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Local taxes › Union County › Creston

City

Creston

Union County · How cities work

$3,150 a yearproperty tax on a $200,000 home here, FY27, for every local government ($37.43 per $1,000 of taxable value)1
$1,260 a yearof that goes to the city ($14.99 per $1,000)
$4.0Mproperty taxes the city levies, FY27
$16.0Mcity 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.

  • Jason CookCreston City Council Ward 5 · elected November 4, 2025
  • Jennifer WorisekCreston City Council Ward 3 · elected November 4, 2025
  • Jocelyn BlazekCreston City Council Ward 1 · elected November 4, 2025
  • Toby HenryCreston City Council At-Large · elected November 4, 2025
  • Josh ThompsonCreston City Council Ward 2 · elected November 7, 2023
  • Kiki ScarberryCreston City Council At-Large · elected November 7, 2023
  • Martin GrahamCreston City Council Ward 4 · elected November 7, 2023
  • Waylon G ClaytonCreston Mayor · elected November 7, 2023
  • Katie TurnerCreston Park and Recreation · 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 Creston

Homes and businesses in most of Creston pay a combined $37.43 per $1,000 of taxable value (FY27). They pay it all to the Union County treasurer, who passes each government its share; the city sets and gets only its own piece, $14.99. Estimate your bill.

  • City of Creston$14.9940%
  • Creston schools$11.0930%
  • Union County$7.6520%
  • Union County Greater Community Hosp$1.654%
  • Southwestern Community College$1.073%
  • Union County Assessor$0.682%
  • Union County Extension (ISU Extension and Outreach)$0.31<1%

Rates over time

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

YearCombinedCity’s own
FY20$44.37$14.13
FY21$44.99$14.24
FY22$44.58$14.24
FY23$44.19$14.48
FY24$44.17$14.48
FY25$41.35$14.73
FY26$39.27$15.09
FY27$37.43$14.99
Show the numbers
YearCombinedCity’s own
FY20$44.37$14.13
FY21$44.99$14.24
FY22$44.58$14.24
FY23$44.19$14.48
FY24$44.17$14.48
FY25$41.35$14.73
FY26$39.27$15.09
FY27$37.43$14.99

Compared with places this size3

Creston’s city property tax rate of $14.99 per $1,000 is the 24th lowest of 49 Iowa cities with 5,000–11,000 people. The middle of the group is $15.21.

Red Oak: $20.65Oelwein: $20.16Keokuk: $19.68Independence: $19.01Iowa Falls: $18.86Fort Madison: $18.84Denison: $18.69Perry: $17.91Waverly: $17.53Atlantic: $17.48Knoxville: $17.46Clarinda: $17.25Centerville: $16.85Algona: $16.75Fairfield: $16.69Webster City: $16.51Vinton: $16.25Winterset: $16.15Anamosa: $15.95Charles City: $15.95Grinnell: $15.60Decorah: $15.52Sheldon: $15.33Estherville: $15.27Washington: $15.21Manchester: $14.96Cherokee: $14.82Glenwood: $14.77Nevada: $14.58Osceola: $14.37Windsor Heights: $14.30Orange City: $14.01Hiawatha: $13.78Sergeant Bluff: $13.70Adel: $13.43Maquoketa: $12.85Mount Pleasant: $11.94Tiffin: $11.80Carroll: $11.25Le Mars: $11.18Sioux Center: $11.05Polk City: $11.00Bondurant: $10.82Pella: $10.75Spirit Lake: $10.17Clear Lake: $9.85Asbury: $8.32Eldridge: $8.13Creston: $14.99$8.13 lowest$20.65 highestmiddle
See all 49
#PlaceRate per $1,000People
1Red Oak$20.655,420
2Oelwein$20.165,788
3Keokuk$19.689,462
4Independence$19.016,266
5Iowa Falls$18.864,993
6Fort Madison$18.849,983
7Denison$18.698,302
8Perry$17.918,046
9Waverly$17.5310,576
10Atlantic$17.486,717
11Knoxville$17.467,440
12Clarinda$17.255,334
13Centerville$16.855,345
14Algona$16.755,341
15Fairfield$16.699,511
16Webster City$16.517,763
17Vinton$16.254,962
18Winterset$16.155,421
19Anamosa$15.955,845
20Charles City$15.957,081
21Grinnell$15.609,495
22Decorah$15.527,454
23Sheldon$15.335,584
24Estherville$15.275,796
25Washington$15.217,281
26Creston$14.997,421
27Manchester$14.965,283
28Cherokee$14.825,186
29Glenwood$14.775,250
30Nevada$14.587,082
31Osceola$14.375,585
32Windsor Heights$14.305,106
33Orange City$14.016,547
34Hiawatha$13.787,347
35Sergeant Bluff$13.705,335
36Adel$13.436,763
37Maquoketa$12.856,064
38Mount Pleasant$11.948,509
39Tiffin$11.806,695
40Carroll$11.2510,125
41Le Mars$11.1810,674
42Sioux Center$11.058,675
43Polk City$11.006,430
44Bondurant$10.829,511
45Pella$10.7510,965
46Spirit Lake$10.175,548
47Clear Lake$9.857,602
48Asbury$8.326,051
49Eldridge$8.136,967

