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Local taxes › Taylor County › Lenox

City

Lenox

Taylor County · How cities work

$3,510 a yearproperty tax on a $200,000 home here, FY27, for every local government ($41.66 per $1,000 of taxable value)1
$1,230 a yearof that goes to the city ($14.65 per $1,000)
$609,411property taxes the city levies, FY27
$4.1Mcity 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.

  • Melissa DouglasLenox Mayor · elected November 4, 2025
  • Rick HuffmanLenox City Council At-Large · elected November 4, 2025
  • Tyson ChristensenLenox City Council At-Large · elected November 4, 2025
  • Amy TullLenox City Council At-Large · elected November 7, 2023
  • Nicholas HodgesLenox City Council At-Large · elected November 7, 2023
  • Tyler PetersonLenox 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 Lenox

Homes and businesses in most of Lenox pay a combined $41.66 per $1,000 of taxable value (FY27). They pay it all to the Taylor County treasurer, who passes each government its share; the city sets and gets only its own piece, $14.65. Estimate your bill.

Rates over time

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

YearCombinedCity’s own
FY20$40.33$13.46
FY21$40.54$13.46
FY22$40.48$13.43
FY23$39.67$14.00
FY24$40.74$14.33
FY25$40.93$14.11
FY26$41.28$14.48
FY27$41.66$14.65
Show the numbers
YearCombinedCity’s own
FY20$40.33$13.46
FY21$40.54$13.46
FY22$40.48$13.43
FY23$39.67$14.00
FY24$40.74$14.33
FY25$40.93$14.11
FY26$41.28$14.48
FY27$41.66$14.65

Compared with places this size3

Lenox’s city property tax rate of $14.65 per $1,000 is the 51st highest of 142 Iowa cities with 910–2,000 people. The middle of the group is $13.43.

