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Local taxes › Madison County › Patterson

City

Patterson

Madison County · How cities work

$3,140 a yearproperty tax on a $200,000 home here, FY27, for every local government ($37.31 per $1,000 of taxable value)1
$1,080 a yearof that goes to the city ($12.84 per $1,000)
$37,146property taxes the city levies, FY27
$106,706city 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.

  • Beverly JenksPatterson City Council At-Large · elected November 4, 2025
  • Peral FauxPatterson City Council At-Large · elected November 4, 2025
  • Rollie E. Robbins IIIPatterson Mayor · elected November 4, 2025
  • Angela RobbinsPatterson City Council At-Large · elected November 7, 2023
  • Jeff BencePatterson City Council At-Large · elected November 7, 2023
  • Stephanie WalkerPatterson 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 Patterson

Homes and businesses in most of Patterson pay a combined $37.31 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, $12.84. Estimate your bill.

  • Winterset schools$15.5542%
  • City of Patterson$12.8434%
  • Madison County$4.7013%
  • Madison County Memorial Hospital$2.767%
  • Des Moines Area Community College$0.812%
  • Madison County Assessor$0.431%
  • Madison County Extension (ISU Extension and Outreach)$0.23<1%

Rates over time

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

YearCombinedCity’s own
FY20$38.13$11.09
FY21$38.14$11.12
FY22$41.77$14.66
FY23$40.39$14.64
FY24$40.53$14.72
FY25$39.41$14.06
FY26$38.31$13.44
FY27$37.31$12.84
Show the numbers
YearCombinedCity’s own
FY20$38.13$11.09
FY21$38.14$11.12
FY22$41.77$14.66
FY23$40.39$14.64
FY24$40.53$14.72
FY25$39.41$14.06
FY26$38.31$13.44
FY27$37.31$12.84

Compared with places this size3

Patterson’s city property tax rate of $12.84 per $1,000 is the 68th highest of 199 Iowa cities with 120–260 people. The middle of the group is $11.37.

