Who runs it
The city council passes ordinances, adopts the budget and sets the city’s property tax.
- George PallosCallender City Council At-Large · elected November 4, 2025
- Jennifer FreyCallender City Council At-Large · elected November 4, 2025
- Jenny GillilandCallender City Council At-Large · elected November 4, 2025
- Mateo LunaCallender Mayor · elected November 4, 2025
- Tabitha L. DuganCallender City Council At-Large · elected November 4, 2025
- Kevin SimonsonCallender City Council At-Large · elected November 7, 2023
- Nick MartensCallender 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 Callender
Homes and businesses in most of Callender pay a combined $36.01 per $1,000 of taxable value (FY27). They pay it all to the Webster County treasurer, who passes each government its share; the city sets and gets only its own piece, $17.78. Estimate your bill.
- City of Callender$17.7849%
- Everyone else$11.5732%
- Webster County$6.6618%
Rates over time
Per $1,000 of taxable value: the typical combined rate people in Callender pay, and the city government’s own piece of it.
| Year | Combined | City’s own |
|---|---|---|
| FY20 | $31.19 | $14.12 |
| FY21 | $39.27 | $21.68 |
| FY22 | $35.94 | $19.08 |
| FY23 | $36.34 | $19.47 |
| FY24 | $36.18 | $19.18 |
| FY25 | $38.62 | $21.16 |
| FY26 | $38.20 | $19.69 |
| FY27 | $36.01 | $17.78 |
Show the numbers
| Year | Combined | City’s own |
|---|---|---|
| FY20 | $31.19 | $14.12 |
| FY21 | $39.27 | $21.68 |
| FY22 | $35.94 | $19.08 |
| FY23 | $36.34 | $19.47 |
| FY24 | $36.18 | $19.18 |
| FY25 | $38.62 | $21.16 |
| FY26 | $38.20 | $19.69 |
| FY27 | $36.01 | $17.78 |
Compared with places this size3
Callender’s city property tax rate of $17.78 per $1,000 is the 14th highest of 201 Iowa cities with 240–540 people. The middle of the group is $12.67.
See all 201
| # | Place | Rate per $1,000 | People |
|---|---|---|---|
| 1 | Stanhope | $29.10 | 354 |
| 2 | Rolfe | $22.67 | 505 |
| 3 | Fenton | $22.05 | 250 |
| 4 | Elliott | $21.61 | 328 |
| 5 | Charter Oak | $21.32 | 521 |
| 6 | Oxford Junction | $20.84 | 424 |
| 7 | Earling | $20.47 | 394 |
| 8 | Pomeroy | $19.60 | 511 |
| 9 | Fort Atkinson | $19.19 | 300 |
| 10 | Salem | $19.15 | 380 |
| 11 | Cumberland | $18.42 | 248 |
| 12 | Massena | $18.23 | 352 |
| 13 | Elma | $17.82 | 493 |
| 14 | Callender | $17.78 | 361 |
| 15 | Casey | $17.72 | 387 |
| 16 | Dows | $17.70 | 509 |
| 17 | Vail | $17.66 | 383 |
| 18 | Ringsted | $17.65 | 346 |
| 19 | Emerson | $17.54 | 401 |
| 20 | Thompson | $17.25 | 478 |
| 21 | Ashton | $17.17 | 434 |
| 22 | Pierson | $17.12 | 335 |
| 23 | Burt | $17.10 | 404 |
| 24 | Pisgah | $17.09 | 248 |
| 25 | Latimer | $16.96 | 477 |
| 26 | Lohrville | $16.95 | 366 |
| 27 | Lakota | $16.84 | 261 |
| 28 | Marble Rock | $16.78 | 258 |
| 29 | Auburn | $16.65 | 253 |
| 30 | Mccallsburg | $16.58 | 356 |
| 31 | Whittemore | $16.54 | 478 |
| 32 | Irwin | $16.46 | 320 |
