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Local taxes › Sac County › Lake View

City

Lake View

Sac County · How cities work

$2,460 a yearproperty tax on a $200,000 home here, FY27, for every local government ($29.22 per $1,000 of taxable value)1
$790 a yearof that goes to the city ($9.39 per $1,000)
$1.2Mproperty taxes the city levies, FY27
$3.4Mcity 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.

  • Jeff MeyerLake View City Council At-Large · elected November 4, 2025
  • JoAnn Rae PetersLake View City Council At-Large · elected November 4, 2025
  • Rich SchultzLake View City Council At-Large · elected November 4, 2025
  • Jimmie J JensenLake View City Council At-Large · elected November 7, 2023
  • John WestergaardLake View Mayor · elected November 7, 2023
  • Ken SteinkampLake View 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 Lake View

Homes and businesses in most of Lake View pay a combined $29.22 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, $9.39. Estimate your bill.

Rates over time

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

YearCombinedCity’s own
FY20$26.28$8.45
FY21$26.63$8.45
FY22$26.98$7.95
FY23$26.49$7.26
FY24$27.07$7.49
FY25$28.02$8.68
FY26$28.62$9.03
FY27$29.22$9.39
Show the numbers
YearCombinedCity’s own
FY20$26.28$8.45
FY21$26.63$8.45
FY22$26.98$7.95
FY23$26.49$7.26
FY24$27.07$7.49
FY25$28.02$8.68
FY26$28.62$9.03
FY27$29.22$9.39

Compared with places this size3

Lake View’s city property tax rate of $9.39 per $1,000 is the 19th lowest of 155 Iowa cities with 750–1,700 people. The middle of the group is $13.32.

