Who runs it
The city council passes ordinances, adopts the budget and sets the city’s property tax.
- David SmithPanorama Park City Council At-Large · elected November 4, 2025
- Irvin FoltzPanorama Park City Council At-Large · elected November 4, 2025
- Jacque KrausePanorama Park City Council At-Large · elected November 4, 2025
- Ronald RicePanorama Park Mayor · elected November 4, 2025
- Shawn RicePanorama Park City Council At-Large · elected November 4, 2025
- Steven PerryPanorama Park City Council At-Large · elected November 4, 2025
- Jacque M KrausePanorama Park City Council At-Large · elected November 7, 2023
- Steven Thayne PerryPanorama Park 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 Panorama Park
Homes and businesses in most of Panorama Park pay a combined $23.74 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, $4.62. Estimate your bill.
- Pleasant Valley schools$11.8750%
- Scott County$5.9325%
- City of Panorama Park$4.6219%
- Eastern Iowa Community College$1.044%
- Scott County Assessor$0.22<1%
- Scott County Extension (ISU Extension and Outreach)$0.06<1%
Rates over time
Per $1,000 of taxable value: the typical combined rate people in Panorama Park pay, and the city government’s own piece of it.
| Year | Combined | City’s own |
|---|---|---|
| FY20 | $26.46 | $5.80 |
| FY21 | $27.03 | $5.97 |
| FY22 | $27.08 | $6.11 |
| FY23 | $26.30 | $5.68 |
| FY24 | $26.29 | $5.65 |
| FY25 | $25.18 | $4.55 |
| FY26 | $23.83 | $4.48 |
| FY27 | $23.74 | $4.62 |
Show the numbers
| Year | Combined | City’s own |
|---|---|---|
| FY20 | $26.46 | $5.80 |
| FY21 | $27.03 | $5.97 |
| FY22 | $27.08 | $6.11 |
| FY23 | $26.30 | $5.68 |
| FY24 | $26.29 | $5.65 |
| FY25 | $25.18 | $4.55 |
| FY26 | $23.83 | $4.48 |
| FY27 | $23.74 | $4.62 |
Compared with places this size3
Panorama Park’s city property tax rate of $4.62 per $1,000 is the 8th lowest of 173 Iowa cities with 100–210 people. The middle of the group is $10.68.
See all 173
| # | Place | Rate per $1,000 | People |
|---|---|---|---|
| 1 | Castana | $34.13 | 103 |
| 2 | Brayton | $25.07 | 138 |
| 3 | Harris | $23.13 | 145 |
| 4 | Whitten | $22.65 | 98 |
| 5 | Soldier | $21.92 | 176 |
| 6 | Chelsea | $21.61 | 207 |
| 7 | Smithland | $21.12 | 184 |
| 8 | Volga | $20.23 | 200 |
| 9 | Coin | $19.59 | 171 |
| 10 | Rowan | $19.53 | 118 |
| 11 | Chester | $19.30 | 134 |
| 12 | Bouton | $19.25 | 125 |
| 13 | Ricketts | $19.22 | 105 |
| 14 | Garden Grove | $19.20 | 173 |
| 15 | Hastings | $18.95 | 157 |
| 16 | Swaledale | $18.62 | 136 |
| 17 | Jamaica | $18.24 | 196 |
| 18 | Hillsboro | $17.68 | 158 |
| 19 | Bristow | $17.39 | 139 |
| 20 | Woolstock | $17.26 | 141 |
| 21 | Prescott | $16.53 | 186 |
| 22 | Monmouth | $16.41 | 129 |
| 23 | Blockton | $16.37 | 123 |
| 24 | Montour | $16.37 | 199 |
| 25 | Geneva | $16.25 | 137 |
| 26 | Waterville | $16.25 | 112 |
