Local taxes › Mills County › Pacific Junction

City

Pacific Junction

$2,660 a yearproperty tax on a $200,000 home here, FY27, for every local government ($31.53 per $1,000 of taxable value)¹

$890 a yearof that goes to the city ($10.56 per $1,000)

$84,269property taxes the city levies, FY27

$462,828city 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 YoungPacific Junction Mayor · elected November 4, 2025
Dianna L. IrickPacific Junction City Council At-Large · elected November 4, 2025
Len NielandPacific Junction City Council At-Large · elected November 4, 2025
Matthew B. FritzPacific Junction City Council At-Large · elected November 4, 2025
Terry ParhamPacific Junction City Council At-Large · elected November 4, 2025
Dianna IrickPacific Junction City Council At-Large · elected November 7, 2023
Jamie WilliamsPacific Junction City Council At-Large · elected November 7, 2023
Matthew FritzPacific Junction City Council At-Large · elected November 7, 2023
Terry Lynn ParhamPacific Junction 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 Pacific Junction

Homes and businesses in most of Pacific Junction pay a combined $31.53 per $1,000 of taxable value (FY27). They pay it all to the Mills County treasurer, who passes each government its share; the city sets and gets only its own piece, $10.56. Estimate your bill.

Glenwood schools$12.9941%
City of Pacific Junction$10.5633%
Mills County$5.9019%
Iowa Western Community College$1.475%
Mills County Assessor$0.391%
Mills County Extension (ISU Extension and Outreach)$0.21<1%

Rates over time

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

Year	Combined	City’s own
FY20	$37.56	$12.47
FY21	$36.53	$11.61
FY22	$39.02	$13.61
FY23	$37.81	$13.23
FY24	$38.59	$13.46
FY25	$34.86	$11.96
FY26	$32.15	$10.76
FY27	$31.53	$10.56

Show the numbers

Year	Combined	City’s own
FY20	$37.56	$12.47
FY21	$36.53	$11.61
FY22	$39.02	$13.61
FY23	$37.81	$13.23
FY24	$38.59	$13.46
FY25	$34.86	$11.96
FY26	$32.15	$10.76
FY27	$31.53	$10.56

Compared with places this size³

Pacific Junction’s city property tax rate of $10.56 per $1,000 is the 54th highest of 131 Iowa cities with 70–150 people. The middle of the group is $9.49.

See all 131

#	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	Masonville	$11.00	98
51	Somers	$10.99	121
52	Havelock	$10.95	127
53	Numa	$10.80	69
54	Pacific Junction	$10.56	99
55	Oto	$10.45	71
56	Bradgate	$10.37	76
57	North Washington	$10.23	107
58	Dawson	$10.19	110
59	Hartwick	$9.90	91
60	Clare	$9.81	133
61	Tingley	$9.81	146
62	Rutland	$9.65	116
63	Rock Falls	$9.61	143
64	Superior	$9.58	127
65	Webster	$9.55	94
66	Martinsburg	$9.49	109
67	Larrabee	$9.41	116
68	Hamilton	$9.35	125
69	Wiota	$9.32	91
70	Floris	$9.29	119
71	Mitchell	$9.22	118
72	Westphalia	$9.18	133
73	Welton	$8.86	124
74	Archer	$8.84	116
75	Luther	$8.83	147
76	Fraser	$8.81	107
77	Macksburg	$8.81	103
78	Andover	$8.28	106
79	Carpenter	$8.10	92
80	Chillicothe	$8.10	79
81	Clio	$8.10	67
82	Rome	$8.10	112
83	Scarville	$8.10	75
84	Shannon City	$8.10	73
85	Struble	$8.10	72
86	Turin	$8.10	69
87	Unionville	$8.10	74
88	Westfield	$8.10	121
89	Vincent	$8.09	125
90	Buckeye	$7.94	82
91	Morrison	$7.86	101
92	Oyens	$7.86	88
93	Castalia	$7.86	141
94	Dickens	$7.86	146
95	Ralston	$7.86	76
96	Chatsworth	$7.86	72
97	West Chester	$7.82	147
98	Cromwell	$7.81	104
99	Mcclelland	$7.79	147
100	Arispe	$7.71	95
101	Luzerne	$7.69	111
102	Westwood	$7.67	96
103	Kinross	$7.57	80
104	Bernard	$7.56	117
105	Braddyville	$7.49	142
106	Garber	$7.35	76
107	Franklin	$7.31	133
108	Spring Hill	$7.26	68
109	Greenville	$7.24	69
110	Spragueville	$7.20	92
111	Weldon	$7.18	134
112	Craig	$7.01	78
113	Brunsville	$6.95	128
114	Zwingle	$6.93	86
115	Pleasant Plain	$6.79	83
116	Houghton	$6.73	129
117	Williamson	$6.72	126
118	Willey	$6.69	72
119	Lincoln	$6.32	119
120	Tennant	$6.29	83
121	Ackworth	$5.90	117
122	Springbrook	$5.79	145
123	Harper	$5.29	117
124	Panorama Park	$4.62	142
125	Keomah Village	$3.15	107
126	Mcintire	$2.78	115
127	Graf	$2.56	76
128	Centralia	$2.41	117
129	New Liberty	$2.27	141
130	North Buena Vista	$1.78	107
131	Balltown	$0.12	78