| 33 | Titonka | $16.45 | 491 |
| 34 | Truro | $16.34 | 515 |
| 35 | Lewis | $16.25 | 358 |
| 36 | Corwith | $16.22 | 259 |
| 37 | Deep River | $16.18 | 243 |
| 38 | Duncombe | $16.10 | 374 |
| 39 | Bayard | $16.05 | 402 |
| 40 | Scranton | $16.01 | 496 |
| 41 | Granville | $16.00 | 302 |
| 42 | Minburn | $15.75 | 317 |
| 43 | Peterson | $15.27 | 321 |
| 44 | Russell | $15.18 | 475 |
| 45 | Zearing | $14.99 | 508 |
| 46 | Arlington | $14.98 | 415 |
| 47 | Riverton | $14.94 | 243 |
| 48 | Maynard | $14.85 | 466 |
| 49 | Plainfield | $14.84 | 392 |
| 50 | Ryan | $14.84 | 348 |
| 51 | Otho | $14.82 | 417 |
| 52 | Wyoming | $14.81 | 526 |
| 53 | Humeston | $14.80 | 472 |
| 54 | Gilmore City | $14.60 | 484 |
| 55 | Sabula | $14.38 | 498 |
| 56 | Garrison | $14.38 | 345 |
| 57 | Halbur | $14.37 | 268 |
| 58 | Lorimor | $14.36 | 377 |
| 59 | Crystal Lake | $14.36 | 243 |
| 60 | Collins | $14.32 | 503 |
| 61 | Kimballton | $14.27 | 281 |
| 62 | Ocheyedan | $14.22 | 424 |
| 63 | Steamboat Rock | $14.19 | 261 |
| 64 | Garwin | $14.08 | 469 |
| 65 | Farragut | $14.07 | 480 |
| 66 | Mystic | $14.01 | 318 |
| 67 | Lime Springs | $13.95 | 467 |
| 68 | Dow City | $13.94 | 477 |
| 69 | Wesley | $13.91 | 382 |
| 70 | Diagonal | $13.91 | 331 |
| 71 | Bussey | $13.83 | 378 |
| 72 | Mondamin | $13.82 | 335 |
| 73 | Livermore | $13.78 | 382 |
| 74 | Fertile | $13.70 | 300 |
| 75 | Stockport | $13.68 | 272 |
| 76 | Kellerton | $13.60 | 241 |
| 77 | Albion | $13.58 | 444 |
| 78 | Quimby | $13.58 | 245 |
| 79 | Lamont | $13.57 | 429 |
| 80 | New Albin | $13.55 | 435 |
| 81 | Persia | $13.41 | 292 |
| 82 | Lawler | $13.39 | 392 |
| 83 | Lacona | $13.38 | 336 |
| 84 | Ute | $13.26 | 326 |
| 85 | New Market | $13.25 | 381 |
| 86 | Plymouth | $13.21 | 368 |
| 87 | Harcourt | $13.21 | 257 |
| 88 | Bennett | $13.16 | 330 |
| 89 | Ridgeway | $13.10 | 261 |
| 90 | Farmersburg | $13.09 | 264 |
| 91 | Anthon | $13.05 | 534 |
| 92 | Little Rock | $13.03 | 447 |
| 93 | Lehigh | $12.97 | 395 |
| 94 | Menlo | $12.92 | 347 |
| 95 | Templeton | $12.91 | 337 |
| 96 | Silver City | $12.87 | 244 |
| 97 | Martelle | $12.83 | 250 |
| 98 | Malcom | $12.82 | 257 |
| 99 | Delmar | $12.68 | 541 |
| 100 | Galva | $12.68 | 416 |
| 101 | Badger | $12.67 | 540 |
| 102 | Martensdale | $12.63 | 413 |
| 103 | Williams | $12.57 | 299 |
| 104 | Maurice | $12.56 | 271 |
| 105 | Norway | $12.53 | 463 |
| 106 | Clearfield | $12.50 | 277 |
| 107 | Kensett | $12.47 | 256 |
| 108 | Mccausland | $12.45 | 314 |
| 109 | Spillville | $12.40 | 371 |
| 110 | Modale | $12.34 | 284 |
| 111 | Mingo | $12.31 | 314 |
| 112 | Brandon | $12.29 | 331 |
| 113 | Blakesburg | $12.21 | 273 |
| 114 | Bonaparte | $12.17 | 357 |
| 115 | Macedonia | $12.12 | 266 |
| 116 | Hawkeye | $12.11 | 429 |
| 117 | Kiron | $12.03 | 262 |
| 118 | Colesburg | $11.97 | 379 |
| 119 | Liscomb | $11.96 | 292 |
| 120 | Thornton | $11.86 | 394 |