| 27 | Little Sioux | $15.74 | 170 |
| 28 | Moorhead | $15.68 | 186 |
| 29 | Onslow | $15.63 | 198 |
| 30 | Linden | $15.62 | 206 |
| 31 | Woodburn | $15.59 | 133 |
| 32 | Kamrar | $15.47 | 178 |
| 33 | Goodell | $15.16 | 139 |
| 34 | Marne | $15.03 | 109 |
| 35 | Baldwin | $14.91 | 99 |
| 36 | Magnolia | $14.68 | 194 |
| 37 | Davis City | $14.45 | 178 |
| 38 | Lucas | $14.40 | 176 |
| 39 | Westgate | $14.05 | 190 |
| 40 | Palmer | $13.89 | 137 |
| 41 | Ayrshire | $13.55 | 128 |
| 42 | Searsboro | $13.55 | 129 |
| 43 | Ferguson | $13.53 | 98 |
| 44 | Lanesboro | $13.53 | 112 |
| 45 | Meservey | $13.43 | 212 |
| 46 | Calumet | $13.16 | 144 |
| 47 | Portsmouth | $13.05 | 187 |
| 48 | Clutier | $13.03 | 209 |
| 49 | Delaware | $12.86 | 139 |
| 50 | Patterson | $12.84 | 176 |
| 51 | Clemons | $12.69 | 135 |
| 52 | Millersburg | $12.40 | 135 |
| 53 | Aurora | $12.40 | 165 |
| 54 | Bridgewater | $12.29 | 145 |
| 55 | Hanlontown | $12.17 | 200 |
| 56 | Stout | $12.14 | 194 |
| 57 | Arion | $12.14 | 99 |
| 58 | Webb | $12.10 | 139 |
| 59 | Decatur | $12.08 | 174 |
| 60 | Rembrandt | $12.03 | 199 |
| 61 | Shambaugh | $11.98 | 161 |
| 62 | Lone Rock | $11.92 | 143 |
| 63 | East Peru | $11.89 | 119 |
| 64 | Henderson | $11.85 | 140 |
| 65 | Parnell | $11.78 | 190 |
| 66 | Reasnor | $11.76 | 157 |
| 67 | Ledyard | $11.74 | 118 |
| 68 | Joice | $11.72 | 206 |
| 69 | Toronto | $11.68 | 101 |
| 70 | Wadena | $11.65 | 201 |
| 71 | Exline | $11.60 | 157 |
| 72 | Beaman | $11.54 | 155 |
| 73 | College Springs | $11.44 | 172 |
| 74 | Melrose | $11.27 | 110 |
| 75 | Linn Grove | $11.15 | 155 |
| 76 | Dundee | $11.14 | 193 |
| 77 | Randolph | $11.08 | 183 |
| 78 | Leighton | $11.07 | 153 |
| 79 | Rake | $11.05 | 179 |
| 80 | Masonville | $11.00 | 98 |
| 81 | Somers | $10.99 | 121 |
| 82 | Frederika | $10.99 | 206 |
| 83 | Havelock | $10.95 | 127 |
| 84 | Alexander | $10.90 | 165 |
| 85 | Lambs Grove | $10.78 | 174 |
| 86 | Wallingford | $10.75 | 154 |
| 87 | Woden | $10.68 | 183 |
| 88 | Pacific Junction | $10.56 | 99 |
| 89 | Barnes City | $10.44 | 152 |
| 90 | Stockton | $10.37 | 171 |
| 91 | Randall | $10.35 | 156 |
| 92 | Meriden | $10.28 | 175 |
| 93 | Drakesville | $10.24 | 170 |
| 94 | North Washington | $10.23 | 107 |
| 95 | Dawson | $10.19 | 110 |
| 96 | Hancock | $10.13 | 199 |
| 97 | Melvin | $10.05 | 196 |
| 98 | Barnum | $9.96 | 186 |
| 99 | Grafton | $9.83 | 212 |
| 100 | Clare | $9.81 | 133 |
| 101 | Tingley | $9.81 | 146 |
| 102 | Rutland | $9.65 | 116 |
| 103 | Van Wert | $9.62 | 175 |
| 104 | Rock Falls | $9.61 | 143 |
| 105 | Kirkville | $9.59 | 159 |
| 106 | Superior | $9.58 | 127 |
| 107 | Martinsburg | $9.49 | 109 |
| 108 | Larrabee | $9.41 | 116 |
| 109 | Hamilton | $9.35 | 125 |
| 110 | Floris | $9.29 | 119 |
| 111 | Mitchell | $9.22 | 118 |
| 112 | Westphalia | $9.18 | 133 |
