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Local taxes › Tama County › Lincoln

City

Lincoln

Tama County · How cities work

$2,580 a yearproperty tax on a $200,000 home here, FY27, for every local government ($30.62 per $1,000 of taxable value)1
$530 a yearof that goes to the city ($6.32 per $1,000)
$67,736property taxes the city levies, FY27
$83,235city budget, all funds, FY272

Who runs it

The city council passes ordinances, adopts the budget and sets the city’s property tax.

  • Dale MeyerLincoln City Council At-Large · elected November 4, 2025
  • Gaylen BrandtLincoln City Council At-Large · elected November 4, 2025
  • H. Trent WentzienLincoln Mayor · elected November 4, 2025
  • John EdenLincoln City Council At-Large · elected November 4, 2025
  • Michelle ClarkLincoln City Council At-Large · elected November 4, 2025
  • Samuel CahalanLincoln City Council At-Large · elected November 4, 2025
  • Dale H. Meyer Jr.Lincoln City Council At-Large · elected November 7, 2023
  • John EilersLincoln 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 Lincoln

Homes and businesses in most of Lincoln pay a combined $30.62 per $1,000 of taxable value (FY27). They pay it all to the Tama County treasurer, who passes each government its share; the city sets and gets only its own piece, $6.32. Estimate your bill.

Rates over time

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

YearCombinedCity’s own
FY20$27.32$8.10
FY21$27.49$8.10
FY22$27.23$7.88
FY23$26.87$7.74
FY24$25.21$6.16
FY25$27.37$6.71
FY26$28.55$6.79
FY27$30.62$6.32
Show the numbers
YearCombinedCity’s own
FY20$27.32$8.10
FY21$27.49$8.10
FY22$27.23$7.88
FY23$26.87$7.74
FY24$25.21$6.16
FY25$27.37$6.71
FY26$28.55$6.79
FY27$30.62$6.32

Compared with places this size3

Lincoln’s city property tax rate of $6.32 per $1,000 is the 15th lowest of 152 Iowa cities with 80–180 people. The middle of the group is $10.21.

