Local taxes › Warren County › Cumming

City

Cumming

Warren County · How cities work

$2,400 a yearproperty tax on a $200,000 home here, FY27, for every local government ($28.45 per $1,000 of taxable value)1
$830 a yearof that goes to the city ($9.85 per $1,000)
$893,709property taxes the city levies, FY27
$3.8Mcity 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.

  • Brent HighfillCumming Mayor · elected November 4, 2025
  • Charlie OchanpaughCumming City Council At-Large · elected November 4, 2025
  • Larry 'Dino' GoodeCumming City Council At-Large · elected November 4, 2025
  • Kathie HungerfordCumming City Council At-Large · elected November 7, 2023
  • Martin SquierCumming City Council At-Large · elected November 7, 2023
  • Thomas CacklerCumming 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 Cumming

Homes and businesses in most of Cumming pay a combined $33.41 per $1,000 of taxable value (FY27). They pay it all to the Warren County treasurer, who passes each government its share; the city sets and gets only its own piece, $9.85. Estimate your bill.

  • Norwalk schools$16.5650%
  • City of Cumming$9.8529%
  • Warren County$5.6517%
  • Des Moines Area Community College$0.812%
  • Warren County Assessor$0.351%
  • Warren County Extension (ISU Extension and Outreach)$0.12<1%
  • Linn-Cumming Cemetery$0.07<1%

Rates over time

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

YearCombinedCity’s own
FY20$38.09$11.11
FY21$38.32$11.25
FY22$37.97$11.18
FY23$37.26$11.18
FY24$31.60$11.19
FY25$36.90$11.17
FY26$28.93$8.24
FY27$28.45$9.85
Show the numbers
YearCombinedCity’s own
FY20$38.09$11.11
FY21$38.32$11.25
FY22$37.97$11.18
FY23$37.26$11.18
FY24$31.60$11.19
FY25$36.90$11.17
FY26$28.93$8.24
FY27$28.45$9.85

Compared with places this size3

Cumming’s city property tax rate of $9.85 per $1,000 is the 30th lowest of 194 Iowa cities with 350–790 people. The middle of the group is $12.94.