Brayton: $25.07Harris: $23.13Fenton: $22.05Soldier: $21.92Coulter: $21.80Chelsea: $21.61Smithland: $21.12Volga: $20.23Alta Vista: $19.88Arthur: $19.86Coin: $19.59Rowan: $19.53Chester: $19.30Bouton: $19.25Garden Grove: $19.20Hastings: $18.95Swaledale: $18.62Cumberland: $18.42Jamaica: $18.24Hillsboro: $17.68Bristow: $17.39Woolstock: $17.26Pisgah: $17.09Lakota: $16.84Marble Rock: $16.78Auburn: $16.65Prescott: $16.53Monmouth: $16.41Blockton: $16.37Montour: $16.37Geneva: $16.25Corwith: $16.22Deep River: $16.18Waucoma: $16.17Little Sioux: $15.74Moorhead: $15.68Onslow: $15.63Linden: $15.62Woodburn: $15.59Kamrar: $15.47Greeley: $15.23Goodell: $15.16Riverton: $14.94Marathon: $14.89Ladora: $14.74Magnolia: $14.68Bagley: $14.63Davis City: $14.45Lucas: $14.40Crystal Lake: $14.36Steamboat Rock: $14.19Westgate: $14.05Palmer: $13.89Kellerton: $13.60Quimby: $13.58Ayrshire: $13.55Searsboro: $13.55Meservey: $13.43Leland: $13.31Harcourt: $13.21Calumet: $13.16Ridgeway: $13.10Farmersburg: $13.09Portsmouth: $13.05Clutier: $13.03Silver City: $12.87Delaware: $12.86Martelle: $12.83Malcom: $12.82Clemons: $12.69Blencoe: $12.57Kensett: $12.47Millersburg: $12.40Aurora: $12.40Bridgewater: $12.29Cushing: $12.18Hanlontown: $12.17Stout: $12.14Webb: $12.10Paton: $12.09Decatur: $12.08Kiron: $12.03Rembrandt: $12.03Shambaugh: $11.98Lone Rock: $11.92East Peru: $11.89New Providence: $11.88Henderson: $11.85Parnell: $11.78Reasnor: $11.76Ledyard: $11.74Joice: $11.72Cantril: $11.69Wadena: $11.65Exline: $11.60Beaman: $11.54Delta: $11.52College Springs: $11.44Holland: $11.37Mallard: $11.28Renwick: $11.16Linn Grove: $11.15Dundee: $11.14Randolph: $11.08Leighton: $11.07Rake: $11.05Somers: $10.99Frederika: $10.99Havelock: $10.95Alexander: $10.90Goose Lake: $10.89Lambs Grove: $10.78Wallingford: $10.75Hornick: $10.74Woden: $10.68Cleghorn: $10.49Barnes City: $10.44Stockton: $10.37Randall: $10.35Dedham: $10.28Deloit: $10.28Protivin: $10.28Meriden: $10.28Drakesville: $10.24Hancock: $10.13La Motte: $10.09Melvin: $10.05Defiance: $10.05Barnum: $9.96Panama: $9.85Grafton: $9.83Clare: $9.81Tingley: $9.81Ionia: $9.65Van Wert: $9.62Rock Falls: $9.61Kirkville: $9.59Luxemburg: $9.58Superior: $9.58Rippey: $9.42Hamilton: $9.35Floris: $9.29Mitchell: $9.22Westphalia: $9.18Elberon: $9.16Dixon: $9.03Blairsburg: $8.93Prairieburg: $8.91Oakville: $8.89Welton: $8.86Luther: $8.83Harvey: $8.71Washta: $8.65Moorland: $8.61Pilot Mound: $8.54Ollie: $8.44Thor: $8.38Rowley: $8.31South English: $8.27Thurman: $8.26Boxholm: $8.11Fostoria: $8.10Low Moor: $8.10Westfield: $8.10Laurel: $8.10Lineville: $8.10Vincent: $8.09Lockridge: $7.92Mount Auburn: $7.86Haverhill: $7.86Grand River: $7.86Olds: $7.86Castalia: $7.86Dickens: $7.86Rose Hill: $7.86West Chester: $7.82Mcclelland: $7.79Lidderdale: $7.68Pulaski: $7.58Fredonia: $7.55Braddyville: $7.49Alvord: $7.41Franklin: $7.31Weldon: $7.18Brunsville: $6.95Packwood: $6.77Houghton: $6.73Williamson: $6.72Keswick: $6.49Lincoln: $6.32Gravity: $6.18Oakland Acres: $5.88Springbrook: $5.79Maysville: $5.77Panorama Park: $4.62Sherrill: $2.66Rickardsville: $2.27New Liberty: $2.27Patterson: $12.84$2.27 lowest$25.07 highestmiddle
See all 199
#PlaceRate per $1,000People
1Brayton$25.07138
2Harris$23.13145
3Fenton$22.05250
4Soldier$21.92176
5Coulter$21.80220
6Chelsea$21.61207
7Smithland$21.12184
8Volga$20.23200
9Alta Vista$19.88219
10Arthur$19.86218
11Coin$19.59171
12Rowan$19.53118
13Chester$19.30134
14Bouton$19.25125
15Garden Grove$19.20173
16Hastings$18.95157
17Swaledale$18.62136
18Cumberland$18.42248
19Jamaica$18.24196
20Hillsboro$17.68158
21Bristow$17.39139
