Display
Language
About accessibility
Language
Display
Sign in

Local taxes › Linn County › Lisbon

City

Lisbon

Linn County · How cities work

$3,160 a yearproperty tax on a $200,000 home here, FY27, for every local government ($37.51 per $1,000 of taxable value)1
$1,050 a yearof that goes to the city ($12.50 per $1,000)
$1.4Mproperty taxes the city levies, FY27
$3.3Mcity 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.

  • Nathan Ron SmithLisbon City Council At-Large · elected November 4, 2025
  • Rawley AlgerLisbon City Council At-Large · elected November 4, 2025
  • Ricky L. ScottLisbon City Council At-Large · elected November 4, 2025
  • Douglas C. O'ConnorLisbon Mayor · elected November 7, 2023
  • John R. BardsleyLisbon City Council At-Large · elected November 7, 2023
  • Kevin SteeleLisbon 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 Lisbon

Homes and businesses in most of Lisbon pay a combined $37.51 per $1,000 of taxable value (FY27). They pay it all to the Linn County treasurer, who passes each government its share; the city sets and gets only its own piece, $12.50. Estimate your bill.

Rates over time

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

YearCombinedCity’s own
FY20$37.66$11.83
FY21$37.83$11.60
FY22$40.10$14.35
FY23$37.20$12.51
FY24$37.30$12.45
FY25$37.37$12.43
FY26$37.43$12.47
FY27$37.51$12.50
Show the numbers
YearCombinedCity’s own
FY20$37.66$11.83
FY21$37.83$11.60
FY22$40.10$14.35
FY23$37.20$12.51
FY24$37.30$12.45
FY25$37.37$12.43
FY26$37.43$12.47
FY27$37.51$12.50

Compared with places this size3

Lisbon’s city property tax rate of $12.50 per $1,000 is the 32nd lowest of 94 Iowa cities with 1,500–3,300 people. The middle of the group is $13.93.

