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Local taxes › Louisa County › Morning Sun

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Morning Sun

Louisa County · How cities work

$2,650 a yearproperty tax on a $200,000 home here, FY27, for every local government ($31.42 per $1,000 of taxable value)1
$970 a yearof that goes to the city ($11.50 per $1,000)
$204,070property taxes the city levies, FY27
$594,563city 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.

  • Jakob D. BrockwayMorning Sun City Council At-Large · elected November 4, 2025
  • Jordan Andrew TippsMorning Sun City Council At-Large · elected November 4, 2025
  • Misty RamboMorning Sun City Council At-Large · elected November 4, 2025
  • Patricia Trish SchaeferMorning Sun Mayor · elected November 4, 2025
  • Adam HerrickMorning Sun City Council At-Large · elected November 7, 2023
  • Jennifer GreinerMorning Sun 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 Morning Sun

Homes and businesses in most of Morning Sun pay a combined $31.42 per $1,000 of taxable value (FY27). They pay it all to the Louisa County treasurer, who passes each government its share; the city sets and gets only its own piece, $11.50. Estimate your bill.

Rates over time

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

YearCombinedCity’s own
FY20$36.20$11.50
FY21$36.29$11.45
FY22$35.91$11.40
FY23$35.66$11.41
FY24$33.05$11.50
FY25$33.92$11.75
FY26$33.43$11.50
FY27$31.42$11.50
Show the numbers
YearCombinedCity’s own
FY20$36.20$11.50
FY21$36.29$11.45
FY22$35.91$11.40
FY23$35.66$11.41
FY24$33.05$11.50
FY25$33.92$11.75
FY26$33.43$11.50
FY27$31.42$11.50

Compared with places this size3

Morning Sun’s city property tax rate of $11.50 per $1,000 is the 61st lowest of 186 Iowa cities with 470–1,100 people. The middle of the group is $12.99.