Stanhope: $29.10Exira: $24.81Rolfe: $22.67Dayton: $22.51Charter Oak: $21.32Oxford Junction: $20.84Earling: $20.47Correctionville: $19.84Pomeroy: $19.60Salem: $19.15Dumont: $19.04Seymour: $18.78Dexter: $18.69Fonda: $18.52Massena: $18.23Kanawha: $18.11Swea City: $18.04Alden: $17.90Elma: $17.82Callender: $17.78Casey: $17.72Dows: $17.70New Hartford: $17.69Vail: $17.66Emerson: $17.54Walnut: $17.46Murray: $17.44Thompson: $17.25Ashton: $17.17Burt: $17.10Latimer: $16.96Lohrville: $16.95Elk Horn: $16.78Oxford: $16.70Mccallsburg: $16.58Whittemore: $16.54Bancroft: $16.52Titonka: $16.45Eldon: $16.42Early: $16.35Truro: $16.34Lewis: $16.25Duncombe: $16.10Bayard: $16.05Scranton: $16.01Ruthven: $15.84Minden: $15.77Walker: $15.74Russell: $15.18Stanwood: $15.12Stratford: $15.03Zearing: $14.99Arlington: $14.98Maynard: $14.85Plainfield: $14.84Otho: $14.82Wyoming: $14.81Humeston: $14.80Hopkinton: $14.79Essex: $14.76Gilmore City: $14.60Garnavillo: $14.52Sabula: $14.38Lorimor: $14.36Collins: $14.32Clermont: $14.30Moulton: $14.25Ocheyedan: $14.22Mcgregor: $14.20Olin: $14.19Garwin: $14.08Farragut: $14.07Elgin: $14.05Lime Springs: $13.95Dow City: $13.94Wesley: $13.91Ossian: $13.88Bussey: $13.83Livermore: $13.78Redfield: $13.73Sioux Rapids: $13.63Albion: $13.58Gladbrook: $13.58Lamont: $13.57New Albin: $13.55Rockford: $13.52Boyden: $13.39Lawler: $13.39Van Horne: $13.27New Market: $13.25Plymouth: $13.21Quasqueton: $13.12Farmington: $13.10Anthon: $13.05Little Rock: $13.03Coggon: $12.99Lehigh: $12.97Earlville: $12.90Brighton: $12.88Montrose: $12.78Goldfield: $12.73Wellsburg: $12.68Delmar: $12.68Galva: $12.68Badger: $12.67Martensdale: $12.63Stanton: $12.62Hospers: $12.58Norway: $12.53Everly: $12.51Hazleton: $12.48Spillville: $12.40Alburnett: $12.30Moravia: $12.27Hedrick: $12.22Carson: $12.22Wheatland: $12.18Bonaparte: $12.17Schaller: $12.14Hawkeye: $12.11Colesburg: $11.97Lowden: $11.93Albert City: $11.88Thornton: $11.86Runnells: $11.79Allerton: $11.72Orient: $11.66Merrill: $11.64Ellsworth: $11.57Morning Sun: $11.50Battle Creek: $11.49Wall Lake: $11.43West Bend: $11.42Dakota City: $11.39Churdan: $11.31Miles: $11.28Sutherland: $11.25Arcadia: $11.23Whiting: $11.21Shelby: $11.17Blairstown: $11.04Manilla: $11.01Milton: $10.98Ireton: $10.93New Vienna: $10.91Letts: $10.91Fontanelle: $10.88Birmingham: $10.87Charlotte: $10.86Richland: $10.82Grand Mound: $10.78Batavia: $10.77Riverdale: $10.67Union: $10.58Lovilia: $10.46Melbourne: $10.38Radcliffe: $10.37Stacyville: $10.36Ventura: $10.22Andrew: $10.22Milo: $10.20Royal: $10.20Hartford: $10.16What Cheer: $10.01Breda: $9.80Doon: $9.78Lynnville: $9.68Farnhamville: $9.18Middletown: $9.16Alleman: $9.12Crescent: $8.72Ainsworth: $8.62Grand Junction: $8.57Gilman: $8.10Lakeside: $8.10Lost Nation: $8.10Kellogg: $8.10Grandview: $8.10Agency: $7.94Fremont: $7.86Delhi: $7.81Klemme: $7.74Beacon: $7.56Worthington: $7.50Marquette: $7.08Columbus City: $6.94Raymond: $6.85Keystone: $6.80Shueyville: $6.79New Virginia: $5.97University Park: $5.27Orleans: $4.13Okoboji: $3.83Cumming: $9.85$3.83 lowest$29.10 highestmiddle
See all 194
#PlaceRate per $1,000People
1Stanhope$29.10354
2Exira$24.81766
3Rolfe$22.67505
4Dayton$22.51766
5Charter Oak$21.32521
6Oxford Junction$20.84424
7Earling$20.47394
8Correctionville$19.84759
9Pomeroy$19.60511
10Salem$19.15380
11Dumont$19.04614
12Seymour$18.78646
13Dexter$18.69631
14Fonda$18.52636
15Massena$18.23352
16Kanawha$18.11638
17Swea City$18.04545
18Alden$17.90738
19Elma$17.82493
20Callender$17.78361
21Casey$17.72387
