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Local taxes › Kossuth County › Lone Rock

City

Lone Rock

Kossuth County · How cities work

$2,560 a yearproperty tax on a $200,000 home here, FY27, for every local government ($30.43 per $1,000 of taxable value)1
$1,000 a yearof that goes to the city ($11.92 per $1,000)
$43,141property taxes the city levies, FY27
$125,579city 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.

  • Bill HeltonLone Rock City Council At-Large · elected November 4, 2025
  • Jerry ThompsonLone Rock Mayor · elected November 4, 2025
  • Randall Wayne BollingerLone Rock City Council At-Large · elected November 4, 2025
  • Dennis WilbergLone Rock City Council At-Large · elected November 7, 2023
  • Jason BraceLone Rock City Council At-Large · elected November 7, 2023
  • Jerry NeremLone Rock 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 Lone Rock

Homes and businesses in most of Lone Rock pay a combined $30.43 per $1,000 of taxable value (FY27). They pay it all to the Kossuth County treasurer, who passes each government its share; the city sets and gets only its own piece, $11.92. Estimate your bill.

Rates over time

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

YearCombinedCity’s own
FY20$30.98$14.01
FY21$30.79$13.74
FY22$30.74$13.79
FY23$28.99$11.73
FY24$31.37$13.44
FY25$32.16$13.82
FY26$33.12$14.72
FY27$30.43$11.92
Show the numbers
YearCombinedCity’s own
FY20$30.98$14.01
FY21$30.79$13.74
FY22$30.74$13.79
FY23$28.99$11.73
FY24$31.37$13.44
FY25$32.16$13.82
FY26$33.12$14.72
FY27$30.43$11.92

Compared with places this size3

Lone Rock’s city property tax rate of $11.92 per $1,000 is the 62nd highest of 173 Iowa cities with 100–210 people. The middle of the group is $10.68.

