Local taxes › Scott County › Le Claire

City

Le Claire

Scott County · How cities work

$2,680 a yearproperty tax on a $200,000 home here, FY27, for every local government ($31.77 per $1,000 of taxable value)1
$1,060 a yearof that goes to the city ($12.64 per $1,000)
$3.6Mproperty taxes the city levies, FY27
$9.7Mcity 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.

No officials known 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 Le Claire

Homes and businesses in most of Le Claire pay a combined $31.77 per $1,000 of taxable value (FY27). They pay it all to the Scott County treasurer, who passes each government its share; the city sets and gets only its own piece, $12.64. Estimate your bill.

Rates over time

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

YearCombinedCity’s own
FY20$34.01$13.36
FY21$34.16$13.10
FY22$33.80$12.84
FY23$33.26$12.64
FY24–$12.64
FY25$33.27$12.64
FY26$31.99$12.64
FY27$31.77$12.64
Show the numbers
YearCombinedCity’s own
FY20$34.01$13.36
FY21$34.16$13.10
FY22$33.80$12.84
FY23$33.26$12.64
FY24–$12.64
FY25$33.27$12.64
FY26$31.99$12.64
FY27$31.77$12.64

Compared with places this size3

Le Claire’s city property tax rate of $12.64 per $1,000 is the 16th lowest of 60 Iowa cities with 3,200–7,100 people. The middle of the group is $14.67.

Red Oak: $20.65Oelwein: $20.16Albia: $19.70Eagle Grove: $19.32Independence: $19.01Iowa Falls: $18.86West Liberty: $18.68Chariton: $18.37Atlantic: $17.48Clarinda: $17.25Centerville: $16.85Algona: $16.75Vinton: $16.25Winterset: $16.15Cresco: $16.13Humboldt: $16.00Anamosa: $15.95Charles City: $15.95Forest City: $15.77Sheldon: $15.33Estherville: $15.27Harlan: $15.07Shenandoah: $15.02Manchester: $14.96Jefferson: $14.88Hampton: $14.86Carlisle: $14.82Cherokee: $14.82Glenwood: $14.77Waukon: $14.76Nevada: $14.58Monticello: $14.49Osceola: $14.37Windsor Heights: $14.30Osage: $14.29Orange City: $14.01Rock Valley: $13.76Sergeant Bluff: $13.70Emmetsburg: $13.70Mount Vernon: $13.50New Hampton: $13.44Adel: $13.43Maquoketa: $12.85Camanche: $12.75Milford: $12.57Tiffin: $11.80Huxley: $11.68Solon: $11.53Williamsburg: $11.11Polk City: $11.00Carter Lake: $10.67Story City: $10.39Dyersville: $10.27Spirit Lake: $10.17West Burlington: $10.15Robins: $9.68Asbury: $8.32Eldridge: $8.13Evansdale: $8.00Le Claire: $12.64$8.00 lowest$20.65 highestmiddle
See all 60
#PlaceRate per $1,000People
1Red Oak$20.655,420
2Oelwein$20.165,788
3Albia$19.703,579
4Eagle Grove$19.323,615
5Independence$19.016,266
6Iowa Falls$18.864,993
7West Liberty$18.683,724
8Chariton$18.374,278
9Atlantic$17.486,717
10Clarinda$17.255,334
11Centerville$16.855,345
12Algona$16.755,341
13Vinton$16.254,962
14Winterset$16.155,421
15Cresco$16.133,890
16Humboldt$16.004,774
17Anamosa$15.955,845
18Charles City$15.957,081
19Forest City$15.774,199
20Sheldon$15.335,584
21Estherville$15.275,796
22Harlan$15.074,898
23Shenandoah$15.024,878
24Manchester$14.965,283
25Jefferson$14.884,148
26Hampton$14.864,340
27Carlisle$14.824,381
28Cherokee$14.825,186
29Glenwood$14.775,250
30Waukon$14.763,799
31Nevada$14.587,082
32Monticello$14.494,095
33Osceola$14.375,585
34Windsor Heights$14.305,106
35Osage$14.293,559
36Orange City$14.016,547
37Rock Valley$13.764,024
38Sergeant Bluff$13.705,335
39Emmetsburg$13.703,632
40Mount Vernon$13.504,518
41New Hampton$13.443,433
42Adel$13.436,763
43Maquoketa$12.856,064
44Camanche$12.754,536
45Le Claire$12.644,776
46Milford$12.573,258
47Tiffin$11.806,695
48Huxley$11.684,737
49Solon$11.533,284
50Williamsburg$11.113,380
51Polk City$11.006,430
52Carter Lake$10.673,752
53Story City$10.393,439
54Dyersville$10.274,559
55Spirit Lake$10.175,548
56West Burlington$10.153,249
57Robins$9.683,362
58Asbury$8.326,051
59Eldridge$8.136,967
60Evansdale$8.004,515

The $8.10 limit

Le Claire’s general levy is $7.79 per $1,000 of taxable value in FY27, $0.31 below the limit.4 707 of 934 Iowa cities have a higher general levy. All cities.

FY23 $8.10 · FY24 $8.10 · FY25 $8.10 · FY26 $7.86 · FY27 $7.79 (before FY25, the general levy alone)

Outside the limit: $4.86 more5

  • Debt Service Levy$4.54 · $1.5M
  • Total Employee Benefit Levies$0.31 · $81,447

Tax increment financing (TIF)

Le Claire’s TIF revenue, from its reports to the state. It budgeted $2.8M in TIF revenue for FY25.

