Local taxes › Webster County › Callender

City

Callender

Webster County · How cities work

$3,030 a yearproperty tax on a $200,000 home here, FY27, for every local government ($36.01 per $1,000 of taxable value)1
$1,500 a yearof that goes to the city ($17.78 per $1,000)
$173,519property taxes the city levies, FY27
$227,397city 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.

  • 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.

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.

YearCombinedCity’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
YearCombinedCity’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.

Stanhope: $29.10Rolfe: $22.67Fenton: $22.05Elliott: $21.61Charter Oak: $21.32Oxford Junction: $20.84Earling: $20.47Pomeroy: $19.60Fort Atkinson: $19.19Salem: $19.15Cumberland: $18.42Massena: $18.23Elma: $17.82Casey: $17.72Dows: $17.70Vail: $17.66Ringsted: $17.65Emerson: $17.54Thompson: $17.25Ashton: $17.17Pierson: $17.12Burt: $17.10Pisgah: $17.09Latimer: $16.96Lohrville: $16.95Lakota: $16.84Marble Rock: $16.78Auburn: $16.65Mccallsburg: $16.58Whittemore: $16.54Irwin: $16.46Titonka: $16.45Truro: $16.34Lewis: $16.25Corwith: $16.22Deep River: $16.18Duncombe: $16.10Bayard: $16.05Scranton: $16.01Granville: $16.00Minburn: $15.75Peterson: $15.27Russell: $15.18Zearing: $14.99Arlington: $14.98Riverton: $14.94Maynard: $14.85Plainfield: $14.84Ryan: $14.84Otho: $14.82Wyoming: $14.81Humeston: $14.80Gilmore City: $14.60Sabula: $14.38Garrison: $14.38Halbur: $14.37Lorimor: $14.36Crystal Lake: $14.36Collins: $14.32Kimballton: $14.27Ocheyedan: $14.22Steamboat Rock: $14.19Garwin: $14.08Farragut: $14.07Mystic: $14.01Lime Springs: $13.95Dow City: $13.94Wesley: $13.91Diagonal: $13.91Bussey: $13.83Mondamin: $13.82Livermore: $13.78Fertile: $13.70Stockport: $13.68Kellerton: $13.60Albion: $13.58Quimby: $13.58Lamont: $13.57New Albin: $13.55Persia: $13.41Lawler: $13.39Lacona: $13.38Ute: $13.26New Market: $13.25Plymouth: $13.21Harcourt: $13.21Bennett: $13.16Ridgeway: $13.10Farmersburg: $13.09Anthon: $13.05Little Rock: $13.03Lehigh: $12.97Menlo: $12.92Templeton: $12.91Silver City: $12.87Martelle: $12.83Malcom: $12.82Delmar: $12.68Galva: $12.68Badger: $12.67Martensdale: $12.63Williams: $12.57Maurice: $12.56Norway: $12.53Clearfield: $12.50Kensett: $12.47Mccausland: $12.45Spillville: $12.40Modale: $12.34Mingo: $12.31Brandon: $12.29Blakesburg: $12.21Bonaparte: $12.17Macedonia: $12.12Hawkeye: $12.11Kiron: $12.03Colesburg: $11.97Liscomb: $11.96Thornton: $11.86Runnells: $11.79Allerton: $11.72Atalissa: $11.71Kelley: $11.69Orient: $11.66Ellsworth: $11.57Cincinnati: $11.57Delta: $11.52Terril: $11.48Westside: $11.45Holland: $11.37Churdan: $11.31Mallard: $11.28Miles: $11.28Milton: $10.98New Vienna: $10.91Letts: $10.91Goose Lake: $10.89Birmingham: $10.87Charlotte: $10.86Yale: $10.85Richland: $10.82Batavia: $10.77Hornick: $10.74Riverdale: $10.67Bode: $10.64Union: $10.58Calamus: $10.47Lovilia: $10.46Danbury: $10.43Lytton: $10.38Radcliffe: $10.37Stacyville: $10.36Rhodes: $10.36Deloit: $10.28Protivin: $10.28Andrew: $10.22Royal: $10.20Bronson: $10.14Rudd: $10.13Defiance: $10.05Floyd: $10.02Cumming: $9.85Breda: $9.80Lynnville: $9.68Salix: $9.63Farnhamville: $9.18Middletown: $9.16Alleman: $9.12Lester: $8.94Harvey: $8.71Ainsworth: $8.62Rowley: $8.31Gilman: $8.10Bertram: $8.10Grandview: $8.10Lost Nation: $8.10Low Moor: $8.10Nichols: $8.10Luana: $7.98Lockridge: $7.92Delhi: $7.81Klemme: $7.74Pulaski: $7.58Beacon: $7.56Sheldahl: $7.56Worthington: $7.50Harpers Ferry: $7.49Marquette: $7.08Columbus City: $6.94Donahue: $6.83Libertyville: $6.60Crawfordsville: $6.44New Virginia: $5.97Holy Cross: $5.91Conesville: $5.86University Park: $5.27Orleans: $4.13Maharishi Vedic City: $3.87Wahpeton: $3.19West Okoboji: $2.92Callender: $17.78$2.92 lowest$29.10 highestmiddle
See all 201
#PlaceRate per $1,000People
1Stanhope$29.10354
2Rolfe$22.67505
3Fenton$22.05250
4Elliott$21.61328
5Charter Oak$21.32521
