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Local taxes › Johnson County › University Heights

City

University Heights

Johnson County · How cities work

$3,020 a yearproperty tax on a $200,000 home here, FY27, for every local government ($35.89 per $1,000 of taxable value)1
$940 a yearof that goes to the city ($11.12 per $1,000)
$1.0Mproperty taxes the city levies, FY27
$4.9Mcity budget, all funds, FY272

Who runs it

The city council passes ordinances, adopts the budget and sets the city’s property tax.

  • Doug SwailesUniversity Heights City Council At-Large · elected November 4, 2025
  • Liesa MooreUniversity Heights City Council At-Large · elected November 4, 2025
  • Louise FromUniversity Heights Mayor · elected November 4, 2025
  • Mackenzie E. DwyerUniversity Heights City Council At-Large · elected November 4, 2025
  • Nicholas HerboldUniversity Heights City Council At-Large · elected November 4, 2025
  • Timothy Ray SchroederUniversity Heights City Council At-Large · elected November 4, 2025
  • Stepheny GahnUniversity Heights City Council At-Large · elected November 7, 2023
  • Timothy R SchroederUniversity Heights 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 University Heights

Homes and businesses in most of University Heights pay a combined $35.89 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, $11.12. Estimate your bill.

Rates over time

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

YearCombinedCity’s own
FY20$33.78$10.93
FY21$34.02$11.23
FY22$34.37$11.69
FY23$34.41$11.75
FY24$35.84$11.79
FY25$36.77$11.84
FY26$35.01$10.44
FY27$35.89$11.12
Show the numbers
YearCombinedCity’s own
FY20$33.78$10.93
FY21$34.02$11.23
FY22$34.37$11.69
FY23$34.41$11.75
FY24$35.84$11.79
FY25$36.77$11.84
FY26$35.01$10.44
FY27$35.89$11.12

Compared with places this size3

University Heights’s city property tax rate of $11.12 per $1,000 is the 36th lowest of 147 Iowa cities with 790–1,800 people. The middle of the group is $13.32.

