Display
Language
About accessibility
Language
Display
Sign in

Local taxes › Lucas County › Russell

City

Russell

Lucas County · How cities work

$3,420 a yearproperty tax on a $200,000 home here, FY27, for every local government ($40.59 per $1,000 of taxable value)1
$1,280 a yearof that goes to the city ($15.18 per $1,000)
$162,610property taxes the city levies, FY27
$375,758city 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.

  • Casey SlackRussell City Council At-Large · elected November 7, 2023
  • Chris FeehanRussell Mayor · elected November 7, 2023
  • Robert E SmithRussell 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 Russell

Homes and businesses in most of Russell pay a combined $40.59 per $1,000 of taxable value (FY27). They pay it all to the Lucas County treasurer, who passes each government its share; the city sets and gets only its own piece, $15.18. Estimate your bill.

  • City of Russell$15.1837%
  • Chariton schools$14.1235%
  • Lucas County$5.4013%
  • Lucas County Hospital$3.619%
  • Indian Hills Community College$1.243%
  • Lucas County Assessor$0.732%
  • Lucas County Extension (ISU Extension and Outreach)$0.30<1%

Rates over time

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

YearCombinedCity’s own
FY20$38.98$12.03
FY21$41.90$15.74
FY22$37.72$11.66
FY23$37.68$11.63
FY24$38.06$11.35
FY25$38.72$12.26
FY26$39.12$13.02
FY27$40.59$15.18
Show the numbers
YearCombinedCity’s own
FY20$38.98$12.03
FY21$41.90$15.74
FY22$37.72$11.66
FY23$37.68$11.63
FY24$38.06$11.35
FY25$38.72$12.26
FY26$39.12$13.02
FY27$40.59$15.18

Compared with places this size3

Russell’s city property tax rate of $15.18 per $1,000 is the 48th highest of 182 Iowa cities with 320–710 people. The middle of the group is $13.08.