| 113 | Elberon | $9.16 | 178 |
| 114 | Dixon | $9.03 | 204 |
| 115 | Blairsburg | $8.93 | 175 |
| 116 | Prairieburg | $8.91 | 156 |
| 117 | Oakville | $8.89 | 198 |
| 118 | Welton | $8.86 | 124 |
| 119 | Archer | $8.84 | 116 |
| 120 | Luther | $8.83 | 147 |
| 121 | Fraser | $8.81 | 107 |
| 122 | Macksburg | $8.81 | 103 |
| 123 | Washta | $8.65 | 206 |
| 124 | Moorland | $8.61 | 169 |
| 125 | Pilot Mound | $8.54 | 155 |
| 126 | Ollie | $8.44 | 196 |
| 127 | Thor | $8.38 | 182 |
| 128 | Andover | $8.28 | 106 |
| 129 | South English | $8.27 | 196 |
| 130 | Thurman | $8.26 | 162 |
| 131 | Boxholm | $8.11 | 177 |
| 132 | Rome | $8.10 | 112 |
| 133 | Westfield | $8.10 | 121 |
| 134 | Lineville | $8.10 | 194 |
| 135 | Vincent | $8.09 | 125 |
| 136 | Morrison | $7.86 | 101 |
| 137 | Mount Auburn | $7.86 | 162 |
| 138 | Haverhill | $7.86 | 164 |
| 139 | Grand River | $7.86 | 192 |
| 140 | Olds | $7.86 | 174 |
| 141 | Castalia | $7.86 | 141 |
| 142 | Dickens | $7.86 | 146 |
| 143 | Rose Hill | $7.86 | 156 |
| 144 | West Chester | $7.82 | 147 |
| 145 | Cromwell | $7.81 | 104 |
| 146 | Mcclelland | $7.79 | 147 |
| 147 | Arispe | $7.71 | 95 |
| 148 | Luzerne | $7.69 | 111 |
| 149 | Lidderdale | $7.68 | 162 |
| 150 | Westwood | $7.67 | 96 |
| 151 | Bernard | $7.56 | 117 |
| 152 | Braddyville | $7.49 | 142 |
| 153 | Franklin | $7.31 | 133 |
| 154 | Weldon | $7.18 | 134 |
| 155 | Brunsville | $6.95 | 128 |
| 156 | Packwood | $6.77 | 186 |
| 157 | Houghton | $6.73 | 129 |
| 158 | Williamson | $6.72 | 126 |
| 159 | Lincoln | $6.32 | 119 |
| 160 | Gravity | $6.18 | 149 |
| 161 | Ackworth | $5.90 | 117 |
| 162 | Oakland Acres | $5.88 | 178 |
| 163 | Springbrook | $5.79 | 145 |
| 164 | Maysville | $5.77 | 155 |
| 165 | Harper | $5.29 | 117 |
| 166 | Panorama Park | $4.62 | 142 |
| 167 | Keomah Village | $3.15 | 107 |
| 168 | Mcintire | $2.78 | 115 |
| 169 | Sherrill | $2.66 | 176 |
| 170 | Centralia | $2.41 | 117 |
| 171 | Rickardsville | $2.27 | 204 |
| 172 | New Liberty | $2.27 | 141 |
| 173 | North Buena Vista | $1.78 | 107 |
The $8.10 limit
Panorama Park’s general levy is $4.62 per $1,000 of taxable value in FY27, $3.48 below the limit.4 906 of 934 Iowa cities have a higher general levy. All cities.
FY23 $5.68 · FY24 $5.65 · FY25 $4.55 · FY26 $4.48 · FY27 $4.62 (before FY25, the general levy alone)
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.
Budget and spending
Where each dollar of Panorama Park’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 173 Iowa cities closest in size (100–210 people).
| Where it goes | Of each dollar | Cities this size (173) |
|---|---|---|
| Public Works | 47¢ | 25¢ |
| General Government | 26¢ | 24¢ |
| Business Type / Enterprise | 13¢ | 28¢ |
| Culture and Recreation | 8¢ | 8¢ |
| Public Safety | 5¢ | 10¢ |
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.
