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Local taxes › Sac County › Early

City

Early

Sac County · How cities work

$2,960 a yearproperty tax on a $200,000 home here, FY27, for every local government ($35.10 per $1,000 of taxable value)1
$1,380 a yearof that goes to the city ($16.35 per $1,000)
$244,692property taxes the city levies, FY27
$759,261city 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.

  • Brian PickhinkeEarly City Council At-Large · elected November 4, 2025
  • Christine MaddenEarly City Council At-Large · elected November 4, 2025
  • Xavier DeLaOEarly City Council At-Large · elected November 4, 2025
  • Becky BlackmanEarly City Council At-Large · elected November 7, 2023
  • Brandon ScaddenEarly City Council At-Large · elected November 7, 2023
  • William (Bill) R CougillEarly Mayor · 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 Early

Homes and businesses in most of Early pay a combined $35.10 per $1,000 of taxable value (FY27). They pay it all to the Sac County treasurer, who passes each government its share; the city sets and gets only its own piece, $16.35. Estimate your bill.

Rates over time

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

YearCombinedCity’s own
FY20$35.03$16.42
FY21$34.73$16.31
FY22$34.29$16.18
FY23$32.64$14.22
FY24$33.34$15.00
FY25$38.76$20.45
FY26$34.89$16.16
FY27$35.10$16.35
Show the numbers
YearCombinedCity’s own
FY20$35.03$16.42
FY21$34.73$16.31
FY22$34.29$16.18
FY23$32.64$14.22
FY24$33.34$15.00
FY25$38.76$20.45
FY26$34.89$16.16
FY27$35.10$16.35

Compared with places this size3

Early’s city property tax rate of $16.35 per $1,000 is the 37th highest of 185 Iowa cities with 380–860 people. The middle of the group is $12.99.