Castana: $34.13Brayton: $25.07Hansell: $23.66Harris: $23.13Whitten: $22.65Soldier: $21.92Stanley: $20.69Coin: $19.59Rowan: $19.53Chester: $19.30Bouton: $19.25Ricketts: $19.22Garden Grove: $19.20Hastings: $18.95Grant: $18.71Swaledale: $18.62Derby: $18.13Hillsboro: $17.68Bristow: $17.39Woolstock: $17.26Monmouth: $16.41Blockton: $16.37Geneva: $16.25Waterville: $16.25Little Sioux: $15.74Woodburn: $15.59Kamrar: $15.47Goodell: $15.16Marne: $15.03Baldwin: $14.91Davis City: $14.45Lucas: $14.40Palmer: $13.89Ayrshire: $13.55Searsboro: $13.55Ferguson: $13.53Lanesboro: $13.53Calumet: $13.16Delaware: $12.86Patterson: $12.84Clemons: $12.69Cylinder: $12.52Millersburg: $12.40Aurora: $12.40Bridgewater: $12.29Arion: $12.14Webb: $12.10Decatur: $12.08Shambaugh: $11.98Lone Rock: $11.92East Peru: $11.89Henderson: $11.85Reasnor: $11.76Morley: $11.74Ledyard: $11.74Toronto: $11.68Exline: $11.60Beaman: $11.54College Springs: $11.44Melrose: $11.27Linn Grove: $11.15Promise City: $11.13Leighton: $11.07Masonville: $11.00Somers: $10.99Havelock: $10.95Alexander: $10.90Lambs Grove: $10.78Wallingford: $10.75Pacific Junction: $10.56Barnes City: $10.44Stockton: $10.37Randall: $10.35Meriden: $10.28Drakesville: $10.24North Washington: $10.23Dawson: $10.19Hartwick: $9.90Clare: $9.81Tingley: $9.81Rutland: $9.65Van Wert: $9.62Rock Falls: $9.61Kirkville: $9.59Superior: $9.58Webster: $9.55Martinsburg: $9.49Larrabee: $9.41Hamilton: $9.35Wiota: $9.32Floris: $9.29Mitchell: $9.22Westphalia: $9.18Elberon: $9.16Blairsburg: $8.93Prairieburg: $8.91Welton: $8.86Archer: $8.84Luther: $8.83Fraser: $8.81Macksburg: $8.81Moorland: $8.61Pilot Mound: $8.54Andover: $8.28Thurman: $8.26Boxholm: $8.11Carpenter: $8.10Rome: $8.10Westfield: $8.10Vincent: $8.09Buckeye: $7.94Morrison: $7.86Mount Auburn: $7.86Haverhill: $7.86Oyens: $7.86Olds: $7.86Castalia: $7.86Dickens: $7.86Rose Hill: $7.86West Chester: $7.82Cromwell: $7.81Mcclelland: $7.79Arispe: $7.71Luzerne: $7.69Lidderdale: $7.68Westwood: $7.67Kinross: $7.57Bernard: $7.56Braddyville: $7.49Franklin: $7.31Spragueville: $7.20Weldon: $7.18Brunsville: $6.95Zwingle: $6.93Pleasant Plain: $6.79Houghton: $6.73Williamson: $6.72Tennant: $6.29Gravity: $6.18Ackworth: $5.90Oakland Acres: $5.88Springbrook: $5.79Maysville: $5.77Harper: $5.29Panorama Park: $4.62Keomah Village: $3.15Mcintire: $2.78Sherrill: $2.66Centralia: $2.41New Liberty: $2.27North Buena Vista: $1.78Lincoln: $6.32$1.78 lowest$34.13 highestmiddle
See all 152
#PlaceRate per $1,000People
1Castana$34.13103
2Brayton$25.07138
3Hansell$23.6685
4Harris$23.13145
5Whitten$22.6598
6Soldier$21.92176
7Stanley$20.6986
8Coin$19.59171
9Rowan$19.53118
10Chester$19.30134
11Bouton$19.25125
12Ricketts$19.22105
13Garden Grove$19.20173
14Hastings$18.95157
15Grant$18.7182
16Swaledale$18.62136
17Derby$18.1389
18Hillsboro$17.68158
19Bristow$17.39139
20Woolstock$17.26141
21Monmouth$16.41129
22Blockton$16.37123
23Geneva$16.25137
24Waterville$16.25112
25Little Sioux$15.74170
26Woodburn$15.59133
27Kamrar$15.47178
28Goodell$15.16139
29Marne$15.03109
30Baldwin$14.9199
31Davis City$14.45178
32Lucas$14.40176
33Palmer$13.89137
34Ayrshire$13.55128
35Searsboro$13.55129
36Ferguson$13.5398
37Lanesboro$13.53112
38Calumet$13.16144
39Delaware$12.86139
40Patterson$12.84176
41Clemons$12.69135
42Cylinder$12.5284
43Millersburg$12.40135
44Aurora$12.40165
45Bridgewater$12.29145
46Arion$12.1499
47Webb$12.10139
48Decatur$12.08174
49Shambaugh$11.98161
50Lone Rock$11.92143
51East Peru$11.89119
52Henderson$11.85140
53Reasnor$11.76157
54Morley$11.7494
55Ledyard$11.74118
56Toronto$11.68101
57Exline$11.60157
58Beaman$11.54155
59College Springs$11.44172
60Melrose$11.27110
61Linn Grove$11.15155
62Promise City$11.1391
63Leighton$11.07153
64Masonville$11.0098
65Somers$10.99121
66Havelock$10.95127
67Alexander$10.90165
68Lambs Grove$10.78174
69Wallingford$10.75154
70Pacific Junction$10.5699
71Barnes City$10.44152
72Stockton$10.37171
73Randall$10.35156
74Meriden$10.28175
75Drakesville$10.24170
76North Washington$10.23107
77Dawson$10.19110
78Hartwick$9.9091
79Clare$9.81133
80Tingley$9.81146
81Rutland$9.65116
82Van Wert$9.62175
83Rock Falls$9.61143
84Kirkville$9.59159
85Superior$9.58127
86Webster$9.5594
87Martinsburg$9.49109
88Larrabee$9.41116
89Hamilton$9.35125
90Wiota$9.3291
91Floris$9.29119
92Mitchell$9.22118
93Westphalia$9.18133
94Elberon$9.16178
95Blairsburg$8.93175
96Prairieburg$8.91156
97Welton$8.86124
98Archer$8.84116
99Luther$8.83147
100Fraser$8.81107
101Macksburg$8.81103
102Moorland$8.61169
103Pilot Mound$8.54155
104Andover$8.28106
105Thurman$8.26162
106Boxholm$8.11177
107Carpenter$8.1092
108Rome$8.10112
109Westfield$8.10121
110Vincent$8.09125
111Buckeye$7.9482
112Morrison$7.86101
113Mount Auburn$7.86162
114Haverhill$7.86164
115Oyens$7.8688
116Olds$7.86174
117Castalia$7.86141
118Dickens$7.86146
119Rose Hill$7.86156
120West Chester$7.82147
121Cromwell$7.81104
122Mcclelland$7.79147
123Arispe$7.7195
124Luzerne$7.69111
125Lidderdale$7.68162
126Westwood$7.6796
127Kinross$7.5780
128Bernard$7.56117
129Braddyville$7.49142
130Franklin$7.31133
131Spragueville$7.2092
132Weldon$7.18134
133Brunsville$6.95128
134Zwingle$6.9386
135Pleasant Plain$6.7983
136Houghton$6.73129
137Williamson$6.72126
138Lincoln$6.32119
139Tennant$6.2983
140Gravity$6.18149
141Ackworth$5.90117
142Oakland Acres$5.88178
143Springbrook$5.79145
144Maysville$5.77155
145Harper$5.29117
146Panorama Park$4.62142
147Keomah Village$3.15107
148Mcintire$2.78115
149Sherrill$2.66176
150Centralia$2.41117
151New Liberty$2.27141
152North Buena Vista$1.78107

