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Local taxes › Shelby County › Harlan

City

Harlan

Shelby County · How cities work

$3,190 a yearproperty tax on a $200,000 home here, FY27, for every local government ($37.85 per $1,000 of taxable value)1
$1,270 a yearof that goes to the city ($15.07 per $1,000)
$3.4Mproperty taxes the city levies, FY27
$6.4Mcity 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.

  • Aaron NippertHarlan City Council Ward 3 · elected November 4, 2025
  • Jay ChristensenHarlan Mayor · elected November 4, 2025
  • Kyle LindbergHarlan City Council Ward 1 · elected November 4, 2025
  • Sharon KrogerHarlan City Council At-Large · elected November 4, 2025
  • JENNY KELLYHarlan City Council Ward 4 · elected November 7, 2023
  • Richard PetersenHarlan City Council Ward 2 · elected November 7, 2023
  • Troy SchabenHarlan City Council Lincoln Ward · 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 Harlan

Homes and businesses in most of Harlan pay a combined $37.85 per $1,000 of taxable value (FY27). They pay it all to the Shelby County treasurer, who passes each government its share; the city sets and gets only its own piece, $15.07. Estimate your bill.

  • City of Harlan$15.0740%
  • Harlan schools$13.4335%
  • Shelby County$6.3117%
  • Iowa Western Community College$1.474%
  • Shelby County Myrtue Memorial Hosp$1.033%
  • Shelby County Assessor$0.30<1%
  • Shelby County Extension (ISU Extension and Outreach)$0.23<1%

Rates over time

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

YearCombinedCity’s own
FY20$36.94$17.10
FY21$37.27$16.95
FY22$37.24$16.83
FY23$36.00$16.36
FY24$38.11$16.36
FY25$39.16$16.17
FY26$39.44$16.16
FY27$37.85$15.07
Show the numbers
YearCombinedCity’s own
FY20$36.94$17.10
FY21$37.27$16.95
FY22$37.24$16.83
FY23$36.00$16.36
FY24$38.11$16.36
FY25$39.16$16.17
FY26$39.44$16.16
FY27$37.85$15.07

Compared with places this size3

Harlan’s city property tax rate of $15.07 per $1,000 is the 23rd highest of 60 Iowa cities with 3,300–7,300 people. The middle of the group is $14.77.

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: $15.27Washington: $15.21Shenandoah: $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: $14.01Hiawatha: $13.78Rock Valley: $13.76Sergeant Bluff: $13.70Emmetsburg: $13.70Mount Vernon: $13.50New Hampton: $13.44Adel: $13.43Maquoketa: $12.85Camanche: $12.75Le Claire: $12.64Tiffin: $11.80Huxley: $11.68Solon: $11.53Williamsburg: $11.11Polk City: $11.00Carter Lake: $10.67Story City: $10.39Dyersville: $10.27Spirit Lake: $10.17Robins: $9.68Asbury: $8.32Eldridge: $8.13Evansdale: $8.00Harlan: $15.07$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
22Washington$15.217,281
23Harlan$15.074,898
24Shenandoah$15.024,878
25Manchester$14.965,283
26Jefferson$14.884,148
27Hampton$14.864,340
28Carlisle$14.824,381
29Cherokee$14.825,186
30Glenwood$14.775,250
31Waukon$14.763,799
32Nevada$14.587,082
33Monticello$14.494,095
34Osceola$14.375,585
35Windsor Heights$14.305,106
36Osage$14.293,559
37Orange City$14.016,547
38Hiawatha$13.787,347
39Rock Valley$13.764,024
40Sergeant Bluff$13.705,335
41Emmetsburg$13.703,632
42Mount Vernon$13.504,518
43New Hampton$13.443,433
44Adel$13.436,763
45Maquoketa$12.856,064
46Camanche$12.754,536
47Le Claire$12.644,776
48Tiffin$11.806,695
49Huxley$11.684,737
50Solon$11.533,284
51Williamsburg$11.113,380
52Polk City$11.006,430
53Carter Lake$10.673,752
54Story City$10.393,439
55Dyersville$10.274,559
56Spirit Lake$10.175,548
57Robins$9.683,362
58Asbury$8.326,051
59Eldridge$8.136,967
60Evansdale$8.004,515

The $8.10 limit

Harlan’s general levy is $8.59 per $1,000 of taxable value in FY27, $0.49 above the limit; it has to come down in steps.4 15 of 934 Iowa cities have a higher general levy. All cities.