$4.6M
$2.8M
YearTIF revenue
FY16$4.1M
FY17$4.4M
FY18$4.6M
FY19$3.8M
FY20$3.5M
FY21$3.5M
FY22$2.8M
FY23$2.8M
Show the numbers
YearTIF revenue
FY16$4.1M
FY17$4.4M
FY18$4.6M
FY19$3.8M
FY20$3.5M
FY21$3.5M
FY22$2.8M
FY23$2.8M

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$2.0M56%
  • Debt Service Levy$1.5M42%
  • Total Employee Benefit Levies$81,4472%

Budget and spending

Reading a local budget

Where each dollar of Le Claire’s budget goes, FY26

Capital Projects: 63¢ of every dollar63¢Debt Service: 18¢ of every dollar18¢Public Safety: 5¢ of every dollarBusiness Type / Enterprise: 4¢ of every dollarGeneral Government: 3¢ of every dollarEverything else: 7¢ 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 59 Iowa cities closest in size (3,200–7,100 people).

Where it goesOf each dollarCities this size (59)
Capital Projects63¢17¢
Debt Service18¢8¢
Public Safety5¢13¢
Business Type / Enterprise4¢38¢
General Government3¢5¢
Everything else7¢20¢

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.

  • Debt Service$4.0M41%
  • Public Safety$2.0M21%
  • General Government$1.3M13%
  • Public Works$1.1M11%
  • Culture and Recreation$700,4087%
  • Community and Economic Development$326,3633%
  • Capital Projects$300,0003%

The state’s FY27 file doesn’t include business type / enterprise yet ($1.4M in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$1.2M$1.1M
Public Safety$1.8M$1.7M
Health and Social Services$0$0
General Government$557,219$619,303
Debt Service$3.3M$3.3M
Culture and Recreation$548,355$1.1M
Community and Economic Development$1.6M$1.5M
Capital Projects$4.1M$6.5M
Business Type / Enterprise$1.2M$1.2M

What it spent each year

FY24 left out6

$20.4M

Debt, reserves and audits

How local debt works · What an audit tells you

What Le Claire owes

$27.0M at June 30, 2026: $5,736 per resident. 89th most per resident of 939 Iowa places of its kind (the list).7

$47.9M
$27.0M
June 30OwedPer resident
2026$27.0M$5,736
2025$18.7M$3,966
2024$21.5M$4,563
2023$19.3M$4,090
2022$22.0M$4,674
2021$24.8M$5,256
2020$19.2M$4,067
2019$21.4M$4,545
2018$25.4M$5,401
2017$28.0M$5,951
2016$31.4M$6,674
2015$27.5M$5,844
2014$23.4M$4,961
2013$20.1M$4,272
2012$11.0M$2,328
2011$7.3M$1,551
2010$47.9M$10,178
Show the numbers
June 30OwedPer resident
2026$27.0M$5,736
2025$18.7M$3,966
2024$21.5M$4,563
2023$19.3M$4,090
2022$22.0M$4,674
2021$24.8M$5,256
2020$19.2M$4,067
2019$21.4M$4,545
2018$25.4M$5,401
2017$28.0M$5,951
2016$31.4M$6,674
2015$27.5M$5,844
2014$23.4M$4,961
2013$20.1M$4,272
2012$11.0M$2,328
2011$7.3M$1,551
2010$47.9M$10,178

Down 44% since 2010.

The 5% limit8

General obligation debt is $27.0M, 81% of the limit of about $33.5M (5% of $670.3M, the full value of its taxable property in 2024).

8 obligations at June 30, 2026
KindForPaid off byOwed
General ObligationStreet improvements, park improvements, public works equipment & refunding series 2018A bonds2040$7.0M
General ObligationYMCA Fitness and Recreational Project & urban renewal project.2032$6.6M
General Obligation2020A Streets,Bldgs,Parks, Eco Devo, Refunding Bonds2030$5.8M
General Obligation2023A Streets,Sidewalks, Equip2038$4.6M
General Obligation2015C WWTP/Sewer #1 Refunding2030$1.6M
General Obligation2020B Fire Pumper, Streets & WWTP Upgrades2027$705,000
General Obligation2016B Refunding, Squad, Backhoe & Streets2028$700,000
General Obligation2018A LCPD Reno, Streets, Equip, Parks, Bike Trail, Generator, Downtown, Plaza2028$0

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

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: $755,337 in FY25, up 40% since FY19 while prices rose 25%, so it buys 12% more. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$618,463$651,243$665,959$666,773
Commercial and industrial tax replacement (“backfill”)$164,866$33,541$25,156$88,564

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.

$974,727
$110,734
  • Iowa DOT projects$50,00045%
  • State grants$37,80734%
  • Iowa Economic Development Authority$22,92721%
YearGrants and projects
FY19$35,524
FY20$29,040
FY21$115,144
FY22$58,755
FY23$974,727
FY24$372,429
FY25$110,734
Show the numbers
YearGrants and projects
FY19$35,524
FY20$29,040
FY21$115,144
FY22$58,755
FY23$974,727
FY24$372,429
FY25$110,734

Has it kept up with prices?

Each source from FY19 to FY25, after inflation.

  • Road Use Tax (streets)+9%$489,343 → $666,773, up 36% since FY19 while prices rose 25%, so it buys 9% more
  • Commercial and industrial tax replacement (“backfill”)+44%$48,914 → $88,564, up 81% since FY19 while prices rose 25%, so it buys 44% 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 70% since FY19 while prices rose 25%, so it buys 36% more.

$953,160
$952,680

Federal grants, for comparison: $372,607 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.

No local races loaded yet.

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.

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