Local taxes › Jones County › Martelle

City

Martelle

Jones County · How cities work

$3,030 a yearproperty tax on a $200,000 home here, FY27, for every local government ($35.92 per $1,000 of taxable value)1
$1,080 a yearof that goes to the city ($12.83 per $1,000)
$122,107property taxes the city levies, FY27
$386,190city 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.

  • Gary DarrowMartelle City Council At-Large · elected November 4, 2025
  • Roxanne J TapkenMartelle City Council At-Large · elected November 4, 2025
  • Dave FountainMartelle Mayor · elected November 7, 2023
  • Diane FountainMartelle City Council At-Large · elected November 7, 2023
  • Jan JamesMartelle City Council At-Large · elected November 7, 2023
  • Michael RedingtonMartelle 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 Martelle

Homes and businesses in most of Martelle pay a combined $35.92 per $1,000 of taxable value (FY27). They pay it all to the Jones County treasurer, who passes each government its share; the city sets and gets only its own piece, $12.83. Estimate your bill.

Rates over time

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

YearCombinedCity’s own
FY20$34.31$10.62
FY21$34.13$10.55
FY22$39.88$16.14
FY23$37.00$14.12
FY24$37.83$14.39
FY25$35.08$11.39
FY26$36.12$12.86
FY27$35.92$12.83
Show the numbers
YearCombinedCity’s own
FY20$34.31$10.62
FY21$34.13$10.55
FY22$39.88$16.14
FY23$37.00$14.12
FY24$37.83$14.39
FY25$35.08$11.39
FY26$36.12$12.86
FY27$35.92$12.83

Compared with places this size3

Martelle’s city property tax rate of $12.83 per $1,000 is the 80th highest of 202 Iowa cities with 170–370 people. The middle of the group is $11.99.