22Woolstock$17.26141
23Pisgah$17.09248
24Lakota$16.84261
25Marble Rock$16.78258
26Auburn$16.65253
27Prescott$16.53186
28Monmouth$16.41129
29Blockton$16.37123
30Montour$16.37199
31Geneva$16.25137
32Corwith$16.22259
33Deep River$16.18243
34Waucoma$16.17235
35Little Sioux$15.74170
36Moorhead$15.68186
37Onslow$15.63198
38Linden$15.62206
39Woodburn$15.59133
40Kamrar$15.47178
41Greeley$15.23216
42Goodell$15.16139
43Riverton$14.94243
44Marathon$14.89221
45Ladora$14.74223
46Magnolia$14.68194
47Bagley$14.63230
48Davis City$14.45178
49Lucas$14.40176
50Crystal Lake$14.36243
51Steamboat Rock$14.19261
52Westgate$14.05190
53Palmer$13.89137
54Kellerton$13.60241
55Quimby$13.58245
56Ayrshire$13.55128
57Searsboro$13.55129
58Meservey$13.43212
59Leland$13.31240
60Harcourt$13.21257
61Calumet$13.16144
62Ridgeway$13.10261
63Farmersburg$13.09264
64Portsmouth$13.05187
65Clutier$13.03209
66Silver City$12.87244
67Delaware$12.86139
68Patterson$12.84176
69Martelle$12.83250
70Malcom$12.82257
71Clemons$12.69135
72Blencoe$12.57223
73Kensett$12.47256
74Millersburg$12.40135
75Aurora$12.40165
76Bridgewater$12.29145
77Cushing$12.18225
78Hanlontown$12.17200
79Stout$12.14194
80Webb$12.10139
81Paton$12.09217
82Decatur$12.08174
83Kiron$12.03262
84Rembrandt$12.03199
85Shambaugh$11.98161
86Lone Rock$11.92143
87East Peru$11.89119
88New Providence$11.88233
89Henderson$11.85140
90Parnell$11.78190
91Reasnor$11.76157
92Ledyard$11.74118
93Joice$11.72206
94Cantril$11.69224
95Wadena$11.65201
96Exline$11.60157
97Beaman$11.54155
98Delta$11.52257
99College Springs$11.44172
100Holland$11.37261
101Mallard$11.28255
102Renwick$11.16228
103Linn Grove$11.15155
104Dundee$11.14193
105Randolph$11.08183
106Leighton$11.07153
107Rake$11.05179
108Somers$10.99121
109Frederika$10.99206
110Havelock$10.95127
111Alexander$10.90165
112Goose Lake$10.89250
113Lambs Grove$10.78174
114Wallingford$10.75154
115Hornick$10.74255
116Woden$10.68183
117Cleghorn$10.49235
118Barnes City$10.44152
119Stockton$10.37171
120Randall$10.35156
121Dedham$10.28221
122Deloit$10.28246
123Protivin$10.28264
124Meriden$10.28175
125Drakesville$10.24170
126Hancock$10.13199
127La Motte$10.09235
128Melvin$10.05196
129Defiance$10.05248
130Barnum$9.96186
131Panama$9.85234
132Grafton$9.83212
133Clare$9.81133
134Tingley$9.81146
135Ionia$9.65220
136Van Wert$9.62175
137Rock Falls$9.61143
138Kirkville$9.59159
139Luxemburg$9.58240
140Superior$9.58127
141Rippey$9.42217
142Hamilton$9.35125
143Floris$9.29119
144Mitchell$9.22118
145Westphalia$9.18133
146Elberon$9.16178
147Dixon$9.03204
148Blairsburg$8.93175
149Prairieburg$8.91156
150Oakville$8.89198
151Welton$8.86124
152Luther$8.83147
153Harvey$8.71242
154Washta$8.65206
155Moorland$8.61169
156Pilot Mound$8.54155
157Ollie$8.44196
158Thor$8.38182
159Rowley$8.31264
160South English$8.27196
161Thurman$8.26162
162Boxholm$8.11177
163Fostoria$8.10229
164Low Moor$8.10242
165Westfield$8.10121
166Laurel$8.10214
167Lineville$8.10194
168Vincent$8.09125
169Lockridge$7.92245
170Mount Auburn$7.86162
171Haverhill$7.86164
172Grand River$7.86192
173Olds$7.86174
174Castalia$7.86141
175Dickens$7.86146
176Rose Hill$7.86156
177West Chester$7.82147
178Mcclelland$7.79147
179Lidderdale$7.68162
180Pulaski$7.58259
181Fredonia$7.55227
182Braddyville$7.49142
183Alvord$7.41216
184Franklin$7.31133
185Weldon$7.18134
186Brunsville$6.95128
187Packwood$6.77186
188Houghton$6.73129
189Williamson$6.72126
190Keswick$6.49238
191Lincoln$6.32119
192Gravity$6.18149
193Oakland Acres$5.88178
194Springbrook$5.79145
195Maysville$5.77155
196Panorama Park$4.62142
197Sherrill$2.66176
198Rickardsville$2.27204
199New Liberty$2.27141

