Display
Language
About accessibility
Language
Display
Sign in

Local taxes › Lyon County › Lester

City

Lester

Lyon County · How cities work

$2,260 a yearproperty tax on a $200,000 home here, FY27, for every local government ($26.89 per $1,000 of taxable value)1
$750 a yearof that goes to the city ($8.94 per $1,000)
$231,178property taxes the city levies, FY27
$354,185city 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.

  • Daniel R. GerberLester Mayor · elected November 4, 2025
  • Erika KellenbergerLester City Council At-Large · elected November 4, 2025
  • Lance BooteLester City Council At-Large · elected November 4, 2025
  • Curtis DoorneweerdLester City Council At-Large · elected November 7, 2023
  • Jeffrey HoogeveenLester City Council At-Large · elected November 7, 2023
  • Kurtis MyrlieLester 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 Lester

Homes and businesses in most of Lester pay a combined $26.89 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, $8.94. Estimate your bill.

Rates over time

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

YearCombinedCity’s own
FY20$22.78$6.05
FY21$23.04$6.06
FY22$21.65$5.78
FY23$21.46$5.68
FY24$22.17$6.44
FY25$23.95$6.25
FY26$26.98$8.68
FY27$26.89$8.94
Show the numbers
YearCombinedCity’s own
FY20$22.78$6.05
FY21$23.04$6.06
FY22$21.65$5.78
FY23$21.46$5.68
FY24$22.17$6.44
FY25$23.95$6.25
FY26$26.98$8.68
FY27$26.89$8.94

Compared with places this size3

Lester’s city property tax rate of $8.94 per $1,000 is the 33rd lowest of 199 Iowa cities with 210–460 people. The middle of the group is $12.29.