Exira: $24.81Rolfe: $22.67Dayton: $22.51Charter Oak: $21.32Correctionville: $19.84Pomeroy: $19.60Allison: $19.06Dumont: $19.04Seymour: $18.78Dexter: $18.69Fonda: $18.52Kanawha: $18.11Swea City: $18.04Greene: $17.91Alden: $17.90Elma: $17.82Dows: $17.70New Hartford: $17.69Lansing: $17.67Rockwell: $17.54Walnut: $17.46Murray: $17.44Thompson: $17.25Gowrie: $17.17Colo: $17.14Latimer: $16.96Adair: $16.84Eddyville: $16.82Elk Horn: $16.78Oxford: $16.70Buffalo Center: $16.58Whittemore: $16.54Bancroft: $16.52Titonka: $16.45Eldon: $16.42Early: $16.35Truro: $16.34Mechanicsville: $16.12Scranton: $16.01Armstrong: $15.87Ruthven: $15.84Minden: $15.77Walker: $15.74Newell: $15.49Riceville: $15.31Neola: $15.30Sidney: $15.19Russell: $15.18Gilbertville: $15.15Stanwood: $15.12Stratford: $15.03Griswold: $15.01Zearing: $14.99Readlyn: $14.99Wyoming: $14.81Humeston: $14.80Hopkinton: $14.79Essex: $14.76Gilmore City: $14.60Dunlap: $14.56Garnavillo: $14.52Maxwell: $14.50Sabula: $14.38Collins: $14.32Clermont: $14.30Moulton: $14.25Mcgregor: $14.20Olin: $14.19Primghar: $14.18Garwin: $14.08Farragut: $14.07Elgin: $14.05Dow City: $13.94Ossian: $13.88Redfield: $13.73Victor: $13.72Edgewood: $13.64Sioux Rapids: $13.63Donnellson: $13.63Gladbrook: $13.58Rockford: $13.52Janesville: $13.43Boyden: $13.39Baxter: $13.32Anita: $13.28Van Horne: $13.27Keota: $13.21Shellsburg: $13.20De Soto: $13.18Quasqueton: $13.12Farmington: $13.10Anthon: $13.05Odebolt: $13.00Coggon: $12.99Earlville: $12.90Brighton: $12.88Danville: $12.87Underwood: $12.85Montrose: $12.78Goldfield: $12.73Wellsburg: $12.68Delmar: $12.68Badger: $12.67Stanton: $12.62Hospers: $12.58Everly: $12.51Hazleton: $12.48West Point: $12.39Hinton: $12.38Preston: $12.38Alburnett: $12.30Hubbard: $12.30Moravia: $12.27Hedrick: $12.22Carson: $12.22Wheatland: $12.18Schaller: $12.14Winfield: $12.04Afton: $11.96Lowden: $11.93Tabor: $11.88Albert City: $11.88Aurelia: $11.84Merrill: $11.64Ellsworth: $11.57Battle Creek: $11.49Wall Lake: $11.43West Bend: $11.42Dakota City: $11.39Dunkerton: $11.30Sutherland: $11.25Arcadia: $11.23Whiting: $11.21Shelby: $11.17Blairstown: $11.04Manilla: $11.01Hamburg: $10.95Clarence: $10.94Ireton: $10.93Fontanelle: $10.88Richland: $10.82Grand Mound: $10.78Cambridge: $10.53Swisher: $10.39Schleswig: $10.39Melbourne: $10.38Radcliffe: $10.37Fredericksburg: $10.27Ventura: $10.22Inwood: $10.22Milo: $10.20Hartford: $10.16What Cheer: $10.01Newhall: $9.99Cumming: $9.85Graettinger: $9.81Breda: $9.80Doon: $9.78Long Grove: $9.59Paullina: $9.21Winthrop: $8.94Crescent: $8.72Ainsworth: $8.62Keosauqua: $8.58Grand Junction: $8.57Princeton: $8.24Gilman: $8.10Kellogg: $8.10Lakeside: $8.10Agency: $7.94Hills: $7.94Fremont: $7.86Larchwood: $7.52North English: $7.49Sully: $7.41Fruitland: $7.21Lawton: $7.10Wayland: $7.07Raymond: $6.85Keystone: $6.80Shueyville: $6.79New Virginia: $5.97University Park: $5.27Orleans: $4.13Okoboji: $3.83Morning Sun: $11.50$3.83 lowest$24.81 highestmiddle
See all 186
#PlaceRate per $1,000People
1Exira$24.81766
2Rolfe$22.67505
3Dayton$22.51766
4Charter Oak$21.32521
5Correctionville$19.84759
6Pomeroy$19.60511
7Allison$19.06937
8Dumont$19.04614
9Seymour$18.78646
10Dexter$18.69631
11Fonda$18.52636
12Kanawha$18.11638
13Swea City$18.04545
14Greene$17.91971
15Alden$17.90738
16Elma$17.82493
17Dows$17.70509
18New Hartford$17.69555
19Lansing$17.67959
20Rockwell$17.541,044
