Local taxes › Webster County › Duncombe

City

Duncombe

Webster County · How cities work

$3,160 a yearproperty tax on a $200,000 home here, FY27, for every local government ($37.55 per $1,000 of taxable value)1
$1,360 a yearof that goes to the city ($16.10 per $1,000)
$263,669property taxes the city levies, FY27
$542,613city 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.

  • Nicole RoestDuncombe City Council At-Large · elected November 4, 2025
  • Sally PaineDuncombe City Council At-Large · elected November 4, 2025
  • Zachary TrentDuncombe Mayor · elected November 4, 2025
  • Courtney SogardDuncombe City Council At-Large · elected November 7, 2023
  • Debra J. GeisDuncombe City Council At-Large · elected November 7, 2023
  • Pat LaSourdDuncombe 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 Duncombe

Homes and businesses in most of Duncombe pay a combined $37.55 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, $16.10. Estimate your bill.

Rates over time

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

YearCombinedCity’s own
FY20$32.43$12.63
FY21$32.87$12.49
FY22$33.05$12.49
FY23$33.31$12.60
FY24$33.80$12.74
FY25$33.76$12.70
FY26$35.00$13.11
FY27$37.55$16.10
Show the numbers
YearCombinedCity’s own
FY20$32.43$12.63
FY21$32.87$12.49
FY22$33.05$12.49
FY23$33.31$12.60
FY24$33.80$12.74
FY25$33.76$12.70
FY26$35.00$13.11
FY27$37.55$16.10

Compared with places this size3

Duncombe’s city property tax rate of $16.10 per $1,000 is the 37th highest of 190 Iowa cities with 250–560 people. The middle of the group is $12.65.