Elkader: $27.11Exira: $24.81Laurens: $24.16Dayton: $22.51Correctionville: $19.84Villisca: $19.74Traer: $19.56Corning: $19.36Lake City: $19.32Allison: $19.06Corydon: $18.22Dysart: $17.95Greene: $17.91Lansing: $17.67Strawberry Point: $17.58Rockwell: $17.54Gowrie: $17.17Colo: $17.14Mapleton: $16.90George: $16.89Manson: $16.87Fayette: $16.85Adair: $16.84Eddyville: $16.82Nashua: $16.81Ackley: $16.63Buffalo Center: $16.58Roland: $16.51Eldon: $16.42Monona: $16.41Aplington: $16.34Panora: $16.14Mechanicsville: $16.12Dike: $15.94Armstrong: $15.87Holstein: $15.81State Center: $15.80Earlham: $15.55Shell Rock: $15.52Brooklyn: $15.49Newell: $15.49Mount Ayr: $15.32Riceville: $15.31Neola: $15.30Sidney: $15.19Gilbertville: $15.15Logan: $15.05Griswold: $15.01Readlyn: $14.99Tripoli: $14.99Bedford: $14.66Lenox: $14.65Manning: $14.62Dunlap: $14.56Garnavillo: $14.52Maxwell: $14.50Coon Rapids: $14.49Nora Springs: $14.25Kingsley: $14.25Urbana: $14.20Primghar: $14.18Sheffield: $14.16Hartley: $14.11Woodward: $14.05Guthrie Center: $14.04Ossian: $13.88Alton: $13.87Montezuma: $13.79Victor: $13.72Gilbert: $13.71Edgewood: $13.64Donnellson: $13.63Gladbrook: $13.58Clarksville: $13.53Janesville: $13.43Glidden: $13.43Calmar: $13.39Baxter: $13.32Manly: $13.29Anita: $13.28Van Horne: $13.27Conrad: $13.23Springville: $13.22Keota: $13.21Shellsburg: $13.20De Soto: $13.18Treynor: $13.03Odebolt: $13.00Akron: $12.93Danville: $12.87Underwood: $12.85New Sharon: $12.80Slater: $12.79Malvern: $12.79Buffalo: $12.68Sanborn: $12.62West Point: $12.39Hinton: $12.38Preston: $12.38Hubbard: $12.30Carson: $12.22Wheatland: $12.18Reinbeck: $12.10Winfield: $12.04Elkhart: $12.00Afton: $11.96Lowden: $11.93Tabor: $11.88Wellman: $11.88Aurelia: $11.84Palo: $11.49West Bend: $11.42Dakota City: $11.39Marcus: $11.31Dunkerton: $11.30Mediapolis: $11.27Melcher-Dallas: $11.21University Heights: $11.12Manilla: $11.01Hamburg: $10.95Clarence: $10.94Oakland: $10.85Cambridge: $10.53Swisher: $10.39Schleswig: $10.39Melbourne: $10.38Elk Run Heights: $10.33Walcott: $10.29Fredericksburg: $10.27Lake Park: $10.25Inwood: $10.22Milo: $10.20Central City: $10.01Newhall: $9.99Graettinger: $9.81Long Grove: $9.59Paullina: $9.21Fairbank: $9.00Winthrop: $8.94Walford: $8.72Keosauqua: $8.58Princeton: $8.24Lone Tree: $8.13Riverside: $8.02Hills: $7.94Larchwood: $7.52North English: $7.49Sloan: $7.49Sully: $7.41Fruitland: $7.21Lawton: $7.10Wayland: $7.07Raymond: $6.85Arnolds Park: $4.95Lake View: $9.39$4.95 lowest$27.11 highestmiddle
See all 155
#PlaceRate per $1,000People
1Elkader$27.111,192
2Exira$24.81766
3Laurens$24.161,253
4Dayton$22.51766
5Correctionville$19.84759
6Villisca$19.741,106
7Traer$19.561,547
8Corning$19.361,509
9Lake City$19.321,656
10Allison$19.06937
11Corydon$18.221,563
12Dysart$17.951,266
13Greene$17.91971
14Lansing$17.67959
15Strawberry Point$17.581,141
16Rockwell$17.541,044
17Gowrie$17.17943
18Colo$17.14856
19Mapleton$16.901,114
20George$16.891,106
21Manson$16.871,646
22Fayette$16.851,193
23Adair$16.84792
24Eddyville$16.82965
25Nashua$16.811,515
26Ackley$16.631,538
27Buffalo Center$16.58839
28Roland$16.511,376
29Eldon$16.42788
30Monona$16.411,462
31Aplington$16.341,088
32Panora$16.141,096
33Mechanicsville$16.12974
34Dike$15.941,293
35Armstrong$15.87847
36Holstein$15.811,475
37State Center$15.801,403
38Earlham$15.551,411
39Shell Rock$15.521,265
40Brooklyn$15.491,474
41Newell$15.49850
42Mount Ayr$15.321,616
43Riceville$15.31807
44Neola$15.30917
45Sidney$15.191,048
46Gilbertville$15.15792
47Logan$15.051,351
48Griswold$15.01975
49Readlyn$14.99857
50Tripoli$14.991,208
51Bedford$14.661,474
52Lenox$14.651,355
53Manning$14.621,390
54Dunlap$14.561,030
55Garnavillo$14.52751
56Maxwell$14.50862
57Coon Rapids$14.491,258
58Nora Springs$14.251,330
59Kingsley$14.251,394
60Urbana$14.201,635
61Primghar$14.18893
62Sheffield$14.161,123
63Hartley$14.111,584
64Woodward$14.051,383
65Guthrie Center$14.041,579
66Ossian$13.88777
67Alton$13.871,248
68Montezuma$13.791,421
69Victor$13.72852
70Gilbert$13.711,397
71Edgewood$13.64908
72Donnellson$13.63859
73Gladbrook$13.58775
74Clarksville$13.531,238
75Janesville$13.431,052
76Glidden$13.431,140
77Calmar$13.391,100
78Baxter$13.32983
79Manly$13.291,233
80Anita$13.28953
81Van Horne$13.27768
82Conrad$13.231,098
83Springville$13.221,161
84Keota$13.21888
85Shellsburg$13.20987
86De Soto$13.18937
87Treynor$13.031,104
88Odebolt$13.00967
89Akron$12.931,545
90Danville$12.87910
91Underwood$12.85973
92New Sharon$12.801,249
93Slater$12.791,626
94Malvern$12.791,056
95Buffalo$12.681,163
96Sanborn$12.621,463
97West Point$12.39903
98Hinton$12.38959
99Preston$12.38940
100Hubbard$12.30837
101Carson$12.22772
102Wheatland$12.18765
103Reinbeck$12.101,673
104Winfield$12.041,006
105Elkhart$12.001,079
106Afton$11.96864
107Lowden$11.93767
108Tabor$11.88983
109Wellman$11.881,531
110Aurelia$11.84970
111Palo$11.491,554
112West Bend$11.42770
113Dakota City$11.39764
114Marcus$11.311,069
115Dunkerton$11.30840
116Mediapolis$11.271,679
117Melcher-Dallas$11.211,193
118University Heights$11.121,188
119Manilla$11.01756
120Hamburg$10.95863
121Clarence$10.94991
122Oakland$10.851,519
123Cambridge$10.53844
124Swisher$10.39909
125Schleswig$10.39820
126Melbourne$10.38771
127Elk Run Heights$10.331,061
128Walcott$10.291,556
129Fredericksburg$10.27983
130Lake Park$10.251,155
131Inwood$10.22962
132Milo$10.20762
133Central City$10.011,254
134Newhall$9.99887
135Graettinger$9.81810
136Long Grove$9.59849
137Lake View$9.391,120
138Paullina$9.21979
139Fairbank$9.001,133
140Winthrop$8.94814
141Walford$8.721,357
142Keosauqua$8.58944
143Princeton$8.24917
144Lone Tree$8.131,341
145Riverside$8.021,063
146Hills$7.94911
147Larchwood$7.52954
148North English$7.491,030
149Sloan$7.491,078
150Sully$7.41891
151Fruitland$7.21928
152Lawton$7.10949
153Wayland$7.07935
154Raymond$6.85754
155Arnolds Park$4.951,214