Castana: $34.13Brayton: $25.07Harris: $23.13Whitten: $22.65Soldier: $21.92Chelsea: $21.61Smithland: $21.12Volga: $20.23Coin: $19.59Rowan: $19.53Chester: $19.30Bouton: $19.25Ricketts: $19.22Garden Grove: $19.20Hastings: $18.95Swaledale: $18.62Jamaica: $18.24Hillsboro: $17.68Bristow: $17.39Woolstock: $17.26Prescott: $16.53Monmouth: $16.41Blockton: $16.37Montour: $16.37Geneva: $16.25Waterville: $16.25Little Sioux: $15.74Moorhead: $15.68Onslow: $15.63Linden: $15.62Woodburn: $15.59Kamrar: $15.47Goodell: $15.16Marne: $15.03Baldwin: $14.91Magnolia: $14.68Davis City: $14.45Lucas: $14.40Westgate: $14.05Palmer: $13.89Ayrshire: $13.55Searsboro: $13.55Ferguson: $13.53Lanesboro: $13.53Meservey: $13.43Calumet: $13.16Portsmouth: $13.05Clutier: $13.03Delaware: $12.86Patterson: $12.84Clemons: $12.69Millersburg: $12.40Aurora: $12.40Bridgewater: $12.29Hanlontown: $12.17Stout: $12.14Arion: $12.14Webb: $12.10Decatur: $12.08Rembrandt: $12.03Shambaugh: $11.98East Peru: $11.89Henderson: $11.85Parnell: $11.78Reasnor: $11.76Ledyard: $11.74Joice: $11.72Toronto: $11.68Wadena: $11.65Exline: $11.60Beaman: $11.54College Springs: $11.44Melrose: $11.27Linn Grove: $11.15Dundee: $11.14Randolph: $11.08Leighton: $11.07Rake: $11.05Masonville: $11.00Somers: $10.99Frederika: $10.99Havelock: $10.95Alexander: $10.90Lambs Grove: $10.78Wallingford: $10.75Woden: $10.68Pacific Junction: $10.56Barnes City: $10.44Stockton: $10.37Randall: $10.35Meriden: $10.28Drakesville: $10.24North Washington: $10.23Dawson: $10.19Hancock: $10.13Melvin: $10.05Barnum: $9.96Grafton: $9.83Clare: $9.81Tingley: $9.81Rutland: $9.65Van Wert: $9.62Rock Falls: $9.61Kirkville: $9.59Superior: $9.58Martinsburg: $9.49Larrabee: $9.41Hamilton: $9.35Floris: $9.29Mitchell: $9.22Westphalia: $9.18Elberon: $9.16Dixon: $9.03Blairsburg: $8.93Prairieburg: $8.91Oakville: $8.89Welton: $8.86Archer: $8.84Luther: $8.83Fraser: $8.81Macksburg: $8.81Washta: $8.65Moorland: $8.61Pilot Mound: $8.54Ollie: $8.44Thor: $8.38Andover: $8.28South English: $8.27Thurman: $8.26Boxholm: $8.11Rome: $8.10Westfield: $8.10Laurel: $8.10Lineville: $8.10Vincent: $8.09Morrison: $7.86Mount Auburn: $7.86Haverhill: $7.86Grand River: $7.86Olds: $7.86Castalia: $7.86Dickens: $7.86Rose Hill: $7.86West Chester: $7.82Cromwell: $7.81Mcclelland: $7.79Luzerne: $7.69Lidderdale: $7.68Westwood: $7.67Bernard: $7.56Braddyville: $7.49Franklin: $7.31Weldon: $7.18Brunsville: $6.95Packwood: $6.77Houghton: $6.73Williamson: $6.72Lincoln: $6.32Gravity: $6.18Ackworth: $5.90Oakland Acres: $5.88Springbrook: $5.79Maysville: $5.77Harper: $5.29Panorama Park: $4.62Keomah Village: $3.15Mcintire: $2.78Sherrill: $2.66Centralia: $2.41Rickardsville: $2.27New Liberty: $2.27North Buena Vista: $1.78Lone Rock: $11.92$1.78 lowest$34.13 highestmiddle
See all 173
#PlaceRate per $1,000People
1Castana$34.13103
2Brayton$25.07138
3Harris$23.13145
4Whitten$22.6598
5Soldier$21.92176
6Chelsea$21.61207
7Smithland$21.12184
8Volga$20.23200
9Coin$19.59171
10Rowan$19.53118
11Chester$19.30134
12Bouton$19.25125
13Ricketts$19.22105
14Garden Grove$19.20173
15Hastings$18.95157
16Swaledale$18.62136
17Jamaica$18.24196
18Hillsboro$17.68158
19Bristow$17.39139
20Woolstock$17.26141
21Prescott$16.53186
22Monmouth$16.41129
23Blockton$16.37123
24Montour$16.37199
25Geneva$16.25137
26Waterville$16.25112
27Little Sioux$15.74170
28Moorhead$15.68186
29Onslow$15.63198
30Linden$15.62206
31Woodburn$15.59133
32Kamrar$15.47178
33Goodell$15.16139
34Marne$15.03109
35Baldwin$14.9199
36Magnolia$14.68194
37Davis City$14.45178
38Lucas$14.40176
39Westgate$14.05190
40Palmer$13.89137
41Ayrshire$13.55128
42Searsboro$13.55129
43Ferguson$13.5398
44Lanesboro$13.53112
45Meservey$13.43212
46Calumet$13.16144
47Portsmouth$13.05187
48Clutier$13.03209
49Delaware$12.86139
50Patterson$12.84176
51Clemons$12.69135
52Millersburg$12.40135
53Aurora$12.40165
54Bridgewater$12.29145
55Hanlontown$12.17200
56Stout$12.14194
57Arion$12.1499
58Webb$12.10139
59Decatur$12.08174
60Rembrandt$12.03199
61Shambaugh$11.98161
62Lone Rock$11.92143
63East Peru$11.89119
64Henderson$11.85140
65Parnell$11.78190
66Reasnor$11.76157
67Ledyard$11.74118
68Joice$11.72206
69Toronto$11.68101
70Wadena$11.65201
71Exline$11.60157
72Beaman$11.54155
73College Springs$11.44172
74Melrose$11.27110
75Linn Grove$11.15155
76Dundee$11.14193
77Randolph$11.08183
78Leighton$11.07153
79Rake$11.05179
80Masonville$11.0098
81Somers$10.99121
82Frederika$10.99206
83Havelock$10.95127
84Alexander$10.90165
85Lambs Grove$10.78174
86Wallingford$10.75154
87Woden$10.68183
88Pacific Junction$10.5699
89Barnes City$10.44152
90Stockton$10.37171
91Randall$10.35156
92Meriden$10.28175
93Drakesville$10.24170
94North Washington$10.23107
95Dawson$10.19110
96Hancock$10.13199
97Melvin$10.05196
98Barnum$9.96186
99Grafton$9.83212
100Clare$9.81133
101Tingley$9.81146
102Rutland$9.65116
103Van Wert$9.62175
104Rock Falls$9.61143
105Kirkville$9.59159
106Superior$9.58127
107Martinsburg$9.49109
108Larrabee$9.41116
109Hamilton$9.35125
110Floris$9.29119
111Mitchell$9.22118
112Westphalia$9.18133
113Elberon$9.16178
114Dixon$9.03204
115Blairsburg$8.93175
116Prairieburg$8.91156
117Oakville$8.89198
118Welton$8.86124
119Archer$8.84116
120Luther$8.83147
121Fraser$8.81107
122Macksburg$8.81103
123Washta$8.65206
124Moorland$8.61169
125Pilot Mound$8.54155
126Ollie$8.44196
127Thor$8.38182
128Andover$8.28106
129South English$8.27196
130Thurman$8.26162
131Boxholm$8.11177
132Rome$8.10112
133Westfield$8.10121
134Laurel$8.10214
135Lineville$8.10194
136Vincent$8.09125
137Morrison$7.86101
138Mount Auburn$7.86162
139Haverhill$7.86164
140Grand River$7.86192
141Olds$7.86174
142Castalia$7.86141
143Dickens$7.86146
144Rose Hill$7.86156
145West Chester$7.82147
146Cromwell$7.81104
147Mcclelland$7.79147
148Luzerne$7.69111
149Lidderdale$7.68162
150Westwood$7.6796
151Bernard$7.56117
152Braddyville$7.49142
153Franklin$7.31133
154Weldon$7.18134
155Brunsville$6.95128
156Packwood$6.77186
157Houghton$6.73129
158Williamson$6.72126
159Lincoln$6.32119
160Gravity$6.18149
161Ackworth$5.90117
162Oakland Acres$5.88178
163Springbrook$5.79145
164Maysville$5.77155
165Harper$5.29117
166Panorama Park$4.62142
167Keomah Village$3.15107
168Mcintire$2.78115
169Sherrill$2.66176
170Centralia$2.41117
171Rickardsville$2.27204
172New Liberty$2.27141
173North Buena Vista$1.78107

