Local taxes › Madison County › Macksburg

City

Macksburg

$2,820 a yearproperty tax on a $200,000 home here, FY27, for every local government ($33.54 per $1,000 of taxable value)¹

$740 a yearof that goes to the city ($8.81 per $1,000)

$36,669property taxes the city levies, FY27

$95,479city budget, all funds, FY27²

Who runs it

The city council passes ordinances, adopts the budget and sets the city’s property tax.

Kevin L. JacksonMacksburg Mayor · elected November 4, 2025
Logan LandeMacksburg City Council At-Large · elected November 4, 2025
Rhonda DeanMacksburg City Council At-Large · elected November 4, 2025
Rick BruettMacksburg City Council At-Large · elected November 4, 2025
Jimi DavisMacksburg City Council At-Large · elected November 7, 2023
Matt OwensMacksburg 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 Macksburg

Homes and businesses in most of Macksburg pay a combined $33.54 per $1,000 of taxable value (FY27). They pay it all to the Madison County treasurer, who passes each government its share; the city sets and gets only its own piece, $8.81. Estimate your bill.

Everyone else$20.0460%
City of Macksburg$8.8126%
Madison County$4.7014%

Rates over time

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

Year	Combined	City’s own
FY20	$28.45	$8.80
FY21	$29.06	$8.92
FY22	$29.07	$8.86
FY23	$28.46	$8.46
FY24	$30.16	$8.80
FY25	$28.78	$7.76
FY26	$29.18	$9.15
FY27	$33.54	$8.81

Show the numbers

Year	Combined	City’s own
FY20	$28.45	$8.80
FY21	$29.06	$8.92
FY22	$29.07	$8.86
FY23	$28.46	$8.46
FY24	$30.16	$8.80
FY25	$28.78	$7.76
FY26	$29.18	$9.15
FY27	$33.54	$8.81

Compared with places this size³

Macksburg’s city property tax rate of $8.81 per $1,000 is the 54th lowest of 133 Iowa cities with 70–150 people. The middle of the group is $9.58.

See all 133

#	Place	Rate per $1,000	People
1	Castana	$34.13	103
2	Brayton	$25.07	138
3	Hansell	$23.66	85
4	Harris	$23.13	145
5	Whitten	$22.65	98
6	Stanley	$20.69	86
7	Rowan	$19.53	118
8	Chester	$19.30	134
9	Bouton	$19.25	125
10	Ricketts	$19.22	105
11	Varina	$19.09	69
12	Sharpsburg	$18.93	69
13	Grant	$18.71	82
14	Swaledale	$18.62	136
15	Derby	$18.13	89
16	Bristow	$17.39	139
17	Woolstock	$17.26	141
18	Monmouth	$16.41	129
19	Blockton	$16.37	123
20	Geneva	$16.25	137
21	Waterville	$16.25	112
22	Popejoy	$15.80	76
23	Woodburn	$15.59	133
24	Goodell	$15.16	139
25	Marne	$15.03	109
26	Baldwin	$14.91	99
27	Palmer	$13.89	137
28	Ayrshire	$13.55	128
29	Searsboro	$13.55	129
30	Ferguson	$13.53	98
31	Lanesboro	$13.53	112
32	Calumet	$13.16	144
33	Delaware	$12.86	139
34	Clemons	$12.69	135
35	Cylinder	$12.52	84
36	Millersburg	$12.40	135
37	Bridgewater	$12.29	145
38	Arion	$12.14	99
39	Webb	$12.10	139
40	Lone Rock	$11.92	143
41	East Peru	$11.89	119
42	Henderson	$11.85	140
43	Morley	$11.74	94
44	Ledyard	$11.74	118
45	Toronto	$11.68	101
46	Matlock	$11.44	74
47	Melrose	$11.27	110
48	Nodaway	$11.20	74
49	Promise City	$11.13	91
50	Leighton	$11.07	153
51	Masonville	$11.00	98
52	Somers	$10.99	121
53	Havelock	$10.95	127
54	Numa	$10.80	69
55	Wallingford	$10.75	154
56	Pacific Junction	$10.56	99
57	Oto	$10.45	71
58	Barnes City	$10.44	152
59	Bradgate	$10.37	76
60	North Washington	$10.23	107
61	Dawson	$10.19	110
62	Hartwick	$9.90	91
63	Clare	$9.81	133
64	Tingley	$9.81	146
65	Rutland	$9.65	116
66	Rock Falls	$9.61	143
67	Superior	$9.58	127
68	Webster	$9.55	94
69	Martinsburg	$9.49	109
70	Larrabee	$9.41	116
71	Hamilton	$9.35	125
72	Wiota	$9.32	91
73	Floris	$9.29	119
74	Mitchell	$9.22	118
75	Westphalia	$9.18	133
76	Welton	$8.86	124
77	Archer	$8.84	116
78	Luther	$8.83	147
79	Fraser	$8.81	107
80	Macksburg	$8.81	103
81	Andover	$8.28	106
82	Carpenter	$8.10	92
83	Chillicothe	$8.10	79
84	Rome	$8.10	112
85	Scarville	$8.10	75
86	Shannon City	$8.10	73
87	Struble	$8.10	72
88	Turin	$8.10	69
89	Unionville	$8.10	74
90	Westfield	$8.10	121
91	Vincent	$8.09	125
92	Buckeye	$7.94	82
93	Morrison	$7.86	101
94	Oyens	$7.86	88
95	Castalia	$7.86	141
96	Dickens	$7.86	146
97	Ralston	$7.86	76
98	Chatsworth	$7.86	72
99	West Chester	$7.82	147
100	Cromwell	$7.81	104
101	Mcclelland	$7.79	147
102	Arispe	$7.71	95
103	Luzerne	$7.69	111
104	Westwood	$7.67	96
105	Kinross	$7.57	80
106	Bernard	$7.56	117
107	Braddyville	$7.49	142
108	Garber	$7.35	76
109	Franklin	$7.31	133
110	Greenville	$7.24	69
111	Spragueville	$7.20	92
112	Weldon	$7.18	134
113	Craig	$7.01	78
114	Brunsville	$6.95	128
115	Zwingle	$6.93	86
116	Pleasant Plain	$6.79	83
117	Houghton	$6.73	129
118	Williamson	$6.72	126
119	Willey	$6.69	72
120	Lincoln	$6.32	119
121	Tennant	$6.29	83
122	Gravity	$6.18	149
123	Ackworth	$5.90	117
124	Springbrook	$5.79	145
125	Harper	$5.29	117
126	Panorama Park	$4.62	142
127	Keomah Village	$3.15	107
128	Mcintire	$2.78	115
129	Graf	$2.56	76
130	Centralia	$2.41	117
131	New Liberty	$2.27	141
132	North Buena Vista	$1.78	107
133	Balltown	$0.12	78