Exira: $24.81Rolfe: $22.67Dayton: $22.51Charter Oak: $21.32Oxford Junction: $20.84Earling: $20.47Correctionville: $19.84Pomeroy: $19.60Dumont: $19.04Seymour: $18.78Dexter: $18.69Fonda: $18.52Kanawha: $18.11Swea City: $18.04Alden: $17.90Elma: $17.82Casey: $17.72Dows: $17.70New Hartford: $17.69Vail: $17.66Emerson: $17.54Walnut: $17.46Murray: $17.44Thompson: $17.25Ashton: $17.17Colo: $17.14Burt: $17.10Latimer: $16.96Adair: $16.84Elk Horn: $16.78Oxford: $16.70Buffalo Center: $16.58Whittemore: $16.54Bancroft: $16.52Titonka: $16.45Eldon: $16.42Truro: $16.34Bayard: $16.05Scranton: $16.01Armstrong: $15.87Ruthven: $15.84Minden: $15.77Walker: $15.74Newell: $15.49Riceville: $15.31Russell: $15.18Gilbertville: $15.15Stanwood: $15.12Stratford: $15.03Zearing: $14.99Arlington: $14.98Maynard: $14.85Plainfield: $14.84Otho: $14.82Wyoming: $14.81Humeston: $14.80Hopkinton: $14.79Essex: $14.76Gilmore City: $14.60Garnavillo: $14.52Sabula: $14.38Collins: $14.32Clermont: $14.30Moulton: $14.25Ocheyedan: $14.22Mcgregor: $14.20Olin: $14.19Garwin: $14.08Farragut: $14.07Elgin: $14.05Lime Springs: $13.95Dow City: $13.94Wesley: $13.91Ossian: $13.88Livermore: $13.78Redfield: $13.73Victor: $13.72Sioux Rapids: $13.63Albion: $13.58Gladbrook: $13.58Lamont: $13.57New Albin: $13.55Rockford: $13.52Boyden: $13.39Lawler: $13.39Van Horne: $13.27New Market: $13.25Quasqueton: $13.12Farmington: $13.10Anthon: $13.05Little Rock: $13.03Coggon: $12.99Lehigh: $12.97Earlville: $12.90Brighton: $12.88Montrose: $12.78Goldfield: $12.73Wellsburg: $12.68Delmar: $12.68Galva: $12.68Badger: $12.67Martensdale: $12.63Stanton: $12.62Hospers: $12.58Norway: $12.53Everly: $12.51Hazleton: $12.48Alburnett: $12.30Hubbard: $12.30Moravia: $12.27Hedrick: $12.22Carson: $12.22Wheatland: $12.18Schaller: $12.14Hawkeye: $12.11Lowden: $11.93Albert City: $11.88Thornton: $11.86Runnells: $11.79Allerton: $11.72Merrill: $11.64Ellsworth: $11.57Morning Sun: $11.50Battle Creek: $11.49Wall Lake: $11.43West Bend: $11.42Dakota City: $11.39Dunkerton: $11.30Miles: $11.28Sutherland: $11.25Arcadia: $11.23Whiting: $11.21Shelby: $11.17Blairstown: $11.04Manilla: $11.01Milton: $10.98Ireton: $10.93New Vienna: $10.91Fontanelle: $10.88Charlotte: $10.86Richland: $10.82Grand Mound: $10.78Batavia: $10.77Riverdale: $10.67Cambridge: $10.53Lovilia: $10.46Schleswig: $10.39Melbourne: $10.38Radcliffe: $10.37Stacyville: $10.36Ventura: $10.22Milo: $10.20Hartford: $10.16What Cheer: $10.01Cumming: $9.85Graettinger: $9.81Breda: $9.80Doon: $9.78Lynnville: $9.68Long Grove: $9.59Alleman: $9.12Winthrop: $8.94Crescent: $8.72Ainsworth: $8.62Grand Junction: $8.57Gilman: $8.10Grandview: $8.10Kellogg: $8.10Lakeside: $8.10Lost Nation: $8.10Agency: $7.94Fremont: $7.86Delhi: $7.81Klemme: $7.74Beacon: $7.56Marquette: $7.08Columbus City: $6.94Raymond: $6.85Keystone: $6.80Shueyville: $6.79New Virginia: $5.97University Park: $5.27Orleans: $4.13Okoboji: $3.83Early: $16.35$3.83 lowest$24.81 highestmiddle
See all 185
#PlaceRate per $1,000People
1Exira$24.81766
2Rolfe$22.67505
3Dayton$22.51766
4Charter Oak$21.32521
5Oxford Junction$20.84424
6Earling$20.47394
7Correctionville$19.84759
8Pomeroy$19.60511
9Dumont$19.04614
10Seymour$18.78646
11Dexter$18.69631
12Fonda$18.52636
13Kanawha$18.11638
14Swea City$18.04545
15Alden$17.90738
16Elma$17.82493
17Casey$17.72387
18Dows$17.70509
19New Hartford$17.69555
20Vail$17.66383
21Emerson$17.54401
22Walnut$17.46728
23Murray$17.44609
24Thompson$17.25478
25Ashton$17.17434
26Colo$17.14856
27Burt$17.10404
28Latimer$16.96477
29Adair$16.84792
30Elk Horn$16.78631
31Oxford$16.70715
32Buffalo Center$16.58839
33Whittemore$16.54478
34Bancroft$16.52677
35Titonka$16.45491
36Eldon$16.42788
37Early$16.35571
38Truro$16.34515
39Bayard$16.05402
40Scranton$16.01496
41Armstrong$15.87847
42Ruthven$15.84710
43Minden$15.77581
44Walker$15.74671
45Newell$15.49850
46Riceville$15.31807
47Russell$15.18475
48Gilbertville$15.15792
49Stanwood$15.12612
50Stratford$15.03688
51Zearing$14.99508
52Arlington$14.98415
53Maynard$14.85466
54Plainfield$14.84392
55Otho$14.82417
56Wyoming$14.81526
57Humeston$14.80472
58Hopkinton$14.79622
59Essex$14.76721
60Gilmore City$14.60484
61Garnavillo$14.52751
62Sabula$14.38498
63Collins$14.32503
64Clermont$14.30571
65Moulton$14.25596
66Ocheyedan$14.22424
67Mcgregor$14.20725
68Olin$14.19652
69Garwin$14.08469
70Farragut$14.07480
71Elgin$14.05676
72Lime Springs$13.95467
73Dow City$13.94477
74Wesley$13.91382
75Ossian$13.88777
76Livermore$13.78382
77Redfield$13.73719
78Victor$13.72852
79Sioux Rapids$13.63722
80Albion$13.58444
81Gladbrook$13.58775
82Lamont$13.57429
83New Albin$13.55435
84Rockford$13.52722
85Boyden$13.39694
86Lawler$13.39392
87Van Horne$13.27768
88New Market$13.25381
89Quasqueton$13.12587
90Farmington$13.10583
91Anthon$13.05534
92Little Rock$13.03447
93Coggon$12.99691
94Lehigh$12.97395
95Earlville$12.90713
96Brighton$12.88592
97Montrose$12.78734
98Goldfield$12.73617
99Wellsburg$12.68709
100Delmar$12.68541
101Galva$12.68416
102Badger$12.67540
103Martensdale$12.63413
104Stanton$12.62664
105Hospers$12.58703
106Norway$12.53463
107Everly$12.51570
108Hazleton$12.48711
109Alburnett$12.30672
110Hubbard$12.30837
111Moravia$12.27625
112Hedrick$12.22717
113Carson$12.22772
114Wheatland$12.18765
115Schaller$12.14702
116Hawkeye$12.11429
117Lowden$11.93767
118Albert City$11.88627
119Thornton$11.86394
120Runnells$11.79467
121Allerton$11.72432
122Merrill$11.64713
123Ellsworth$11.57495
124Morning Sun$11.50702
125Battle Creek$11.49683
126Wall Lake$11.43739
127West Bend$11.42770
128Dakota City$11.39764
129Dunkerton$11.30840
130Miles$11.28400
131Sutherland$11.25628
132Arcadia$11.23588
133Whiting$11.21725
134Shelby$11.17730
135Blairstown$11.04705
136Manilla$11.01756
137Milton$10.98395
138Ireton$10.93571
139New Vienna$10.91384
140Fontanelle$10.88684
141Charlotte$10.86386
142Richland$10.82532
143Grand Mound$10.78608
144Batavia$10.77434
145Riverdale$10.67385
146Cambridge$10.53844
147Lovilia$10.46456
148Schleswig$10.39820
149Melbourne$10.38771
150Radcliffe$10.37540
151Stacyville$10.36436
152Ventura$10.22701
153Milo$10.20762
154Hartford$10.16729
155What Cheer$10.01595
156Cumming$9.85527
157Graettinger$9.81810
158Breda$9.80492
159Doon$9.78640
160Lynnville$9.68382
161Long Grove$9.59849
162Alleman$9.12439
163Winthrop$8.94814
164Crescent$8.72626
165Ainsworth$8.62511
166Grand Junction$8.57715
167Gilman$8.10530
168Grandview$8.10431
169Kellogg$8.10597
170Lakeside$8.10695
171Lost Nation$8.10425
172Agency$7.94623
173Fremont$7.86688
174Delhi$7.81438
175Klemme$7.74429
176Beacon$7.56434
177Marquette$7.08434
178Columbus City$6.94385
179Raymond$6.85754
180Keystone$6.80616
181Shueyville$6.79725
182New Virginia$5.97499
183University Park$5.27476
184Orleans$4.13503
185Okoboji$3.83729