The $8.10 limit

Creston’s general levy is $8.07 per $1,000 of taxable value in FY27, $0.03 below the limit.4 385 of 934 Iowa cities have a higher general levy. All cities.

FY23 $8.10 · FY24 $8.10 · FY25 $8.48 · FY26 $8.23 · FY27 $8.07 (before FY25, the general levy alone)

Outside the limit: $6.92 more5

  • Total Employee Benefit Levies$3.74 · $990,107
  • Debt Service Levy$1.80 · $482,888
  • Liability, property & self insurance costs$1.37 · $362,806

Tax increment financing (TIF)

$3.0M of taxable value in Creston is in TIF districts’ increment (1% of the city’s taxable value), 2025 valuations, taxed in FY27.6 It budgeted $130,575 in TIF revenue for FY25.

$697,428
$145,191

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 $39,155 of the city’s own.

  • Creston schools$29,136
  • Union County$17,606
YearTIF revenue
FY16$697,428
FY17$272,011
FY18$269,727
FY19$102,596
FY20$355,970
FY21$128,143
FY22$124,248
FY23$145,191
Show the numbers
YearTIF revenue
FY16$697,428
FY17$272,011
FY18$269,727
FY19$102,596
FY20$355,970
FY21$128,143
FY22$124,248
FY23$145,191

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$2.1M54%
  • Total Employee Benefit Levies$990,10725%
  • Debt Service Levy$482,88812%
  • Liability, property & self insurance costs$362,8069%

Budget and spending

Reading a local budget

Where each dollar of Creston’s budget goes, FY26

Business Type / Enterprise: 47¢ of every dollar47¢Public Works: 13¢ of every dollar13¢General Government: 12¢ of every dollar12¢Capital Projects: 10¢ of every dollar10¢Public Safety: 8¢ of every dollar8¢Everything else: 10¢ of every dollar10¢

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 48 Iowa cities closest in size (5,000–11,000 people).

Where it goesOf each dollarCities this size (48)
Business Type / Enterprise47¢37¢
Public Works13¢8¢
General Government12¢5¢
Capital Projects10¢20¢
Public Safety8¢13¢
Everything else10¢17¢

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$5.0M32%
  • General Government$3.6M22%
  • Public Safety$2.7M17%
  • Debt Service$1.8M11%
  • Capital Projects$1.7M10%
  • Culture and Recreation$1.2M7%
  • Community and Economic Development$62,9500%

The state’s FY27 file doesn’t include business type / enterprise yet ($14.1M in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$9.9M$7.7M
Public Safety$2.2M$2.4M
Health and Social Services$0$0
General Government$5.1M$3.2M
Debt Service$1.1M$1.1M
Culture and Recreation$2.4M$1.1M
Community and Economic Development$60,050$69,621
Capital Projects$124,626$100,284
Business Type / Enterprise$7.8M$7.9M