The $8.10 limit

Macksburg’s general levy is $6.17 per $1,000 of taxable value in FY27, $1.93 below the limit.⁴ 887 of 934 Iowa cities have a higher general levy. All cities.

$8.10

FY23 $8.10 · FY24 $8.10 · FY25 $6.55 · FY26 $6.36 · FY27 $6.17 (before FY25, the general levy alone)

Outside the limit: $2.63 more⁵

Liability, property & self insurance costs$1.58 · $6,536
Debt Service Levy$1.05 · $4,591

Tax increment financing (TIF)

$223,800 of taxable value in Macksburg is in TIF districts’ increment (4% of the city’s taxable value), 2025 valuations, taxed in FY27.⁶

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 $1,735 of the city’s own.

Winterset From Orient-Macksburg schools$2,087
Madison County$1,002

Year	TIF revenue
FY21	$287,969
FY22	$29,912

Show the numbers

Year	TIF revenue
FY21	$287,969
FY22	$29,912

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$25,54270%
Liability, property & self insurance costs$6,53618%
Debt Service Levy$4,59113%

Budget and spending

Reading a local budget

Where each dollar of Macksburg’s budget goes, FY26

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 134 Iowa cities closest in size (70–150 people).

Where it goes	Of each dollar	Cities this size (134)
Public Works	43¢	30¢
General Government	29¢	27¢
Culture and Recreation	14¢	7¢
Community and Economic Development	7¢	2¢
Debt Service	6¢	1¢
Everything else	1¢	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$47,11149%
General Government$22,65024%
Culture and Recreation$15,22616%
Community and Economic Development$5,0005%
Debt Service$4,6745%
Public Safety$8181%

Budget compared with what it spent, FY23

Function	Budget	Spent
Public Works	$47,500	$33,929
Public Safety	$1,259	$615
Health and Social Services	$0	$0
General Government	$12,775	$15,769
Debt Service	$0	$0
Culture and Recreation	$10,326	$5,799
Community and Economic Development	$10,500	$9,265
Capital Projects	$0	$0
Business Type / Enterprise	$0	$0