22Dows$17.70509
23New Hartford$17.69555
24Vail$17.66383
25Emerson$17.54401
26Walnut$17.46728
27Murray$17.44609
28Thompson$17.25478
29Ashton$17.17434
30Burt$17.10404
31Latimer$16.96477
32Lohrville$16.95366
33Elk Horn$16.78631
34Oxford$16.70715
35Mccallsburg$16.58356
36Whittemore$16.54478
37Bancroft$16.52677
38Titonka$16.45491
39Eldon$16.42788
40Early$16.35571
41Truro$16.34515
42Lewis$16.25358
43Duncombe$16.10374
44Bayard$16.05402
45Scranton$16.01496
46Ruthven$15.84710
47Minden$15.77581
48Walker$15.74671
49Russell$15.18475
50Stanwood$15.12612
51Stratford$15.03688
52Zearing$14.99508
53Arlington$14.98415
54Maynard$14.85466
55Plainfield$14.84392
56Otho$14.82417
57Wyoming$14.81526
58Humeston$14.80472
59Hopkinton$14.79622
60Essex$14.76721
61Gilmore City$14.60484
62Garnavillo$14.52751
63Sabula$14.38498
64Lorimor$14.36377
65Collins$14.32503
66Clermont$14.30571
67Moulton$14.25596
68Ocheyedan$14.22424
69Mcgregor$14.20725
70Olin$14.19652
71Garwin$14.08469
72Farragut$14.07480
73Elgin$14.05676
74Lime Springs$13.95467
75Dow City$13.94477
76Wesley$13.91382
77Ossian$13.88777
78Bussey$13.83378
79Livermore$13.78382
80Redfield$13.73719
81Sioux Rapids$13.63722
82Albion$13.58444
83Gladbrook$13.58775
84Lamont$13.57429
85New Albin$13.55435
86Rockford$13.52722
87Boyden$13.39694
88Lawler$13.39392
89Van Horne$13.27768
90New Market$13.25381
91Plymouth$13.21368
92Quasqueton$13.12587
93Farmington$13.10583
94Anthon$13.05534
95Little Rock$13.03447
96Coggon$12.99691
97Lehigh$12.97395
98Earlville$12.90713
99Brighton$12.88592
100Montrose$12.78734
101Goldfield$12.73617
102Wellsburg$12.68709
103Delmar$12.68541
104Galva$12.68416
105Badger$12.67540
106Martensdale$12.63413
107Stanton$12.62664
108Hospers$12.58703
109Norway$12.53463
110Everly$12.51570
111Hazleton$12.48711
112Spillville$12.40371
113Alburnett$12.30672
114Moravia$12.27625
115Hedrick$12.22717
116Carson$12.22772
117Wheatland$12.18765
118Bonaparte$12.17357
119Schaller$12.14702
120Hawkeye$12.11429
121Colesburg$11.97379
122Lowden$11.93767
123Albert City$11.88627
124Thornton$11.86394
125Runnells$11.79467
126Allerton$11.72432
127Orient$11.66363
128Merrill$11.64713
129Ellsworth$11.57495
130Morning Sun$11.50702
131Battle Creek$11.49683
132Wall Lake$11.43739
133West Bend$11.42770
134Dakota City$11.39764
135Churdan$11.31359
136Miles$11.28400
137Sutherland$11.25628
138Arcadia$11.23588
139Whiting$11.21725
140Shelby$11.17730
141Blairstown$11.04705
142Manilla$11.01756
143Milton$10.98395
144Ireton$10.93571
145New Vienna$10.91384
146Letts$10.91358
147Fontanelle$10.88684
148Birmingham$10.87371
149Charlotte$10.86386
150Richland$10.82532
151Grand Mound$10.78608
152Batavia$10.77434
153Riverdale$10.67385
154Union$10.58378
155Lovilia$10.46456
156Melbourne$10.38771
157Radcliffe$10.37540
158Stacyville$10.36436
159Ventura$10.22701
160Andrew$10.22374
161Milo$10.20762
162Royal$10.20379
163Hartford$10.16729
164What Cheer$10.01595
165Cumming$9.85527
166Breda$9.80492
167Doon$9.78640
168Lynnville$9.68382
169Farnhamville$9.18364
170Middletown$9.16365
171Alleman$9.12439
172Crescent$8.72626
173Ainsworth$8.62511
174Grand Junction$8.57715
175Gilman$8.10530
176Lakeside$8.10695
177Lost Nation$8.10425
178Kellogg$8.10597
179Grandview$8.10431
180Agency$7.94623
181Fremont$7.86688
182Delhi$7.81438
183Klemme$7.74429
184Beacon$7.56434
185Worthington$7.50374
186Marquette$7.08434
187Columbus City$6.94385
188Raymond$6.85754
189Keystone$6.80616
190Shueyville$6.79725
191New Virginia$5.97499
192University Park$5.27476
193Orleans$4.13503
194Okoboji$3.83729

