Local taxes › Montgomery County › Elliott

City

Elliott

Montgomery County · How cities work

$3,980 a yearproperty tax on a $200,000 home here, FY27, for every local government ($47.26 per $1,000 of taxable value)1
$1,820 a yearof that goes to the city ($21.61 per $1,000)
$118,676property taxes the city levies, FY27
$181,306city 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.

  • Adam SvobodaElliott City Council At-Large · elected November 4, 2025
  • Chris TischerElliott City Council At-Large · elected November 4, 2025
  • Michael A. CarsonElliott Mayor · elected November 4, 2025
  • Nancy Jo NelsonElliott City Council At-Large · elected November 4, 2025
  • Leta RushElliott City Council At-Large · elected November 7, 2023
  • Lisa JamisonElliott 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 Elliott

Homes and businesses in most of Elliott pay a combined $47.26 per $1,000 of taxable value (FY27). They pay it all to the Montgomery County treasurer, who passes each government its share; the city sets and gets only its own piece, $21.61. Estimate your bill.

  • City of Elliott$21.6146%
  • Griswold schools$12.1326%
  • Montgomery County$8.0817%
  • Montgomery County Memorial Hospital$3.066%
  • Iowa Western Community College$1.473%
  • Montgomery County Assessor$0.601%
  • Montgomery County Extension (ISU Extension and Outreach)$0.30<1%

Rates over time

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

YearCombinedCity’s own
FY20$45.80$18.42
FY21$46.82$19.12
FY22$42.00$15.28
FY23$44.24$18.09
FY24$50.63$24.14
FY25$46.37$20.04
FY26$46.65$20.41
FY27$47.26$21.61
Show the numbers
YearCombinedCity’s own
FY20$45.80$18.42
FY21$46.82$19.12
FY22$42.00$15.28
FY23$44.24$18.09
FY24$50.63$24.14
FY25$46.37$20.04
FY26$46.65$20.41
FY27$47.26$21.61

Compared with places this size3

Elliott’s city property tax rate of $21.61 per $1,000 is the 4th highest of 200 Iowa cities with 220–490 people. The middle of the group is $12.48.

