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Local taxes › Lyon County › Larchwood

City

Larchwood

Lyon County · How cities work

$2,140 a yearproperty tax on a $200,000 home here, FY27, for every local government ($25.46 per $1,000 of taxable value)1
$630 a yearof that goes to the city ($7.52 per $1,000)
$448,394property taxes the city levies, FY27
$791,179city 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.

  • Ken KerkvlietLarchwood Mayor · elected November 4, 2025
  • Terry ViereckLarchwood City Council At-Large · elected November 4, 2025
  • Theodore UnderbergLarchwood City Council At-Large · elected November 4, 2025
  • Candice MedemaLarchwood City Council At-Large · elected November 7, 2023
  • Ned HodgsonLarchwood City Council At-Large · elected November 7, 2023
  • Tanner TracyLarchwood 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 Larchwood

Homes and businesses in most of Larchwood pay a combined $25.46 per $1,000 of taxable value (FY27). They pay it all to the Lyon County treasurer, who passes each government its share; the city sets and gets only its own piece, $7.52. Estimate your bill.

Rates over time

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

YearCombinedCity’s own
FY20$23.58$6.86
FY21$23.83$6.86
FY22$24.45$8.58
FY23$27.30$11.52
FY24$27.43$11.69
FY25$27.95$10.25
FY26$26.27$7.98
FY27$25.46$7.52
Show the numbers
YearCombinedCity’s own
FY20$23.58$6.86
FY21$23.83$6.86
FY22$24.45$8.58
FY23$27.30$11.52
FY24$27.43$11.69
FY25$27.95$10.25
FY26$26.27$7.98
FY27$25.46$7.52

Compared with places this size3

Larchwood’s city property tax rate of $7.52 per $1,000 is the 11th lowest of 175 Iowa cities with 640–1,400 people. The middle of the group is $13.20.