FY23 $8.10 · FY24 $8.10 · FY25 $9.02 · FY26 $8.85 · FY27 $8.59 (before FY25, the general levy alone)

Outside the limit: $6.49 more5

  • Total Employee Benefit Levies$2.35 · $534,764
  • Debt Service Levy$1.85 · $434,142
  • Liability, property & self insurance costs$1.72 · $390,720
  • Support of a Local Emerg. Mgmt. Comm.$0.57 · $129,022

Tax increment financing (TIF)

$6.4M of taxable value in Harlan is in TIF districts’ increment (3% of the city’s taxable value), 2025 valuations, taxed in FY27.6 It budgeted $224,163 in TIF revenue for FY25.

$671,628
$326,174

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 $84,732 of the city’s own.

  • Harlan schools$63,534
  • Shelby County$38,771
YearTIF revenue
FY16$671,628
FY17$560,322
FY18$374,728
FY19$373,379
FY20$249,555
FY21$237,914
FY22$229,267
FY23$326,174
Show the numbers
YearTIF revenue
FY16$671,628
FY17$560,322
FY18$374,728
FY19$373,379
FY20$249,555
FY21$237,914
FY22$229,267
FY23$326,174

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$2.0M57%
  • Total Employee Benefit Levies$534,76416%
  • Debt Service Levy$434,14213%
  • Liability, property & self insurance costs$390,72011%
  • Support of a Local Emerg. Mgmt. Comm.$129,0224%

Budget and spending

Reading a local budget

Where each dollar of Harlan’s budget goes, FY26

Business Type / Enterprise: 60¢ of every dollar60¢Capital Projects: 14¢ of every dollar14¢Public Works: 6¢ of every dollarPublic Safety: 6¢ of every dollarCulture and Recreation: 5¢ of every dollarEverything else: 9¢ of every dollar9¢

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 (3,300–7,300 people).

Where it goesOf each dollarCities this size (59)
Business Type / Enterprise60¢37¢
Capital Projects14¢18¢
Public Works6¢9¢
Public Safety6¢13¢
Culture and Recreation5¢8¢
Everything else9¢16¢

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.

  • Public Works$1.6M24%
  • Public Safety$1.6M24%
  • General Government$1.2M19%
  • Culture and Recreation$1.2M18%
  • Debt Service$840,21813%
  • Community and Economic Development$79,5001%

The state’s FY27 file doesn’t include business type / enterprise yet ($14.8M in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$1.7M$1.7M
Public Safety$1.6M$1.5M
Health and Social Services$0$0
General Government$933,293$916,606
Debt Service$983,528$983,527
Culture and Recreation$1.1M$1.1M
Community and Economic Development$137,750$178,623
Capital Projects$1.6M$1.3M
Business Type / Enterprise$14.3M$18.5M

What it spent each year

FY24 left out8

$46.3M

Debt, reserves and audits

How local debt works · What an audit tells you

What Harlan owes

$14.1M at June 30, 2026: $2,878 per resident. 299th most per resident of 939 Iowa places of its kind (the list).9