The $8.10 limit

Early’s general levy is $7.89 per $1,000 of taxable value in FY27, $0.21 below the limit.4 532 of 934 Iowa cities have a higher general levy. All cities.

FY23 $8.10 · FY24 $8.10 · FY25 $8.13 · FY26 $8.13 · FY27 $7.89 (before FY25, the general levy alone)

Outside the limit: $8.46 more5

  • Total Employee Benefit Levies$3.90 · $58,415
  • Liability, property & self insurance costs$2.55 · $38,198
  • Debt Service Levy$1.96 · $29,383
  • Support of a Local Emerg. Mgmt. Comm.$0.04 · $575

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$118,06048%
  • Total Employee Benefit Levies$58,41524%
  • Liability, property & self insurance costs$38,19816%
  • Debt Service Levy$29,38312%
  • Support of a Local Emerg. Mgmt. Comm.$5750%

Budget and spending

Reading a local budget

Where each dollar of Early’s budget goes, FY26

Business Type / Enterprise: 50¢ of every dollar50¢Public Works: 16¢ of every dollar16¢General Government: 9¢ of every dollar9¢Debt Service: 9¢ of every dollar9¢Culture and Recreation: 7¢ of every dollar7¢Everything else: 8¢ of every dollar8¢

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 184 Iowa cities closest in size (380–860 people).