Stanhope: $29.10Fenton: $22.05Coulter: $21.80Chelsea: $21.61Elliott: $21.61Oxford Junction: $20.84Earling: $20.47Alta Vista: $19.88Arthur: $19.86Fort Atkinson: $19.19Salem: $19.15Cumberland: $18.42Massena: $18.23Callender: $17.78Casey: $17.72Vail: $17.66Ringsted: $17.65Emerson: $17.54Ashton: $17.17Pierson: $17.12Burt: $17.10Pisgah: $17.09Lohrville: $16.95Lakota: $16.84Marble Rock: $16.78Auburn: $16.65Mccallsburg: $16.58Irwin: $16.46Lewis: $16.25Corwith: $16.22Deep River: $16.18Waucoma: $16.17Duncombe: $16.10Bayard: $16.05Granville: $16.00Minburn: $15.75Linden: $15.62Peterson: $15.27Greeley: $15.23Arlington: $14.98Riverton: $14.94Marathon: $14.89Plainfield: $14.84Ryan: $14.84Otho: $14.82Ladora: $14.74Bagley: $14.63Garrison: $14.38Halbur: $14.37Lorimor: $14.36Crystal Lake: $14.36Kimballton: $14.27Ocheyedan: $14.22Steamboat Rock: $14.19Mystic: $14.01Wesley: $13.91Diagonal: $13.91Bussey: $13.83Mondamin: $13.82Livermore: $13.78Fertile: $13.70Stockport: $13.68Kellerton: $13.60Albion: $13.58Quimby: $13.58Lamont: $13.57New Albin: $13.55Meservey: $13.43Persia: $13.41Lawler: $13.39Lacona: $13.38Leland: $13.31Ute: $13.26New Market: $13.25Plymouth: $13.21Harcourt: $13.21Bennett: $13.16Ridgeway: $13.10Farmersburg: $13.09Clutier: $13.03Little Rock: $13.03Lehigh: $12.97Menlo: $12.92Templeton: $12.91Silver City: $12.87Martelle: $12.83Malcom: $12.82Galva: $12.68Martensdale: $12.63Blencoe: $12.57Williams: $12.57Maurice: $12.56Norway: $12.53Clearfield: $12.50Kensett: $12.47Mccausland: $12.45Spillville: $12.40Modale: $12.34Mingo: $12.31Brandon: $12.29Blakesburg: $12.21Cushing: $12.18Bonaparte: $12.17Macedonia: $12.12Hawkeye: $12.11Paton: $12.09Kiron: $12.03Colesburg: $11.97Liscomb: $11.96New Providence: $11.88Thornton: $11.86Joice: $11.72Allerton: $11.72Atalissa: $11.71Cantril: $11.69Kelley: $11.69Orient: $11.66Cincinnati: $11.57Delta: $11.52Terril: $11.48Westside: $11.45Holland: $11.37Churdan: $11.31Mallard: $11.28Miles: $11.28Renwick: $11.16Frederika: $10.99Milton: $10.98New Vienna: $10.91Letts: $10.91Goose Lake: $10.89Birmingham: $10.87Charlotte: $10.86Yale: $10.85Batavia: $10.77Hornick: $10.74Riverdale: $10.67Bode: $10.64Union: $10.58Cleghorn: $10.49Calamus: $10.47Lovilia: $10.46Danbury: $10.43Lytton: $10.38Stacyville: $10.36Rhodes: $10.36Dedham: $10.28Deloit: $10.28Protivin: $10.28Andrew: $10.22Royal: $10.20Bronson: $10.14Rudd: $10.13La Motte: $10.09Defiance: $10.05Floyd: $10.02Panama: $9.85Grafton: $9.83Lynnville: $9.68Ionia: $9.65Salix: $9.63Luxemburg: $9.58Rippey: $9.42Farnhamville: $9.18Middletown: $9.16Alleman: $9.12Harvey: $8.71Washta: $8.65Rowley: $8.31Bertram: $8.10Fostoria: $8.10Grandview: $8.10Lost Nation: $8.10Low Moor: $8.10Nichols: $8.10Laurel: $8.10Luana: $7.98Lockridge: $7.92Delhi: $7.81Klemme: $7.74Pulaski: $7.58Beacon: $7.56Sheldahl: $7.56Fredonia: $7.55Worthington: $7.50Harpers Ferry: $7.49Alvord: $7.41Marquette: $7.08Columbus City: $6.94Donahue: $6.83Libertyville: $6.60Keswick: $6.49Crawfordsville: $6.44Holy Cross: $5.91Conesville: $5.86Maharishi Vedic City: $3.87Wahpeton: $3.19West Okoboji: $2.92Lester: $8.94$2.92 lowest$29.10 highestmiddle
See all 199
#PlaceRate per $1,000People
1Stanhope$29.10354
2Fenton$22.05250
3Coulter$21.80220
4Chelsea$21.61207
5Elliott$21.61328
6Oxford Junction$20.84424
7Earling$20.47394
8Alta Vista$19.88219
9Arthur$19.86218
10Fort Atkinson$19.19300
11Salem$19.15380
12Cumberland$18.42248
13Massena$18.23352
14Callender$17.78361
15Casey$17.72387
16Vail$17.66383
17Ringsted$17.65346
18Emerson$17.54401
19Ashton$17.17434
20Pierson$17.12335
21Burt$17.10404