The state’s FY27 file doesn’t include business type / enterprise yet ($10,000 in FY26), so this total is low.
Budget compared with what it spent, FY23
| Function | Budget | Spent |
|---|---|---|
| Public Works | $69,500 | $46,847 |
| Public Safety | $3,500 | $3,181 |
| Health and Social Services | $0 | $0 |
| General Government | $19,500 | $14,803 |
| Debt Service | $0 | $0 |
| Culture and Recreation | $5,600 | $5,501 |
| Community and Economic Development | $0 | $0 |
| Capital Projects | $0 | $0 |
| Business Type / Enterprise | $100,000 | $25,383 |
What it spent each year
FY24 left out5
Debt, reserves and audits
How local debt works · What an audit tells you
What Panorama Park owes
No debt at June 30, 2026.6
| June 30 | Owed | Per resident |
|---|---|---|
| 2026 | $0 | $0 |
| 2025 | $0 | $0 |
| 2024 | $0 | $0 |
| 2023 | $0 | $0 |
| 2022 | $0 | $0 |
| 2021 | $0 | $0 |
| 2020 | $0 | $0 |
| 2019 | $0 | $0 |
| 2018 | $0 | $0 |
| 2017 | $0 | $0 |
| 2016 | $0 | $0 |
| 2015 | $0 | $0 |
| 2014 | $0 | $0 |
| 2013 | $0 | $0 |
| 2012 | $0 | $0 |
| 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 | $0 | $0 |
| 2021 | $0 | $0 |
| 2020 | $0 | $0 |
| 2019 | $0 | $0 |
| 2018 | $0 | $0 |
| 2017 | $0 | $0 |
| 2016 | $0 | $0 |
| 2015 | $0 | $0 |
| 2014 | $0 | $0 |
| 2013 | $0 | $0 |
| 2012 | $0 | $0 |
| 2011 | $0 | $0 |
| 2010 | $0 | $0 |
The 5% limit7
General obligation debt is $0, 0% of the limit of about $653,345 (5% of $13.1M, the full value of its taxable property in 2024).
Money in reserve
The state’s budget files don’t include cities’ fund balances8. Panorama Park’s latest audit has them: Periodic Examination, period ending Monday, June 30, 2025 (PDF).
Audits9
The latest: Periodic Examination for the period ending Monday, June 30, 2025 (PDF), released Wednesday, October 21, 2026, by the Auditor of State.
The report has no Schedule of Findings Iowa Funnel could read.
1 earlier report for Panorama Park
- Periodic Examination, period ending Saturday, March 31, 2018Wednesday, October 24, 2018
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: $19,741 in FY25, up 18% since FY19 while prices rose 25%, so it buys 6% less. Grants are below.
Show the numbers
| Source | FY22 | FY23 | FY24 | FY25 |
|---|---|---|---|---|
| Road Use Tax (streets) | $18,965 | $19,128 | $19,634 | $19,741 |
| Commercial and industrial tax replacement (“backfill”) | $953 | $4 | – | – |
Has it kept up with prices?
Each source from FY19 to FY25, after inflation.
- Road Use Tax (streets)−6%$16,665 → $19,741, up 18% since FY19 while prices rose 25%, so it buys 6% 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 35% since FY19 while prices rose 25%, so it buys 8% more.
Federal grants, for comparison: $18,529 in FY23.
Business awards
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)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
5 seats: the top 5 win.
- David Smith Winner1820.2%
- Irvin Foltz Winner1820.2%
- Shawn Rice Winner1820.2%
- Jacque Krause Winner1820.2%
- Steven Perry Winner1719.1%
- Ronald Rice Unopposed18100.0%
Local races from civicAPI and county auditors for Panorama Park; 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.
- Panorama Park City Council At-Large (5 seats)Now held by Steven Thayne Perry, Shawn Rice, David Smith, Irvin Foltz, Jacque M Krause
- Panorama Park MayorNow held by Ronald Rice
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
At the Statehouse and in Congress14
Scott Webster (Sen. 47)Gary M. Mohr (Rep. 93)
U.S. House:District 1