Elkader: $27.11Exira: $24.81Laurens: $24.16Dayton: $22.51Correctionville: $19.84Villisca: $19.74Allison: $19.06Seymour: $18.78Fonda: $18.52Kanawha: $18.11Dysart: $17.95Greene: $17.91Alden: $17.90Lansing: $17.67Strawberry Point: $17.58Rockwell: $17.54Walnut: $17.46Gowrie: $17.17Colo: $17.14Mapleton: $16.90George: $16.89Fayette: $16.85Adair: $16.84Eddyville: $16.82Oxford: $16.70Buffalo Center: $16.58Bancroft: $16.52Roland: $16.51Eldon: $16.42Aplington: $16.34Panora: $16.14Mechanicsville: $16.12Dike: $15.94Armstrong: $15.87Ruthven: $15.84State Center: $15.80Walker: $15.74Earlham: $15.55Shell Rock: $15.52Newell: $15.49Riceville: $15.31Neola: $15.30Sidney: $15.19Gilbertville: $15.15Logan: $15.05Stratford: $15.03Griswold: $15.01Readlyn: $14.99Tripoli: $14.99Essex: $14.76Lenox: $14.65Manning: $14.62Dunlap: $14.56Garnavillo: $14.52Maxwell: $14.50Coon Rapids: $14.49Nora Springs: $14.25Kingsley: $14.25Mcgregor: $14.20Olin: $14.19Primghar: $14.18Sheffield: $14.16Elgin: $14.05Woodward: $14.05Ossian: $13.88Alton: $13.87Montezuma: $13.79Redfield: $13.73Victor: $13.72Gilbert: $13.71Edgewood: $13.64Sioux Rapids: $13.63Donnellson: $13.63Gladbrook: $13.58Clarksville: $13.53Rockford: $13.52Janesville: $13.43Glidden: $13.43Calmar: $13.39Boyden: $13.39Baxter: $13.32Manly: $13.29Anita: $13.28Van Horne: $13.27Conrad: $13.23Springville: $13.22Keota: $13.21Shellsburg: $13.20De Soto: $13.18Treynor: $13.03Odebolt: $13.00Coggon: $12.99Earlville: $12.90Danville: $12.87Underwood: $12.85New Sharon: $12.80Malvern: $12.79Montrose: $12.78Wellsburg: $12.68Buffalo: $12.68Stanton: $12.62Hospers: $12.58Hazleton: $12.48West Point: $12.39Hinton: $12.38Preston: $12.38Alburnett: $12.30Hubbard: $12.30Hedrick: $12.22Carson: $12.22Wheatland: $12.18Schaller: $12.14Winfield: $12.04Elkhart: $12.00Afton: $11.96Lowden: $11.93Tabor: $11.88Aurelia: $11.84Merrill: $11.64Morning Sun: $11.50Battle Creek: $11.49Wall Lake: $11.43West Bend: $11.42Dakota City: $11.39Marcus: $11.31Dunkerton: $11.30Whiting: $11.21Melcher-Dallas: $11.21Shelby: $11.17University Heights: $11.12Blairstown: $11.04Manilla: $11.01Hamburg: $10.95Clarence: $10.94Fontanelle: $10.88Cambridge: $10.53Swisher: $10.39Schleswig: $10.39Melbourne: $10.38Elk Run Heights: $10.33Fredericksburg: $10.27Lake Park: $10.25Ventura: $10.22Inwood: $10.22Milo: $10.20Hartford: $10.16Central City: $10.01Newhall: $9.99Graettinger: $9.81Doon: $9.78Long Grove: $9.59Lake View: $9.39Paullina: $9.21Fairbank: $9.00Winthrop: $8.94Walford: $8.72Keosauqua: $8.58Grand Junction: $8.57Princeton: $8.24Lone Tree: $8.13Lakeside: $8.10Riverside: $8.02Hills: $7.94Fremont: $7.86North English: $7.49Sloan: $7.49Sully: $7.41Fruitland: $7.21Lawton: $7.10Wayland: $7.07Raymond: $6.85Shueyville: $6.79Arnolds Park: $4.95Okoboji: $3.83Larchwood: $7.52$3.83 lowest$27.11 highestmiddle
See all 175
#PlaceRate per $1,000People
1Elkader$27.111,192
2Exira$24.81766
3Laurens$24.161,253
4Dayton$22.51766
5Correctionville$19.84759
6Villisca$19.741,106
7Allison$19.06937
8Seymour$18.78646
9Fonda$18.52636
10Kanawha$18.11638
11Dysart$17.951,266
12Greene$17.91971
13Alden$17.90738
14Lansing$17.67959
15Strawberry Point$17.581,141
16Rockwell$17.541,044
17Walnut$17.46728
18Gowrie$17.17943
19Colo$17.14856
20Mapleton$16.901,114
21George$16.891,106
22Fayette$16.851,193
23Adair$16.84792
24Eddyville$16.82965
25Oxford$16.70715
26Buffalo Center$16.58839
27Bancroft$16.52677
28Roland$16.511,376
29Eldon$16.42788
30Aplington$16.341,088
31Panora$16.141,096
32Mechanicsville$16.12974
33Dike$15.941,293
34Armstrong$15.87847
35Ruthven$15.84710
36State Center$15.801,403
37Walker$15.74671
38Earlham$15.551,411
39Shell Rock$15.521,265
40Newell$15.49850
41Riceville$15.31807
42Neola$15.30917
43Sidney$15.191,048
44Gilbertville$15.15792
45Logan$15.051,351
46Stratford$15.03688
47Griswold$15.01975
48Readlyn$14.99857
49Tripoli$14.991,208
50Essex$14.76721
51Lenox$14.651,355
52Manning$14.621,390
53Dunlap$14.561,030
54Garnavillo$14.52751
55Maxwell$14.50862
56Coon Rapids$14.491,258
57Nora Springs$14.251,330
58Kingsley$14.251,394
59Mcgregor$14.20725
60Olin$14.19652
61Primghar$14.18893
62Sheffield$14.161,123
63Elgin$14.05676
64Woodward$14.051,383
65Ossian$13.88777
66Alton$13.871,248
67Montezuma$13.791,421
68Redfield$13.73719
69Victor$13.72852
70Gilbert$13.711,397
71Edgewood$13.64908
72Sioux Rapids$13.63722
73Donnellson$13.63859
74Gladbrook$13.58775
75Clarksville$13.531,238
76Rockford$13.52722
77Janesville$13.431,052
78Glidden$13.431,140
79Calmar$13.391,100
80Boyden$13.39694
81Baxter$13.32983
82Manly$13.291,233
83Anita$13.28953
84Van Horne$13.27768
85Conrad$13.231,098
86Springville$13.221,161
87Keota$13.21888
88Shellsburg$13.20987
89De Soto$13.18937
90Treynor$13.031,104
91Odebolt$13.00967
92Coggon$12.99691
93Earlville$12.90713
94Danville$12.87910
95Underwood$12.85973
96New Sharon$12.801,249
97Malvern$12.791,056
98Montrose$12.78734
99Wellsburg$12.68709
100Buffalo$12.681,163
101Stanton$12.62664
102Hospers$12.58703
103Hazleton$12.48711
104West Point$12.39903
105Hinton$12.38959
106Preston$12.38940
107Alburnett$12.30672
108Hubbard$12.30837
109Hedrick$12.22717
110Carson$12.22772
111Wheatland$12.18765
112Schaller$12.14702
113Winfield$12.041,006
114Elkhart$12.001,079
115Afton$11.96864
116Lowden$11.93767
117Tabor$11.88983
118Aurelia$11.84970
119Merrill$11.64713
120Morning Sun$11.50702
121Battle Creek$11.49683
122Wall Lake$11.43739
123West Bend$11.42770
124Dakota City$11.39764
125Marcus$11.311,069
126Dunkerton$11.30840
127Whiting$11.21725
128Melcher-Dallas$11.211,193
129Shelby$11.17730
130University Heights$11.121,188
131Blairstown$11.04705
132Manilla$11.01756
133Hamburg$10.95863
134Clarence$10.94991
135Fontanelle$10.88684
136Cambridge$10.53844
137Swisher$10.39909
138Schleswig$10.39820
139Melbourne$10.38771
140Elk Run Heights$10.331,061
141Fredericksburg$10.27983
142Lake Park$10.251,155
143Ventura$10.22701
144Inwood$10.22962
145Milo$10.20762
146Hartford$10.16729
147Central City$10.011,254
148Newhall$9.99887
149Graettinger$9.81810
150Doon$9.78640
151Long Grove$9.59849
152Lake View$9.391,120
153Paullina$9.21979
154Fairbank$9.001,133
155Winthrop$8.94814
156Walford$8.721,357
157Keosauqua$8.58944
158Grand Junction$8.57715
159Princeton$8.24917
160Lone Tree$8.131,341
161Lakeside$8.10695
162Riverside$8.021,063
163Hills$7.94911
164Fremont$7.86688
165Larchwood$7.52954
166North English$7.491,030
167Sloan$7.491,078
168Sully$7.41891
169Fruitland$7.21928
170Lawton$7.10949
171Wayland$7.07935
172Raymond$6.85754
173Shueyville$6.79725
174Arnolds Park$4.951,214
175Okoboji$3.83729

