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Local taxes › Mahaska County › Oskaloosa

City

Oskaloosa

Mahaska County · How cities work

$3,120 a yearproperty tax on a $200,000 home here, FY27, for every local government ($37.05 per $1,000 of taxable value)1
$1,220 a yearof that goes to the city ($14.47 per $1,000)
$6.6Mproperty taxes the city levies, FY27
$18.2Mcity 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.

  • Andy HolmbergOskaloosa City Council At-Large · elected November 4, 2025
  • David KrutzfeldtOskaloosa Mayor · elected November 4, 2025
  • Janet HermsenOskaloosa City Council Ward 1 · elected November 4, 2025
  • Javin SwordOskaloosa City Council At-Large · elected November 4, 2025
  • Ronda AlmondOskaloosa City Council Ward 3 · elected November 4, 2025
  • Andy HolmbergOskaloosa City Council Special Election · elected August 5, 2025
  • Bob DrostOskaloosa City Council Ward 2 · elected November 7, 2023
  • Joe CaligiuriOskaloosa City Council At-Large · elected November 7, 2023
  • Steve BurnettOskaloosa City Council Ward 4 · 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 Oskaloosa

Homes and businesses in most of Oskaloosa pay a combined $37.05 per $1,000 of taxable value (FY27). They pay it all to the Mahaska County treasurer, who passes each government its share; the city sets and gets only its own piece, $14.47. Estimate your bill.

Rates over time

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

YearCombinedCity’s own
FY20$37.90$13.97
FY21$38.71$14.18
FY22$38.15$14.30
FY23$37.46$14.30
FY24$38.58$15.63
FY25$38.52$15.41
FY26$37.87$14.46
FY27$37.05$14.47
Show the numbers
YearCombinedCity’s own
FY20$37.90$13.97
FY21$38.71$14.18
FY22$38.15$14.30
FY23$37.46$14.30
FY24$38.58$15.63
FY25$38.52$15.41
FY26$37.87$14.46
FY27$37.05$14.47

Compared with places this size3

Oskaloosa’s city property tax rate of $14.47 per $1,000 is the 11th lowest of 23 Iowa cities with 7,800–17,000 people. The middle of the group is $14.89.

Keokuk: $19.68Fort Madison: $18.84Denison: $18.69Perry: $17.91Waverly: $17.53Newton: $17.10Fairfield: $16.69Webster City: $16.51Grinnell: $15.60Storm Lake: $15.17Boone: $15.13Norwalk: $14.89Spencer: $13.84Indianola: $13.33Pleasant Hill: $12.10Mount Pleasant: $11.94Carroll: $11.25Le Mars: $11.18Sioux Center: $11.05Bondurant: $10.82Pella: $10.75Grimes: $10.70Oskaloosa: $14.47$10.70 lowest$19.68 highestmiddle
See all 23
#PlaceRate per $1,000People
1Keokuk$19.689,462
2Fort Madison$18.849,983
3Denison$18.698,302
4Perry$17.918,046
5Waverly$17.5310,576
6Newton$17.1015,709
7Fairfield$16.699,511
8Webster City$16.517,763
9Grinnell$15.609,495
10Storm Lake$15.1711,627
11Boone$15.1312,461
12Norwalk$14.8915,396
13Oskaloosa$14.4711,575
14Spencer$13.8411,418
15Indianola$13.3316,297
16Pleasant Hill$12.1011,942
17Mount Pleasant$11.948,509
18Carroll$11.2510,125
19Le Mars$11.1810,674
20Sioux Center$11.058,675
21Bondurant$10.829,511
22Pella$10.7510,965
23Grimes$10.7017,266

The $8.10 limit

Oskaloosa’s general levy is $8.02 per $1,000 of taxable value in FY27, $0.08 below the limit.4 409 of 934 Iowa cities have a higher general levy. All cities.

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

Outside the limit: $6.45 more5

  • Total Employee Benefit Levies$3.72 · $1.7M
  • Debt Service Levy$1.83 · $865,789
  • Liability, property & self insurance costs$0.90 · $404,913

Tax increment financing (TIF)

$19.9M of taxable value in Oskaloosa is in TIF districts’ increment (4% of the city’s taxable value), 2025 valuations, taxed in FY27.6 It budgeted $437,527 in TIF revenue for FY25.