The $8.10 limit

Lone Rock’s general levy is $8.13 per $1,000 of taxable value in FY27, $0.03 above the limit; it has to come down in steps.4 218 of 934 Iowa cities have a higher general levy. All cities.

FY23 $8.10 · FY24 $8.10 · FY25 $8.37 · FY26 $8.37 · FY27 $8.13 (before FY25, the general levy alone)

Outside the limit: $3.80 more5

  • Liability, property & self insurance costs$3.77 · $13,627
  • Support of a Local Emerg. Mgmt. Comm.$0.03 · $108

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$29,39668%
  • Liability, property & self insurance costs$13,62732%
  • Support of a Local Emerg. Mgmt. Comm.$1080%

Budget and spending

Reading a local budget

Where each dollar of Lone Rock’s budget goes, FY26

Business Type / Enterprise: 61¢ of every dollar61¢General Government: 16¢ of every dollar16¢Public Works: 11¢ of every dollar11¢Public Safety: 7¢ of every dollar7¢Culture and Recreation: 5¢ of every dollarEverything 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 173 Iowa cities closest in size (100–210 people).

Where it goesOf each dollarCities this size (173)
Business Type / Enterprise61¢28¢
General Government16¢23¢
Public Works11¢25¢
Public Safety7¢9¢
Culture and Recreation5¢8¢
Everything else1¢2¢

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.