Stanhope: $29.10Rolfe: $22.67Elliott: $21.61Charter Oak: $21.32Oxford Junction: $20.84Earling: $20.47Pomeroy: $19.60Salem: $19.15Dumont: $19.04Seymour: $18.78Dexter: $18.69Fonda: $18.52Massena: $18.23Kanawha: $18.11Swea City: $18.04Elma: $17.82Callender: $17.78Casey: $17.72Dows: $17.70New Hartford: $17.69Vail: $17.66Ringsted: $17.65Emerson: $17.54Murray: $17.44Thompson: $17.25Ashton: $17.17Pierson: $17.12Burt: $17.10Latimer: $16.96Lohrville: $16.95Elk Horn: $16.78Mccallsburg: $16.58Whittemore: $16.54Bancroft: $16.52Irwin: $16.46Titonka: $16.45Early: $16.35Truro: $16.34Lewis: $16.25Duncombe: $16.10Bayard: $16.05Scranton: $16.01Ruthven: $15.84Minden: $15.77Minburn: $15.75Walker: $15.74Peterson: $15.27Stanwood: $15.12Stratford: $15.03Zearing: $14.99Arlington: $14.98Maynard: $14.85Plainfield: $14.84Ryan: $14.84Otho: $14.82Wyoming: $14.81Humeston: $14.80Hopkinton: $14.79Gilmore City: $14.60Sabula: $14.38Garrison: $14.38Lorimor: $14.36Collins: $14.32Clermont: $14.30Moulton: $14.25Ocheyedan: $14.22Olin: $14.19Garwin: $14.08Farragut: $14.07Elgin: $14.05Mystic: $14.01Lime Springs: $13.95Dow City: $13.94Wesley: $13.91Diagonal: $13.91Bussey: $13.83Mondamin: $13.82Livermore: $13.78Albion: $13.58Lamont: $13.57New Albin: $13.55Boyden: $13.39Lawler: $13.39Lacona: $13.38Ute: $13.26New Market: $13.25Plymouth: $13.21Bennett: $13.16Quasqueton: $13.12Farmington: $13.10Anthon: $13.05Little Rock: $13.03Coggon: $12.99Lehigh: $12.97Menlo: $12.92Templeton: $12.91Brighton: $12.88Goldfield: $12.73Wellsburg: $12.68Delmar: $12.68Galva: $12.68Badger: $12.67Martensdale: $12.63Stanton: $12.62Hospers: $12.58Norway: $12.53Everly: $12.51Hazleton: $12.48Spillville: $12.40Alburnett: $12.30Brandon: $12.29Moravia: $12.27Bonaparte: $12.17Schaller: $12.14Hawkeye: $12.11Colesburg: $11.97Albert City: $11.88Thornton: $11.86Runnells: $11.79Allerton: $11.72Orient: $11.66Ellsworth: $11.57Morning Sun: $11.50Battle Creek: $11.49Churdan: $11.31Miles: $11.28Sutherland: $11.25Arcadia: $11.23Blairstown: $11.04Milton: $10.98Ireton: $10.93New Vienna: $10.91Letts: $10.91Fontanelle: $10.88Birmingham: $10.87Charlotte: $10.86Richland: $10.82Grand Mound: $10.78Batavia: $10.77Riverdale: $10.67Union: $10.58Calamus: $10.47Lovilia: $10.46Radcliffe: $10.37Stacyville: $10.36Ventura: $10.22Andrew: $10.22Royal: $10.20Rudd: $10.13What Cheer: $10.01Cumming: $9.85Breda: $9.80Doon: $9.78Lynnville: $9.68Farnhamville: $9.18Middletown: $9.16Alleman: $9.12Crescent: $8.72Ainsworth: $8.62Gilman: $8.10Grandview: $8.10Kellogg: $8.10Lakeside: $8.10Lost Nation: $8.10Nichols: $8.10Agency: $7.94Fremont: $7.86Delhi: $7.81Klemme: $7.74Beacon: $7.56Worthington: $7.50Marquette: $7.08Columbus City: $6.94Donahue: $6.83Keystone: $6.80New Virginia: $5.97Holy Cross: $5.91Conesville: $5.86University Park: $5.27Orleans: $4.13Wahpeton: $3.19Russell: $15.18$3.19 lowest$29.10 highestmiddle
See all 182
#PlaceRate per $1,000People
1Stanhope$29.10354
2Rolfe$22.67505
3Elliott$21.61328
4Charter Oak$21.32521
5Oxford Junction$20.84424
6Earling$20.47394
7Pomeroy$19.60511
8Salem$19.15380
9Dumont$19.04614
10Seymour$18.78646
11Dexter$18.69631
12Fonda$18.52636
13Massena$18.23352
14Kanawha$18.11638
15Swea City$18.04545
16Elma$17.82493
17Callender$17.78361
18Casey$17.72387
19Dows$17.70509