$24.7M
$14.1M
June 30OwedPer resident
2026$14.1M$2,878
2025$15.2M$3,100
2024$13.6M$2,781
2023$12.4M$2,543
2022$14.4M$2,950
2021$16.8M$3,432
2020$17.4M$3,563
2019$19.8M$4,046
2018$21.9M$4,485
2017$22.3M$4,558
2016$23.0M$4,696
2015$24.4M$4,987
2014$23.9M$4,880
2013$24.7M$5,054
2012$20.5M$4,193
2011$19.5M$3,983
2010$19.7M$4,017
Show the numbers
June 30OwedPer resident
2026$14.1M$2,878
2025$15.2M$3,100
2024$13.6M$2,781
2023$12.4M$2,543
2022$14.4M$2,950
2021$16.8M$3,432
2020$17.4M$3,563
2019$19.8M$4,046
2018$21.9M$4,485
2017$22.3M$4,558
2016$23.0M$4,696
2015$24.4M$4,987
2014$23.9M$4,880
2013$24.7M$5,054
2012$20.5M$4,193
2011$19.5M$3,983
2010$19.7M$4,017

Down 28% since 2010.

The 5% limit10

General obligation debt is $1.6M, 8% of the limit of about $20.1M (5% of $402.2M, the full value of its taxable property in 2024).

9 obligations at June 30, 2026
KindForPaid off byOwed
Revenue BondsUSDA Water Project #32065$5.2M
Revenue BondsWater Revenue Bond2032$3.2M
Revenue BondsUSDA Water Project #42065$2.6M
General Obligation2020 GO Capital Loan Notes for Fire Truck & Equipment, Sewer Project and TIF Project.2035$990,000
LoansInter fund transfer between utilities - Telecom2039$797,709
Revenue BondsG.O. Capital loan notes 2015; paid by sewer2030$445,000
General ObligationGeneral Obligation bonds for miscellaneous projects throughout the City to include: Street overlay/milling, park project, new fire gear,etc.2029$355,000
General ObligationRefunding issue of issuance 7/10/2007/old issuance amt $3.5M new issuance $2.815M2027$265,000
Revenue BondsTelecom Revenue Bond2027$185,000

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

Audits12

The latest: Financial Statement for the period ending Monday, June 30, 2025 (PDF), released Wednesday, March 4, 2026, by the Auditor of State.

18 earlier reports for Harlan

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: $792,670 in FY25, up 7% since FY19 while prices rose 25%, so it buys 15% less. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$681,688$673,332$691,149$694,900
Commercial and industrial tax replacement (“backfill”)$74,548$147,188$52,331$97,770

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.

$242,862
$128,277
  • State grants$128,277100%
YearGrants and projects
FY19$0
FY20$14,279
FY21$157,954
FY22$69,245
FY23$61,960
FY24$242,862
FY25$128,277
Show the numbers
YearGrants and projects
FY19$0
FY20$14,279
FY21$157,954
FY22$69,245
FY23$61,960
FY24$242,862
FY25$128,277

Has it kept up with prices?

Each source from FY19 to FY25, after inflation.

  • Road Use Tax (streets)−16%$659,622 → $694,900, up 5% since FY19 while prices rose 25%, so it buys 16% less
  • Commercial and industrial tax replacement (“backfill”)−4%$80,767 → $97,770, up 21% since FY19 while prices rose 25%, so it buys 4% 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 42% since FY19 while prices rose 25%, so it buys 13% more.

$717,486

Federal grants, for comparison: $579,840 in FY25.

Business awards

Every award statewide

State economic development awards

Community college new jobs training: 5 contracts since 1999 worth $1.1M, for 344 pledged jobs.

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)14.

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 · 4

Local races from civicAPI and county auditors for Harlan; 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.

  • Harlan City Council Lincoln Ward
    Now held by Troy Schaben
  • Harlan City Council Ward 2
    Now held by Richard Petersen
  • Harlan City Council Ward 4
    Now held by JENNY KELLY
  • Harlan Mayor
    Now held by Jay Christensen

Candidates as county auditors and civicAPI list them; a filing can take a few days to appear here15.

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 ballot16.

Related places

At the Statehouse and in Congress17

Jason Schultz (Sen. 6)Steven C. Holt (Rep. 12)

U.S. House:District 4

Shelby CountyHarlan schools