Elkader: $27.11Laurens: $24.16Pocahontas: $20.79Villisca: $19.74Sac City: $19.69Traer: $19.56Corning: $19.36Lake City: $19.32Allison: $19.06Corydon: $18.22Dysart: $17.95Greene: $17.91Britt: $17.72Lansing: $17.67Strawberry Point: $17.58Rockwell: $17.54Gowrie: $17.17Mapleton: $16.90George: $16.89Manson: $16.87Fayette: $16.85Eddyville: $16.82Nashua: $16.81Ackley: $16.63Audubon: $16.52Roland: $16.51Monona: $16.41Aplington: $16.34Durant: $16.24Panora: $16.14Mechanicsville: $16.12Dike: $15.94Holstein: $15.81State Center: $15.80Pleasantville: $15.80Earlham: $15.55Shell Rock: $15.52Brooklyn: $15.49Stuart: $15.48Mount Ayr: $15.32Neola: $15.30Sigourney: $15.20Guttenberg: $15.19Sidney: $15.19Logan: $15.05Griswold: $15.01Tripoli: $14.99Sumner: $14.83Woodbine: $14.80Bedford: $14.66Manning: $14.62Van Meter: $14.60Dunlap: $14.56Coon Rapids: $14.49Nora Springs: $14.25Kingsley: $14.25Urbana: $14.20Sheffield: $14.16Parkersburg: $14.15Hartley: $14.11Ida Grove: $14.10Woodward: $14.05Guthrie Center: $14.04Alton: $13.87Montezuma: $13.79Gilbert: $13.71Edgewood: $13.64Clarksville: $13.53Avoca: $13.51Janesville: $13.43Glidden: $13.43Calmar: $13.39Baxter: $13.32Wapello: $13.29Manly: $13.29Anita: $13.28Conrad: $13.23Springville: $13.22Shellsburg: $13.20De Soto: $13.18Greenfield: $13.13Treynor: $13.03Odebolt: $13.00Akron: $12.93Leon: $12.93Danville: $12.87Underwood: $12.85New Sharon: $12.80Slater: $12.79Malvern: $12.79Buffalo: $12.68Sanborn: $12.62New London: $12.56Dallas Center: $12.42Hinton: $12.38Preston: $12.38Remsen: $12.32Monroe: $12.28Denver: $12.27Reinbeck: $12.10Winfield: $12.04Elkhart: $12.00Tabor: $11.88Wellman: $11.88Aurelia: $11.84Blue Grass: $11.79Columbus Junction: $11.71Palo: $11.49Prairie City: $11.38Marcus: $11.31Mediapolis: $11.27Melcher-Dallas: $11.21University Heights: $11.12Ogden: $10.99Clarence: $10.94Farley: $10.91Oakland: $10.85Moville: $10.67Swisher: $10.39Elk Run Heights: $10.33Walcott: $10.29Fredericksburg: $10.27Lake Park: $10.25Inwood: $10.22Central City: $10.01Lake View: $9.39Paullina: $9.21Fairbank: $9.00Walford: $8.72Keosauqua: $8.58Princeton: $8.24Lone Tree: $8.13Riverside: $8.02Hills: $7.94Larchwood: $7.52North English: $7.49Sloan: $7.49Fruitland: $7.21Lawton: $7.10Wayland: $7.07Arnolds Park: $4.95Lenox: $14.65$4.95 lowest$27.11 highestmiddle
See all 142
#PlaceRate per $1,000People
1Elkader$27.111,192
2Laurens$24.161,253
3Pocahontas$20.791,848
4Villisca$19.741,106
5Sac City$19.691,992
6Traer$19.561,547
7Corning$19.361,509
8Lake City$19.321,656
9Allison$19.06937
10Corydon$18.221,563
11Dysart$17.951,266
12Greene$17.91971
13Britt$17.722,001
14Lansing$17.67959
15Strawberry Point$17.581,141
16Rockwell$17.541,044
17Gowrie$17.17943
18Mapleton$16.901,114
19George$16.891,106
20Manson$16.871,646
21Fayette$16.851,193
22Eddyville$16.82965
23Nashua$16.811,515
24Ackley$16.631,538
25Audubon$16.522,008
26Roland$16.511,376
27Monona$16.411,462
28Aplington$16.341,088
29Durant$16.241,798
30Panora$16.141,096
31Mechanicsville$16.12974
32Dike$15.941,293
33Holstein$15.811,475
34State Center$15.801,403
35Pleasantville$15.801,696
36Earlham$15.551,411
37Shell Rock$15.521,265
38Brooklyn$15.491,474
39Stuart$15.481,887
40Mount Ayr$15.321,616
41Neola$15.30917
42Sigourney$15.201,974
43Guttenberg$15.191,804
44Sidney$15.191,048
45Logan$15.051,351
46Griswold$15.01975
47Tripoli$14.991,208
48Sumner$14.832,032
49Woodbine$14.801,707
50Bedford$14.661,474
51Lenox$14.651,355
52Manning$14.621,390
53Van Meter$14.601,840
54Dunlap$14.561,030
55Coon Rapids$14.491,258
56Nora Springs$14.251,330
57Kingsley$14.251,394
58Urbana$14.201,635
59Sheffield$14.161,123
60Parkersburg$14.151,986
61Hartley$14.111,584
62Ida Grove$14.101,988
63Woodward$14.051,383
64Guthrie Center$14.041,579
65Alton$13.871,248
66Montezuma$13.791,421
67Gilbert$13.711,397
68Edgewood$13.64908
69Clarksville$13.531,238
70Avoca$13.511,685
71Janesville$13.431,052
72Glidden$13.431,140
73Calmar$13.391,100
74Baxter$13.32983
75Wapello$13.292,026
76Manly$13.291,233
77Anita$13.28953
78Conrad$13.231,098
79Springville$13.221,161
80Shellsburg$13.20987
81De Soto$13.18937
82Greenfield$13.131,988
83Treynor$13.031,104
84Odebolt$13.00967
85Akron$12.931,545
86Leon$12.931,779
87Danville$12.87910
88Underwood$12.85973
89New Sharon$12.801,249
90Slater$12.791,626
91Malvern$12.791,056
92Buffalo$12.681,163
93Sanborn$12.621,463
94New London$12.561,853
95Dallas Center$12.421,993
96Hinton$12.38959
97Preston$12.38940
98Remsen$12.321,681
99Monroe$12.282,021
100Denver$12.271,955
101Reinbeck$12.101,673
102Winfield$12.041,006
103Elkhart$12.001,079
104Tabor$11.88983
105Wellman$11.881,531
106Aurelia$11.84970
107Blue Grass$11.791,707
108Columbus Junction$11.711,794
109Palo$11.491,554
110Prairie City$11.381,722
111Marcus$11.311,069
112Mediapolis$11.271,679
113Melcher-Dallas$11.211,193
114University Heights$11.121,188
115Ogden$10.991,970
116Clarence$10.94991
117Farley$10.911,723
118Oakland$10.851,519
119Moville$10.671,707
120Swisher$10.39909
121Elk Run Heights$10.331,061
122Walcott$10.291,556
123Fredericksburg$10.27983
124Lake Park$10.251,155
125Inwood$10.22962
126Central City$10.011,254
127Lake View$9.391,120
128Paullina$9.21979
129Fairbank$9.001,133
130Walford$8.721,357
131Keosauqua$8.58944
132Princeton$8.24917
133Lone Tree$8.131,341
134Riverside$8.021,063
135Hills$7.94911
136Larchwood$7.52954
137North English$7.491,030
138Sloan$7.491,078
139Fruitland$7.21928
140Lawton$7.10949
141Wayland$7.07935
142Arnolds Park$4.951,214