Eldora: $26.87Pocahontas: $20.79Rockwell City: $20.74Bloomfield: $20.41Belmond: $19.86Sibley: $19.77Sac City: $19.69Traer: $19.56Corning: $19.36Lake City: $19.32Corydon: $18.22Toledo: $18.21La Porte City: $18.08Tama: $17.74Clarion: $17.74Britt: $17.72Missouri Valley: $17.68Madrid: $16.93Manson: $16.87Nashua: $16.81Ackley: $16.63West Union: $16.60Audubon: $16.52Grundy Center: $16.36Belle Plaine: $16.34Colfax: $16.25Durant: $16.24Lamoni: $16.15Marengo: $16.10Pleasantville: $15.80Postville: $15.68Tipton: $15.54Stuart: $15.48Mount Ayr: $15.32Granger: $15.22Sigourney: $15.20Guttenberg: $15.19Sumner: $14.83Woodbine: $14.80Van Meter: $14.60Rock Rapids: $14.57Jesup: $14.31Urbana: $14.20Parkersburg: $14.15Hartley: $14.11Ida Grove: $14.10Guthrie Center: $14.04Lake Mills: $13.82Wilton: $13.62Avoca: $13.51Wapello: $13.29Hudson: $13.19Center Point: $13.19Greenfield: $13.13Hawarden: $13.02Akron: $12.93Leon: $12.93Garner: $12.86Slater: $12.79Bellevue: $12.67Milford: $12.57New London: $12.56Dallas Center: $12.42Onawa: $12.32Remsen: $12.32Monroe: $12.28Denver: $12.27Alta: $12.13Reinbeck: $12.10Atkins: $11.99Wellman: $11.88Blue Grass: $11.79Hull: $11.79Columbus Junction: $11.71Cascade: $11.64West Branch: $11.63Mitchellville: $11.54Solon: $11.53Palo: $11.49Prairie City: $11.38Northwood: $11.28Mediapolis: $11.27Ely: $11.08Ogden: $10.99Farley: $10.91Oakland: $10.85Moville: $10.67Kalona: $10.37Walcott: $10.29West Burlington: $10.15Peosta: $9.82Epworth: $9.42Fairfax: $8.10Lisbon: $12.50$8.10 lowest$26.87 highestmiddle
See all 94
#PlaceRate per $1,000People
1Eldora$26.872,595
2Pocahontas$20.791,848
3Rockwell City$20.742,185
4Bloomfield$20.412,773
5Belmond$19.862,405
6Sibley$19.772,787
7Sac City$19.691,992
8Traer$19.561,547
9Corning$19.361,509
10Lake City$19.321,656
11Corydon$18.221,563
12Toledo$18.212,372
13La Porte City$18.082,267
14Tama$17.742,997
15Clarion$17.742,751
16Britt$17.722,001
17Missouri Valley$17.682,638
18Madrid$16.932,824
19Manson$16.871,646
20Nashua$16.811,515
21Ackley$16.631,538
22West Union$16.602,435
23Audubon$16.522,008
24Grundy Center$16.362,821
25Belle Plaine$16.342,335
26Colfax$16.252,305
27Durant$16.241,798
28Lamoni$16.152,072
29Marengo$16.102,415
30Pleasantville$15.801,696
31Postville$15.682,418
32Tipton$15.543,059
33Stuart$15.481,887
34Mount Ayr$15.321,616
35Granger$15.222,095
36Sigourney$15.201,974
37Guttenberg$15.191,804
38Sumner$14.832,032
39Woodbine$14.801,707
40Van Meter$14.601,840
41Rock Rapids$14.572,709
42Jesup$14.312,541
43Urbana$14.201,635
44Parkersburg$14.151,986
45Hartley$14.111,584
46Ida Grove$14.101,988
47Guthrie Center$14.041,579
48Lake Mills$13.822,077
49Wilton$13.622,914
50Avoca$13.511,685
51Wapello$13.292,026
52Hudson$13.192,916
53Center Point$13.192,578
54Greenfield$13.131,988
55Hawarden$13.022,630
56Akron$12.931,545
57Leon$12.931,779
58Garner$12.863,049
59Slater$12.791,626
60Bellevue$12.672,321
61Milford$12.573,258
62New London$12.561,853
63Lisbon$12.502,238
64Dallas Center$12.421,993
65Onawa$12.322,795
66Remsen$12.321,681
67Monroe$12.282,021
68Denver$12.271,955
69Alta$12.132,039
70Reinbeck$12.101,673
71Atkins$11.992,168
72Wellman$11.881,531
73Blue Grass$11.791,707
74Hull$11.792,459
75Columbus Junction$11.711,794
76Cascade$11.642,396
77West Branch$11.632,876
78Mitchellville$11.542,686
79Solon$11.533,284
80Palo$11.491,554
81Prairie City$11.381,722
82Northwood$11.282,047
83Mediapolis$11.271,679
84Ely$11.082,371
85Ogden$10.991,970
86Farley$10.911,723
87Oakland$10.851,519
88Moville$10.671,707
89Kalona$10.372,762
90Walcott$10.291,556
91West Burlington$10.153,249
92Peosta$9.822,195
93Epworth$9.422,042
94Fairfax$8.102,937

The $8.10 limit

Lisbon’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.4 222 of 934 Iowa cities have a higher general levy. All cities.

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

Outside the limit: $4.38 more5

  • Debt Service Levy$2.41 · $286,084
  • Total Employee Benefit Levies$1.97 · $219,824

Tax increment financing (TIF)

$6.8M of taxable value in Lisbon is in TIF districts’ increment (6% of the city’s taxable value), 2025 valuations, taxed in FY27.6 It budgeted $163,000 in TIF revenue for FY25.

$268,364
$237,943

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 $68,771 of the city’s own.

  • Lisbon schools$84,822
  • Linn County$38,449
YearTIF revenue
FY16$257,897
FY17$182,859
FY18$156,639
FY19$156,792
FY20$138,802
FY21$146,477
FY22$268,364
FY23$237,943
Show the numbers
YearTIF revenue
FY16$257,897
FY17$182,859
FY18$156,639
FY19$156,792
FY20$138,802
FY21$146,477
FY22$268,364
FY23$237,943

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$908,92164%
  • Debt Service Levy$286,08420%
  • Total Employee Benefit Levies$219,82416%

Budget and spending

Reading a local budget

Where each dollar of Lisbon’s budget goes, FY26

Capital Projects: 32¢ of every dollar32¢Business Type / Enterprise: 22¢ of every dollar22¢Public Safety: 11¢ of every dollar11¢Culture and Recreation: 10¢ of every dollar10¢Debt Service: 8¢ of every dollar8¢Everything else: 16¢ of every dollar16¢

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 93 Iowa cities closest in size (1,500–3,300 people).