What it spent each year

FY24 left out⁸

$376,376

$69,215

Debt, reserves and audits

How local debt works · What an audit tells you

What Macksburg owes

$27,143 at June 30, 2026: $280 per resident. 676th most per resident of 939 Iowa places of its kind (the list).⁹

$32,861

$27,143

June 30	Owed	Per resident
2026	$27,143	$280
2025	$30,550	$315
2024	$32,861	$339
2023	$0	$0
2022	$0	$0
2021	$0	$0
2020	$0	$0
2019	$0	$0
2018	$0	$0
2017	$0	$0
2016	$0	$0
2015	$0	$0
2014	$0	$0
2013	$0	$0
2012	$0	$0
2011	$0	$0
2010	$16,823	$173

Show the numbers

June 30	Owed	Per resident
2026	$27,143	$280
2025	$30,550	$315
2024	$32,861	$339
2023	$0	$0
2022	$0	$0
2021	$0	$0
2020	$0	$0
2019	$0	$0
2018	$0	$0
2017	$0	$0
2016	$0	$0
2015	$0	$0
2014	$0	$0
2013	$0	$0
2012	$0	$0
2011	$0	$0
2010	$16,823	$173

Up 61% since 2010.

The 5% limit¹⁰

General obligation debt is $0, 0% of the limit of about $438,405 (5% of $8.8M, the full value of its taxable property in 2024).

1 obligation at June 30, 2026

Kind	For	Paid off by	Owed
Loans	City of Macksburg Maintenance Building	2028	$27,143

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. Macksburg’s latest audit has them: Periodic Examination, period ending Thursday, March 31, 2022 (PDF).

Audits¹²

The latest: Periodic Examination for the period ending Thursday, March 31, 2022 (PDF), released Monday, December 12, 2022, by a CPA firm.

1 earlier report for Macksburg

Periodic Examination, period ending Monday, June 30, 2014Wednesday, October 1, 2014

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: $9,122 in FY25, down 5% since FY19 while prices rose 25%, so it buys 24% less. Grants are below.

Show the numbers

Source	FY22	FY23	FY24	FY25
Road Use Tax (streets)	$7,015	$8,833	$9,073	$9,122

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.

$193

Year	Grants and projects
FY19	$193
FY20	$0
FY21	$0
FY22	$0
FY23	$0
FY24	$0
FY25	$0

Show the numbers

Year	Grants and projects
FY19	$193
FY20	$0
FY21	$0
FY22	$0
FY23	$0
FY24	$0
FY25	$0

Has it kept up with prices?

Each source from FY19 to FY25, after inflation.

Road Use Tax (streets)−24%$9,592 → $9,122, down 5% since FY19 while prices rose 25%, so it buys 24% 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 28% since FY19 while prices rose 25%, so it buys 2% more.

$23,439

$13,566

Federal grants, for comparison: $7,746 in FY22.

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 · 2

Macksburg City Council At-Large

3 seats: the top 3 win.

Logan Lande Winner1741.5%
Rhonda Dean Winner1331.7%
Rick Bruett Winner1126.8%

Macksburg Mayor

Kevin L. Jackson Unopposed13100.0%

Local races from civicAPI and county auditors for Macksburg; 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.

Macksburg City Council At-Large (2 seats)
Now held by Matt Owens, Jimi Davis
Macksburg Mayor
Now held by Kevin L. Jackson

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

Amy Sinclair (Sen. 12)Ray Sorensen (Rep. 23)