Elkader: $27.11Laurens: $24.16Villisca: $19.74Traer: $19.56Corning: $19.36Lake City: $19.32Allison: $19.06Corydon: $18.22Dysart: $17.95Greene: $17.91Lansing: $17.67Strawberry Point: $17.58Rockwell: $17.54Gowrie: $17.17Colo: $17.14Mapleton: $16.90George: $16.89Manson: $16.87Fayette: $16.85Adair: $16.84Eddyville: $16.82Nashua: $16.81Ackley: $16.63Buffalo Center: $16.58Roland: $16.51Monona: $16.41Aplington: $16.34Panora: $16.14Mechanicsville: $16.12Dike: $15.94Armstrong: $15.87Holstein: $15.81State Center: $15.80Pleasantville: $15.80Earlham: $15.55Shell Rock: $15.52Brooklyn: $15.49Newell: $15.49Mount Ayr: $15.32Riceville: $15.31Neola: $15.30Sidney: $15.19Gilbertville: $15.15Logan: $15.05Griswold: $15.01Readlyn: $14.99Tripoli: $14.99Woodbine: $14.80Bedford: $14.66Lenox: $14.65Manning: $14.62Dunlap: $14.56Maxwell: $14.50Coon Rapids: $14.49Nora Springs: $14.25Kingsley: $14.25Urbana: $14.20Primghar: $14.18Sheffield: $14.16Hartley: $14.11Woodward: $14.05Guthrie Center: $14.04Alton: $13.87Montezuma: $13.79Victor: $13.72Gilbert: $13.71Edgewood: $13.64Donnellson: $13.63Clarksville: $13.53Avoca: $13.51Janesville: $13.43Glidden: $13.43Calmar: $13.39Baxter: $13.32Manly: $13.29Anita: $13.28Conrad: $13.23Springville: $13.22Keota: $13.21Shellsburg: $13.20De Soto: $13.18Treynor: $13.03Odebolt: $13.00Akron: $12.93Leon: $12.93Danville: $12.87Underwood: $12.85New Sharon: $12.80Slater: $12.79Malvern: $12.79Buffalo: $12.68Sanborn: $12.62West Point: $12.39Hinton: $12.38Preston: $12.38Remsen: $12.32Hubbard: $12.30Reinbeck: $12.10Winfield: $12.04Elkhart: $12.00Afton: $11.96Tabor: $11.88Wellman: $11.88Aurelia: $11.84Blue Grass: $11.79Palo: $11.49Prairie City: $11.38Marcus: $11.31Dunkerton: $11.30Mediapolis: $11.27Melcher-Dallas: $11.21Hamburg: $10.95Clarence: $10.94Farley: $10.91Oakland: $10.85Moville: $10.67Cambridge: $10.53Swisher: $10.39Schleswig: $10.39Elk Run Heights: $10.33Walcott: $10.29Fredericksburg: $10.27Lake Park: $10.25Inwood: $10.22Central City: $10.01Newhall: $9.99Graettinger: $9.81Long Grove: $9.59Lake View: $9.39Paullina: $9.21Fairbank: $9.00Winthrop: $8.94Walford: $8.72Keosauqua: $8.58Princeton: $8.24Lone Tree: $8.13Riverside: $8.02Hills: $7.94Larchwood: $7.52North English: $7.49Sloan: $7.49Sully: $7.41Fruitland: $7.21Lawton: $7.10Wayland: $7.07Arnolds Park: $4.95University Heights: $11.12$4.95 lowest$27.11 highestmiddle
See all 147
#PlaceRate per $1,000People
1Elkader$27.111,192
2Laurens$24.161,253
3Villisca$19.741,106
4Traer$19.561,547
5Corning$19.361,509
6Lake City$19.321,656
7Allison$19.06937
8Corydon$18.221,563
9Dysart$17.951,266
10Greene$17.91971
11Lansing$17.67959
12Strawberry Point$17.581,141
13Rockwell$17.541,044
14Gowrie$17.17943
15Colo$17.14856
16Mapleton$16.901,114
17George$16.891,106
18Manson$16.871,646
19Fayette$16.851,193
20Adair$16.84792
21Eddyville$16.82965
22Nashua$16.811,515
23Ackley$16.631,538
24Buffalo Center$16.58839
25Roland$16.511,376
26Monona$16.411,462
27Aplington$16.341,088
28Panora$16.141,096
29Mechanicsville$16.12974
30Dike$15.941,293
31Armstrong$15.87847
32Holstein$15.811,475
33State Center$15.801,403
34Pleasantville$15.801,696
35Earlham$15.551,411
36Shell Rock$15.521,265
37Brooklyn$15.491,474
38Newell$15.49850
39Mount Ayr$15.321,616
40Riceville$15.31807
41Neola$15.30917
42Sidney$15.191,048
43Gilbertville$15.15792
44Logan$15.051,351
45Griswold$15.01975
46Readlyn$14.99857
47Tripoli$14.991,208
48Woodbine$14.801,707
49Bedford$14.661,474
50Lenox$14.651,355
51Manning$14.621,390
52Dunlap$14.561,030
53Maxwell$14.50862
54Coon Rapids$14.491,258
55Nora Springs$14.251,330
56Kingsley$14.251,394
57Urbana$14.201,635
58Primghar$14.18893
59Sheffield$14.161,123
60Hartley$14.111,584
61Woodward$14.051,383
62Guthrie Center$14.041,579
63Alton$13.871,248
64Montezuma$13.791,421
65Victor$13.72852
66Gilbert$13.711,397
67Edgewood$13.64908
68Donnellson$13.63859
69Clarksville$13.531,238
70Avoca$13.511,685
71Janesville$13.431,052
72Glidden$13.431,140
73Calmar$13.391,100
74Baxter$13.32983
75Manly$13.291,233
76Anita$13.28953
77Conrad$13.231,098
78Springville$13.221,161
79Keota$13.21888
80Shellsburg$13.20987
81De Soto$13.18937
82Treynor$13.031,104
83Odebolt$13.00967
84Akron$12.931,545
85Leon$12.931,779
86Danville$12.87910
87Underwood$12.85973
88New Sharon$12.801,249
89Slater$12.791,626
90Malvern$12.791,056
91Buffalo$12.681,163
92Sanborn$12.621,463
93West Point$12.39903
94Hinton$12.38959
95Preston$12.38940
96Remsen$12.321,681
97Hubbard$12.30837
98Reinbeck$12.101,673
99Winfield$12.041,006
100Elkhart$12.001,079
101Afton$11.96864
102Tabor$11.88983
103Wellman$11.881,531
104Aurelia$11.84970
105Blue Grass$11.791,707
106Palo$11.491,554
107Prairie City$11.381,722
108Marcus$11.311,069
109Dunkerton$11.30840
110Mediapolis$11.271,679
111Melcher-Dallas$11.211,193
112University Heights$11.121,188
113Hamburg$10.95863
114Clarence$10.94991
115Farley$10.911,723
116Oakland$10.851,519
117Moville$10.671,707
118Cambridge$10.53844
119Swisher$10.39909
120Schleswig$10.39820
121Elk Run Heights$10.331,061
122Walcott$10.291,556
123Fredericksburg$10.27983
124Lake Park$10.251,155
125Inwood$10.22962
126Central City$10.011,254
127Newhall$9.99887
128Graettinger$9.81810
129Long Grove$9.59849
130Lake View$9.391,120
131Paullina$9.21979
132Fairbank$9.001,133
133Winthrop$8.94814
134Walford$8.721,357
135Keosauqua$8.58944
136Princeton$8.24917
137Lone Tree$8.131,341
138Riverside$8.021,063
139Hills$7.94911
140Larchwood$7.52954
141North English$7.491,030
142Sloan$7.491,078
143Sully$7.41891
144Fruitland$7.21928
145Lawton$7.10949
146Wayland$7.07935
147Arnolds Park$4.951,214