$401,954
$362,199

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 $250,936 of the city’s own.

  • Oskaloosa schools$252,150
  • Mahaska County$74,426
YearTIF revenue
FY16$13,771
FY17$298,643
FY18$347,642
FY19$200,229
FY20$292,639
FY21$401,954
FY22$228,575
FY23$362,199
Show the numbers
YearTIF revenue
FY16$13,771
FY17$298,643
FY18$347,642
FY19$200,229
FY20$292,639
FY21$401,954
FY22$228,575
FY23$362,199

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$3.6M55%
  • Total Employee Benefit Levies$1.7M26%
  • Debt Service Levy$865,78913%
  • Liability, property & self insurance costs$404,9136%

Budget and spending

Reading a local budget

Where each dollar of Oskaloosa’s budget goes, FY26

Business Type / Enterprise: 48¢ of every dollar48¢Capital Projects: 13¢ of every dollar13¢Public Safety: 13¢ of every dollar13¢Public Works: 7¢ of every dollarCulture and Recreation: 6¢ of every dollarEverything else: 12¢ of every dollar12¢

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 22 Iowa cities closest in size (7,800–17,000 people).

Where it goesOf each dollarCities this size (22)
Business Type / Enterprise48¢36¢
Capital Projects13¢23¢
Public Safety13¢13¢
Public Works7¢6¢
Culture and Recreation6¢7¢
Everything else12¢15¢

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 Safety$5.6M31%
  • Capital Projects$3.5M19%
  • Culture and Recreation$2.3M13%
  • Public Works$2.1M11%
  • Debt Service$1.8M10%
  • General Government$1.7M9%
  • Community and Economic Development$1.3M7%

The state’s FY27 file doesn’t include business type / enterprise yet ($16.2M in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$1.9M$1.6M
Public Safety$3.7M$4.1M
Health and Social Services$0$0
General Government$1.2M$1.1M
Debt Service$1.7M$1.7M
Culture and Recreation$1.6M$1.4M
Community and Economic Development$726,189$534,972
Capital Projects$3.2M$3.1M
Business Type / Enterprise$13.0M$8.6M

What it spent each year

FY24 left out8

$39.3M

Oskaloosa’s own budget documents

The adopted budgets, resolutions and hearing notices the city posts, often weeks before the state publishes the figures. The city’s finance page

18 older

Debt, reserves and audits

How local debt works · What an audit tells you

What Oskaloosa owes

$18.5M at June 30, 2026: $1,601 per resident. 441st most per resident of 939 Iowa places of its kind (the list).9

$22.8M
$18.5M
June 30OwedPer resident
2026$18.5M$1,601
2025$20.5M$1,777
2024$18.5M$1,604
2023$19.2M$1,658
2022$20.9M$1,807
2021$22.8M$1,974
2020$21.2M$1,831
2019$10.1M$878
2018$8.3M$717
2017$6.5M$562
2016$7.5M$649
2015$5.0M$433
2014$6.2M$534
2013$7.4M$638
2012$8.5M$739
2011$9.9M$859
2010$11.4M$990
Show the numbers
June 30OwedPer resident
2026$18.5M$1,601
2025$20.5M$1,777
2024$18.5M$1,604
2023$19.2M$1,658
2022$20.9M$1,807
2021$22.8M$1,974
2020$21.2M$1,831
2019$10.1M$878
2018$8.3M$717
2017$6.5M$562
2016$7.5M$649
2015$5.0M$433
2014$6.2M$534
2013$7.4M$638
2012$8.5M$739
2011$9.9M$859
2010$11.4M$990

Up 62% since 2010.

The 5% limit10

General obligation debt is $12.5M, 33% of the limit of about $37.8M (5% of $756.9M, the full value of its taxable property in 2024).