| 121 | Runnells | $11.79 | 467 |
| 122 | Allerton | $11.72 | 432 |
| 123 | Atalissa | $11.71 | 287 |
| 124 | Kelley | $11.69 | 312 |
| 125 | Orient | $11.66 | 363 |
| 126 | Ellsworth | $11.57 | 495 |
| 127 | Cincinnati | $11.57 | 280 |
| 128 | Delta | $11.52 | 257 |
| 129 | Terril | $11.48 | 310 |
| 130 | Westside | $11.45 | 283 |
| 131 | Holland | $11.37 | 261 |
| 132 | Churdan | $11.31 | 359 |
| 133 | Mallard | $11.28 | 255 |
| 134 | Miles | $11.28 | 400 |
| 135 | Milton | $10.98 | 395 |
| 136 | New Vienna | $10.91 | 384 |
| 137 | Letts | $10.91 | 358 |
| 138 | Goose Lake | $10.89 | 250 |
| 139 | Birmingham | $10.87 | 371 |
| 140 | Charlotte | $10.86 | 386 |
| 141 | Yale | $10.85 | 265 |
| 142 | Richland | $10.82 | 532 |
| 143 | Batavia | $10.77 | 434 |
| 144 | Hornick | $10.74 | 255 |
| 145 | Riverdale | $10.67 | 385 |
| 146 | Bode | $10.64 | 304 |
| 147 | Union | $10.58 | 378 |
| 148 | Calamus | $10.47 | 348 |
| 149 | Lovilia | $10.46 | 456 |
| 150 | Danbury | $10.43 | 315 |
| 151 | Lytton | $10.38 | 274 |
| 152 | Radcliffe | $10.37 | 540 |
| 153 | Stacyville | $10.36 | 436 |
| 154 | Rhodes | $10.36 | 269 |
| 155 | Deloit | $10.28 | 246 |
| 156 | Protivin | $10.28 | 264 |
| 157 | Andrew | $10.22 | 374 |
| 158 | Royal | $10.20 | 379 |
| 159 | Bronson | $10.14 | 294 |
| 160 | Rudd | $10.13 | 339 |
| 161 | Defiance | $10.05 | 248 |
| 162 | Floyd | $10.02 | 297 |
| 163 | Cumming | $9.85 | 527 |
| 164 | Breda | $9.80 | 492 |
| 165 | Lynnville | $9.68 | 382 |
| 166 | Salix | $9.63 | 303 |
| 167 | Farnhamville | $9.18 | 364 |
| 168 | Middletown | $9.16 | 365 |
| 169 | Alleman | $9.12 | 439 |
| 170 | Lester | $8.94 | 309 |
| 171 | Harvey | $8.71 | 242 |
| 172 | Ainsworth | $8.62 | 511 |
| 173 | Rowley | $8.31 | 264 |
| 174 | Gilman | $8.10 | 530 |
| 175 | Bertram | $8.10 | 267 |
| 176 | Grandview | $8.10 | 431 |
| 177 | Lost Nation | $8.10 | 425 |
| 178 | Low Moor | $8.10 | 242 |
| 179 | Nichols | $8.10 | 317 |
| 180 | Luana | $7.98 | 303 |
| 181 | Lockridge | $7.92 | 245 |
| 182 | Delhi | $7.81 | 438 |
| 183 | Klemme | $7.74 | 429 |
| 184 | Pulaski | $7.58 | 259 |
| 185 | Beacon | $7.56 | 434 |
| 186 | Sheldahl | $7.56 | 312 |
| 187 | Worthington | $7.50 | 374 |
| 188 | Harpers Ferry | $7.49 | 273 |
| 189 | Marquette | $7.08 | 434 |
| 190 | Columbus City | $6.94 | 385 |
| 191 | Donahue | $6.83 | 336 |
| 192 | Libertyville | $6.60 | 278 |
| 193 | Crawfordsville | $6.44 | 278 |
| 194 | New Virginia | $5.97 | 499 |
| 195 | Holy Cross | $5.91 | 348 |
| 196 | Conesville | $5.86 | 350 |
| 197 | University Park | $5.27 | 476 |
| 198 | Orleans | $4.13 | 503 |
| 199 | Maharishi Vedic City | $3.87 | 290 |
| 200 | Wahpeton | $3.19 | 337 |
| 201 | West Okoboji | $2.92 | 311 |
The $8.10 limit
Callender’s general levy is $8.13 per $1,000 of taxable value in FY27, $0.03 above the limit; it has to come down in steps.4 212 of 934 Iowa cities have a higher general levy. All cities.