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: $16.17Duncombe: $16.10Granville: $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: $13.26Plymouth: $13.21Harcourt: $13.21Bennett: $13.16Ridgeway: $13.10Farmersburg: $13.09Portsmouth: $13.05Clutier: $13.03Menlo: $12.92Templeton: $12.91Silver City: $12.87Patterson: $12.84Malcom: $12.82Blencoe: $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: $12.09Decatur: $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: $10.91Goose Lake: $10.89Birmingham: $10.87Yale: $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: $10.24Andrew: $10.22Bronson: $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: $7.98Lockridge: $7.92Grand River: $7.86Olds: $7.86Pulaski: $7.58Sheldahl: $7.56Fredonia: $7.55Worthington: $7.50Harpers 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: $2.27Martelle: $12.83$2.27 lowest$29.10 highestmiddle
See all 202
#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
33Duncombe$16.10374
34Granville$16.00302
35Minburn$15.75317
36Little Sioux$15.74170
37Moorhead$15.68186
38Onslow$15.63198
39Linden$15.62206
40Kamrar$15.47178
41Peterson$15.27321
42Greeley$15.23216
43Riverton$14.94243
44Marathon$14.89221
45Ryan$14.84348
46Ladora$14.74223
47Magnolia$14.68194
48Bagley$14.63230
49Davis City$14.45178
50Lucas$14.40176
51Garrison$14.38345
52Halbur$14.37268
53Crystal Lake$14.36243
54Kimballton$14.27281
55Steamboat Rock$14.19261
56Westgate$14.05190
57Mystic$14.01318
58Diagonal$13.91331
59Mondamin$13.82335
60Fertile$13.70300
61Stockport$13.68272
62Kellerton$13.60241
63Quimby$13.58245
64Meservey$13.43212
65Persia$13.41292
66Lacona$13.38336
67Leland$13.31240
68Ute$13.26326
69Plymouth$13.21368
70Harcourt$13.21257
71Bennett$13.16330
72Ridgeway$13.10261
73Farmersburg$13.09264
74Portsmouth$13.05187
75Clutier$13.03209
76Menlo$12.92347
77Templeton$12.91337
78Silver City$12.87244
79Patterson$12.84176
80Martelle$12.83250
81Malcom$12.82257
82Blencoe$12.57223
83Williams$12.57299
84Maurice$12.56271
85Clearfield$12.50277
86Kensett$12.47256
87Mccausland$12.45314
88Spillville$12.40371
89Modale$12.34284
90Mingo$12.31314
91Brandon$12.29331
92Blakesburg$12.21273
93Cushing$12.18225
94Bonaparte$12.17357
95Hanlontown$12.17200
96Stout$12.14194
97Macedonia$12.12266
98Paton$12.09217
99Decatur$12.08174
100Kiron$12.03262
101Rembrandt$12.03199
102Liscomb$11.96292
103New Providence$11.88233
104Parnell$11.78190
105Joice$11.72206
106Atalissa$11.71287
107Cantril$11.69224
108Kelley$11.69312
109Orient$11.66363
110Wadena$11.65201
111Cincinnati$11.57280
112Delta$11.52257
113Terril$11.48310
114Westside$11.45283
115College Springs$11.44172
116Holland$11.37261
117Churdan$11.31359
118Mallard$11.28255
119Renwick$11.16228
120Dundee$11.14193
121Randolph$11.08183
122Rake$11.05179
123Frederika$10.99206
124Letts$10.91358
125Goose Lake$10.89250
126Birmingham$10.87371
127Yale$10.85265
128Lambs Grove$10.78174
129Hornick$10.74255
130Woden$10.68183
131Bode$10.64304
132Cleghorn$10.49235
133Calamus$10.47348
134Danbury$10.43315
135Lytton$10.38274
136Stockton$10.37171
137Rhodes$10.36269
138Dedham$10.28221
139Deloit$10.28246
140Protivin$10.28264
141Meriden$10.28175
142Drakesville$10.24170
143Andrew$10.22374
144Bronson$10.14294
145Hancock$10.13199
146Rudd$10.13339
147La Motte$10.09235
148Melvin$10.05196
149Defiance$10.05248
150Floyd$10.02297
151Barnum$9.96186
152Panama$9.85234
153Grafton$9.83212
154Ionia$9.65220
155Salix$9.63303
156Van Wert$9.62175
157Luxemburg$9.58240
158Rippey$9.42217
159Farnhamville$9.18364
160Elberon$9.16178
161Middletown$9.16365
162Dixon$9.03204
163Lester$8.94309
164Blairsburg$8.93175
165Oakville$8.89198
166Harvey$8.71242
167Washta$8.65206
168Moorland$8.61169
169Ollie$8.44196
170Thor$8.38182
171Rowley$8.31264
172South English$8.27196
173Boxholm$8.11177
174Bertram$8.10267
175Fostoria$8.10229
176Low Moor$8.10242
177Nichols$8.10317
178Laurel$8.10214
179Lineville$8.10194
180Luana$7.98303
181Lockridge$7.92245
182Grand River$7.86192
183Olds$7.86174
184Pulaski$7.58259
185Sheldahl$7.56312
186Fredonia$7.55227
187Worthington$7.50374
188Harpers Ferry$7.49273
189Alvord$7.41216
190Donahue$6.83336
191Packwood$6.77186
192Libertyville$6.60278
193Keswick$6.49238
194Crawfordsville$6.44278
195Holy Cross$5.91348
196Oakland Acres$5.88178
197Conesville$5.86350
198Maharishi Vedic City$3.87290
199Wahpeton$3.19337
200West Okoboji$2.92311
201Sherrill$2.66176
202Rickardsville$2.27204

The $8.10 limit

Martelle’s general levy is $7.94 per $1,000 of taxable value in FY27, $0.16 below the limit.4 482 of 934 Iowa cities have a higher general levy. All cities.

FY23 $8.10 · FY24 $8.10 · FY25 $7.94 · FY26 $8.10 · FY27 $7.94 (before FY25, the general levy alone)

Outside the limit: $4.89 more5

  • Liability, property & self insurance costs$3.88 · $36,732
  • Total Employee Benefit Levies$1.01 · $9,606

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$75,25362%
  • Liability, property & self insurance costs$36,73230%
  • Total Employee Benefit Levies$9,6068%

Budget and spending

Reading a local budget

Where each dollar of Martelle’s budget goes, FY26

Public Works: 32¢ of every dollar32¢Public Safety: 26¢ of every dollar26¢Business Type / Enterprise: 22¢ of every dollar22¢General Government: 12¢ of every dollar12¢Culture and Recreation: 8¢ of every dollar8¢Everything else: <1¢ 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 200 Iowa cities closest in size (170–370 people).