22Pisgah$17.09248
23Lohrville$16.95366
24Lakota$16.84261
25Marble Rock$16.78258
26Auburn$16.65253
27Mccallsburg$16.58356
28Irwin$16.46320
29Lewis$16.25358
30Corwith$16.22259
31Deep River$16.18243
32Waucoma$16.17235
33Duncombe$16.10374
34Bayard$16.05402
35Granville$16.00302
36Minburn$15.75317
37Linden$15.62206
38Peterson$15.27321
39Greeley$15.23216
40Arlington$14.98415
41Riverton$14.94243
42Marathon$14.89221
43Plainfield$14.84392
44Ryan$14.84348
45Otho$14.82417
46Ladora$14.74223
47Bagley$14.63230
48Garrison$14.38345
49Halbur$14.37268
50Lorimor$14.36377
51Crystal Lake$14.36243
52Kimballton$14.27281
53Ocheyedan$14.22424
54Steamboat Rock$14.19261
55Mystic$14.01318
56Wesley$13.91382
57Diagonal$13.91331
58Bussey$13.83378
59Mondamin$13.82335
60Livermore$13.78382
61Fertile$13.70300
62Stockport$13.68272
63Kellerton$13.60241
64Albion$13.58444
65Quimby$13.58245
66Lamont$13.57429
67New Albin$13.55435
68Meservey$13.43212
69Persia$13.41292
70Lawler$13.39392
71Lacona$13.38336
72Leland$13.31240
73Ute$13.26326
74New Market$13.25381
75Plymouth$13.21368
76Harcourt$13.21257
77Bennett$13.16330
78Ridgeway$13.10261
79Farmersburg$13.09264
80Clutier$13.03209
81Little Rock$13.03447
82Lehigh$12.97395
83Menlo$12.92347
84Templeton$12.91337
85Silver City$12.87244
86Martelle$12.83250
87Malcom$12.82257
88Galva$12.68416
89Martensdale$12.63413
90Blencoe$12.57223
91Williams$12.57299
92Maurice$12.56271
93Norway$12.53463
94Clearfield$12.50277
95Kensett$12.47256
96Mccausland$12.45314
97Spillville$12.40371
98Modale$12.34284
99Mingo$12.31314
100Brandon$12.29331
101Blakesburg$12.21273
102Cushing$12.18225
103Bonaparte$12.17357
104Macedonia$12.12266
105Hawkeye$12.11429
106Paton$12.09217
107Kiron$12.03262
108Colesburg$11.97379
109Liscomb$11.96292
110New Providence$11.88233
111Thornton$11.86394
112Joice$11.72206
113Allerton$11.72432
114Atalissa$11.71287
115Cantril$11.69224
116Kelley$11.69312
117Orient$11.66363
118Cincinnati$11.57280
119Delta$11.52257
120Terril$11.48310
121Westside$11.45283
122Holland$11.37261
123Churdan$11.31359
124Mallard$11.28255
125Miles$11.28400
126Renwick$11.16228
127Frederika$10.99206
128Milton$10.98395
129New Vienna$10.91384
130Letts$10.91358
131Goose Lake$10.89250
132Birmingham$10.87371
133Charlotte$10.86386
134Yale$10.85265
135Batavia$10.77434
136Hornick$10.74255
137Riverdale$10.67385
138Bode$10.64304
139Union$10.58378
140Cleghorn$10.49235
141Calamus$10.47348
142Lovilia$10.46456
143Danbury$10.43315
144Lytton$10.38274
145Stacyville$10.36436
146Rhodes$10.36269
147Dedham$10.28221
148Deloit$10.28246
149Protivin$10.28264
150Andrew$10.22374
151Royal$10.20379
152Bronson$10.14294
153Rudd$10.13339
154La Motte$10.09235
155Defiance$10.05248
156Floyd$10.02297
157Panama$9.85234
158Grafton$9.83212
159Lynnville$9.68382
160Ionia$9.65220
161Salix$9.63303
162Luxemburg$9.58240
163Rippey$9.42217
164Farnhamville$9.18364
165Middletown$9.16365
166Alleman$9.12439
167Lester$8.94309
168Harvey$8.71242
169Washta$8.65206
170Rowley$8.31264
171Bertram$8.10267
172Fostoria$8.10229
173Grandview$8.10431
174Lost Nation$8.10425
175Low Moor$8.10242
176Nichols$8.10317
177Laurel$8.10214
178Luana$7.98303
179Lockridge$7.92245
180Delhi$7.81438
181Klemme$7.74429
182Pulaski$7.58259
183Beacon$7.56434
184Sheldahl$7.56312
185Fredonia$7.55227
186Worthington$7.50374
187Harpers Ferry$7.49273
188Alvord$7.41216
189Marquette$7.08434
190Columbus City$6.94385
191Donahue$6.83336
192Libertyville$6.60278
193Keswick$6.49238
194Crawfordsville$6.44278
195Holy Cross$5.91348
196Conesville$5.86350
197Maharishi Vedic City$3.87290
198Wahpeton$3.19337
199West Okoboji$2.92311

