Local taxes › Johnson County › Swisher

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Swisher

Johnson County · How cities work

$2,960 a yearproperty tax on a $200,000 home here, FY27, for every local government ($35.14 per $1,000 of taxable value)1
$880 a yearof that goes to the city ($10.39 per $1,000)
$456,274property taxes the city levies, FY27
$2.3Mcity 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 WernimontSwisher City Council At-Large · elected November 4, 2025
  • Daryl BrownSwisher Mayor · elected November 4, 2025
  • Kody PudilSwisher City Council At-Large · elected November 4, 2025
  • Curt ClineSwisher City Council At-Large · elected November 7, 2023
  • Daryl HynekSwisher Mayor · elected November 7, 2023
  • Daryl HynekSwisher City Council At-Large · elected November 7, 2023
  • Michael A. StaggSwisher 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 Swisher

Homes and businesses in most of Swisher pay a combined $35.14 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, $10.39. Estimate your bill.

  • College schools$16.5947%
  • City of Swisher$10.3930%
  • Johnson County$6.2418%
  • Kirkwood Community College$1.434%
  • Johnson County Assessor$0.32<1%
  • Jefferson-Shueyville-Swisher Cem$0.10<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 Swisher pay, and the city government’s own piece of it.

CombinedCity’s own
0$10$20$30$40’20’22’24’26’27CombinedCity’s own
0$10$20$30$40’20’21’22’23’24’25’26’27CombinedCity’s own
YearCombinedCity’s own
FY20$32.00$11.46
FY21$31.83$11.33
FY22$31.70$11.31
FY23$32.07$12.25
FY24$32.71$13.43
FY25$33.04$13.43
FY26$33.72$14.08
FY27$35.14$10.39
Show the numbers
YearCombinedCity’s own
FY20$32.00$11.46
FY21$31.83$11.33
FY22$31.70$11.31
FY23$32.07$12.25
FY24$32.71$13.43
FY25$33.04$13.43
FY26$33.72$14.08
FY27$35.14$10.39

Compared with places this size3

Swisher’s city property tax rate of $10.39 per $1,000 is the 42nd lowest of 181 Iowa cities with 610–1,400 people. The middle of the group is $12.90.

