.85234
150Grafton$9.83212
151Ionia$9.65220
152Salix$9.63303
153Van Wert$9.62175
154Luxemburg$9.58240
155Rippey$9.42217
156Farnhamville$9.18364
157Elberon$9.16178
158Middletown$9.16365
159Dixon$9.03204
160Lester$8.94309
161Blairsburg$8.93175
162Oakville$8.89198
163Harvey$8.71242
164Washta$8.65206
165Moorland$8.61169
166Ollie$8.44196
167Thor$8.38182
168Rowley$8.31264
169South English$8.27196
170Boxholm$8.11177
171Bertram$8.10267
172Fostoria$8.10229
173Low Moor$8.10242
174Nichols$8.10317
175Laurel$8.10214
176Lineville$8.10194
177Luana$7.98303
178Lockridge$7.92245
179Haverhill$7.86164
180Grand River$7.86192
181Olds$7.86174
182Pulaski$7.58259
183Sheldahl$7.56312
184Fredonia$7.55227
185Harpers Ferry$7.49273
186Alvord$7.41216
187Donahue$6.83336
188Packwood$6.77186
189Libertyville$6.60278
190Keswick$6.49238
191Crawfordsville$6.44278
192Holy Cross$5.91348
193Oakland Acres$5.88178
194Conesville$5.86350
195Maharishi Vedic City$3.87290
196Wahpeton$3.19337
197West Okoboji$2.92311
198Sherrill$2.66176
199Rickardsville$2.27204

The $8.10 limit

Lockridge’s general levy is $7.92 per $1,000 of taxable value in FY27, $0.18 below the limit.4 511 of 934 Iowa cities have a higher general levy. All cities.

FY23 $8.10 · FY24 $8.10 · FY25 $7.52 · FY26 $8.10 · FY27 $7.92 (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$49,657100%

Budget and spending

Reading a local budget

Where each dollar of Lockridge’s budget goes, FY26

Business Type / Enterprise: 47¢ of every dollar47¢Public Works: 27¢ of every dollar27¢General Government: 14¢ of every dollar14¢Public Safety: 6¢ of every dollarCapital Projects: 3¢ of every dollarEverything else: 3¢ 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 197 Iowa cities closest in size (160–370 people).

Where it goesOf each dollarCities this size (197)
Business Type / Enterprise47¢36¢
Public Works27¢21¢
General Government14¢19¢
Public Safety6¢9¢
Capital Projects3¢3¢
Everything else3¢10¢

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 Works$202,00050%
  • General Government$101,80025%
  • Public Safety$46,70012%
  • Capital Projects$24,0006%
  • Culture and Recreation$16,5004%
  • Community and Economic Development$10,0002%

The state’s FY27 file doesn’t include business type / enterprise yet ($345,000 in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$75,000$50,214
Public Safety$34,720$24,093
Health and Social Services$0$0
General Government$66,700$53,896
Debt Service$0$0
Culture and Recreation$15,500$4,774
Community and Economic Development$10,000$0
Capital Projects$36,763$39,578
Business Type / Enterprise$315,000$277,755

What it spent each year

FY24 left out5

$686,834
$507,408

Debt, reserves and audits

How local debt works · What an audit tells you

What Lockridge owes

$162,968 at June 30, 2026: $668 per resident. 613th most per resident of 939 Iowa places of its kind (the list).6

$621,775
$162,968
June 30OwedPer resident
2026$162,968$668
2025$202,364$829
2024$249,625$1,023
2023$297,540$1,219
2022$368,015$1,508
2021$503,023$2,062
2020$433,313$1,776
2019$490,493$2,010
2018$621,775$2,548
2017$471,394$1,932
2016$505,398$2,071
2015$535,058$2,193
2014$587,734$2,409
2013$473,795$1,942
2012$510,860$2,094
2011$558,387$2,288
2010$596,965$2,447
Show the numbers
June 30OwedPer resident
2026$162,968$668
2025$202,364$829
2024$249,625$1,023
2023$297,540$1,219
2022$368,015$1,508
2021$503,023$2,062
2020$433,313$1,776
2019$490,493$2,010
2018$621,775$2,548
2017$471,394$1,932
2016$505,398$2,071
2015$535,058$2,193
2014$587,734$2,409
2013$473,795$1,942
2012$510,860$2,094
2011$558,387$2,288
2010$596,965$2,447

Down 73% since 2010.

The 5% limit7

General obligation debt is $0, 0% of the limit of about $571,694 (5% of $11.4M, the full value of its taxable property in 2024).

4 obligations at June 30, 2026
KindForPaid off byOwed
Revenue Bondssewer system/this debt fell off since my last report, I had the wrong maturity date entered. Checked with USDA it is 20332033$74,991
Revenue Bondssewer improvements2041$45,000
Capital Leases/Lease to PurchaseFire tanker truck2028$26,977
Revenue Bondswater tower2027$16,000

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 balances8. Lockridge’s latest audit has them: Periodic Examination, period ending Monday, March 31, 2025 (PDF).

Audits9

The latest: Periodic Examination for the period ending Monday, March 31, 2025 (PDF), released Friday, January 9, 2026, by the Auditor of State.

1 earlier report for Lockridge

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? 10

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: $17,638 in FY25, down 10% since FY19 while prices rose 25%, so it buys 28% less. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$19,479$19,194$17,159$17,638

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.

$63,029
$2,194
  • Iowa Economic Development Authority$2,194100%
YearGrants and projects
FY19$50,000
FY20$0
FY21$5,916
FY22$63,029
FY23$22,232
FY24$0
FY25$2,194
Show the numbers
YearGrants and projects
FY19$50,000
FY20$0
FY21$5,916
FY22$63,029
FY23$22,232
FY24$0
FY25$2,194

Has it kept up with prices?

Each source from FY19 to FY25, after inflation.

  • Road Use Tax (streets)−28%$19,646 → $17,638, down 10% since FY19 while prices rose 25%, so it buys 28% 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 69% since FY19 while prices rose 25%, so it buys 35% more.

$33,841

Federal grants, for comparison: $33,553 in FY24.

Business awards

Every award 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)11.

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 Lockridge; 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.

  • Lockridge City Council At-Large (2 seats)
    Now held by Judy Hoover Warning, Donnie L Hopper
  • Lockridge Mayor
    Now held by Susan Hopper

Candidates as county auditors and civicAPI list them; a filing can take a few days to appear here12.

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 ballot13.

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