Local taxes › Johnson County › North Liberty

City

North Liberty

$3,080 a yearproperty tax on a $200,000 home here, FY27, for every local government ($36.61 per $1,000 of taxable value)¹

$1,000 a yearof that goes to the city ($11.84 per $1,000)

$15.7Mproperty taxes the city levies, FY27

$63.2Mcity 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.

Brian WaysonNorth Liberty City Council At-Large · elected November 4, 2025
Chris HoffmanNorth Liberty Mayor · elected November 4, 2025
Tonja FortneyNorth Liberty City Council At-Large · elected November 4, 2025
Brent SmithNorth Liberty City Council At-Large · elected November 7, 2023
Brian LeiboldNorth Liberty City Council At-Large · elected November 7, 2023
Paul ParkNorth Liberty 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.

Agendas will appear here as they’re posted. 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 North Liberty

Homes and businesses in most of North Liberty pay a combined $36.82 per $1,000 of taxable value (FY27). They pay it all to the Johnson County treasurer, who passes each government its share; the city sets and gets only its own piece, $11.84. Estimate your bill.

Clear Creek Amana schools$16.9246%
City of North Liberty$11.8432%
Johnson County$6.2417%
Kirkwood Community College$1.434%
Johnson County Assessor$0.32<1%
Johnson County Extension (ISU Extension and Outreach)$0.07<1%

Rates over time

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

Year	Combined	City’s own
FY20	$33.88	$11.03
FY21	$33.83	$11.03
FY22	$34.20	$11.52
FY23	$33.98	$11.32
FY24	$35.50	$11.45
FY25	$36.31	$11.37
FY26	$36.25	$11.69
FY27	$36.61	$11.84

Show the numbers

Year	Combined	City’s own
FY20	$33.88	$11.03
FY21	$33.83	$11.03
FY22	$34.20	$11.52
FY23	$33.98	$11.32
FY24	$35.50	$11.45
FY25	$36.31	$11.37
FY26	$36.25	$11.69
FY27	$36.61	$11.84

Compared with places this size³

North Liberty’s city property tax rate of $11.84 per $1,000 is the 5th lowest of 16 Iowa cities with 15,000–28,000 people. The middle of the group is $14.80.

See all 16

#	Place	Rate per $1,000	People
1	Ottumwa	$21.01	25,648
2	Fort Dodge	$20.89	24,886
3	Newton	$17.10	15,709
4	Clinton	$16.80	24,118
5	Marshalltown	$16.25	27,886
6	Muscatine	$16.17	23,298
7	Burlington	$15.94	23,637
8	Norwalk	$14.89	15,396
9	Coralville	$14.70	23,959
10	Mason City	$14.47	26,948
11	Indianola	$13.33	16,297
12	North Liberty	$11.84	21,904
13	Johnston	$11.39	25,022
14	Altoona	$10.75	22,598
15	Grimes	$10.70	17,266
16	Clive	$9.92	19,508

The $8.10 limit

North Liberty’s general levy is $7.49 per $1,000 of taxable value in FY27, $0.61 below the limit.⁴ 810 of 934 Iowa cities have a higher general levy. All cities.

$8.10

FY23 $8.10 · FY24 $8.10 · FY25 $7.86 · FY26 $7.64 · FY27 $7.49 (before FY25, the general levy alone)

Outside the limit: $4.36 more⁵

Total Employee Benefit Levies$2.58 · $3.4M
Debt Service Levy$1.45 · $2.2M
Liability, property & self insurance costs$0.32 · $418,561

Tax increment financing (TIF)

$218.1M of taxable value in North Liberty is in TIF districts’ increment (14% of the city’s taxable value), 2025 valuations, taxed in FY27.⁶ It budgeted $4.5M in TIF revenue for FY25.

$5.9M

$4.7M

Year	TIF revenue
FY16	$4.5M
FY17	$4.4M
FY18	$4.1M
FY19	$4.4M
FY20	$4.8M
FY21	$5.9M
FY22	$5.4M
FY23	$4.7M

Show the numbers

Year	TIF revenue
FY16	$4.5M
FY17	$4.4M
FY18	$4.1M
FY19	$4.4M
FY20	$4.8M
FY21	$5.9M
FY22	$5.4M
FY23	$4.7M

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$9.7M62%
Total Employee Benefit Levies$3.4M21%
Debt Service Levy$2.2M14%
Liability, property & self insurance costs$418,5613%

Budget and spending

Reading a local budget

Where each dollar of North Liberty’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 15 Iowa cities closest in size (15,000–28,000 people).

Where it goes	Of each dollar	Cities this size (15)
Capital Projects	40¢	21¢
Business Type / Enterprise	14¢	33¢
Debt Service	12¢	11¢
Public Safety	10¢	14¢
Culture and Recreation	10¢	6¢
Everything else	14¢	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.

Capital Projects$27.3M43%
Culture and Recreation$9.8M15%
Debt Service$9.6M15%
Public Safety$7.0M11%
Public Works$4.7M7%
General Government$2.9M5%
Community and Economic Development$1.7M3%
Health and Social Services$175,0000%

The state’s FY27 file doesn’t include business type / enterprise yet ($9.8M in FY26), so this total is low.