6Oxford Junction$20.84424
7Earling$20.47394
8Pomeroy$19.60511
9Fort Atkinson$19.19300
10Salem$19.15380
11Cumberland$18.42248
12Massena$18.23352
13Elma$17.82493
14Callender$17.78361
15Casey$17.72387
16Dows$17.70509
17Vail$17.66383
18Ringsted$17.65346
19Emerson$17.54401
20Thompson$17.25478
21Ashton$17.17434
22Pierson$17.12335
23Burt$17.10404
24Pisgah$17.09248
25Latimer$16.96477
26Lohrville$16.95366
27Lakota$16.84261
28Marble Rock$16.78258
29Auburn$16.65253
30Mccallsburg$16.58356
31Whittemore$16.54478
32Irwin$16.46320
33Titonka$16.45491
34Truro$16.34515
35Lewis$16.25358
36Corwith$16.22259
37Deep River$16.18243
38Duncombe$16.10374
39Bayard$16.05402
40Scranton$16.01496
41Granville$16.00302
42Minburn$15.75317
43Peterson$15.27321
44Russell$15.18475
45Zearing$14.99508
46Arlington$14.98415
47Riverton$14.94243
48Maynard$14.85466
49Plainfield$14.84392
50Ryan$14.84348
51Otho$14.82417
52Wyoming$14.81526
53Humeston$14.80472
54Gilmore City$14.60484
55Sabula$14.38498
56Garrison$14.38345
57Halbur$14.37268
58Lorimor$14.36377
59Crystal Lake$14.36243
60Collins$14.32503
61Kimballton$14.27281
62Ocheyedan$14.22424
63Steamboat Rock$14.19261
64Garwin$14.08469
65Farragut$14.07480
66Mystic$14.01318
67Lime Springs$13.95467
68Dow City$13.94477
69Wesley$13.91382
70Diagonal$13.91331
71Bussey$13.83378
72Mondamin$13.82335
73Livermore$13.78382
74Fertile$13.70300
75Stockport$13.68272
76Kellerton$13.60241
77Albion$13.58444
78Quimby$13.58245
79Lamont$13.57429
80New Albin$13.55435
81Persia$13.41292
82Lawler$13.39392
83Lacona$13.38336
84Ute$13.26326
85New Market$13.25381
86Plymouth$13.21368
87Harcourt$13.21257
88Bennett$13.16330
89Ridgeway$13.10261
90Farmersburg$13.09264
91Anthon$13.05534
92Little Rock$13.03447
93Lehigh$12.97395
94Menlo$12.92347
95Templeton$12.91337
96Silver City$12.87244
97Martelle$12.83250
98Malcom$12.82257
99Delmar$12.68541
100Galva$12.68416
101Badger$12.67540
102Martensdale$12.63413
103Williams$12.57299
104Maurice$12.56271
105Norway$12.53463
106Clearfield$12.50277
107Kensett$12.47256
108Mccausland$12.45314
109Spillville$12.40371
110Modale$12.34284
111Mingo$12.31314
112Brandon$12.29331
113Blakesburg$12.21273
114Bonaparte$12.17357
115Macedonia$12.12266
116Hawkeye$12.11429
117Kiron$12.03262
118Colesburg$11.97379
119Liscomb$11.96292
120Thornton$11.86394
121Runnells$11.79467
122Allerton$11.72432
123Atalissa$11.71287
124Kelley$11.69312
125Orient$11.66363
126Ellsworth$11.57495
127Cincinnati$11.57280
128Delta$11.52257
129Terril$11.48310
130Westside$11.45283
131Holland$11.37261
132Churdan$11.31359
133Mallard$11.28255
134Miles$11.28400
135Milton$10.98395
136New Vienna$10.91384
137Letts$10.91358
138Goose Lake$10.89250
139Birmingham$10.87371
140Charlotte$10.86386
141Yale$10.85265
142Richland$10.82532
143Batavia$10.77434
144Hornick$10.74255
145Riverdale$10.67385
146Bode$10.64304
147Union$10.58378
148Calamus$10.47348
149Lovilia$10.46456
150Danbury$10.43315
151Lytton$10.38274
152Radcliffe$10.37540
153Stacyville$10.36436
154Rhodes$10.36269
155Deloit$10.28246
156Protivin$10.28264
157Andrew$10.22374
158Royal$10.20379
159Bronson$10.14294
160Rudd$10.13339
161Defiance$10.05248
162Floyd$10.02297
163Cumming$9.85527
164Breda$9.80492
165Lynnville$9.68382
166Salix$9.63303
167Farnhamville$9.18364
168Middletown$9.16365
169Alleman$9.12439
170Lester$8.94309
171Harvey$8.71242
172Ainsworth$8.62511
173Rowley$8.31264
174Gilman$8.10530
175Bertram$8.10267
176Grandview$8.10431
177Lost Nation$8.10425
178Low Moor$8.10242
179Nichols$8.10317
180Luana$7.98303
181Lockridge$7.92245
182Delhi$7.81438
183Klemme$7.74429
184Pulaski$7.58259
185Beacon$7.56434
186Sheldahl$7.56312
187Worthington$7.50374
188Harpers Ferry$7.49273
189Marquette$7.08434
190Columbus City$6.94385
191Donahue$6.83336
192Libertyville$6.60278
193Crawfordsville$6.44278
194New Virginia$5.97499
195Holy Cross$5.91348
196Conesville$5.86350
197University Park$5.27476
198Orleans$4.13503
199Maharishi Vedic City$3.87290
200Wahpeton$3.19337
201West Okoboji$2.92311