Stanhope: $29.10Fenton: $22.05Coulter: $21.80Oxford Junction: $20.84Earling: $20.47Alta Vista: $19.88Fort Atkinson: $19.19Salem: $19.15Cumberland: $18.42Massena: $18.23Callender: $17.78Casey: $17.72Vail: $17.66Ringsted: $17.65Emerson: $17.54Thompson: $17.25Ashton: $17.17Pierson: $17.12Burt: $17.10Pisgah: $17.09Latimer: $16.96Lohrville: $16.95Lakota: $16.84Marble Rock: $16.78Auburn: $16.65Mccallsburg: $16.58Whittemore: $16.54Irwin: $16.46Titonka: $16.45Lewis: $16.25Corwith: $16.22Deep River: $16.18Waucoma: $16.17Duncombe: $16.10Bayard: $16.05Granville: $16.00Minburn: $15.75Peterson: $15.27Russell: $15.18Arlington: $14.98Riverton: $14.94Marathon: $14.89Maynard: $14.85Plainfield: $14.84Ryan: $14.84Otho: $14.82Humeston: $14.80Ladora: $14.74Bagley: $14.63Gilmore City: $14.60Garrison: $14.38Halbur: $14.37Lorimor: $14.36Crystal Lake: $14.36Kimballton: $14.27Ocheyedan: $14.22Steamboat Rock: $14.19Garwin: $14.08Farragut: $14.07Mystic: $14.01Lime Springs: $13.95Dow City: $13.94Wesley: $13.91Diagonal: $13.91Bussey: $13.83Mondamin: $13.82Livermore: $13.78Fertile: $13.70Stockport: $13.68Kellerton: $13.60Albion: $13.58Quimby: $13.58Lamont: $13.57New Albin: $13.55Persia: $13.41Lawler: $13.39Lacona: $13.38Leland: $13.31Ute: $13.26New Market: $13.25Plymouth: $13.21Harcourt: $13.21Bennett: $13.16Ridgeway: $13.10Farmersburg: $13.09Little 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: $12.11Kiron: $12.03Colesburg: $11.97Liscomb: $11.96New Providence: $11.88Thornton: $11.86Runnells: $11.79Allerton: $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: $11.16Milton: $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: $9.85Breda: $9.80Lynnville: $9.68Ionia: $9.65Salix: $9.63Luxemburg: $9.58Farnhamville: $9.18Middletown: $9.16Alleman: $9.12Lester: $8.94Harvey: $8.71Rowley: $8.31Bertram: $8.10Fostoria: $8.10Grandview: $8.10Lost Nation: $8.10Low Moor: $8.10Nichols: $8.10Luana: $7.98Lockridge: $7.92Delhi: $7.81Klemme: $7.74Pulaski: $7.58Beacon: $7.56Sheldahl: $7.56Fredonia: $7.55Worthington: $7.50Harpers Ferry: $7.49Marquette: $7.08Columbus City: $6.94Donahue: $6.83Libertyville: $6.60Keswick: $6.49Crawfordsville: $6.44Holy Cross: $5.91Conesville: $5.86University Park: $5.27Maharishi Vedic City: $3.87Wahpeton: $3.19West Okoboji: $2.92Elliott: $21.61$2.92 lowest$29.10 highestmiddle
See all 200
#PlaceRate per $1,000People
1Stanhope$29.10354
2Fenton$22.05250
3Coulter$21.80220
4Elliott$21.61328
5Oxford Junction$20.84424
6Earling$20.47394
7Alta Vista$19.88219
8Fort Atkinson$19.19300
9Salem$19.15380
10Cumberland$18.42248
11Massena$18.23352
12Callender$17.78361
13Casey$17.72387
14Vail$17.66383
15Ringsted$17.65346
16Emerson$17.54401
17Thompson$17.25478
18Ashton$17.17434
19Pierson$17.12335
20Burt$17.10404
21Pisgah$17.09248
22Latimer$16.96477
23Lohrville$16.95366
24Lakota$16.84261
25Marble Rock$16.78258
26Auburn$16.65253
27Mccallsburg$16.58356
28Whittemore$16.54478
29Irwin$16.46320
30Titonka$16.45491
31Lewis$16.25358
32Corwith$16.22259
33Deep River$16.18243
34Waucoma$16.17235
35Duncombe$16.10374
36Bayard$16.05402
37Granville$16.00302
38Minburn$15.75317
39Peterson$15.27321
40Russell$15.18475