Where it goesOf each dollarCities this size (184)
Business Type / Enterprise50¢40¢
Public Works16¢17¢
General Government9¢12¢
Debt Service9¢5¢
Culture and Recreation7¢9¢
Everything else8¢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$260,07134%
  • Public Works$233,30931%
  • Culture and Recreation$123,22516%
  • Public Safety$74,78110%
  • Debt Service$54,3007%
  • Capital Projects$7,5001%
  • Community and Economic Development$5,7251%
  • Health and Social Services$3500%

The state’s FY27 file doesn’t include business type / enterprise yet ($618,785 in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$190,600$219,824
Public Safety$72,310$82,840
Health and Social Services$1,000$0
General Government$85,230$110,170
Debt Service$18,268$0
Culture and Recreation$49,445$63,692
Community and Economic Development$2,550$2,782
Capital Projects$2,000$27,721
Business Type / Enterprise$1.3M$2.3M

What it spent each year

FY24 left out6

$2.8M
$1.8M

Debt, reserves and audits

How local debt works · What an audit tells you

What Early owes

$3.5M at June 30, 2026: $6,009 per resident. 82nd most per resident of 939 Iowa places of its kind (the list).7

$4.9M
$3.5M
June 30OwedPer resident
2026$3.5M$6,009
2025$4.9M$8,273
2024$4.4M$7,530
2023$3.6M$6,153
2022$4.0M$6,891
2021$1.1M$1,797
2020$1.1M$1,862
2019$1.0M$1,764
2018$1.1M$1,875
2017$1.0M$1,784
2016$1.1M$1,887
2015$1.2M$2,011
2014$1.3M$2,211
2013$1.3M$2,211
2012$1.2M$2,117
2011$719,000$1,225
2010$764,200$1,302
Show the numbers
June 30OwedPer resident
2026$3.5M$6,009
2025$4.9M$8,273
2024$4.4M$7,530
2023$3.6M$6,153
2022$4.0M$6,891
2021$1.1M$1,797
2020$1.1M$1,862
2019$1.0M$1,764
2018$1.1M$1,875
2017$1.0M$1,784
2016$1.1M$1,887
2015$1.2M$2,011
2014$1.3M$2,211
2013$1.3M$2,211
2012$1.2M$2,117
2011$719,000$1,225
2010$764,200$1,302

Up 362% since 2010.

The 5% limit8

General obligation debt is $530,000, 40% of the limit of about $1.3M (5% of $26.6M, the full value of its taxable property in 2024).

4 obligations at June 30, 2026
KindForPaid off byOwed
Revenue BondsWater Treatment Plant and 2nd Street Water Main2051$2.5M
General Obligation2024 Street Repair/DD59 Culvert Repair Loan2032$530,000
Revenue BondsSewer System Improvements2038$326,000
Revenue BondsWater System Improvements Water Tower2031$217,000

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 balances9. Early’s latest audit has them: Annual Examination, period ending Monday, June 30, 2025 (PDF).

Audits10

The latest: Annual Examination for the period ending Monday, June 30, 2025 (PDF), released Tuesday, February 24, 2026, by the Auditor of State.

2 earlier reports for Early

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: $84,647 in FY25, up 17% since FY19 while prices rose 25%, so it buys 6% less. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$80,395$80,778$82,915$83,365
Commercial and industrial tax replacement (“backfill”)–$2,662$1,956$1,282

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.

$252,833
$2,051
  • State grants$2,051100%
YearGrants and projects
FY19$606
FY20$1,139
FY21$191
FY22$252,833
FY23$1,201
FY24$1,295
FY25$2,051
Show the numbers
YearGrants and projects
FY19$606
FY20$1,139
FY21$191
FY22$252,833
FY23$1,201
FY24$1,295
FY25$2,051

Has it kept up with prices?

Each source from FY19 to FY25, after inflation.

  • Road Use Tax (streets)−8%$71,956 → $83,365, up 16% since FY19 while prices rose 25%, so it buys 8% less
  • Commercial and industrial tax replacement (“backfill”)+586%$149 → $1,282, up 760% since FY19 while prices rose 25%, so it buys 586% 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 47% since FY19 while prices rose 25%, so it buys 17% more.

$81,568
$80,371

Federal grants, for comparison: $164,912 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 · 1

3 seats: the top 3 win.

Local races from civicAPI and county auditors for Early; 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.

  • Early City Council At-Large (2 seats)
    Now held by Becky Blackman, Brandon Scadden
  • Early Mayor
    Now held by William (Bill) R Cougill

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

Tim Kraayenbrink (Sen. 4)Wendy Larson (Rep. 7)

U.S. House:District 4

Sac CountySchaller-Crestland schools