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.

  • Consolidate General Fund$78,93246%
  • Debt Service Levy$47,93628%
  • Liability, property & self insurance costs$22,87813%
  • Total Employee Benefit Levies$15,4179%
  • Support of a Local Emerg. Mgmt. Comm.$7,5644%

Budget and spending

Reading a local budget

Where each dollar of Callender’s budget goes, FY26

Business Type / Enterprise: 62¢ of every dollar62¢Public Works: 14¢ of every dollar14¢General Government: 8¢ of every dollar8¢Culture and Recreation: 7¢ of every dollar7¢Debt Service: 7¢ of every dollarEverything else: 2¢ 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 199 Iowa cities closest in size (240–540 people).

Where it goesOf each dollarCities this size (199)
Business Type / Enterprise62¢39¢
Public Works14¢19¢
General Government8¢16¢
Culture and Recreation7¢8¢
Debt Service7¢4¢
Everything else2¢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.

  • Public Works$56,50025%
  • Culture and Recreation$56,31025%
  • General Government$48,40021%
  • Debt Service$48,19321%
  • Public Safety$16,1947%
  • Health and Social Services$1,8001%

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
FunctionBudgetSpent
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

$1.4M
$767,036

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

$1.2M
$673,307
June 30OwedPer 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 30OwedPer 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
KindForPaid off byOwed
General ObligationThomas Street Project. Road and Street Lights2035$381,318
Revenue BondsSRF REVENUE LOAN CDBG STORM SEWER PROJECT2033$236,000
Revenue BondsWater Revenue Bond for Thomas Street Project2030$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).

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
SourceFY22FY23FY24FY25
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.

$2,068
$0
    YearGrants and projects
    FY19$0
    FY20$0
    FY21$0
    FY22$0
    FY23$2,068
    FY24$0
    FY25$0
    Show the numbers
    YearGrants 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.

    $67,589
    $65,863

    Federal grants, for comparison: $45,067 in FY23.

    Business awards

    Every award 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)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

    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 Mayor
      Now 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