U.S. House:District 3

Madison County Orient-Macksburg schools

Notes

For a $200,000 home with the homestead credit, at the combined rate in most of the city. Some parts of the city pay a different rate (special districts, tax increment financing districts). ↩
Cities adopt their budgets each spring for the year starting July 1. ↩
FY27 rates from the Department of Management. A higher rate isn’t always a bigger bill: it depends on how much property there is to tax. Sizes: Census Bureau 2024 estimates. ↩
Iowa Code section 384.1, as changed by House File 718 (2023). Until FY25 a city’s regular general levy was capped at $8.10 by itself, and a city at the cap could add an emergency levy of up to $0.27. From FY25 the general levy and several smaller levies were combined into one “consolidated” general levy with an $8.10 limit; a city whose combined rate was above $8.10 lowers it in steps, in years its taxable value grows by more than the law allows, until it reaches $8.10. So years before FY25 aren’t directly comparable with later ones. ↩
Levies outside the limit are each set aside for one purpose and have their own rules: debt service pays back bonds voters or the council approved, employee benefits cover pensions and insurance, and some (transit, an airport, insurance costs) have their own caps in state law. ↩
Tax increment financing: when a city sets up a TIF district, the taxable value there is frozen at a “base”. Taxes on the base go to every government as usual; taxes on the growth in value since (the “increment”) go to the city’s TIF fund to pay for the project, such as roads, utilities or a developer rebate, until the district ends. From the state’s valuation file (Iowa Data Hub), valuation year 2025. ↩
This multiplies the taxable value in the city’s TIF districts by each government’s rate on TIF value. It is not the money each government lost: without TIF, the same taxes would be spread over a bigger base, so rates would be lower for everyone; the state’s school aid formula makes up much of a school district’s share; and some of the value might not have been built without TIF. Each government still gets its debt service levy on TIF value, and a school district its physical plant and equipment and instructional support levies; those aren’t counted here. Community colleges, assessors and other smaller levies are left out. ↩
The state’s FY24 spending file repeats the year before for nearly every Iowa city, so that year isn’t shown. ↩
From the reports each government files with the Treasurer of State’s debt reporting site. “Per resident” divides by the population the site lists, the same figure for every year, so the trend shows the debt itself changing. ↩
Article XI, section 3 of the Iowa Constitution limits a county, city or school district’s debt to 5% of the value of the taxable property in it. Iowa applies the limit to the full (100%) value, before the rollback, and it covers general obligation debt, backed by property taxes; revenue bonds repaid only from fees, like water bills, don’t count. Iowa Funnel compares general obligation debt with 5% of the value two years earlier, as the last tax lists before the year; a government’s own bond documents state its exact figure. ↩
The Department of Management’s city budget and annual report files on the Iowa Data Hub give revenue and spending by city, but no beginning or ending fund balances. A city’s audit or annual financial report has them, in its statement of net position and its fund balance schedules. ↩
From the Auditor of State’s list of audit reports. Every Iowa city, county and school district is audited or examined: larger ones each year by a CPA firm or the Auditor of State, small cities every few years. Findings are problems the auditors report, from weak controls over cash to breaking a law. ↩
From the city’s annual financial reports to the state (Iowa Data Hub, city actual revenues). “Today’s dollars” adjusts each year by the consumer price index for the Midwest, so a flat line in today’s dollars means the money buys the same as before. ↩
Iowa Code §376.4(1)(a): nomination papers are filed 71 to 47 days before the election, by 5:00 p.m. on the last day. Cities that may hold a primary election file earlier: 85 to 68 days before. ↩
Expected seats come from when each seat was last elected and its term. Filed candidates come from civicAPI and, in Black Hawk, Johnson and Scott counties, the auditor’s published candidate list, read weekly while filing is open. Check with the county auditor or city clerk before relying on it. Only names are shown. ↩
Iowa Code §39.2(4) (2026), paragraph d: “For any political subdivision of this state, if the special election is in whole or in part for the question of issuing bonds or other indebtedness, the first Tuesday after the first Monday in November.” This applies to bond elections on or after July 1, 2023. Subsection 2 adds that “a special election for a city, school district, or merged area shall not be scheduled to coincide with the general election.” A few kinds of elections follow their own rules (“unless otherwise provided by law”). ↩
Legislative and congressional districts that cover Macksburg; percentages are rough shares of its area. These lawmakers write the state laws and budget Macksburg works within. ↩

Sources: City budgets and levies from the Department of Management; tax rates from the Iowa Data Hub; state payments from the Department of Revenue; prices from the consumer price index; legislative districts from Census Bureau maps.

Macksburg

Who runs it

Meetings and agendas

Property taxes

Who gets a property owner’s tax bill in Macksburg

Rates over time

Compared with places this size3

The $8.10 limit

Outside the limit: $2.63 more5

Tax increment financing (TIF)

What that value would raise at each government’s rate, FY277

The city’s levies, FY27

Budget and spending

Where each dollar of Macksburg’s budget goes, FY26

Planned spending, FY27

What it spent each year

Debt, reserves and audits

What Macksburg owes

The 5% limit10

Money in reserve

Audits12

State money

What the state pays the city every year

Grants and project money

Has it kept up with prices?

Collected by the state for the city

Business awards

Elections

Most recent: November 4, 2025

Who has filed for Tuesday, November 2, 2027

Past ballot measures

When a measure can be on the ballot

Related places

At the Statehouse and in Congress17

Compared with places this size³

Outside the limit: $2.63 more⁵

What that value would raise at each government’s rate, FY27⁷

The 5% limit¹⁰

Audits¹²

At the Statehouse and in Congress¹⁷