The $8.10 limit

Lenox’s general levy is $8.52 per $1,000 of taxable value in FY27, $0.42 above the limit; it has to come down in steps.4 23 of 934 Iowa cities have a higher general levy. All cities.

FY23 $8.10 · FY24 $8.10 · FY25 $8.52 · FY26 $8.52 · FY27 $8.52 (before FY25, the general levy alone)

Outside the limit: $6.13 more5

  • Total Employee Benefit Levies$2.59 · $102,486
  • Liability, property & self insurance costs$2.17 · $85,815
  • Debt Service Levy$1.37 · $82,271

Tax increment financing (TIF)

$12.7M of taxable value in Lenox is in TIF districts’ increment (24% of the city’s taxable value), 2025 valuations, taxed in FY27.6 It budgeted $52,840 in TIF revenue for FY25.

$67,240
$51,403

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 $168,997 of the city’s own.

  • Lenox schools$121,122
  • Taylor County$112,098
YearTIF revenue
FY16$31,965
FY17$51,887
FY18$51,887
FY19$67,240
FY20$40,357
FY21$37,923
FY22$51,404
FY23$51,403
Show the numbers
YearTIF revenue
FY16$31,965
FY17$51,887
FY18$51,887
FY19$67,240
FY20$40,357
FY21$37,923
FY22$51,404
FY23$51,403

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$337,20255%
  • Total Employee Benefit Levies$102,48617%
  • Liability, property & self insurance costs$85,81514%
  • Debt Service Levy$82,27114%

Budget and spending

Reading a local budget

Where each dollar of Lenox’s budget goes, FY26

Business Type / Enterprise: 51¢ of every dollar51¢Capital Projects: 19¢ of every dollar19¢Public Works: 10¢ of every dollar10¢Culture and Recreation: 8¢ of every dollar8¢Public Safety: 5¢ of every dollarEverything else: 7¢ of every dollar7¢

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 141 Iowa cities closest in size (910–2,000 people).

Where it goesOf each dollarCities this size (141)
Business Type / Enterprise51¢40¢
Capital Projects19¢12¢
Public Works10¢13¢
Culture and Recreation8¢8¢
Public Safety5¢10¢
Everything else7¢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.