The $8.10 limit

Larchwood’s general levy is $5.83 per $1,000 of taxable value in FY27, $2.27 below the limit.4 892 of 934 Iowa cities have a higher general levy. All cities.

FY23 $7.06 · FY24 $7.05 · FY25 $6.13 · FY26 $6.01 · FY27 $5.83 (before FY25, the general levy alone)

Outside the limit: $1.69 more5

  • Debt Service Levy$1.69 · $100,240

Tax increment financing (TIF)

Larchwood’s TIF revenue, from its reports to the state. It budgeted $21,300 in TIF revenue for FY25.

$237,265
$195,959
YearTIF revenue
FY16$74,154
FY17$200,014
FY18$222,215
FY19$237,265
FY20$154,767
FY21$86,862
FY23$195,959
Show the numbers
YearTIF revenue
FY16$74,154
FY17$200,014
FY18$222,215
FY19$237,265
FY20$154,767
FY21$86,862
FY23$195,959

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$346,63478%
  • Debt Service Levy$100,24022%

Budget and spending

Reading a local budget

Where each dollar of Larchwood’s budget goes, FY26

Business Type / Enterprise: 54¢ of every dollar54¢Culture and Recreation: 14¢ of every dollar14¢General Government: 10¢ of every dollar10¢Public Works: 8¢ of every dollar8¢Community and Economic Development: 7¢ of every dollar7¢Everything else: 6¢ 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 174 Iowa cities closest in size (640–1,400 people).