FY23 $8.10 · FY24 $8.10 · FY25 $8.37 · FY26 $8.37 · FY27 $8.13 (before FY25, the general levy alone)
Outside the limit: $9.66 more5
- Debt Service Levy$4.94 · $47,936
- Liability, property & self insurance costs$2.36 · $22,878
- Total Employee Benefit Levies$1.59 · $15,417
- Support of a Local Emerg. Mgmt. Comm.$0.78 · $7,564
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.
Budget and spending
Where each dollar of Callender’s budget goes, FY26
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 199 Iowa cities closest in size (240–540 people).
| Where it goes | Of each dollar | Cities this size (199) |
|---|---|---|
| Business Type / Enterprise | 62¢ | 39¢ |
| Public Works | 14¢ | 19¢ |
| General Government | 8¢ | 16¢ |
| Culture and Recreation | 7¢ | 8¢ |
| Debt Service | 7¢ | 4¢ |
| Everything else | 2¢ | 9¢ |
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.
The state’s FY27 file doesn’t include business type / enterprise yet ($454,856 in FY26), so this total is low.
Budget compared with what it spent, FY23
| Function | Budget | Spent |
|---|---|---|
| Public Works | $47,700 | $56,199 |
| Public Safety | $34,680 | $5,347 |
| Health and Social Services | $1,200 | $1,725 |
| General Government | $51,420 | $76,829 |
| Debt Service | $48,194 | $48,194 |
| Culture and Recreation | $47,437 | $51,125 |
| Community and Economic Development | $0 | $0 |
| Capital Projects | $0 | $51,735 |
| Business Type / Enterprise | $483,495 | $504,547 |
What it spent each year
FY24 left out6
Debt, reserves and audits
How local debt works · What an audit tells you
What Callender owes
$673,307 at June 30, 2026: $1,830 per resident. 408th most per resident of 939 Iowa places of its kind (the list).7
| June 30 | Owed | Per resident |
|---|---|---|
| 2026 | $673,307 | $1,830 |
| 2025 | $754,865 | $2,051 |
| 2024 | $843,506 | $2,292 |
| 2023 | $930,717 | $2,529 |
| 2022 | $1.0M | $2,759 |
| 2021 | $1.1M | $2,986 |
| 2020 | $1.2M | $3,201 |
| 2019 | $441,000 | $1,198 |
| 2018 | $468,000 | $1,272 |
| 2017 | $494,000 | $1,342 |
| 2016 | $520,000 | $1,413 |
| 2015 | $545,000 | $1,481 |
| 2014 | $710,000 | $1,929 |
| 2013 | $165,000 | $448 |
| 2012 | $190,000 | $516 |
| 2011 | $210,000 | $571 |
| 2010 | $230,000 | $625 |
Show the numbers
| June 30 | Owed | Per resident |
|---|---|---|
| 2026 | $673,307 | $1,830 |
| 2025 | $754,865 | $2,051 |
| 2024 | $843,506 | $2,292 |
| 2023 | $930,717 | $2,529 |
| 2022 | $1.0M | $2,759 |
| 2021 | $1.1M | $2,986 |
| 2020 | $1.2M | $3,201 |
| 2019 | $441,000 | $1,198 |
| 2018 | $468,000 | $1,272 |
| 2017 | $494,000 | $1,342 |
| 2016 | $520,000 | $1,413 |
| 2015 | $545,000 | $1,481 |
| 2014 | $710,000 | $1,929 |
| 2013 | $165,000 | $448 |
| 2012 | $190,000 | $516 |
| 2011 | $210,000 | $571 |
| 2010 | $230,000 | $625 |
Up 193% since 2010.