What it spent each year

FY24 left out8

$23.5M
$19.5M

Debt, reserves and audits

How local debt works · What an audit tells you

What Creston owes

$18.3M at June 30, 2026: $2,425 per resident. 331st most per resident of 939 Iowa places of its kind (the list).9

$18.3M
June 30OwedPer resident
2026$18.3M$2,425
2025$10.9M$1,445
2024$9.3M$1,232
2023$9.8M$1,303
2022$7.7M$1,016
2021$8.7M$1,149
2020$9.4M$1,250
2019$10.5M$1,392
2018$8.2M$1,083
2017$3.9M$512
2016$3.5M$469
2015$4.3M$577
2014$5.3M$703
2013$6.2M$826
2012$7.1M$947
2011$7.3M$968
2010$6.6M$878
Show the numbers
June 30OwedPer resident
2026$18.3M$2,425
2025$10.9M$1,445
2024$9.3M$1,232
2023$9.8M$1,303
2022$7.7M$1,016
2021$8.7M$1,149
2020$9.4M$1,250
2019$10.5M$1,392
2018$8.2M$1,083
2017$3.9M$512
2016$3.5M$469
2015$4.3M$577
2014$5.3M$703
2013$6.2M$826
2012$7.1M$947
2011$7.3M$968
2010$6.6M$878

Up 176% since 2010.

The 5% limit10

General obligation debt is $7.4M, 31% of the limit of about $24.2M (5% of $483.0M, the full value of its taxable property in 2024).

7 obligations at June 30, 2026
KindForPaid off byOwed
Revenue BondsSewer SRF Loan #62055$8.9M
General ObligationStreet Reconstruction Projects-2018A2033$2.6M
General ObligationPublic Works Building-2022A2037$2.4M
Revenue BondsSewer SRF Loan #52039$1.8M
General ObligationMcKinley Lake Improvement Project 2025A2035$1.8M
General ObligationCottonwood Estates Housing Development-2016B2033$575,000
Revenue BondsSewer SRF Loan #42029$181,000

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. Creston’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 Monday, January 12, 2026, by a CPA firm.

16 earlier reports for Creston

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: $1.3M in FY25, up 16% since FY19 while prices rose 25%, so it buys 7% less. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$1.0M$1.0M$1.1M$1.1M
Commercial and industrial tax replacement (“backfill”)$105,903$92,665$246,689$244,756

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.

$182,526
$82,562
  • State grants$82,562100%
YearGrants and projects
FY19$12,821
FY20$28,419
FY21$116,923
FY22$89,382
FY23$48,032
FY24$182,526
FY25$82,562
Show the numbers
YearGrants and projects
FY19$12,821
FY20$28,419
FY21$116,923
FY22$89,382
FY23$48,032
FY24$182,526
FY25$82,562

Has it kept up with prices?

Each source from FY19 to FY25, after inflation.

  • Road Use Tax (streets)−16%$1.0M → $1.1M, up 6% since FY19 while prices rose 25%, so it buys 16% less
  • Commercial and industrial tax replacement (“backfill”)+61%$120,873 → $244,756, up 102% since FY19 while prices rose 25%, so it buys 61% 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 39% since FY19 while prices rose 25%, so it buys 10% more.

$1.4M
$1.3M

Federal grants, for comparison: $1.2M in FY25.

Business awards

Every award statewide

State economic development awards

  • Benson Hill Inc., and Subsidiaries dba Benson Hill Ingredients, LLC
    High Quality Jobs Program · FY23 · Not going ahead: Declined or withdrawn · 11 jobs required
    $1.4M

Community college new jobs training: 12 contracts since 1995 worth $11.8M, for 1,440 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.

Local races from civicAPI and county auditors for Creston; 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.

  • Creston City Council At-Large
    Now held by Kiki Scarberry
  • Creston City Council Ward 2
    Now held by Josh Thompson
  • Creston City Council Ward 4
    Now held by Martin Graham
  • Creston Mayor
    Now held by Waylon G Clayton
  • Creston Park and Recreation
    Now held by Katie Turner

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

Union CountyCreston schools