41Arlington$14.98415
42Riverton$14.94243
43Marathon$14.89221
44Maynard$14.85466
45Plainfield$14.84392
46Ryan$14.84348
47Otho$14.82417
48Humeston$14.80472
49Ladora$14.74223
50Bagley$14.63230
51Gilmore City$14.60484
52Garrison$14.38345
53Halbur$14.37268
54Lorimor$14.36377
55Crystal Lake$14.36243
56Kimballton$14.27281
57Ocheyedan$14.22424
58Steamboat Rock$14.19261
59Garwin$14.08469
60Farragut$14.07480
61Mystic$14.01318
62Lime Springs$13.95467
63Dow City$13.94477
64Wesley$13.91382
65Diagonal$13.91331
66Bussey$13.83378
67Mondamin$13.82335
68Livermore$13.78382
69Fertile$13.70300
70Stockport$13.68272
71Kellerton$13.60241
72Albion$13.58444
73Quimby$13.58245
74Lamont$13.57429
75New Albin$13.55435
76Persia$13.41292
77Lawler$13.39392
78Lacona$13.38336
79Leland$13.31240
80Ute$13.26326
81New Market$13.25381
82Plymouth$13.21368
83Harcourt$13.21257
84Bennett$13.16330
85Ridgeway$13.10261
86Farmersburg$13.09264
87Little Rock$13.03447
88Lehigh$12.97395
89Menlo$12.92347
90Templeton$12.91337
91Silver City$12.87244
92Martelle$12.83250
93Malcom$12.82257
94Galva$12.68416
95Martensdale$12.63413
96Blencoe$12.57223
97Williams$12.57299
98Maurice$12.56271
99Norway$12.53463
100Clearfield$12.50277
101Kensett$12.47256
102Mccausland$12.45314
103Spillville$12.40371
104Modale$12.34284
105Mingo$12.31314
106Brandon$12.29331
107Blakesburg$12.21273
108Cushing$12.18225
109Bonaparte$12.17357
110Macedonia$12.12266
111Hawkeye$12.11429
112Kiron$12.03262
113Colesburg$11.97379
114Liscomb$11.96292
115New Providence$11.88233
116Thornton$11.86394
117Runnells$11.79467
118Allerton$11.72432
119Atalissa$11.71287
120Cantril$11.69224
121Kelley$11.69312
122Orient$11.66363
123Cincinnati$11.57280
124Delta$11.52257
125Terril$11.48310
126Westside$11.45283
127Holland$11.37261
128Churdan$11.31359
129Mallard$11.28255
130Miles$11.28400
131Renwick$11.16228
132Milton$10.98395
133New Vienna$10.91384
134Letts$10.91358
135Goose Lake$10.89250
136Birmingham$10.87371
137Charlotte$10.86386
138Yale$10.85265
139Batavia$10.77434
140Hornick$10.74255
141Riverdale$10.67385
142Bode$10.64304
143Union$10.58378
144Cleghorn$10.49235
145Calamus$10.47348
146Lovilia$10.46456
147Danbury$10.43315
148Lytton$10.38274
149Stacyville$10.36436
150Rhodes$10.36269
151Dedham$10.28221
152Deloit$10.28246
153Protivin$10.28264
154Andrew$10.22374
155Royal$10.20379
156Bronson$10.14294
157Rudd$10.13339
158La Motte$10.09235
159Defiance$10.05248
160Floyd$10.02297
161Panama$9.85234
162Breda$9.80492
163Lynnville$9.68382
164Ionia$9.65220
165Salix$9.63303
166Luxemburg$9.58240
167Farnhamville$9.18364
168Middletown$9.16365
169Alleman$9.12439
170Lester$8.94309
171Harvey$8.71242
172Rowley$8.31264
173Bertram$8.10267
174Fostoria$8.10229
175Grandview$8.10431
176Lost Nation$8.10425
177Low Moor$8.10242
178Nichols$8.10317
179Luana$7.98303
180Lockridge$7.92245
181Delhi$7.81438
182Klemme$7.74429
183Pulaski$7.58259
184Beacon$7.56434
185Sheldahl$7.56312
186Fredonia$7.55227
187Worthington$7.50374
188Harpers Ferry$7.49273
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
197University Park$5.27476
198Maharishi Vedic City$3.87290
199Wahpeton$3.19337
200West Okoboji$2.92311