The $8.10 limit

Lincoln’s general levy is $6.32 per $1,000 of taxable value in FY27, $1.78 below the limit.4 881 of 934 Iowa cities have a higher general levy. All cities.

FY23 $7.74 · FY24 $6.16 · FY25 $6.71 · FY26 $6.79 · FY27 $6.32 (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.

  • Consolidate General Fund$66,175100%

Budget and spending

Reading a local budget

Where each dollar of Lincoln’s budget goes, FY26

General Government: 33¢ of every dollar33¢Public Works: 31¢ of every dollar31¢Public Safety: 28¢ of every dollar28¢Culture and Recreation: 8¢ of every dollar8¢Community and Economic Development: <1¢ 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 152 Iowa cities closest in size (80–180 people).

Where it goesOf each dollarCities this size (152)
General Government33¢25¢
Public Works31¢27¢
Public Safety28¢9¢
Culture and Recreation8¢8¢
Community and Economic Development<1¢2¢

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$25,33530%
  • General Government$23,50028%
  • Public Safety$22,45027%
  • Culture and Recreation$11,45014%
  • Community and Economic Development$5001%
Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$60,100$59,002
Public Safety$17,700$19,319
Health and Social Services$0$0
General Government$16,600$15,243
Debt Service$0$0
Culture and Recreation$3,050$2,413
Community and Economic Development$22,150$11,052
Capital Projects$0$0
Business Type / Enterprise$0$0

What it spent each year

FY24 left out5

$107,029
$97,758

Debt, reserves and audits

How local debt works · What an audit tells you

What Lincoln owes

No debt at June 30, 2026.6

$0
$0
June 30OwedPer 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 30OwedPer 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 $748,651 (5% of $15.0M, the full value of its taxable property in 2024).

Money in reserve

The state’s budget files don’t include cities’ fund balances8. Lincoln’s latest audit has them: Periodic Examination, period ending Monday, March 31, 2025 (PDF).

Audits9

The latest: Periodic Examination for the period ending Monday, March 31, 2025 (PDF), released Friday, May 22, 2026, by a CPA firm.

1 earlier report for Lincoln

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: $13,267 in FY25, down 18% since FY19 while prices rose 25%, so it buys 35% less. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$13,703$12,855$13,195$13,267

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.

$332
$0
    YearGrants and projects
    FY19$0
    FY20$0
    FY21$0
    FY22$0
    FY23$332
    FY24$0
    FY25$0
    Show the numbers
    YearGrants and projects
    FY19$0
    FY20$0
    FY21$0
    FY22$0
    FY23$332
    FY24$0
    FY25$0

    Has it kept up with prices?

    Each source from FY19 to FY25, after inflation.

    • Road Use Tax (streets)−35%$16,157 → $13,267, down 18% since FY19 while prices rose 25%, so it buys 35% 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 5% since FY19 while prices rose 25%, so it buys 17% less.

    $16,166
    $12,222

    Business awards

    Every award statewide

    Elections

    Running for mayor and city council

    Filing opens Monday, August 23, 2027: in 285 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.

    Local races from civicAPI and county auditors for Lincoln; 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.

    • Lincoln City Council At-Large (5 seats)
      Now held by Gaylen Brandt, John Eilers, Michelle Clark, John Eden, Dale H. Meyer Jr.
    • Lincoln Mayor
      Now held by H. Trent Wentzien

    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

    Annette Sweeney (Sen. 27)Dean Fisher (Rep. 53)

    U.S. House:District 2

    Tama CountyGladbrook-Reinbeck schools