  • Culture and Recreation$1.2M29%
  • Capital Projects$790,50019%
  • Public Works$712,93918%
  • Public Safety$491,10512%
  • Community and Economic Development$430,75011%
  • General Government$260,0356%
  • Health and Social Services$93,7552%
  • Debt Service$85,0002%

The state’s FY27 file doesn’t include business type / enterprise yet ($3.9M in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$454,967$392,040
Public Safety$279,406$253,594
Health and Social Services$59,045$55,777
General Government$172,173$179,641
Debt Service$72,325$67,177
Culture and Recreation$384,380$400,509
Community and Economic Development$162,286$40,900
Capital Projects$1.4M$575,276
Business Type / Enterprise$2.2M$2.8M

What it spent each year

FY24 left out8

$4.9M
$4.0M

Debt, reserves and audits

How local debt works · What an audit tells you

What Lenox owes

$2.2M at June 30, 2026: $1,643 per resident. 435th most per resident of 939 Iowa places of its kind (the list).9

$4.9M
$2.2M
June 30OwedPer resident
2026$2.2M$1,643
2025$2.4M$1,785
2024$2.3M$1,739
2023$2.5M$1,876
2022$2.3M$1,751
2021$2.5M$1,880
2020$2.5M$1,870
2019$2.6M$1,979
2018$1.1M$827
2017$375,000$280
2016$435,000$325
2015$495,000$370
2014$1.1M$818
2013$2.0M$1,483
2012$4.0M$2,974
2011$4.1M$3,063
2010$4.9M$3,669
Show the numbers
June 30OwedPer resident
2026$2.2M$1,643
2025$2.4M$1,785
2024$2.3M$1,739
2023$2.5M$1,876
2022$2.3M$1,751
2021$2.5M$1,880
2020$2.5M$1,870
2019$2.6M$1,979
2018$1.1M$827
2017$375,000$280
2016$435,000$325
2015$495,000$370
2014$1.1M$818
2013$2.0M$1,483
2012$4.0M$2,974
2011$4.1M$3,063
2010$4.9M$3,669

Down 55% since 2010.

The 5% limit10

General obligation debt is $435,000, 9% of the limit of about $4.6M (5% of $91.9M, the full value of its taxable property in 2024).

4 obligations at June 30, 2026
KindForPaid off byOwed
Revenue Bonds2017 WASTEWATER TREATMENT PLANT UPGRADE2038$1.6M
General Obligation2025 ROAD PROJECT2035$225,000
General Obligation2022 STREET PROJECT GENERAL OBLIGATION2032$210,000
Revenue BondsSRF-SPONSORED PROJECTS2038$136,000

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. Lenox’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, October 23, 2025, by a CPA firm.

13 earlier reports for Lenox

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: $230,053 in FY25, up 15% since FY19 while prices rose 25%, so it buys 9% less. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$186,790$184,261$189,137$190,164
Commercial and industrial tax replacement (“backfill”)$19,686$15,732$40,484$39,889

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.

$124,187
$41,945
  • State grants$41,945100%
YearGrants and projects
FY19$72,016
FY20$410
FY21$63,274
FY22$124,187
FY23$101,767
FY24$71,821
FY25$41,945
Show the numbers
YearGrants and projects
FY19$72,016
FY20$410
FY21$63,274
FY22$124,187
FY23$101,767
FY24$71,821
FY25$41,945

Has it kept up with prices?

Each source from FY19 to FY25, after inflation.

  • Road Use Tax (streets)−17%$181,764 → $190,164, up 5% since FY19 while prices rose 25%, so it buys 17% less
  • Commercial and industrial tax replacement (“backfill”)+67%$19,007 → $39,889, up 110% since FY19 while prices rose 25%, so it buys 67% 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 29% since FY19 while prices rose 25%, so it buys 3% more.

$154,489

Federal grants, for comparison: $80,370 in FY25.

Business awards

Every award statewide

State economic development awards

Community college new jobs training: 1 contract since 1995 worth $250K, for 46 pledged jobs.

Awards 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)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 · 2

2 seats: the top 2 win.

Local races from civicAPI and county auditors for Lenox; 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.

  • Lenox City Council At-Large (3 seats)
    Now held by Tyler Peterson, Amy Tull, Nicholas Hodges
  • Lenox Mayor
    Now held by Melissa Douglas

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

Tom Shipley (Sen. 9)Devon Wood (Rep. 17)

U.S. House:District 3

Taylor CountyLenox schools