Where it goesOf each dollarCities this size (93)
Capital Projects32¢15¢
Business Type / Enterprise22¢41¢
Public Safety11¢12¢
Culture and Recreation10¢8¢
Debt Service8¢7¢
Everything else16¢19¢

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$888,70527%
  • Capital Projects$576,66517%
  • Culture and Recreation$511,77315%
  • Public Works$450,85013%
  • Debt Service$443,41013%
  • General Government$319,32310%
  • Community and Economic Development$159,2505%

The state’s FY27 file doesn’t include business type / enterprise yet ($1.2M in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$371,434$353,069
Public Safety$510,202$559,196
Health and Social Services$0$0
General Government$295,175$261,987
Debt Service$490,066$486,566
Culture and Recreation$418,813$495,679
Community and Economic Development$212,152$211,473
Capital Projects$2.6M$2.4M
Business Type / Enterprise$1.1M$1.1M

What it spent each year

FY24 left out8

$7.1M

Debt, reserves and audits

How local debt works · What an audit tells you

What Lisbon owes

$3.8M at June 30, 2026: $1,695 per resident. 424th most per resident of 939 Iowa places of its kind (the list).9

$6.0M
$3.8M
June 30OwedPer resident
2026$3.8M$1,695
2025$4.3M$1,915
2024$4.8M$2,134
2023$5.4M$2,429
2022$6.0M$2,684
2021$1.3M$581
2020$2.7M$1,189
2019$2.9M$1,276
2018$2.5M$1,130
2017$2.9M$1,292
2016$3.2M$1,433
2015$3.5M$1,562
2014$3.4M$1,541
2013$4.0M$1,772
2012$4.5M$2,018
2011$2.1M$943
2010$2.3M$1,039
Show the numbers
June 30OwedPer resident
2026$3.8M$1,695
2025$4.3M$1,915
2024$4.8M$2,134
2023$5.4M$2,429
2022$6.0M$2,684
2021$1.3M$581
2020$2.7M$1,189
2019$2.9M$1,276
2018$2.5M$1,130
2017$2.9M$1,292
2016$3.2M$1,433
2015$3.5M$1,562
2014$3.4M$1,541
2013$4.0M$1,772
2012$4.5M$2,018
2011$2.1M$943
2010$2.3M$1,039

Up 63% since 2010.

The 5% limit10

General obligation debt is $3.2M, 28% of the limit of about $11.7M (5% of $235.0M, the full value of its taxable property in 2024).

4 obligations at June 30, 2026
KindForPaid off byOwed
General Obligationwater,sewer,street bonds, refi old sewer bond, sports complex2035$3.2M
Revenue BondsSewer Rehab2038$386,000
Revenue Bondswell loan2029$81,000
Revenue BondsSewer Rehab2038$73,000

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 balances11. Lisbon’s latest audit has them: Financial Statement, period ending Tuesday, June 30, 2026 (PDF).

Audits12

The latest: Financial Statement for the period ending Tuesday, June 30, 2026 (PDF), released Monday, November 9, 2026, by a CPA firm.

The report has no Schedule of Findings Iowa Funnel could read.

17 earlier reports for Lisbon

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? 13

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: $402,916 in FY25, up 45% since FY19 while prices rose 25%, so it buys 16% more. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$306,656$307,286$315,417$317,129
Commercial and industrial tax replacement (“backfill”)–––$85,787

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.

$1.2M
$58,622
  • Linn County ARPA Well Funding$34,35559%
  • State grants$24,26741%
YearGrants and projects
FY19$356,721
FY20$234,825
FY21$1.2M
FY22$100,159
FY23$206,102
FY24$301,167
FY25$58,622
Show the numbers
YearGrants and projects
FY19$356,721
FY20$234,825
FY21$1.2M
FY22$100,159
FY23$206,102
FY24$301,167
FY25$58,622

Has it kept up with prices?

Each source from FY19 to FY25, after inflation.

  • Road Use Tax (streets)−9%$278,007 → $317,129, up 14% since FY19 while prices rose 25%, so it buys 9% 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 39% since FY19 while prices rose 25%, so it buys 11% more.

$438,512
$394,418

Federal grants, for comparison: $77,318 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)14.

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 · 1

3 seats: the top 3 win.

Local races from civicAPI and county auditors for Lisbon; 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.

  • Lisbon City Council At-Large (2 seats)
    Now held by Kevin Steele, John R. Bardsley
  • Lisbon Mayor
    Now held by Douglas C. O'Connor

Candidates as county auditors and civicAPI list them; a filing can take a few days to appear here15.

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 ballot16.

Related places

At the Statehouse and in Congress17

Charlie McClintock (Sen. 42)Cindy Golding (Rep. 83)

U.S. House:District 2

Linn CountyLisbon schools