Elkader: $27.11Exira: $24.81Laurens: $24.16Dayton: $22.51Correctionville: $19.84Villisca: $19.74Allison: $19.06Dumont: $19.04Seymour: $18.78Dexter: $18.69Fonda: $18.52Kanawha: $18.11Dysart: $17.95Greene: $17.91Alden: $17.90Lansing: $17.67Strawberry Point: $17.58Rockwell: $17.54Walnut: $17.46Murray: $17.44Gowrie: $17.17Colo: $17.14Mapleton: $16.90George: $16.89Fayette: $16.85Adair: $16.84Eddyville: $16.82Elk Horn: $16.78Oxford: $16.70Buffalo Center: $16.58Bancroft: $16.52Eldon: $16.42Aplington: $16.34Panora: $16.14Mechanicsville: $16.12Dike: $15.94Armstrong: $15.87Ruthven: $15.84Walker: $15.74Shell Rock: $15.52Newell: $15.49Riceville: $15.31Neola: $15.30Sidney: $15.19Gilbertville: $15.15Stanwood: $15.12Logan: $15.05Stratford: $15.03Griswold: $15.01Readlyn: $14.99Tripoli: $14.99Hopkinton: $14.79Essex: $14.76Lenox: $14.65Dunlap: $14.56Garnavillo: $14.52Maxwell: $14.50Coon Rapids: $14.49Nora Springs: $14.25Mcgregor: $14.20Olin: $14.19Primghar: $14.18Sheffield: $14.16Elgin: $14.05Ossian: $13.88Alton: $13.87Redfield: $13.73Victor: $13.72Edgewood: $13.64Sioux Rapids: $13.63Donnellson: $13.63Gladbrook: $13.58Clarksville: $13.53Rockford: $13.52Janesville: $13.43Glidden: $13.43Calmar: $13.39Boyden: $13.39Baxter: $13.32Manly: $13.29Anita: $13.28Van Horne: $13.27Conrad: $13.23Springville: $13.22Keota: $13.21Shellsburg: $13.20De Soto: $13.18Treynor: $13.03Odebolt: $13.00Coggon: $12.99Earlville: $12.90Danville: $12.87Underwood: $12.85New Sharon: $12.80Malvern: $12.79Montrose: $12.78Goldfield: $12.73Wellsburg: $12.68Buffalo: $12.68Stanton: $12.62Hospers: $12.58Hazleton: $12.48West Point: $12.39Hinton: $12.38Preston: $12.38Alburnett: $12.30Hubbard: $12.30Moravia: $12.27Hedrick: $12.22Carson: $12.22Wheatland: $12.18Schaller: $12.14Winfield: $12.04Elkhart: $12.00Afton: $11.96Lowden: $11.93Tabor: $11.88Albert City: $11.88Aurelia: $11.84Merrill: $11.64Morning Sun: $11.50Battle Creek: $11.49Wall Lake: $11.43West Bend: $11.42Dakota City: $11.39Marcus: $11.31Dunkerton: $11.30Sutherland: $11.25Whiting: $11.21Melcher-Dallas: $11.21Shelby: $11.17University Heights: $11.12Blairstown: $11.04Manilla: $11.01Hamburg: $10.95Clarence: $10.94Fontanelle: $10.88Grand Mound: $10.78Cambridge: $10.53Schleswig: $10.39Melbourne: $10.38Elk Run Heights: $10.33Fredericksburg: $10.27Lake Park: $10.25Ventura: $10.22Inwood: $10.22Milo: $10.20Hartford: $10.16Central City: $10.01Newhall: $9.99Graettinger: $9.81Doon: $9.78Long Grove: $9.59Lake View: $9.39Paullina: $9.21Fairbank: $9.00Winthrop: $8.94Walford: $8.72Crescent: $8.72Keosauqua: $8.58Grand Junction: $8.57Princeton: $8.24Lone Tree: $8.13Lakeside: $8.10Riverside: $8.02Agency: $7.94Hills: $7.94Fremont: $7.86Larchwood: $7.52North English: $7.49Sloan: $7.49Sully: $7.41Fruitland: $7.21Lawton: $7.10Wayland: $7.07Raymond: $6.85Keystone: $6.80Shueyville: $6.79Arnolds Park: $4.95Okoboji: $3.83Swisher: $10.39$3.83 lowest$27.11 highestmiddle
See all 181
#PlaceRate per $1,000People
1Elkader$27.111,192
2Exira$24.81766
3Laurens$24.161,253
4Dayton$22.51766
5Correctionville$19.84759
6Villisca$19.741,106
7Allison$19.06937
8Dumont$19.04614
9Seymour$18.78646
10Dexter$18.69631
11Fonda$18.52636
12Kanawha$18.11638
13Dysart$17.951,266
14Greene$17.91971
15Alden$17.90738
16Lansing$17.67959
17Strawberry Point$17.581,141
18Rockwell$17.541,044
19Walnut$17.46728
20Murray$17.44609
21Gowrie$17.17943
22Colo$17.14856
23Mapleton$16.901,114
24George$16.891,106
25Fayette$16.851,193
26Adair$16.84792
27Eddyville$16.82965
28Elk Horn$16.78631
29Oxford$16.70715
30Buffalo Center$16.58839
31Bancroft$16.52677
32Eldon$16.42788
33Aplington$16.341,088
34Panora$16.141,096
35Mechanicsville$16.12974
36Dike$15.941,293
37Armstrong$15.87847
38Ruthven$15.84710
39Walker$15.74671
40Shell Rock$15.521,265
41Newell$15.49850
42Riceville$15.31807
43Neola$15.30917
44Sidney$15.191,048
45Gilbertville$15.15792
46Stanwood$15.12612
47Logan$15.051,351
48Stratford$15.03688
49Griswold$15.01975
50Readlyn$14.99857
51Tripoli$14.991,208
52Hopkinton$14.79622
53Essex$14.76721
54Lenox$14.651,355
55Dunlap$14.561,030
56Garnavillo$14.52751
57Maxwell$14.50862
58Coon Rapids$14.491,258
59Nora Springs$14.251,330
60Mcgregor$14.20725
61Olin$14.19652
62Primghar$14.18893
63Sheffield$14.161,123
64Elgin$14.05676
65Ossian$13.88777
66Alton$13.871,248
67Redfield$13.73719
68Victor$13.72852
69Edgewood$13.64908
70Sioux Rapids$13.63722
71Donnellson$13.63859
72Gladbrook$13.58775
73Clarksville$13.531,238
74Rockford$13.52722
75Janesville$13.431,052
76Glidden$13.431,140
77Calmar$13.391,100
78Boyden$13.39694
79Baxter$13.32983
80Manly$13.291,233
81Anita$13.28953
82Van Horne$13.27768
83Conrad$13.231,098
84Springville$13.221,161
85Keota$13.21888
86Shellsburg$13.20987
87De Soto$13.18937
88Treynor$13.031,104
89Odebolt$13.00967
90Coggon$12.99691
91Earlville$12.90713
92Danville$12.87910
93Underwood$12.85973
94New Sharon$12.801,249
95Malvern$12.791,056
96Montrose$12.78734
97Goldfield$12.73617
98Wellsburg$12.68709
99Buffalo$12.681,163
100Stanton$12.62664
101Hospers$12.58703
102Hazleton$12.48711
103West Point$12.39903
104Hinton$12.38959
105Preston$12.38940
106Alburnett$12.30672
107Hubbard$12.30837
108Moravia$12.27625
109Hedrick$12.22717
110Carson$12.22772
111Wheatland$12.18765
112Schaller$12.14702
113Winfield$12.041,006
114Elkhart$12.001,079
115Afton$11.96864
116Lowden$11.93767
117Tabor$11.88983
118Albert City$11.88627
119Aurelia$11.84970
120Merrill$11.64713
121Morning Sun$11.50702
122Battle Creek$11.49683
123Wall Lake$11.43739
124West Bend$11.42770
125Dakota City$11.39764
126Marcus$11.311,069
127Dunkerton$11.30840
128Sutherland$11.25628
129Whiting$11.21725
130Melcher-Dallas$11.211,193
131Shelby$11.17730
132University Heights$11.121,188
133Blairstown$11.04705
134Manilla$11.01756
135Hamburg$10.95863
136Clarence$10.94991
137Fontanelle$10.88684
138Grand Mound$10.78608
139Cambridge$10.53844
140Swisher$10.39909
141Schleswig$10.39820
142Melbourne$10.38771
143Elk Run Heights$10.331,061
144Fredericksburg$10.27983
145Lake Park$10.251,155
146Ventura$10.22701
147Inwood$10.22962
148Milo$10.20762
149Hartford$10.16729
150Central City$10.011,254
151Newhall$9.99887
152Graettinger$9.81810
153Doon$9.78640
154Long Grove$9.59849
155Lake View$9.391,120
156Paullina$9.21979
157Fairbank$9.001,133
158Winthrop$8.94814
159Walford$8.721,357
160Crescent$8.72626
161Keosauqua$8.58944
162Grand Junction$8.57715
163Princeton$8.24917
164Lone Tree$8.131,341
165Lakeside$8.10695
166Riverside$8.021,063
167Agency$7.94623
168Hills$7.94911
169Fremont$7.86688
170Larchwood$7.52954
171North English$7.491,030
172Sloan$7.491,078
173Sully$7.41891
174Fruitland$7.21928
175Lawton$7.10949
176Wayland$7.07935
177Raymond$6.85754
178Keystone$6.80616
179Shueyville$6.79725
180Arnolds Park$4.951,214
181Okoboji$3.83729