  • Debt Service$56,52045%
  • General Government$28,55923%
  • Public Works$18,90015%
  • Public Safety$14,71512%
  • Culture and Recreation$6,8855%

The state’s FY27 file doesn’t include business type / enterprise yet ($120,232 in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$57,980$51,763
Public Safety$13,185$4,686
Health and Social Services$2,300$10,152
General Government$44,000$32,768
Debt Service$0$0
Culture and Recreation$8,520$7,280
Community and Economic Development$150$120
Capital Projects$10,300$0
Business Type / Enterprise$119,647$176,647

What it spent each year

FY24 left out6

$1.6M
$215,536

Debt, reserves and audits

How local debt works · What an audit tells you

What Lone Rock owes

$1.3M at June 30, 2026: $9,123 per resident. 22nd most per resident of 939 Iowa places of its kind (the list).7

$1.6M
$1.3M
June 30OwedPer resident
2026$1.3M$9,123
2025$1.4M$9,359
2024$1.4M$9,592
2023$1.4M$9,821
2022$1.4M$9,546
2021$1.5M$9,933
2020$1.5M$10,320
2019$1.6M$10,707
2018$1.6M$10,921
2017$1.6M$11,142
2016$1.5M$10,079
2015$0$0
2014$0$0
2013$0$0
2012$100,684$690
2011$84,524$579
2010$47,996$329
Show the numbers
June 30OwedPer resident
2026$1.3M$9,123
2025$1.4M$9,359
2024$1.4M$9,592
2023$1.4M$9,821
2022$1.4M$9,546
2021$1.5M$9,933
2020$1.5M$10,320
2019$1.6M$10,707
2018$1.6M$10,921
2017$1.6M$11,142
2016$1.5M$10,079
2015$0$0
2014$0$0
2013$0$0
2012$100,684$690
2011$84,524$579
2010$47,996$329

Up 2675% since 2010.

The 5% limit8

General obligation debt is $0, 0% of the limit of about $271,110 (5% of $5.4M, the full value of its taxable property in 2024).

3 obligations at June 30, 2026
KindForPaid off byOwed
Revenue BondsWater Treatment Plant2054$659,757
Revenue BondsThe City of Lone Rock installed new sewer system to comply with the DNR2045$543,640
Revenue BondsWater Main replacement.2056$128,578

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. Lone Rock’s latest audit has them: Periodic Examination, period ending Thursday, March 31, 2022 (PDF).

Audits10

The latest: Periodic Examination for the period ending Thursday, March 31, 2022 (PDF), released Tuesday, January 3, 2023, by a CPA firm.

2 earlier reports for Lone Rock

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: $18,575 in FY25, up 15% since FY19 while prices rose 25%, so it buys 8% less. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$17,285$17,170$17,621$17,717
Commercial and industrial tax replacement (“backfill”)–$1,201$3,215$858

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.

$5,241
  • State grants$5,241100%
YearGrants and projects
FY19$0
FY20$0
FY21$0
FY22$0
FY23$0
FY24$2,185
FY25$5,241
Show the numbers
YearGrants and projects
FY19$0
FY20$0
FY21$0
FY22$0
FY23$0
FY24$2,185
FY25$5,241

Has it kept up with prices?

Each source from FY19 to FY25, after inflation.

  • Road Use Tax (streets)−13%$16,154 → $17,717, up 10% 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 32% since FY19 while prices rose 25%, so it buys 5% more.

$25,688
$24,313

Federal grants, for comparison: $10,392 in FY23.

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

City · 2

2 seats: the top 2 win.

Local races from civicAPI and county auditors for Lone Rock; 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.

  • Lone Rock City Council At-Large (3 seats)
    Now held by Jason Brace, Jerry Nerem, Dennis Wilberg
  • Lone Rock Mayor
    Now held by Jerry Thompson

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

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 ballot14.

Related places

At the Statehouse and in Congress15

David D. Rowley (Sen. 5)Henry Stone (Rep. 9)

U.S. House:District 4

Kossuth CountySentral schools