The $8.10 limit

Cumming’s general levy is $7.49 per $1,000 of taxable value in FY27, $0.61 below the limit.4 807 of 934 Iowa cities have a higher general levy. All cities.

FY23 $8.10 · FY24 $8.10 · FY25 $7.86 · FY26 $7.64 · FY27 $7.49 (before FY25, the general levy alone)

Outside the limit: $2.37 more5

  • Debt Service Levy$1.73 · $260,815
  • Total Employee Benefit Levies$0.49 · $38,064
  • Liability, property & self insurance costs$0.15 · $11,981

Tax increment financing (TIF)

$73.5M of taxable value in Cumming is in TIF districts’ increment (48% of the city’s taxable value), 2025 valuations, taxed in FY27.6 It budgeted $244,245 in TIF revenue for FY25.

$448,877
$170,585
YearTIF revenue
FY17$104,978
FY18$101,739
FY19$448,877
FY20$96,772
FY21$180,108
FY22$228,666
FY23$170,585
Show the numbers
YearTIF revenue
FY17$104,978
FY18$101,739
FY19$448,877
FY20$96,772
FY21$180,108
FY22$228,666
FY23$170,585

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$582,84965%
  • Debt Service Levy$260,81529%
  • Total Employee Benefit Levies$38,0644%
  • Liability, property & self insurance costs$11,9811%

Budget and spending

Reading a local budget

Where each dollar of Cumming’s budget goes, FY26

Debt Service: 56¢ of every dollar56¢General Government: 26¢ of every dollar26¢Public Works: 10¢ of every dollar10¢Public Safety: 5¢ of every dollarCulture and Recreation: 3¢ of every dollarEverything else: <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 193 Iowa cities closest in size (350–790 people).

Where it goesOf each dollarCities this size (193)
Debt Service56¢5¢
General Government26¢12¢
Public Works10¢18¢
Public Safety5¢9¢
Culture and Recreation3¢9¢
Everything else<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$1.8M47%
  • Community and Economic Development$799,65921%
  • Debt Service$589,85415%
  • Public Safety$347,9799%
  • General Government$250,5007%
  • Culture and Recreation$53,5321%
Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$114,711$302,136
Public Safety$174,298$55,113
Health and Social Services$2,200$0
General Government$227,155$228,066
Debt Service$246,020$284,287
Culture and Recreation$47,000$36,577
Community and Economic Development$93,000$403,919
Capital Projects$1.6M$6,484
Business Type / Enterprise$345,100$28,419

What it spent each year

FY24 left out7

$3.8M

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? 8

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: $42,164 in FY25, up 46% since FY19 while prices rose 25%, so it buys 16% more. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$33,146$35,902$39,180$39,494
Commercial and industrial tax replacement (“backfill”)––$855$2,670

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.

$1.3M
  • Iowa DOT projects$1.3M100%
YearGrants and projects
FY19$0
FY20$0
FY21$0
FY22$30,503
FY23$1,000
FY24$0
FY25$1.3M
Show the numbers
YearGrants and projects
FY19$0
FY20$0
FY21$0
FY22$30,503
FY23$1,000
FY24$0
FY25$1.3M

Has it kept up with prices?

Each source from FY19 to FY25, after inflation.

  • Road Use Tax (streets)+22%$25,846 → $39,494, up 53% since FY19 while prices rose 25%, so it buys 22% more
  • Commercial and industrial tax replacement (“backfill”)−32%$3,114 → $2,670, down 14% since FY19 while prices rose 25%, so it buys 32% 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 64% since FY19 while prices rose 25%, so it buys 31% more.

$58,239

Federal grants, for comparison: $2,349 in FY24.

Elections

Most recent: November 4, 2025

City · 2

2 seats: the top 2 win.

Local races from civicAPI and county auditors for Cumming; official results are on each county auditor’s site.

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