The $8.10 limit

Pacific Junction’s general levy is $7.94 per $1,000 of taxable value in FY27, $0.16 below the limit.⁴ 499 of 934 Iowa cities have a higher general levy. All cities.

$8.10

FY23 $8.10 · FY24 $8.10 · FY25 $8.26 · FY26 $8.02 · FY27 $7.94 (before FY25, the general levy alone)

Outside the limit: $2.62 more⁵

Liability, property & self insurance costs$1.95 · $15,410
Total Employee Benefit Levies$0.67 · $5,297

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$62,64475%
Liability, property & self insurance costs$15,41018%
Total Employee Benefit Levies$5,2976%

Budget and spending

Reading a local budget

Where each dollar of Pacific Junction’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 132 Iowa cities closest in size (70–150 people).

Where it goes	Of each dollar	Cities this size (132)
Capital Projects	81¢	2¢
General Government	13¢	27¢
Business Type / Enterprise	3¢	20¢
Public Works	2¢	30¢
Public Safety	1¢	9¢
Everything else	1¢	9¢

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.

Capital Projects$375,00081%
General Government$57,47412%
Public Safety$12,0173%
Public Works$10,0982%
Culture and Recreation$5,7391%
Community and Economic Development$2,5001%

The state’s FY27 file doesn’t include business type / enterprise yet ($18,500 in FY26), so this total is low.

Budget compared with what it spent, FY23

Function	Budget	Spent
Public Works	$49,927	$15,800
Public Safety	$129,389	$145,521
Health and Social Services	$0	$0
General Government	$77,755	$95,971
Debt Service	$0	$0
Culture and Recreation	$7,569	$6,126
Community and Economic Development	$5,000	$5,326
Capital Projects	$12.6M	$819,768
Business Type / Enterprise	$24,000	$20,929

What it spent each year

FY24 left out⁶

$6.3M

$609,234

Debt, reserves and audits

How local debt works · What an audit tells you

What Pacific Junction owes

No debt at June 30, 2026.⁷

$280,102

June 30	Owed	Per resident
2026	$0	$0
2025	$0	$0
2024	$0	$0
2023	$0	$0
2022	$29,729	$310
2021	$37,833	$394
2020	$102,129	$1,064
2019	$123,783	$1,289
2018	$165,137	$1,720
2017	$202,966	$2,114
2016	$242,241	$2,523
2015	$280,102	$2,918
2014	$188,000	$1,958
2013	$45,000	$469
2012	$60,000	$625
2011	$0	$0
2010	$0	$0

Show the numbers

June 30	Owed	Per resident
2026	$0	$0
2025	$0	$0
2024	$0	$0
2023	$0	$0
2022	$29,729	$310
2021	$37,833	$394
2020	$102,129	$1,064
2019	$123,783	$1,289
2018	$165,137	$1,720
2017	$202,966	$2,114
2016	$242,241	$2,523
2015	$280,102	$2,918
2014	$188,000	$1,958
2013	$45,000	$469
2012	$60,000	$625
2011	$0	$0
2010	$0	$0

Down 100% since 2012.