Stanhope: $29.10Rolfe: $22.67Fenton: $22.05Elliott: $21.61Charter Oak: $21.32Oxford Junction: $20.84Earling: $20.47Pomeroy: $19.60Fort Atkinson: $19.19Salem: $19.15Massena: $18.23Swea City: $18.04Elma: $17.82Callender: $17.78Casey: $17.72Dows: $17.70New Hartford: $17.69Vail: $17.66Ringsted: $17.65Emerson: $17.54Thompson: $17.25Ashton: $17.17Pierson: $17.12Burt: $17.10Latimer: $16.96Lohrville: $16.95Lakota: $16.84Marble Rock: $16.78Auburn: $16.65Mccallsburg: $16.58Whittemore: $16.54Irwin: $16.46Titonka: $16.45Truro: $16.34Lewis: $16.25Corwith: $16.22Bayard: $16.05Scranton: $16.01Granville: $16.00Minburn: $15.75Peterson: $15.27Russell: $15.18Zearing: $14.99Arlington: $14.98Maynard: $14.85Plainfield: $14.84Ryan: $14.84Otho: $14.82Wyoming: $14.81Humeston: $14.80Gilmore City: $14.60Sabula: $14.38Garrison: $14.38Halbur: $14.37Lorimor: $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: $13.68Albion: $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: $12.91Martelle: $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: $10.36Protivin: $10.28Andrew: $10.22Royal: $10.20Bronson: $10.14Rudd: $10.13Floyd: $10.02Cumming: $9.85Breda: $9.80Lynnville: $9.68Salix: $9.63Farnhamville: $9.18Middletown: $9.16Alleman: $9.12Lester: $8.94Ainsworth: $8.62Rowley: $8.31Gilman: $8.10Bertram: $8.10Grandview: $8.10Lost Nation: $8.10Nichols: $8.10Luana: $7.98Delhi: $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: $2.92Duncombe: $16.10$2.92 lowest$29.10 highestmiddle
See all 190
#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
11Massena$18.23352
12Swea City$18.04545
13Elma$17.82493
14Callender$17.78361
15Casey$17.72387
16Dows$17.70509
17New Hartford$17.69555
18Vail$17.66383
19Ringsted$17.65346
20Emerson$17.54401
21Thompson$17.25478
22Ashton$17.17434
23Pierson$17.12335
24Burt$17.10404
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
37Duncombe$16.10374
38Bayard$16.05402
39Scranton$16.01496
40Granville$16.00302
41Minburn$15.75317
42Peterson$15.27321
43Russell$15.18475
44Zearing$14.99508
45Arlington$14.98415
46Maynard$14.85466
47Plainfield$14.84392
48Ryan$14.84348
49Otho$14.82417
50Wyoming$14.81526
51Humeston$14.80472
52Gilmore City$14.60484
53Sabula$14.38498
54Garrison$14.38345
55Halbur$14.37268
56Lorimor$14.36377
57Collins$14.32503
58Kimballton$14.27281
59Ocheyedan$14.22424
60Steamboat Rock$14.19261
61Garwin$14.08469
62Farragut$14.07480
63Mystic$14.01318
64Lime Springs$13.95467
65Dow City$13.94477
66Wesley$13.91382
67Diagonal$13.91331
68Bussey$13.83378
69Mondamin$13.82335
70Livermore$13.78382
71Fertile$13.70300
72Stockport$13.68272
73Albion$13.58444
74Lamont$13.57429
75New Albin$13.55435
76Persia$13.41292
77Lawler$13.39392
78Lacona$13.38336
79Ute$13.26326
80New Market$13.25381
81Plymouth$13.21368
82Harcourt$13.21257
83Bennett$13.16330
84Ridgeway$13.10261
85Farmersburg$13.09264
86Anthon$13.05534
87Little Rock$13.03447
88Lehigh$12.97395
89Menlo$12.92347
90Templeton$12.91337
91Martelle$12.83250
92Malcom$12.82257
93Delmar$12.68541
94Galva$12.68416
95Badger$12.67540
96Martensdale$12.63413
97Williams$12.57299
98Maurice$12.56271
99Norway$12.53463
100Clearfield$12.50277
101Kensett$12.47256
102Mccausland$12.45314
103Spillville$12.40371
104Modale$12.34284
105Mingo$12.31314
106Brandon$12.29331
107Blakesburg$12.21273
108Bonaparte$12.17357
109Macedonia$12.12266
110Hawkeye$12.11429
111Kiron$12.03262
112Colesburg$11.97379
113Liscomb$11.96292
114Thornton$11.86394
115Runnells$11.79467
116Allerton$11.72432
117Atalissa$11.71287
118Kelley$11.69312
119Orient$11.66363
120Ellsworth$11.57495
121Cincinnati$11.57280
122Delta$11.52257
123Terril$11.48310
124Westside$11.45283
125Holland$11.37261
126Churdan$11.31359
127Mallard$11.28255
128Miles$11.28400
129Milton$10.98395
130New Vienna$10.91384
131Letts$10.91358
132Goose Lake$10.89250
133Birmingham$10.87371
134Charlotte$10.86386
135Yale$10.85265
136Richland$10.82532
137Batavia$10.77434
138Hornick$10.74255
139Riverdale$10.67385
140Bode$10.64304
141Union$10.58378
142Calamus$10.47348
143Lovilia$10.46456
144Danbury$10.43315
145Lytton$10.38274
146Radcliffe$10.37540
147Stacyville$10.36436
148Rhodes$10.36269
149Protivin$10.28264
150Andrew$10.22374
151Royal$10.20379
152Bronson$10.14294
153Rudd$10.13339
154Floyd$10.02297
155Cumming$9.85527
156Breda$9.80492
157Lynnville$9.68382
158Salix$9.63303
159Farnhamville$9.18364
160Middletown$9.16365
161Alleman$9.12439
162Lester$8.94309
163Ainsworth$8.62511
164Rowley$8.31264
165Gilman$8.10530
166Bertram$8.10267
167Grandview$8.10431
168Lost Nation$8.10425
169Nichols$8.10317
170Luana$7.98303
171Delhi$7.81438
172Klemme$7.74429
173Pulaski$7.58259
174Beacon$7.56434
175Sheldahl$7.56312
176Worthington$7.50374
177Harpers Ferry$7.49273
178Marquette$7.08434
179Columbus City$6.94385
180Donahue$6.83336
181Libertyville$6.60278
182Crawfordsville$6.44278
183New Virginia$5.97499
184Holy Cross$5.91348
185Conesville$5.86350
186University Park$5.27476
187Orleans$4.13503
188Maharishi Vedic City$3.87290
189Wahpeton$3.19337
190West Okoboji$2.92311

The $8.10 limit

Duncombe’s general levy is $8.34 per $1,000 of taxable value in FY27, $0.24 above the limit; it has to come down in steps.4 78 of 934 Iowa cities have a higher general levy. All cities.

FY23 $8.10 · FY24 $8.10 · FY25 $8.50 · FY26 $8.50 · FY27 $8.34 (before FY25, the general levy alone)

Outside the limit: $7.76 more5

  • Debt Service Levy$3.68 · $65,189
  • Liability, property & self insurance costs$2.40 · $37,278
  • Total Employee Benefit Levies$1.62 · $25,236
  • Support of a Local Emerg. Mgmt. Comm.$0.07 · $1,040

Tax increment financing (TIF)

$2.2M of taxable value in Duncombe is in TIF districts’ increment (11% of the city’s taxable value), 2025 valuations, taxed in FY27.6 It budgeted $47,021 in TIF revenue for FY25.

$70,995
$23,128

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 $27,106 of the city’s own.

  • Webster City (Webster City) schools$18,642
  • Webster County$13,811
YearTIF revenue
FY21$8,769
FY22$70,995
FY23$23,128
Show the numbers
YearTIF revenue
FY21$8,769
FY22$70,995
FY23$23,128

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$129,68550%
  • Debt Service Levy$65,18925%
  • Liability, property & self insurance costs$37,27814%
  • Total Employee Benefit Levies$25,23610%
  • Support of a Local Emerg. Mgmt. Comm.$1,0400%

Budget and spending

Reading a local budget

Where each dollar of Duncombe’s budget goes, FY26

Business Type / Enterprise: 60¢ of every dollar60¢Public Works: 12¢ of every dollar12¢General Government: 11¢ of every dollar11¢Culture and Recreation: 9¢ of every dollar9¢Public Safety: 4¢ of every dollarEverything else: 3¢ 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 189 Iowa cities closest in size (250–560 people).