The 5% limit8
General obligation debt is $381,318, 43% of the limit of about $885,502 (5% of $17.7M, the full value of its taxable property in 2024).
3 obligations at June 30, 2026
| Kind | For | Paid off by | Owed |
|---|---|---|---|
| General Obligation | Thomas Street Project. Road and Street Lights | 2035 | $381,318 |
| Revenue Bonds | SRF REVENUE LOAN CDBG STORM SEWER PROJECT | 2033 | $236,000 |
| Revenue Bonds | Water Revenue Bond for Thomas Street Project | 2030 | $55,989 |
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 balances9. Callender’s latest audit has them: Annual Examination, period ending Sunday, June 30, 2024 (PDF).
Audits10
The latest: Annual Examination for the period ending Sunday, June 30, 2024 (PDF), released Friday, March 14, 2025, by a CPA firm.
5 earlier reports for Callender
- Annual Examination, period ending Friday, June 30, 2023Friday, March 14, 2025
- Periodic Examination, period ending Thursday, June 30, 2022Monday, November 27, 2023
- Financial Statement, period ending Thursday, June 30, 2016Friday, June 2, 2017
- Annual Examination, period ending Monday, June 30, 2014Thursday, March 19, 2015
- Special Investigation/Fraud, period ending Tuesday, January 3, 2012Friday, July 20, 2012
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? 11
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: $38,941 in FY25, up 10% since FY19 while prices rose 25%, so it buys 12% less. Grants are below.
Show the numbers
| Source | FY22 | FY23 | FY24 | FY25 |
|---|---|---|---|---|
| Road Use Tax (streets) | $37,247 | $36,924 | $37,901 | $38,106 |
| Commercial and industrial tax replacement (“backfill”) | – | – | $1,002 | $835 |
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.
| Year | Grants and projects |
|---|---|
| FY19 | $0 |
| FY20 | $0 |
| FY21 | $0 |
| FY22 | $0 |
| FY23 | $2,068 |
| FY24 | $0 |
| FY25 | $0 |
Show the numbers
| Year | Grants and projects |
|---|---|
| FY19 | $0 |
| FY20 | $0 |
| FY21 | $0 |
| FY22 | $0 |
| FY23 | $2,068 |
| FY24 | $0 |
| FY25 | $0 |
Has it kept up with prices?
Each source from FY19 to FY25, after inflation.
- Road Use Tax (streets)−14%$35,427 → $38,106, up 8% since FY19 while prices rose 25%, so it buys 14% 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 32% since FY19 while prices rose 25%, so it buys 5% more.
Federal grants, for comparison: $45,067 in FY23.
Business awards
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)12.
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 · 3
3 seats: the top 3 win.
- Jenny Gilliland Winner8335.0%
- Jennifer Frey Winner7230.4%
- George Pallos Winner7130.0%
- Paul Macken 114.6%
- Tabitha L. Dugan Unopposed82100.0%
- Mateo Luna Winner4353.1%
- Blake George 2935.8%
- Randy Hansen 911.1%
Local races from civicAPI and county auditors for Callender; 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.
- Callender City Council At-Large (2 seats)Now held by Nick Martens, Kevin Simonson
- Callender MayorNow held by Mateo Luna
Candidates as county auditors and civicAPI list them; a filing can take a few days to appear here13.
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 ballot14.
Related places
At the Statehouse and in Congress15
Tim Kraayenbrink (Sen. 4)Wendy Larson (Rep. 7)
U.S. House:District 4
Webster CountyPrairie Valley schools