The $8.10 limit

University Heights’s general levy is $8.21 per $1,000 of taxable value in FY27, $0.11 above the limit; it has to come down in steps.4 150 of 934 Iowa cities have a higher general levy. All cities.

FY23 $8.10 · FY24 $8.10 · FY25 $8.21 · FY26 $8.21 · FY27 $8.21 (before FY25, the general levy alone)

Outside the limit: $2.91 more5

  • Total Employee Benefit Levies$2.10 · $193,054
  • Opr & Maint publicly owned Transit$0.64 · $58,829
  • Liability, property & self insurance costs$0.17 · $16,049

Tax increment financing (TIF)

$21.3M of taxable value in University Heights is in TIF districts’ increment (19% of the city’s taxable value), 2025 valuations, taxed in FY27.6 It budgeted $702,604 in TIF revenue for FY25.

$729,970
$633,852

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 $236,370 of the city’s own.

  • Iowa City schools$279,931
  • Johnson County$92,255
YearTIF revenue
FY18$47,287
FY19$450,901
FY20$559,910
FY21$729,970
FY22$716,252
FY23$633,852
Show the numbers
YearTIF revenue
FY18$47,287
FY19$450,901
FY20$559,910
FY21$729,970
FY22$716,252
FY23$633,852

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$754,86374%
  • Total Employee Benefit Levies$193,05419%
  • Opr & Maint publicly owned Transit$58,8296%
  • Liability, property & self insurance costs$16,0492%

Budget and spending

Reading a local budget

Where each dollar of University Heights’s budget goes, FY26

Capital Projects: 34¢ of every dollar34¢Public Safety: 23¢ of every dollar23¢Community and Economic Development: 14¢ of every dollar14¢Culture and Recreation: 8¢ of every dollar8¢Public Works: 8¢ of every dollar8¢Everything else: 13¢ of every dollar13¢

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 146 Iowa cities closest in size (790–1,800 people).