20New Hartford$17.69555
21Vail$17.66383
22Ringsted$17.65346
23Emerson$17.54401
24Murray$17.44609
25Thompson$17.25478
26Ashton$17.17434
27Pierson$17.12335
28Burt$17.10404
29Latimer$16.96477
30Lohrville$16.95366
31Elk Horn$16.78631
32Mccallsburg$16.58356
33Whittemore$16.54478
34Bancroft$16.52677
35Irwin$16.46320
36Titonka$16.45491
37Early$16.35571
38Truro$16.34515
39Lewis$16.25358
40Duncombe$16.10374
41Bayard$16.05402
42Scranton$16.01496
43Ruthven$15.84710
44Minden$15.77581
45Minburn$15.75317
46Walker$15.74671
47Peterson$15.27321
48Russell$15.18475
49Stanwood$15.12612
50Stratford$15.03688
51Zearing$14.99508
52Arlington$14.98415
53Maynard$14.85466
54Plainfield$14.84392
55Ryan$14.84348
56Otho$14.82417
57Wyoming$14.81526
58Humeston$14.80472
59Hopkinton$14.79622
60Gilmore City$14.60484
61Sabula$14.38498
62Garrison$14.38345
63Lorimor$14.36377
64Collins$14.32503
65Clermont$14.30571
66Moulton$14.25596
67Ocheyedan$14.22424
68Olin$14.19652
69Garwin$14.08469
70Farragut$14.07480
71Elgin$14.05676
72Mystic$14.01318
73Lime Springs$13.95467
74Dow City$13.94477
75Wesley$13.91382
76Diagonal$13.91331
77Bussey$13.83378
78Mondamin$13.82335
79Livermore$13.78382
80Albion$13.58444
81Lamont$13.57429
82New Albin$13.55435
83Boyden$13.39694
84Lawler$13.39392
85Lacona$13.38336
86Ute$13.26326
87New Market$13.25381
88Plymouth$13.21368
89Bennett$13.16330
90Quasqueton$13.12587
91Farmington$13.10583
92Anthon$13.05534
93Little Rock$13.03447
94Coggon$12.99691
95Lehigh$12.97395
96Menlo$12.92347
97Templeton$12.91337
98Brighton$12.88592
99Goldfield$12.73617
100Wellsburg$12.68709
101Delmar$12.68541
102Galva$12.68416
103Badger$12.67540
104Martensdale$12.63413
105Stanton$12.62664
106Hospers$12.58703
107Norway$12.53463
108Everly$12.51570
109Hazleton$12.48711
110Spillville$12.40371
111Alburnett$12.30672
112Brandon$12.29331
113Moravia$12.27625
114Bonaparte$12.17357
115Schaller$12.14702
116Hawkeye$12.11429
117Colesburg$11.97379
118Albert City$11.88627
119Thornton$11.86394
120Runnells$11.79467
121Allerton$11.72432
122Orient$11.66363
123Ellsworth$11.57495
124Morning Sun$11.50702
125Battle Creek$11.49683
126Churdan$11.31359
127Miles$11.28400
128Sutherland$11.25628
129Arcadia$11.23588
130Blairstown$11.04705
131Milton$10.98395
132Ireton$10.93571
133New Vienna$10.91384
134Letts$10.91358
135Fontanelle$10.88684
136Birmingham$10.87371
137Charlotte$10.86386
138Richland$10.82532
139Grand Mound$10.78608
140Batavia$10.77434
141Riverdale$10.67385
142Union$10.58378
143Calamus$10.47348
144Lovilia$10.46456
145Radcliffe$10.37540
146Stacyville$10.36436
147Ventura$10.22701
148Andrew$10.22374
149Royal$10.20379
150Rudd$10.13339
151What Cheer$10.01595
152Cumming$9.85527
153Breda$9.80492
154Doon$9.78640
155Lynnville$9.68382
156Farnhamville$9.18364
157Middletown$9.16365
158Alleman$9.12439
159Crescent$8.72626
160Ainsworth$8.62511
161Gilman$8.10530
162Grandview$8.10431
163Kellogg$8.10597
164Lakeside$8.10695
165Lost Nation$8.10425
166Nichols$8.10317
167Agency$7.94623
168Fremont$7.86688
169Delhi$7.81438
170Klemme$7.74429
171Beacon$7.56434
172Worthington$7.50374
173Marquette$7.08434
174Columbus City$6.94385
175Donahue$6.83336
176Keystone$6.80616
177New Virginia$5.97499
178Holy Cross$5.91348
179Conesville$5.86350
180University Park$5.27476
181Orleans$4.13503
182Wahpeton$3.19337