The $8.10 limit

Lake View’s general levy is $6.48 per $1,000 of taxable value in FY27, $1.62 below the limit.4 878 of 934 Iowa cities have a higher general levy. All cities.

FY23 $6.47 · FY24 $6.66 · FY25 $6.47 · FY26 $6.67 · FY27 $6.48 (before FY25, the general levy alone)

Outside the limit: $2.91 more5

  • Total Employee Benefit Levies$1.74 · $214,645
  • Debt Service Levy$0.72 · $99,163
  • Liability, property & self insurance costs$0.45 · $54,910

Tax increment financing (TIF)

$2.2M of taxable value in Lake View is in TIF districts’ increment (2% of the city’s taxable value), 2025 valuations, taxed in FY27.6 It budgeted $136,049 in TIF revenue for FY25.

$149,704
$56,391

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 $18,993 of the city’s own.

  • Sac County$13,056
YearTIF revenue
FY16$111,399
FY17$127,117
FY18$122,947
FY19$135,802
FY20$144,772
FY21$149,704
FY22$34,848
FY23$56,391
Show the numbers
YearTIF revenue
FY16$111,399
FY17$127,117
FY18$122,947
FY19$135,802
FY20$144,772
FY21$149,704
FY22$34,848
FY23$56,391

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$798,07368%
  • Total Employee Benefit Levies$214,64518%
  • Debt Service Levy$99,1638%
  • Liability, property & self insurance costs$54,9105%

Budget and spending

Reading a local budget

Where each dollar of Lake View’s budget goes, FY26

Business Type / Enterprise: 61¢ of every dollar61¢Capital Projects: 17¢ of every dollar17¢Public Safety: 8¢ of every dollar8¢Culture and Recreation: 6¢ of every dollarGeneral Government: 4¢ of every dollarEverything else: 5¢ 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 154 Iowa cities closest in size (750–1,700 people).

Where it goesOf each dollarCities this size (154)
Business Type / Enterprise61¢41¢
Capital Projects17¢10¢
Public Safety8¢9¢
Culture and Recreation6¢9¢
General Government4¢8¢
Everything else5¢22¢

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$1.5M43%
  • Public Safety$715,05521%
  • Culture and Recreation$608,95318%
  • General Government$270,1318%
  • Debt Service$170,4705%
  • Public Works$138,4064%
  • Community and Economic Development$32,8621%