Where it goesOf each dollarCities this size (146)
Capital Projects34¢10¢
Public Safety23¢10¢
Community and Economic Development14¢2¢
Culture and Recreation8¢9¢
Public Works8¢13¢
Everything else13¢14¢

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$1.8M37%
  • Public Safety$1.0M21%
  • Community and Economic Development$640,84413%
  • Debt Service$517,23911%
  • Public Works$360,7677%
  • Culture and Recreation$318,8777%
  • General Government$234,8555%
Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$295,872$280,640
Public Safety$744,492$736,956
Health and Social Services$0$0
General Government$137,624$144,565
Debt Service$219,913$326,402
Culture and Recreation$194,280$92,681
Community and Economic Development$663,829$82,415
Capital Projects$1.1M$39,341
Business Type / Enterprise$0$0

What it spent each year

FY24 left out8

$2.9M

Debt, reserves and audits

How local debt works · What an audit tells you

What University Heights owes

$2.6M at June 30, 2026: $2,158 per resident. 364th most per resident of 939 Iowa places of its kind (the list).9

$2.6M
June 30OwedPer resident
2026$2.6M$2,158
2025$1.4M$1,160
2024$1.7M$1,384
2023$2.0M$1,600
2022$1.2M$949
2021$1.4M$1,099
2020$1.5M$1,242
2019$1.7M$1,417
2018$1.2M$989
2017$1.2M$1,014
2016$30,000$24
2015$60,000$49
2014$89,000$72
2013$117,000$95
2012$144,000$117
2011$170,000$138
2010$195,000$159
Show the numbers
June 30OwedPer resident
2026$2.6M$2,158
2025$1.4M$1,160
2024$1.7M$1,384
2023$2.0M$1,600
2022$1.2M$949
2021$1.4M$1,099
2020$1.5M$1,242
2019$1.7M$1,417
2018$1.2M$989
2017$1.2M$1,014
2016$30,000$24
2015$60,000$49
2014$89,000$72
2013$117,000$95
2012$144,000$117
2011$170,000$138
2010$195,000$159

Up 1259% since 2010.

Money in reserve

The state’s budget files don’t include cities’ fund balances10. University Heights’s latest audit has them: Annual Examination, period ending Monday, June 30, 2025 (PDF).

Audits11

The latest: Annual Examination for the period ending Monday, June 30, 2025 (PDF), released Wednesday, April 22, 2026, by a CPA firm.

5 earlier reports for University Heights

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? 12

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: $180,512 in FY25, up 24% since FY19 while prices rose 25%, so it buys 1% less. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$165,338$168,987$173,458$174,400
Commercial and industrial tax replacement (“backfill”)$21,896$19,762$8,682$6,112

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.

$24,385
$0
    YearGrants and projects
    FY19$0
    FY20$0
    FY21$24,385
    FY22$0
    FY23$10,326
    FY24$0
    FY25$0
    Show the numbers
    YearGrants and projects
    FY19$0
    FY20$0
    FY21$24,385
    FY22$0
    FY23$10,326
    FY24$0
    FY25$0

    Has it kept up with prices?

    Each source from FY19 to FY25, after inflation.

    • Road Use Tax (streets)+2%$135,774 → $174,400, up 28% since FY19 while prices rose 25%, so it buys 2% more
    • Commercial and industrial tax replacement (“backfill”)−52%$10,150 → $6,112, down 40% since FY19 while prices rose 25%, so it buys 52% 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.

    $142,276

    Federal grants, for comparison: $3,940 in FY25.

    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)13.

    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

    5 seats: the top 5 win.

    Local races from civicAPI and county auditors for University Heights; 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.

    • University Heights City Council At-Large (5 seats)
      Now held by Nicholas Herbold, Liesa Moore, Timothy R Schroeder, Doug Swailes, Stepheny Gahn
    • University Heights Mayor
      Now held by Louise From

    Candidates as county auditors and civicAPI list them; a filing can take a few days to appear here14.

    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 ballot15.

    Related places

    At the Statehouse and in Congress16

    Janice Weiner (Sen. 45)Elinor A. Levin (Rep. 89)

    U.S. House:District 1

    Johnson CountyIowa City schools