The $8.10 limit

Russell’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 $8.10 · FY26 $7.98 · FY27 $8.10 (before FY25, the general levy alone)

Outside the limit: $7.08 more5

  • Liability, property & self insurance costs$6.66 · $70,899
  • Support of a Local Emerg. Mgmt. Comm.$0.42 · $4,431

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$86,18053%
  • Liability, property & self insurance costs$70,89944%
  • Support of a Local Emerg. Mgmt. Comm.$4,4313%

Budget and spending

Reading a local budget

Where each dollar of Russell’s budget goes, FY26

Business Type / Enterprise: 58¢ of every dollar58¢Public Works: 19¢ of every dollar19¢General Government: 12¢ of every dollar12¢Public Safety: 5¢ of every dollarCulture and Recreation: 4¢ 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 181 Iowa cities closest in size (320–710 people).

Where it goesOf each dollarCities this size (181)
Business Type / Enterprise58¢40¢
Public Works19¢19¢
General Government12¢13¢
Public Safety5¢9¢
Culture and Recreation4¢9¢
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.

  • Public Works$160,28543%
  • General Government$110,67829%
  • Culture and Recreation$49,20013%
  • Public Safety$44,15012%
  • Community and Economic Development$11,4453%

The state’s FY27 file doesn’t include business type / enterprise yet ($498,742 in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$128,566$140,992
Public Safety$31,867$25,957
Health and Social Services$0$0
General Government$61,958$117,597
Debt Service$0$0
Culture and Recreation$37,705$48,695
Community and Economic Development$12,572$3,720
Capital Projects$79,000$0
Business Type / Enterprise$279,496$486,527

What it spent each year

FY24 left out6

$3.5M
$869,286

Debt, reserves and audits

How local debt works · What an audit tells you

What Russell owes

$971,740 at June 30, 2026: $2,059 per resident. 379th most per resident of 939 Iowa places of its kind (the list).7

$993,333
$971,740
June 30OwedPer resident
2026$971,740$2,059
2025$966,158$2,047
2024$908,767$1,925
2023$942,722$1,997
2022$993,333$2,105
2021$148,128$314
2020$129,887$275
2019$160,533$340
2018$121,000$256
2017$151,243$320
2016$192,310$407
2015$223,170$473
2014$274,832$582
2013$235,304$499
2012$255,594$542
2011$270,594$573
2010$287,094$608
Show the numbers
June 30OwedPer resident
2026$971,740$2,059
2025$966,158$2,047
2024$908,767$1,925
2023$942,722$1,997
2022$993,333$2,105
2021$148,128$314
2020$129,887$275
2019$160,533$340
2018$121,000$256
2017$151,243$320
2016$192,310$407
2015$223,170$473
2014$274,832$582
2013$235,304$499
2012$255,594$542
2011$270,594$573
2010$287,094$608

Up 238% since 2010.

The 5% limit8

General obligation debt is $116,337, 10% of the limit of about $1.2M (5% of $24.3M, the full value of its taxable property in 2024).

3 obligations at June 30, 2026
KindForPaid off byOwed
Loans2nd loan with USDA for new sewer/lagoon update2062$455,949
LoansThis is now a completed loan through the USDA all costs have been updated. USDA actually split into 2 loans2062$399,454
General ObligationUtilities / water2027$116,337

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. Russell’s latest audit has them: Financial Statement, period ending Thursday, June 30, 2022 (PDF).

Audits10

The latest: Financial Statement for the period ending Thursday, June 30, 2022 (PDF), released Wednesday, October 29, 2025, by the Auditor of State.

1 earlier report for Russell

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: $67,055 in FY25, down 6% since FY19 while prices rose 25%, so it buys 25% less. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$67,291$60,059$66,706$67,055
Commercial and industrial tax replacement (“backfill”)–$179––

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.

$3.0M
$59,393
  • State grants$59,250100%
  • CEBA grants$1430%
YearGrants and projects
FY19$0
FY20$0
FY21$0
FY22$3.0M
FY23$183,064
FY24$45,148
FY25$59,393
Show the numbers
YearGrants and projects
FY19$0
FY20$0
FY21$0
FY22$3.0M
FY23$183,064
FY24$45,148
FY25$59,393

Has it kept up with prices?

Each source from FY19 to FY25, after inflation.

  • Road Use Tax (streets)−25%$71,569 → $67,055, down 6% since FY19 while prices rose 25%, so it buys 25% 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 21% since FY19 while prices rose 25%, so it buys 3% less.

$57,188
$51,412

Federal grants, for comparison: $9,000 in FY24.

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)12.

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

Most recent: November 7, 2023

Ballot measures · 1

Passed Yes 88.3% (53) · No 11.7% (7)

Passes with more yes votes than no.

City · 2

2 seats: the top 2 win.

Local races from civicAPI and county auditors for Russell; 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.

  • Russell City Council At-Large (2 seats)
    Now held by Casey Slack, Robert E Smith
  • Russell Mayor
    Now held by Chris Feehan

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

Past ballot measures

  • Public Measure NQNovember 7, 2023

    Passed Yes 88.3% (53) · No 11.7% (7)

    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.

Related places

At the Statehouse and in Congress15

Amy Sinclair (Sen. 12)Sam Wengryn (Rep. 24)

U.S. House:District 3

Lucas CountyChariton schools