The state’s FY27 file doesn’t include business type / enterprise yet ($4.8M in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$84,100$201,487
Public Safety$401,300$452,664
Health and Social Services$0$0
General Government$229,550$195,177
Debt Service$145,475$0
Culture and Recreation$418,460$358,957
Community and Economic Development$614,500$504,189
Capital Projects$2.7M$1.1M
Business Type / Enterprise$3.1M$3.3M

What it spent each year

FY24 left out8

$8.9M
$8.1M

Debt, reserves and audits

How local debt works · What an audit tells you

What Lake View owes

$6.3M at June 30, 2026: $5,668 per resident. 91st most per resident of 939 Iowa places of its kind (the list).9

$8.4M
$6.3M
June 30OwedPer resident
2026$6.3M$5,668
2025$6.9M$6,211
2024$7.4M$6,653
2023$7.7M$6,890
2022$8.1M$7,306
2021$8.1M$7,239
2020$8.4M$7,517
2019$6.6M$5,887
2018$2.2M$1,983
2017$1.9M$1,704
2016$1.1M$993
2015$1.4M$1,243
2014$1.7M$1,504
2013$1.9M$1,710
2012$1.7M$1,496
2011$1.7M$1,518
2010$1.9M$1,719
Show the numbers
June 30OwedPer resident
2026$6.3M$5,668
2025$6.9M$6,211
2024$7.4M$6,653
2023$7.7M$6,890
2022$8.1M$7,306
2021$8.1M$7,239
2020$8.4M$7,517
2019$6.6M$5,887
2018$2.2M$1,983
2017$1.9M$1,704
2016$1.1M$993
2015$1.4M$1,243
2014$1.7M$1,504
2013$1.9M$1,710
2012$1.7M$1,496
2011$1.7M$1,518
2010$1.9M$1,719

Up 230% since 2010.

The 5% limit10

General obligation debt is $1.1M, 9% of the limit of about $12.0M (5% of $239.6M, the full value of its taxable property in 2024).

5 obligations at June 30, 2026
KindForPaid off byOwed
LoansWastewater Lagoon2049$5.0M
General ObligationFire Truck, Steet Sweeper and Water Line2040$888,000
Revenue BondsElectric line rebuild2028$210,000
General Obligation2017 Street Project2027$100,000
General ObligationPurchase fire truck2029$63,000

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 balances11. Lake View’s latest audit has them: Annual Examination, period ending Monday, June 30, 2025 (PDF).

Audits12

The latest: Annual Examination for the period ending Monday, June 30, 2025 (PDF), released Thursday, January 22, 2026, by a CPA firm.

13 earlier reports for Lake View

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: $158,067 in FY25, down 4% since FY19 while prices rose 25%, so it buys 24% less. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$168,561$181,129$171,198$158,067
Commercial and industrial tax replacement (“backfill”)$5,882$21,783$9,824–

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.

$613,363
  • State grants$598,60098%
  • CEBA grants$14,7632%
YearGrants and projects
FY19$22,482
FY20$0
FY21$18,676
FY22$421,150
FY23$0
FY24$13,865
FY25$613,363
Show the numbers
YearGrants and projects
FY19$22,482
FY20$0
FY21$18,676
FY22$421,150
FY23$0
FY24$13,865
FY25$613,363

Has it kept up with prices?

Each source from FY19 to FY25, after inflation.

  • Road Use Tax (streets)−15%$147,530 → $158,067, up 7% 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 37% since FY19 while prices rose 25%, so it buys 10% more.

$157,482
$155,170

Federal grants, for comparison: $81,141 in FY25.

Business awards

Every award statewide

State economic development awards

1 business has state awards in LAKE VIEW: $465K in grants, loans and tax benefits, for 62 jobs.14

  • Evapco, Inc.
    High Quality Jobs Program · FY21 · Under contract: Keeping the jobs · 62 jobs required, 62 reported
    $465K

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

City · 1

3 seats: the top 3 win.

1 more →

Local races from civicAPI and county auditors for Lake View; 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.

  • Lake View City Council At-Large (2 seats)
    Now held by Ken Steinkamp, Jimmie J Jensen
  • Lake View Mayor
    Now held by John Westergaard

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

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 ballot17.

Related places

At the Statehouse and in Congress18

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

U.S. House:District 4

Sac CountyEast Sac County schools