Where it goesOf each dollarCities this size (174)
Business Type / Enterprise54¢39¢
Culture and Recreation14¢9¢
General Government10¢9¢
Public Works8¢15¢
Community and Economic Development7¢2¢
Everything else6¢16¢

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.

  • Culture and Recreation$288,05936%
  • Public Works$232,66929%
  • Debt Service$105,00013%
  • General Government$103,11013%
  • Public Safety$57,8507%
  • Health and Social Services$4,4911%

The state’s FY27 file doesn’t include business type / enterprise yet ($1.5M in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$164,500$160,723
Public Safety$51,964$50,174
Health and Social Services$4,212$4,090
General Government$717,515$788,617
Debt Service$200,170$121,773
Culture and Recreation$332,023$335,665
Community and Economic Development$224,210$42,569
Capital Projects$0$0
Business Type / Enterprise$1.1M$1.1M

What it spent each year

FY24 left out6

$3.7M

Debt, reserves and audits

How local debt works · What an audit tells you

What Larchwood owes

$705,000 at June 30, 2026: $761 per resident. 597th most per resident of 939 Iowa places of its kind (the list).7

$1.6M
$705,000
June 30OwedPer resident
2026$705,000$761
2025$783,625$846
2024$884,240$955
2023$1.2M$1,321
2022$1.4M$1,470
2021$1.6M$1,775
2020$543,477$587
2019$632,000$683
2018$0$0
2017$0$0
2016$0$0
2015$0$0
2014$0$0
2013$0$0
2012$81,850$88
2011$385,000$416
2010$414,000$447
Show the numbers
June 30OwedPer resident
2026$705,000$761
2025$783,625$846
2024$884,240$955
2023$1.2M$1,321
2022$1.4M$1,470
2021$1.6M$1,775
2020$543,477$587
2019$632,000$683
2018$0$0
2017$0$0
2016$0$0
2015$0$0
2014$0$0
2013$0$0
2012$81,850$88
2011$385,000$416
2010$414,000$447

Up 70% since 2010.

The 5% limit8

General obligation debt is $705,000, 14% of the limit of about $5.0M (5% of $99.8M, the full value of its taxable property in 2024).

1 obligation at June 30, 2026
KindForPaid off byOwed
General ObligationGeneral Obligation Capital Loan Notes - Northern Acres Addition2033$705,000

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. Larchwood’s latest audit has them: Annual Examination, period ending Sunday, June 30, 2024 (PDF).

Audits10

The latest: Annual Examination for the period ending Sunday, June 30, 2024 (PDF), released Wednesday, March 4, 2026, by the Auditor of State.

12 earlier reports for Larchwood

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: $125,389 in FY25, up 12% since FY19 while prices rose 25%, so it buys 11% less. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$126,508$127,428$130,800$121,510
Commercial and industrial tax replacement (“backfill”)–$7,758$5,818$3,879

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.

$2,975
$0
    YearGrants and projects
    FY19$2,975
    FY20$1,786
    FY21$1,420
    FY22$1,378
    FY23$2,073
    FY24$0
    FY25$0
    Show the numbers
    YearGrants and projects
    FY19$2,975
    FY20$1,786
    FY21$1,420
    FY22$1,378
    FY23$2,073
    FY24$0
    FY25$0

    Has it kept up with prices?

    Each source from FY19 to FY25, after inflation.

    • Road Use Tax (streets)−13%$111,875 → $121,510, 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 78% since FY19 while prices rose 25%, so it buys 42% more.

    $150,046

    Federal grants, for comparison: $66,612 in FY23.

    Business awards

    Every award statewide

    State economic development awards

    Community college new jobs training: 2 contracts since 1995 worth $1.3M, for 100 pledged jobs.

    Awards 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.

    2 more →

    Local races from civicAPI and county auditors for Larchwood; 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.

    • Larchwood City Council At-Large (3 seats)
      Now held by Tanner Tracy, Ned Hodgson, Candice Medema
    • Larchwood Mayor
      Now held by Ken Kerkvliet

    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

    Jeff Taylor (Sen. 2)Skyler Wheeler (Rep. 4)

    U.S. House:District 4

    Lyon CountyWest Lyon schools