The 5% limit⁸

General obligation debt is $0, 0% of the limit of about $713,682 (5% of $14.3M, the full value of its taxable property in 2024).

Money in reserve

The state’s budget files don’t include cities’ fund balances⁹. Pacific Junction’s latest audit has them: Financial Statement, period ending Friday, June 30, 2023 (PDF).

Audits¹⁰

The latest: Financial Statement for the period ending Friday, June 30, 2023 (PDF), released Friday, October 11, 2024, by a CPA firm.

4 earlier reports for Pacific Junction

Financial Statement, period ending Thursday, June 30, 2022Friday, October 11, 2024
Contract/Grant/Agreed Upon Procedures, period ending Wednesday, June 30, 2021Wednesday, June 26, 2024
Periodic Examination, period ending Wednesday, March 31, 2021Wednesday, May 11, 2022
Special Investigation/Fraud, period ending Sunday, June 30, 2013Tuesday, April 14, 2015

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: $13,993 in FY25, down 77% since FY19 while prices rose 25%, so it buys 82% less. Grants are below.

Show the numbers

Source	FY22	FY23	FY24	FY25
Road Use Tax (streets)	$28,523	$13,214	$13,523	$13,620
Commercial and industrial tax replacement (“backfill”)	–	–	–	$373

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.

$250,012

$68,000

State grants$68,000100%

Year	Grants and projects
FY19	$0
FY20	$173,738
FY21	$131,052
FY22	$250,012
FY23	$193,841
FY24	$64,141
FY25	$68,000

Show the numbers

Year	Grants and projects
FY19	$0
FY20	$173,738
FY21	$131,052
FY22	$250,012
FY23	$193,841
FY24	$64,141
FY25	$68,000

Has it kept up with prices?

Each source from FY19 to FY25, after inflation.

Road Use Tax (streets)−82%$60,560 → $13,620, down 78% since FY19 while prices rose 25%, so it buys 82% 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 down 44% since FY19 while prices rose 25%, so it buys 56% less.

$59,492

$25,307

Federal grants, for comparison: $525,790 in FY25.

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)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

Pacific Junction City Council At-Large

4 seats: the top 4 win.

Dianna L. Irick Winner1627.6%
Terry Parham Winner1525.9%
Matthew B. Fritz Winner1525.9%
Len Nieland Winner1220.7%

Pacific Junction Mayor

Andy Young Unopposed17100.0%

Local races from civicAPI and county auditors for Pacific Junction; 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.

Pacific Junction City Council At-Large (5 seats)
Now held by Len Nieland, Terry Lynn Parham, Dianna Irick, Matthew Fritz, Jamie Williams
Pacific Junction Mayor
Now held by Andy Young

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

Mark Costello (Sen. 8)David Sieck (Rep. 16)

U.S. House:District 4

Mills County Glenwood 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. ↩
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 Pacific Junction; percentages are rough shares of its area. These lawmakers write the state laws and budget Pacific Junction 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.

Pacific Junction

Who runs it

Meetings and agendas

Property taxes

Who gets a property owner’s tax bill in Pacific Junction

Rates over time

Compared with places this size3

The $8.10 limit

Outside the limit: $2.62 more5

The city’s levies, FY27

Budget and spending

Where each dollar of Pacific Junction’s budget goes, FY26

Planned spending, FY27

What it spent each year

Debt, reserves and audits

What Pacific Junction owes

The 5% limit8

Money in reserve

Audits10

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 Congress15

Compared with places this size³

Outside the limit: $2.62 more⁵

The 5% limit⁸

Audits¹⁰

At the Statehouse and in Congress¹⁵