The $8.10 limit

Patterson’s general levy is $7.78 per $1,000 of taxable value in FY27, $0.32 below the limit.4 710 of 934 Iowa cities have a higher general levy. All cities.

FY23 $8.10 · FY24 $8.10 · FY25 $8.26 · FY26 $8.02 · FY27 $7.78 (before FY25, the general levy alone)

Outside the limit: $5.05 more5

  • Debt Service Levy$2.47 · $8,686
  • Liability, property & self insurance costs$1.97 · $5,312
  • Total Employee Benefit Levies$0.61 · $1,644

Tax increment financing (TIF)

$833,295 of taxable value in Patterson is in TIF districts’ increment (22% of the city’s taxable value), 2025 valuations, taxed in FY27.6 It budgeted $24,000 in TIF revenue for FY25.

$20,252
$19,674

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 $8,639 of the city’s own.

  • Winterset schools$7,772
  • Madison County$3,732
YearTIF revenue
FY16$10,717
FY17$10,637
FY18$11,693
FY19$14,915
FY20$17,382
FY21$20,252
FY22$19,563
FY23$19,674
Show the numbers
YearTIF revenue
FY16$10,717
FY17$10,637
FY18$11,693
FY19$14,915
FY20$17,382
FY21$20,252
FY22$19,563
FY23$19,674

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$20,96557%
  • Debt Service Levy$8,68624%
  • Liability, property & self insurance costs$5,31215%
  • Total Employee Benefit Levies$1,6444%

Budget and spending

Reading a local budget

Where each dollar of Patterson’s budget goes, FY26

Community and Economic Development: 27¢ of every dollar27¢General Government: 21¢ of every dollar21¢Business Type / Enterprise: 17¢ of every dollar17¢Public Works: 17¢ of every dollar17¢Debt Service: 11¢ of every dollar11¢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 197 Iowa cities closest in size (120–260 people).

Where it goesOf each dollarCities this size (197)
Community and Economic Development27¢1¢
General Government21¢21¢
Business Type / Enterprise17¢31¢
Public Works17¢24¢
Debt Service11¢2¢
Everything else6¢18¢

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.

  • Community and Economic Development$28,00026%
  • General Government$26,95225%
  • Culture and Recreation$18,35217%
  • Public Works$17,60016%
  • Debt Service$15,50215%
  • Public Safety$3000%

The state’s FY27 file doesn’t include business type / enterprise yet ($18,000 in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$14,340$12,352
Public Safety$2,356$239
Health and Social Services$336$0
General Government$27,838$31,916
Debt Service$9,017$14,070
Culture and Recreation$9,260$15,417
Community and Economic Development$0$30,390
Capital Projects$19,000$0
Business Type / Enterprise$18,000$9,712

What it spent each year

FY24 left out8

$175,241
$143,449

Debt, reserves and audits

How local debt works · What an audit tells you

What Patterson owes

$54,248 at June 30, 2026: $308 per resident. 670th most per resident of 939 Iowa places of its kind (the list).9

$182,863
$54,248
June 30OwedPer resident
2026$54,248$308
2025$69,304$394
2024$84,520$480
2023$97,450$554
2022$113,047$642
2021$126,988$722
2020$155,972$886
2019$123,949$704
2018$151,964$863
2017$164,974$937
2016$182,863$1,039
2015$108,593$617
2014$125,620$714
2013$37,156$211
2012$37,156$211
2011$38,422$218
2010$38,422$218
Show the numbers
June 30OwedPer resident
2026$54,248$308
2025$69,304$394
2024$84,520$480
2023$97,450$554
2022$113,047$642
2021$126,988$722
2020$155,972$886
2019$123,949$704
2018$151,964$863
2017$164,974$937
2016$182,863$1,039
2015$108,593$617
2014$125,620$714
2013$37,156$211
2012$37,156$211
2011$38,422$218
2010$38,422$218

Up 41% since 2010.

The 5% limit10

General obligation debt is $39,940, 11% of the limit of about $354,665 (5% of $7.1M, the full value of its taxable property in 2024).

3 obligations at June 30, 2026
KindForPaid off byOwed
General ObligationGeneral Obligation Refunding Note2033$39,940
LoansNew Community Building2035$14,307
General ObligationGO Sewer Improvement & Refunding Note2033$0

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. Patterson’s latest audit has them: Periodic Examination, period ending Thursday, June 30, 2022 (PDF).

Audits12

The latest: Periodic Examination for the period ending Thursday, June 30, 2022 (PDF), released Wednesday, June 5, 2024, by the Auditor of State.

2 earlier reports for Patterson

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: $19,586 in FY25, up 49% since FY19 while prices rose 25%, so it buys 19% more. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$18,163$18,972$19,474$19,580
Commercial and industrial tax replacement (“backfill”)–––$6

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.

$5,500
$0
    YearGrants and projects
    FY19$5,500
    FY20$1,000
    FY21$0
    FY22$0
    FY23$0
    FY24$0
    FY25$0
    Show the numbers
    YearGrants and projects
    FY19$5,500
    FY20$1,000
    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)+19%$13,158 → $19,580, up 49% since FY19 while prices rose 25%, so it buys 19% more

    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 95% since FY19 while prices rose 25%, so it buys 55% more.

    $22,382
    $22,335

    Federal grants, for comparison: $12,037 in FY23.

    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

    2 seats: the top 2 win.

    Local races from civicAPI and county auditors for Patterson; 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.

    • Patterson City Council At-Large (3 seats)
      Now held by Angela Robbins, Jeff Bence, Stephanie Walker
    • Patterson Mayor
      Now held by Rollie E. Robbins III

    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 CountyWinterset schools