The $8.10 limit

Lester’s general levy is $7.86 per $1,000 of taxable value in FY27, $0.24 below the limit.4 623 of 934 Iowa cities have a higher general levy. All cities.

FY23 $5.68 · FY24 $6.44 · FY25 $6.25 · FY26 $8.10 · FY27 $7.86 (before FY25, the general levy alone)

Outside the limit: $1.08 more5

  • Liability, property & self insurance costs$1.08 · $27,412

Tax increment financing (TIF)

$1.8M of taxable value in Lester is in TIF districts’ increment (6% of the city’s taxable value), 2025 valuations, taxed in FY27.6 It budgeted $5,704 in TIF revenue for FY25.

$50,599
$25,963

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 $15,737 of the city’s own.

  • Lyon County$6,963
YearTIF revenue
FY17$20,793
FY18$28,409
FY19$28,927
FY20$32,480
FY21$48,129
FY22$50,599
FY23$25,963
Show the numbers
YearTIF revenue
FY17$20,793
FY18$28,409
FY19$28,927
FY20$32,480
FY21$48,129
FY22$50,599
FY23$25,963

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$199,76688%
  • Liability, property & self insurance costs$27,41212%

Budget and spending

Reading a local budget

Where each dollar of Lester’s budget goes, FY26

Public Works: 33¢ of every dollar33¢Business Type / Enterprise: 29¢ of every dollar29¢General Government: 14¢ of every dollar14¢Culture and Recreation: 13¢ of every dollar13¢Capital Projects: 5¢ of every dollarEverything else: 5¢ 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 197 Iowa cities closest in size (210–460 people).

Where it goesOf each dollarCities this size (197)
Public Works33¢20¢
Business Type / Enterprise29¢38¢
General Government14¢17¢
Culture and Recreation13¢8¢
Capital Projects5¢3¢
Everything else5¢10¢

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$108,00030%
  • General Government$104,28529%
  • Culture and Recreation$73,30021%
  • Capital Projects$30,0008%
  • Public Safety$22,0006%
  • Community and Economic Development$14,0004%
  • Health and Social Services$2,6001%

The state’s FY27 file doesn’t include business type / enterprise yet ($173,600 in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$239,000$201,490
Public Safety$24,000$19,696
Health and Social Services$2,750$2,000
General Government$46,400$50,149
Debt Service$0$0
Culture and Recreation$100,400$107,797
Community and Economic Development$30,162$28,644
Capital Projects$0$0
Business Type / Enterprise$163,010$101,486

What it spent each year

FY24 left out8

$620,885

Debt, reserves and audits

How local debt works · What an audit tells you

What Lester owes

$346,840 at June 30, 2026: $1,172 per resident. 517th most per resident of 939 Iowa places of its kind (the list).9

$370,840
$346,840
June 30OwedPer resident
2026$346,840$1,172
2025$370,840$1,253
2024$24,000$81
2023$68,000$230
2022$68,000$230
2021$360,592$1,218
2020$78,000$264
2019$88,000$297
2018$134,207$453
2017$184,163$622
2016$232,929$787
2015$268,428$907
2014$313,286$1,058
2013$134,000$453
2012$142,000$480
2011$150,000$507
2010$158,000$534
Show the numbers
June 30OwedPer resident
2026$346,840$1,172
2025$370,840$1,253
2024$24,000$81
2023$68,000$230
2022$68,000$230
2021$360,592$1,218
2020$78,000$264
2019$88,000$297
2018$134,207$453
2017$184,163$622
2016$232,929$787
2015$268,428$907
2014$313,286$1,058
2013$134,000$453
2012$142,000$480
2011$150,000$507
2010$158,000$534

Up 120% since 2010.

Money in reserve

The state’s budget files don’t include cities’ fund balances10. Lester’s latest audit has them: Periodic Examination, period ending Friday, March 31, 2023 (PDF).

Audits11

The latest: Periodic Examination for the period ending Friday, March 31, 2023 (PDF), released Monday, February 12, 2024, by a CPA firm.

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? 12

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: $60,883 in FY25, up 108% since FY19 while prices rose 25%, so it buys 66% more. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$31,442$31,345$32,174$32,349
Commercial and industrial tax replacement (“backfill”)–––$28,534

Has it kept up with prices?

Each source from FY19 to FY25, after inflation.

  • Road Use Tax (streets)−12%$29,222 → $32,349, up 11% since FY19 while prices rose 25%, so it buys 12% 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 54% since FY19 while prices rose 25%, so it buys 23% more.

$45,440

Business awards

Every award statewide

State economic development awards

Community college new jobs training: 1 contract since 2022 worth $275K, for 35 pledged jobs.

Awards 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)13.

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 Lester; 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.

  • Lester City Council At-Large (3 seats)
    Now held by Jeffrey Hoogeveen, Kurtis Myrlie, Curtis Doorneweerd
  • Lester Mayor
    Now held by Daniel R. Gerber

Candidates as county auditors and civicAPI list them; a filing can take a few days to appear here14.

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 ballot15.

Related places

At the Statehouse and in Congress16

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

U.S. House:District 4

Lyon CountyWest Lyon schools