21Walnut$17.46728
22Murray$17.44609
23Thompson$17.25478
24Gowrie$17.17943
25Colo$17.14856
26Latimer$16.96477
27Adair$16.84792
28Eddyville$16.82965
29Elk Horn$16.78631
30Oxford$16.70715
31Buffalo Center$16.58839
32Whittemore$16.54478
33Bancroft$16.52677
34Titonka$16.45491
35Eldon$16.42788
36Early$16.35571
37Truro$16.34515
38Mechanicsville$16.12974
39Scranton$16.01496
40Armstrong$15.87847
41Ruthven$15.84710
42Minden$15.77581
43Walker$15.74671
44Newell$15.49850
45Riceville$15.31807
46Neola$15.30917
47Sidney$15.191,048
48Russell$15.18475
49Gilbertville$15.15792
50Stanwood$15.12612
51Stratford$15.03688
52Griswold$15.01975
53Zearing$14.99508
54Readlyn$14.99857
55Wyoming$14.81526
56Humeston$14.80472
57Hopkinton$14.79622
58Essex$14.76721
59Gilmore City$14.60484
60Dunlap$14.561,030
61Garnavillo$14.52751
62Maxwell$14.50862
63Sabula$14.38498
64Collins$14.32503
65Clermont$14.30571
66Moulton$14.25596
67Mcgregor$14.20725
68Olin$14.19652
69Primghar$14.18893
70Garwin$14.08469
71Farragut$14.07480
72Elgin$14.05676
73Dow City$13.94477
74Ossian$13.88777
75Redfield$13.73719
76Victor$13.72852
77Edgewood$13.64908
78Sioux Rapids$13.63722
79Donnellson$13.63859
80Gladbrook$13.58775
81Rockford$13.52722
82Janesville$13.431,052
83Boyden$13.39694
84Baxter$13.32983
85Anita$13.28953
86Van Horne$13.27768
87Keota$13.21888
88Shellsburg$13.20987
89De Soto$13.18937
90Quasqueton$13.12587
91Farmington$13.10583
92Anthon$13.05534
93Odebolt$13.00967
94Coggon$12.99691
95Earlville$12.90713
96Brighton$12.88592
97Danville$12.87910
98Underwood$12.85973
99Montrose$12.78734
100Goldfield$12.73617
101Wellsburg$12.68709
102Delmar$12.68541
103Badger$12.67540
104Stanton$12.62664
105Hospers$12.58703
106Everly$12.51570
107Hazleton$12.48711
108West Point$12.39903
109Hinton$12.38959
110Preston$12.38940
111Alburnett$12.30672
112Hubbard$12.30837
113Moravia$12.27625
114Hedrick$12.22717
115Carson$12.22772
116Wheatland$12.18765
117Schaller$12.14702
118Winfield$12.041,006
119Afton$11.96864
120Lowden$11.93767
121Tabor$11.88983
122Albert City$11.88627
123Aurelia$11.84970
124Merrill$11.64713
125Ellsworth$11.57495
126Morning Sun$11.50702
127Battle Creek$11.49683
128Wall Lake$11.43739
129West Bend$11.42770
130Dakota City$11.39764
131Dunkerton$11.30840
132Sutherland$11.25628
133Arcadia$11.23588
134Whiting$11.21725
135Shelby$11.17730
136Blairstown$11.04705
137Manilla$11.01756
138Hamburg$10.95863
139Clarence$10.94991
140Ireton$10.93571
141Fontanelle$10.88684
142Richland$10.82532
143Grand Mound$10.78608
144Cambridge$10.53844
145Swisher$10.39909
146Schleswig$10.39820
147Melbourne$10.38771
148Radcliffe$10.37540
149Fredericksburg$10.27983
150Ventura$10.22701
151Inwood$10.22962
152Milo$10.20762
153Hartford$10.16729
154What Cheer$10.01595
155Newhall$9.99887
156Cumming$9.85527
157Graettinger$9.81810
158Breda$9.80492
159Doon$9.78640
160Long Grove$9.59849
161Paullina$9.21979
162Winthrop$8.94814
163Crescent$8.72626
164Ainsworth$8.62511
165Keosauqua$8.58944
166Grand Junction$8.57715
167Princeton$8.24917
168Gilman$8.10530
169Kellogg$8.10597
170Lakeside$8.10695
171Agency$7.94623
172Hills$7.94911
173Fremont$7.86688
174Larchwood$7.52954
175North English$7.491,030
176Sully$7.41891
177Fruitland$7.21928
178Lawton$7.10949
179Wayland$7.07935
180Raymond$6.85754
181Keystone$6.80616
182Shueyville$6.79725
183New Virginia$5.97499
184University Park$5.27476
185Orleans$4.13503
186Okoboji$3.83729