The $8.10 limit

Elliott’s general levy is $8.18 per $1,000 of taxable value in FY27, $0.08 above the limit; it has to come down in steps.4 166 of 934 Iowa cities have a higher general levy. All cities.

FY23 $8.10 · FY24 $8.10 · FY25 $8.26 · FY26 $8.18 · FY27 $8.18 (before FY25, the general levy alone)

Outside the limit: $13.43 more5

  • Debt Service Levy$4.88 · $26,610
  • Liability, property & self insurance costs$4.66 · $25,434
  • Total Employee Benefit Levies$3.89 · $21,244

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$44,60938%
  • Debt Service Levy$26,61023%
  • Liability, property & self insurance costs$25,43422%
  • Total Employee Benefit Levies$21,24418%

Budget and spending

Reading a local budget

Where each dollar of Elliott’s budget goes, FY26

Business Type / Enterprise: 45¢ of every dollar45¢Public Works: 17¢ of every dollar17¢General Government: 16¢ of every dollar16¢Culture and Recreation: 12¢ of every dollar12¢Debt Service: 8¢ of every dollar8¢Everything else: 2¢ 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 198 Iowa cities closest in size (220–490 people).

Where it goesOf each dollarCities this size (198)
Business Type / Enterprise45¢39¢
Public Works17¢20¢
General Government16¢16¢
Culture and Recreation12¢8¢
Debt Service8¢3¢
Everything else2¢11¢

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.

  • General Government$65,20036%
  • Culture and Recreation$41,40023%
  • Public Works$36,40020%
  • Debt Service$27,30615%
  • Public Safety$7,5004%
  • Community and Economic Development$3,5002%

The state’s FY27 file doesn’t include business type / enterprise yet ($155,224 in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$75,200$97,850
Public Safety$9,000$10,797
Health and Social Services$0$0
General Government$41,500$50,456
Debt Service$6,225$34,700
Culture and Recreation$45,800$39,467
Community and Economic Development$26,000$44,299
Capital Projects$517,000$0
Business Type / Enterprise$241,350$2.4M

What it spent each year

FY24 left out6

$2.7M
$621,544

Debt, reserves and audits

How local debt works · What an audit tells you

What Elliott owes

$1.3M at June 30, 2026: $3,793 per resident. 203rd most per resident of 939 Iowa places of its kind (the list).7

$1.3M
$1.3M
June 30OwedPer resident
2026$1.3M$3,793
2025$1.3M$3,897
2024$955,451$2,827
2023$975,191$2,885
2022$452,113$1,338
2021$283,000$837
2020$358,000$1,059
2019$358,000$1,059
2018$398,800$1,180
2017$438,748$1,298
2016$459,729$1,360
2015$329,975$976
2014$432,000$1,278
2013$198,000$586
2012$207,736$615
2011$224,362$664
2010$109,000$322
Show the numbers
June 30OwedPer resident
2026$1.3M$3,793
2025$1.3M$3,897
2024$955,451$2,827
2023$975,191$2,885
2022$452,113$1,338
2021$283,000$837
2020$358,000$1,059
2019$358,000$1,059
2018$398,800$1,180
2017$438,748$1,298
2016$459,729$1,360
2015$329,975$976
2014$432,000$1,278
2013$198,000$586
2012$207,736$615
2011$224,362$664
2010$109,000$322

Up 1076% since 2010.

Money in reserve

The state’s budget files don’t include cities’ fund balances8. Elliott’s latest audit has them: Financial Statement, period ending Tuesday, June 30, 2020 (PDF).

Audits9

The latest: Financial Statement for the period ending Tuesday, June 30, 2020 (PDF), released Monday, January 23, 2023, by the Auditor of State.

1 earlier report for Elliott

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? 10

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: $42,949 in FY25, up 6% since FY19 while prices rose 25%, so it buys 15% less. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$42,096$41,627$42,719$42,949

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.

$6,020
$0
    YearGrants and projects
    FY19$958
    FY20$0
    FY21$0
    FY22$0
    FY23$6,020
    FY24$0
    FY25$0
    Show the numbers
    YearGrants and projects
    FY19$958
    FY20$0
    FY21$0
    FY22$0
    FY23$6,020
    FY24$0
    FY25$0

    Has it kept up with prices?

    Each source from FY19 to FY25, after inflation.

    • Road Use Tax (streets)−15%$40,478 → $42,949, up 6% since FY19 while prices rose 25%, so it buys 15% 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 41% since FY19 while prices rose 25%, so it buys 12% more.

    $46,315
    $42,487

    Federal grants, for comparison: $142,143 in FY25.

    Business awards

    Every award 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)11.

    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

    3 seats: the top 3 win.

    Local races from civicAPI and county auditors for Elliott; 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.

    • Elliott City Council At-Large (2 seats)
      Now held by Lisa Jamison, Leta Rush
    • Elliott Mayor
      Now held by Michael A. Carson

    Candidates as county auditors and civicAPI list them; a filing can take a few days to appear here12.

    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 ballot13.

    Related places