Where it goesOf each dollarCities this size (200)
Public Works32¢21¢
Public Safety26¢9¢
Business Type / Enterprise22¢36¢
General Government12¢19¢
Culture and Recreation8¢8¢
Everything else<1¢<1¢

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 Safety$159,49041%
  • General Government$91,20024%
  • Public Works$81,20021%
  • Culture and Recreation$51,00013%
  • Community and Economic Development$3,0001%
  • Health and Social Services$3000%

The state’s FY27 file doesn’t include business type / enterprise yet ($132,000 in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$118,000$56,572
Public Safety$258,100$219,134
Health and Social Services$0$0
General Government$96,500$116,735
Debt Service$50,920$50,920
Culture and Recreation$47,000$32,534
Community and Economic Development$7,500$0
Capital Projects$0$0
Business Type / Enterprise$115,000$511,829

What it spent each year

FY24 left out6

$987,724
$585,990

Debt, reserves and audits

How local debt works · What an audit tells you

What Martelle owes

$678,827 at June 30, 2026: $2,726 per resident. 308th most per resident of 939 Iowa places of its kind (the list).7

$802,917
$678,827
June 30OwedPer resident
2026$678,827$2,726
2025$742,544$2,982
2024$802,917$3,225
2023$668,237$2,684
2022$246,000$988
2021$291,000$1,169
2020$334,000$1,341
2019$376,000$1,510
2018$455,000$1,827
2017$493,000$1,980
2016$493,000$1,980
2015$530,000$2,129
2014$0$0
2013$0$0
2012$634,000$2,546
2011$666,000$2,675
2010$697,000$2,799
Show the numbers
June 30OwedPer resident
2026$678,827$2,726
2025$742,544$2,982
2024$802,917$3,225
2023$668,237$2,684
2022$246,000$988
2021$291,000$1,169
2020$334,000$1,341
2019$376,000$1,510
2018$455,000$1,827
2017$493,000$1,980
2016$493,000$1,980
2015$530,000$2,129
2014$0$0
2013$0$0
2012$634,000$2,546
2011$666,000$2,675
2010$697,000$2,799

Down 3% since 2010.

The 5% limit8

General obligation debt is $0, 0% of the limit of about $914,502 (5% of $18.3M, the full value of its taxable property in 2024).

2 obligations at June 30, 2026
KindForPaid off byOwed
Revenue BondsSewer Revenue Debt2064$626,645
Revenue BondsWater Tower and mains.2027$52,182

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 balances9. Martelle’s latest audit has them: Periodic Examination, period ending Wednesday, March 31, 2021 (PDF).

Audits10

The latest: Periodic Examination for the period ending Wednesday, March 31, 2021 (PDF), released Thursday, September 30, 2021, by a CPA firm.

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? 11

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: $28,764 in FY25, up 13% since FY19 while prices rose 25%, so it buys 10% less. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$26,696$26,849$27,593$27,743
Commercial and industrial tax replacement (“backfill”)$4,957$2,860–$1,021

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.

$18,488
$3,329
  • State grants$3,329100%
YearGrants and projects
FY19$933
FY20$18,488
FY21$11,515
FY22$0
FY23$184
FY24$5,738
FY25$3,329
Show the numbers
YearGrants and projects
FY19$933
FY20$18,488
FY21$11,515
FY22$0
FY23$184
FY24$5,738
FY25$3,329

Has it kept up with prices?

Each source from FY19 to FY25, after inflation.

  • Road Use Tax (streets)−13%$25,499 → $27,743, up 9% since FY19 while prices rose 25%, so it buys 13% 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 59% since FY19 while prices rose 25%, so it buys 27% more.

$32,840

Federal grants, for comparison: $16,063 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)12.

In a city that can hold a primary, filing runs Monday, August 9, 2027 to Thursday, August 26, 2027.

Most recent: November 4, 2025

Ballot measures · 1

Passed Yes 92.1% (35) · No 7.9% (3)

Passes with more yes votes than no.

City · 1

2 seats: the top 2 win.

Local races from civicAPI and county auditors for Martelle; 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.

  • Martelle City Council At-Large (3 seats)
    Now held by Diane Fountain, Jan James, Michael Redington
  • Martelle Mayor
    Now held by Dave Fountain

Candidates as county auditors and civicAPI list them; a filing can take a few days to appear here13.

Past ballot measures

  • Public Measure ANovember 4, 2025

    Passed Yes 92.1% (35) · No 7.9% (3)

    Passes with more yes votes than no.

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 ballot14.

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