Where it goesOf each dollarCities this size (189)
Business Type / Enterprise60¢39¢
Public Works12¢19¢
General Government11¢15¢
Culture and Recreation9¢8¢
Public Safety4¢9¢
Everything else3¢6¢

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.

  • Debt Service$150,91228%
  • Culture and Recreation$125,78723%
  • Public Works$117,12622%
  • General Government$107,01720%
  • Public Safety$38,4217%
  • Health and Social Services$3,3501%

The state’s FY27 file doesn’t include business type / enterprise yet ($548,295 in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$87,903$88,522
Public Safety$34,423$30,587
Health and Social Services$3,010$2,040
General Government$87,992$70,283
Debt Service$18,440$18,440
Culture and Recreation$85,448$80,669
Community and Economic Development$14,147$13,877
Capital Projects$0$4,100
Business Type / Enterprise$144,568$140,817

What it spent each year

FY24 left out8

$799,077

Debt, reserves and audits

How local debt works · What an audit tells you

What Duncombe owes

$561,134 at June 30, 2026: $1,473 per resident. 466th most per resident of 939 Iowa places of its kind (the list).9

$638,685
$561,134
June 30OwedPer resident
2026$561,134$1,473
2025$638,685$1,676
2024$531,592$1,395
2023$258,281$678
2022$281,533$739
2021$266,031$698
2020$249,203$654
2019$264,203$693
2018$264,050$693
2017$318,000$835
2016$40,000$105
2015$110,000$289
2014$180,000$472
2013$250,000$656
2012$315,000$827
2011$375,000$984
2010$435,000$1,142
Show the numbers
June 30OwedPer resident
2026$561,134$1,473
2025$638,685$1,676
2024$531,592$1,395
2023$258,281$678
2022$281,533$739
2021$266,031$698
2020$249,203$654
2019$264,203$693
2018$264,050$693
2017$318,000$835
2016$40,000$105
2015$110,000$289
2014$180,000$472
2013$250,000$656
2012$315,000$827
2011$375,000$984
2010$435,000$1,142

Up 29% since 2010.

The 5% limit10

General obligation debt is $88,000, 7% of the limit of about $1.4M (5% of $27.1M, the full value of its taxable property in 2024).

6 obligations at June 30, 2026
KindForPaid off byOwed
LoansInternal loan from LOST & General to Water for water tower project to be repaid by TIF revenue.2035$263,648
Revenue BondsRevenue Bond for Lagoon Rehab Project. Includes P&D loan. C1522R2045$130,486
General ObligationGO Bond for Sewer Lift Station2036$85,000
Revenue BondsRevenue Bond for Sewer Lift Station2036$79,000
General ObligationGO Bond for Lagoon Rehab Project.C1523G2046$3,000
LoansPlanning and design loan for WTFI2025.2027$0

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. Duncombe’s latest audit has them: Periodic Examination, period ending Thursday, June 30, 2022 (PDF).

Audits12

The latest: Periodic Examination for the period ending Thursday, June 30, 2022 (PDF), released Thursday, February 16, 2023, by a CPA firm.

1 earlier report for Duncombe

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: $53,139 in FY25, up 9% since FY19 while prices rose 25%, so it buys 13% less. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$38,587$38,537$39,612$39,827
Commercial and industrial tax replacement (“backfill”)$13,754$9,835$7,073$13,312

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.

$71,619
  • State grants$71,619100%
YearGrants and projects
FY19$16,307
FY20$2,506
FY21$14,957
FY22$1,900
FY23$1,576
FY24$1,487
FY25$71,619
Show the numbers
YearGrants and projects
FY19$16,307
FY20$2,506
FY21$14,957
FY22$1,900
FY23$1,576
FY24$1,487
FY25$71,619

Has it kept up with prices?

Each source from FY19 to FY25, after inflation.

  • Road Use Tax (streets)−17%$38,280 → $39,827, up 4% since FY19 while prices rose 25%, so it buys 17% less
  • Commercial and industrial tax replacement (“backfill”)−0%$10,648 → $13,312, up 25% since FY19 while prices rose 25%, so it buys 0% 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 26% since FY19 while prices rose 25%, so it buys 0% more.

$72,203
$70,359

Federal grants, for comparison: $28,634 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)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 Duncombe; 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.

  • Duncombe City Council At-Large (3 seats)
    Now held by Pat LaSourd, Debra J. Geis, Courtney Sogard
  • Duncombe Mayor
    Now held by Zachary Trent

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.

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