11 obligations at June 30, 2026
KindForPaid off byOwed
General ObligationConstruction of an Early Childcare Education and Recreation Building. Paid with LOST revenue.2037$7.5M
Revenue BondsSRF Planning and Design Loan for a wastewater plant.2027$2.9M
General ObligationConstruction of SE Connector2040$2.7M
Revenue BondsInflow and Infiltration Improvements2033$1.9M
General ObligationFire Station, Pumper Truck and Refunding2030$1.1M
General ObligationMeadow Creek Street Improvements2031$870,000
Revenue BondsInflow & Infiltration Improvements and 2019 Sanitary Sewer Improvements.2029$620,000
Revenue BondsPhase 3 Division 1 of the wastewater collection system improvement projects located throughout Oskaloosa.2030$538,000
General ObligationLacey Roads Improvements2028$385,000
Capital Leases/Lease to PurchaseLease city hall phones2030$27,025
Capital Leases/Lease to PurchaseCopier Lease Agreement2026$1,268

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. Oskaloosa’s latest audit has them: Financial Statement, period ending Monday, June 30, 2025 (PDF).

Audits12

The latest: Financial Statement for the period ending Monday, June 30, 2025 (PDF), released Monday, January 12, 2026, by a CPA firm.

16 earlier reports for Oskaloosa

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: $2.0M in FY25, up 21% since FY19 while prices rose 25%, so it buys 3% less. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$1.6M$1.6M$1.6M$1.6M
Commercial and industrial tax replacement (“backfill”)$138,907$121,443$335,466$334,141

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.

$620,708
$12,015
  • State grants$12,015100%
YearGrants and projects
FY19$10,478
FY20$10,155
FY21$10,771
FY22$9,231
FY23$620,708
FY24$43,715
FY25$12,015
Show the numbers
YearGrants and projects
FY19$10,478
FY20$10,155
FY21$10,771
FY22$9,231
FY23$620,708
FY24$43,715
FY25$12,015

Has it kept up with prices?

Each source from FY19 to FY25, after inflation.

  • Road Use Tax (streets)−12%$1.5M → $1.6M, up 10% since FY19 while prices rose 25%, so it buys 12% less
  • Commercial and industrial tax replacement (“backfill”)+94%$137,180 → $334,141, up 144% since FY19 while prices rose 25%, so it buys 94% 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 67% since FY19 while prices rose 25%, so it buys 33% more.

$1.7M

Federal grants, for comparison: $586,760 in FY25.

Business awards

Every award statewide

State economic development awards

2 businesses have state awards in OSKALOOSA: $1.5M in grants, loans and tax benefits, for 300 jobs. Closed projects promised 6 jobs; 6 were there at the end.14

  • Clow Valve Company
    High Quality Jobs Program · FY23 · Under contract: Building · 294 jobs required
    $1.2M
  • Clow Valve Company
    High Quality Jobs Program · FY18 · Closed: Met its contract · 6 jobs required, 6 at the end
    $305K

Community college new jobs training: 5 contracts since 2005 worth $2.1M, for 198 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)15.

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

Most recent: November 4, 2025

Ballot measures · 1

Failed Yes 46.0% (687) · No 54.0% (805)

Passes with more yes votes than no.

City · 4

2 seats: the top 2 win.

Local races from civicAPI and county auditors for Oskaloosa; 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.

  • Oskaloosa City Council At-Large
    Now held by Joe Caligiuri
  • Oskaloosa City Council Ward 2
    Now held by Bob Drost
  • Oskaloosa City Council Ward 4
    Now held by Steve Burnett
  • Oskaloosa Mayor
    Now held by David Krutzfeldt

Candidates as county auditors and civicAPI list them; a filing can take a few days to appear here16.

Past ballot measures

  • Public Measure OKNovember 4, 2025

    Failed Yes 46.0% (687) · No 54.0% (805)

    Passes with more yes votes than no.

  • Public Measure OMNovember 7, 2023

    Failed Yes 39.2% (420) · No 60.8% (651)

    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 ballot17.

Related places

At the Statehouse and in Congress18

Adrian Dickey (Sen. 44)Helena Hayes (Rep. 88)

U.S. House:District 1

Mahaska CountyOskaloosa schools