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$363,92980%
  • Debt Service Levy$49,90511%
  • Total Employee Benefit Levies$25,8296%
  • Liability, property & self insurance costs$14,7233%
  • Support of a Local Emerg. Mgmt. Comm.$6950%

Budget and spending

Reading a local budget

Where each dollar of Swisher’s budget goes, FY26

Debt Service: 23¢ of every dollar23¢Capital Projects: 23¢ of every dollar23¢Public Works: 18¢ of every dollar18¢Business Type / Enterprise: 12¢ of every dollar12¢Culture and Recreation: 8¢ of every dollar8¢Everything else: 17¢ of every dollar17¢

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 180 Iowa cities closest in size (610–1,400 people).

Where it goesOf each dollarCities this size (180)
Debt Service23¢6¢
Capital Projects23¢8¢
Public Works18¢16¢
Business Type / Enterprise12¢40¢
Culture and Recreation8¢9¢
Everything else17¢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.

  • Capital Projects$750,00032%
  • Debt Service$543,44223%
  • Public Works$411,00018%
  • Culture and Recreation$223,61810%
  • General Government$135,0166%
  • Public Safety$134,7206%
  • Community and Economic Development$120,8205%

The state’s FY27 file doesn’t include business type / enterprise yet ($239,800 in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$259,680$361,451
Public Safety$93,812$94,447
Health and Social Services$0$0
General Government$119,578$107,727
Debt Service$499,180$506,513
Culture and Recreation$176,027$235,806
Community and Economic Development$56,600$32,015
Capital Projects$52,260$602,862
Business Type / Enterprise$183,655$311,625

What it spent each year

FY24 left out4

$5.8M
’17’18’19’20’21’22’23’25

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? 5

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: $141,694 in FY25, up 20% since FY19 while prices rose 25%, so it buys 4% less. Grants are below.

In today's dollarsActual dollars
$100,000$125,000$150,000$175,000$200,000’19’21’23’25Today's $Actual
$100,000$125,000$150,000$175,000$200,000’19’20’21’22’23’24’25Today's $Actual
Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$125,473$126,158$129,529$130,232
Commercial and industrial tax replacement (“backfill”)$1,337$2,175$816$11,462

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.

$48,776
$5,052
’19’20’21’22’23’24’25
  • State grants$5,052100%
YearGrants and projects
FY19$2,538
FY20$2,579
FY21$1,755
FY22$6,698
FY23$48,776
FY24$14,701
FY25$5,052
Show the numbers
YearGrants and projects
FY19$2,538
FY20$2,579
FY21$1,755
FY22$6,698
FY23$48,776
FY24$14,701
FY25$5,052

Has it kept up with prices?

Each source from FY19 to FY25, after inflation.

  • Road Use Tax (streets)−9%$113,554 → $130,232, up 15% since FY19 while prices rose 25%, so it buys 9% less
  • Commercial and industrial tax replacement (“backfill”)+115%$4,255 → $11,462, up 169% since FY19 while prices rose 25%, so it buys 115% more

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 down 7% since FY19 while prices rose 25%, so it buys 26% less.

$348,831
$288,396
’19’20’21’22’23’24’25

Federal grants, for comparison: $9,861 in FY24.

Elections

Most recent: November 4, 2025

City · 2

2 seats: the top 2 win.

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

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