The $8.10 limit

Morning Sun’s general levy is $8.10 per $1,000 of taxable value in FY27, at the limit.4 247 of 934 Iowa cities have a higher general levy. All cities.

FY23 $8.10 · FY24 $8.10 · FY25 $7.86 · FY26 $8.10 · FY27 $8.10 (before FY25, the general levy alone)

Outside the limit: $3.40 more5

  • Total Employee Benefit Levies$2.52 · $44,551
  • Liability, property & self insurance costs$0.88 · $15,568

Tax increment financing (TIF)

Morning Sun’s TIF revenue, from its reports to the state.

YearTIF revenue
FY16$11,072
FY17$281
Show the numbers
YearTIF revenue
FY16$11,072
FY17$281

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$143,07770%
  • Total Employee Benefit Levies$44,55122%
  • Liability, property & self insurance costs$15,5688%

Budget and spending

Reading a local budget

Where each dollar of Morning Sun’s budget goes, FY26

Business Type / Enterprise: 89¢ of every dollar89¢Public Works: 6¢ of every dollarGeneral Government: 3¢ of every dollarPublic Safety: 1¢ of every dollarCulture and Recreation: 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 185 Iowa cities closest in size (470–1,100 people).

Where it goesOf each dollarCities this size (185)
Business Type / Enterprise89¢40¢
Public Works6¢17¢
General Government3¢11¢
Public Safety1¢9¢
Culture and Recreation1¢9¢

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 Works$310,55552%
  • General Government$140,44324%
  • Public Safety$74,70013%
  • Culture and Recreation$68,86512%

The state’s FY27 file doesn’t include business type / enterprise yet ($4.1M in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$193,650$169,355
Public Safety$102,811$30,082
Health and Social Services$0$0
General Government$132,350$133,848
Debt Service$0$0
Culture and Recreation$50,023$49,986
Community and Economic Development$300$0
Capital Projects$0$0
Business Type / Enterprise$550,917$598,762

What it spent each year

FY24 left out6

$1.2M

Debt, reserves and audits

How local debt works · What an audit tells you

What Morning Sun owes

$669,000 at June 30, 2026: $890 per resident. 569th most per resident of 939 Iowa places of its kind (the list).7

$669,000
June 30OwedPer resident
2026$669,000$890
2025$310,000$412
2024$300,231$399
2023$338,208$450
2022$310,000$412
2021$0$0
2020$0$0
2019$12,000$16
2018$23,352$31
2017$35,154$47
2016$44,714$59
2015$74,128$99
2014$172,000$229
2013$242,084$322
2012$293,176$390
2011$341,259$454
2010$462,487$615
Show the numbers
June 30OwedPer resident
2026$669,000$890
2025$310,000$412
2024$300,231$399
2023$338,208$450
2022$310,000$412
2021$0$0
2020$0$0
2019$12,000$16
2018$23,352$31
2017$35,154$47
2016$44,714$59
2015$74,128$99
2014$172,000$229
2013$242,084$322
2012$293,176$390
2011$341,259$454
2010$462,487$615

Up 45% since 2010.

The 5% limit8

General obligation debt is $0, 0% of the limit of about $1.8M (5% of $36.0M, the full value of its taxable property in 2024).

1 obligation at June 30, 2026
KindForPaid off byOwed
Revenue BondsLagoon Project2045$669,000

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 balances9. Morning Sun’s latest audit has them: Annual Examination, period ending Tuesday, June 30, 2026 (PDF).

Audits10

The latest: Annual Examination 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.

6 earlier reports for Morning Sun

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: $107,022 in FY25, down 1% since FY19 while prices rose 25%, so it buys 21% less. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$106,046$103,483$106,222$106,799
Commercial and industrial tax replacement (“backfill”)–––$223

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.

$19,380
$2,544
  • State grants$2,544100%
YearGrants and projects
FY19$1,818
FY20$1,742
FY21$2,836
FY22$19,380
FY23$1,841
FY24$3,492
FY25$2,544
Show the numbers
YearGrants and projects
FY19$1,818
FY20$1,742
FY21$2,836
FY22$19,380
FY23$1,841
FY24$3,492
FY25$2,544

Has it kept up with prices?

Each source from FY19 to FY25, after inflation.

  • Road Use Tax (streets)−21%$107,999 → $106,799, down 1% since FY19 while prices rose 25%, so it buys 21% 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 6% since FY19 while prices rose 25%, so it buys 15% less.

$79,261
$66,055

Federal grants, for comparison: $43,989 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

City · 2

3 seats: the top 3 win.

1 more →

Local races from civicAPI and county auditors for Morning Sun; 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.

  • Morning Sun City Council At-Large (2 seats)
    Now held by Jennifer Greiner, Adam Herrick
  • Morning Sun Mayor
    Now held by Patricia Trish Schaefer

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

Mark S. Lofgren (Sen. 48)Taylor R. Collins (Rep. 95)

U.S. House:District 1

Louisa CountyMorning Sun schools