Budget compared with what it spent, FY23

Function	Budget	Spent
Public Works	$4.2M	$9.8M
Public Safety	$5.6M	$5.8M
Health and Social Services	$150,000	$176,235
General Government	$2.3M	$6.7M
Debt Service	$6.9M	$7.5M
Culture and Recreation	$5.7M	$6.7M
Community and Economic Development	$1.6M	$1.6M
Capital Projects	$18.6M	$36,719
Business Type / Enterprise	$8.3M	$8.9M

What it spent each year

FY24 left out⁷

$77.4M

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? ⁸

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: $3.1M in FY25, up 14% since FY19 while prices rose 25%, so it buys 9% less. Grants are below.

Show the numbers

Source	FY22	FY23	FY24	FY25
Road Use Tax (streets)	$2.8M	$2.8M	$2.9M	$2.9M
Commercial and industrial tax replacement (“backfill”)	$343,783	$276,682	$103,755	$172,926

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.

$2.1M

$691,537

Iowa Economic Development Authority$618,54089%
Iowa Health Care Fire Payment$35,6535%
State grants$31,4955%
State Library Grants$5,8491%

Year	Grants and projects
FY19	$2.0M
FY20	$2.1M
FY21	$104,652
FY22	$2.1M
FY23	$597,714
FY24	$153,297
FY25	$691,537

Show the numbers

Year	Grants and projects
FY19	$2.0M
FY20	$2.1M
FY21	$104,652
FY22	$2.1M
FY23	$597,714
FY24	$153,297
FY25	$691,537

Has it kept up with prices?

Each source from FY19 to FY25, after inflation.

Road Use Tax (streets)−2%$2.4M → $2.9M, up 23% since FY19 while prices rose 25%, so it buys 2% less
Commercial and industrial tax replacement (“backfill”)−59%$338,595 → $172,926, down 49% since FY19 while prices rose 25%, so it buys 59% 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 319% since FY19 while prices rose 25%, so it buys 234% more.

$926,770

Federal grants, for comparison: $527,938 in FY25.

Elections

Most recent: November 4, 2025

Ballot measures · 1

City of North Liberty Public Measure LZ

Passed Yes 76.6% (1,777) · No 23.4% (544)

Passes with more yes votes than no.

City · 2

North Liberty City Council At-Large

2 seats: the top 2 win.

Brian Wayson Winner1,77451.8%
Tonja Fortney Winner1,65448.3%

North Liberty Mayor

Chris Hoffman Unopposed1,982100.0%

Local races from civicAPI and county auditors for North Liberty; official results are on each county auditor’s site.

Related places

At the Statehouse and in Congress⁹

Zach Wahls (Sen. 43)Amy Nielsen (Rep. 85)

U.S. House:District 1

Johnson County Clear Creek-Amana schools Clear Creek-Amana (Clear Creek) schools Iowa City schools

Notes

For a $200,000 home with the homestead credit, at the combined rate in most of the city. Some parts of the city pay a different rate (special districts, tax increment financing districts). ↩
Cities adopt their budgets each spring for the year starting July 1. ↩
FY27 rates from the Department of Management. A higher rate isn’t always a bigger bill: it depends on how much property there is to tax. Sizes: Census Bureau 2024 estimates. ↩
Iowa Code section 384.1, as changed by House File 718 (2023). Until FY25 a city’s regular general levy was capped at $8.10 by itself, and a city at the cap could add an emergency levy of up to $0.27. From FY25 the general levy and several smaller levies were combined into one “consolidated” general levy with an $8.10 limit; a city whose combined rate was above $8.10 lowers it in steps, in years its taxable value grows by more than the law allows, until it reaches $8.10. So years before FY25 aren’t directly comparable with later ones. ↩
Levies outside the limit are each set aside for one purpose and have their own rules: debt service pays back bonds voters or the council approved, employee benefits cover pensions and insurance, and some (transit, an airport, insurance costs) have their own caps in state law. ↩
Tax increment financing: when a city sets up a TIF district, the taxable value there is frozen at a “base”. Taxes on the base go to every government as usual; taxes on the growth in value since (the “increment”) go to the city’s TIF fund to pay for the project, such as roads, utilities or a developer rebate, until the district ends. From the state’s valuation file (Iowa Data Hub), valuation year 2025. ↩
The state’s FY24 spending file repeats the year before for nearly every Iowa city, so that year isn’t shown. ↩
From the city’s annual financial reports to the state (Iowa Data Hub, city actual revenues). “Today’s dollars” adjusts each year by the consumer price index for the Midwest, so a flat line in today’s dollars means the money buys the same as before. ↩
Legislative and congressional districts that cover North Liberty; percentages are rough shares of its area. These lawmakers write the state laws and budget North Liberty works within. ↩

Sources: City budgets and levies from the Department of Management; tax rates from the Iowa Data Hub; state payments from the Department of Revenue; prices from the consumer price index; legislative districts from Census Bureau maps.

North Liberty

Who runs it

Meetings and agendas

Property taxes

Who gets a property owner’s tax bill in North Liberty

Rates over time

Compared with places this size3

The $8.10 limit

Outside the limit: $4.36 more5

Tax increment financing (TIF)

The city’s levies, FY27

Budget and spending

Where each dollar of North Liberty’s budget goes, FY26

Planned spending, FY27

What it spent each year

State money

What the state pays the city every year

Grants and project money

Has it kept up with prices?

Collected by the state for the city

Elections

Most recent: November 4, 2025

Related places

At the Statehouse and in Congress9

Compared with places this size³

Outside the limit: $4.36 more⁵

At the Statehouse and in Congress⁹