Local taxes › Winnebago County › Leland

City

Leland

Winnebago County · How cities work

$2,940 a yearproperty tax on a $200,000 home here, FY27, for every local government ($34.90 per $1,000 of taxable value)1
$1,120 a yearof that goes to the city ($13.31 per $1,000)
$114,886property taxes the city levies, FY27
$306,843city 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 SturgalLeland Mayor · elected November 4, 2025
  • Marsha CaslerLeland City Council At-Large · elected November 4, 2025
  • Rex JohnsonLeland City Council At-Large · elected November 4, 2025
  • Rick HoffmeyerLeland City Council At-Large · elected November 7, 2023
  • Robert Ver HoefLeland City Council At-Large · elected November 7, 2023
  • Susan KreinLeland 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 Leland

Homes and businesses in most of Leland pay a combined $34.90 per $1,000 of taxable value (FY27). They pay it all to the Winnebago County treasurer, who passes each government its share; the city sets and gets only its own piece, $13.31. Estimate your bill.

Rates over time

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

YearCombinedCity’s own
FY20$34.01$12.68
FY21$31.16$10.12
FY22$30.40$9.88
FY23$28.49$7.97
FY24$33.65$10.00
FY25$34.71$12.04
FY26$35.86$12.79
FY27$34.90$13.31
Show the numbers
YearCombinedCity’s own
FY20$34.01$12.68
FY21$31.16$10.12
FY22$30.40$9.88
FY23$28.49$7.97
FY24$33.65$10.00
FY25$34.71$12.04
FY26$35.86$12.79
FY27$34.90$13.31

Compared with places this size3

Leland’s city property tax rate of $13.31 per $1,000 is the 64th highest of 198 Iowa cities with 160–360 people. The middle of the group is $11.92.

Stanhope: $29.10Fenton: $22.05Soldier: $21.92Coulter: $21.80Chelsea: $21.61Elliott: $21.61Smithland: $21.12Volga: $20.23Alta Vista: $19.88Arthur: $19.86Coin: $19.59Garden Grove: $19.20Fort Atkinson: $19.19Cumberland: $18.42Jamaica: $18.24Massena: $18.23Ringsted: $17.65Pierson: $17.12Pisgah: $17.09Lakota: $16.84Marble Rock: $16.78Auburn: $16.65Mccallsburg: $16.58Prescott: $16.53Irwin: $16.46Montour: $16.37Lewis: $16.25Corwith: $16.22Deep River: $16.18Waucoma: $16.17Granville: $16.00Minburn: $15.75Little Sioux: $15.74Moorhead: $15.68Onslow: $15.63Linden: $15.62Kamrar: $15.47Peterson: $15.27Greeley: $15.23Riverton: $14.94Marathon: $14.89Ryan: $14.84Ladora: $14.74Magnolia: $14.68Bagley: $14.63Davis City: $14.45Lucas: $14.40Garrison: $14.38Halbur: $14.37Crystal Lake: $14.36Kimballton: $14.27Steamboat Rock: $14.19Westgate: $14.05Mystic: $14.01Diagonal: $13.91Mondamin: $13.82Fertile: $13.70Stockport: $13.68Kellerton: $13.60Quimby: $13.58Meservey: $13.43Persia: $13.41Lacona: $13.38Ute: $13.26Harcourt: $13.21Bennett: $13.16Ridgeway: $13.10Farmersburg: $13.09Portsmouth: $13.05Clutier: $13.03Menlo: $12.92Templeton: $12.91Silver City: $12.87Patterson: $12.84Martelle: $12.83Malcom: $12.82Blencoe: $12.57Williams: $12.57Maurice: $12.56Clearfield: $12.50Kensett: $12.47Mccausland: $12.45Aurora: $12.40Modale: $12.34Mingo: $12.31Brandon: $12.29Blakesburg: $12.21Cushing: $12.18Bonaparte: $12.17Hanlontown: $12.17Stout: $12.14Macedonia: $12.12Paton: $12.09Decatur: $12.08Kiron: $12.03Rembrandt: $12.03Shambaugh: $11.98Liscomb: $11.96New Providence: $11.88Parnell: $11.78Joice: $11.72Atalissa: $11.71Cantril: $11.69Kelley: $11.69Wadena: $11.65Cincinnati: $11.57Delta: $11.52Terril: $11.48Westside: $11.45College Springs: $11.44Holland: $11.37Churdan: $11.31Mallard: $11.28Renwick: $11.16Dundee: $11.14Randolph: $11.08Rake: $11.05Frederika: $10.99Letts: $10.91Alexander: $10.90Goose Lake: $10.89Yale: $10.85Lambs Grove: $10.78Hornick: $10.74Woden: $10.68Bode: $10.64Cleghorn: $10.49Calamus: $10.47Danbury: $10.43Lytton: $10.38Stockton: $10.37Rhodes: $10.36Dedham: $10.28Deloit: $10.28Protivin: $10.28Meriden: $10.28Drakesville: $10.24Bronson: $10.14Hancock: $10.13Rudd: $10.13La Motte: $10.09Melvin: $10.05Defiance: $10.05Floyd: $10.02Barnum: $9.96Panama: $9.85Grafton: $9.83Ionia: $9.65Salix: $9.63Van Wert: $9.62Luxemburg: $9.58Rippey: $9.42Elberon: $9.16Dixon: $9.03Lester: $8.94Blairsburg: $8.93Oakville: $8.89Harvey: $8.71Washta: $8.65Moorland: $8.61Ollie: $8.44Thor: $8.38Rowley: $8.31South English: $8.27Thurman: $8.26Boxholm: $8.11Bertram: $8.10Fostoria: $8.10Low Moor: $8.10Nichols: $8.10Laurel: $8.10Lineville: $8.10Luana: $7.98Lockridge: $7.92Mount Auburn: $7.86Haverhill: $7.86Grand River: $7.86Olds: $7.86Lidderdale: $7.68Pulaski: $7.58Sheldahl: $7.56Fredonia: $7.55Harpers Ferry: $7.49Alvord: $7.41Donahue: $6.83Packwood: $6.77Libertyville: $6.60Keswick: $6.49Crawfordsville: $6.44Holy Cross: $5.91Oakland Acres: $5.88Conesville: $5.86Maharishi Vedic City: $3.87Wahpeton: $3.19West Okoboji: $2.92Sherrill: $2.66Rickardsville: $2.27Leland: $13.31$2.27 lowest$29.10 highestmiddle
See all 198
#PlaceRate per $1,000People
1Stanhope$29.10354
2Fenton$22.05250
3Soldier$21.92176
4Coulter$21.80220
5Chelsea$21.61207
6Elliott$21.61328
7Smithland$21.12184
8Volga$20.23200
9Alta Vista$19.88219
10Arthur$19.86218
11Coin$19.59171
12Garden Grove$19.20173
13Fort Atkinson$19.19300
14Cumberland$18.42248
15Jamaica$18.24196
16Massena$18.23352
17Ringsted$17.65346
18Pierson$17.12335
19Pisgah$17.09248
20Lakota$16.84261
21Marble Rock$16.78258
22Auburn$16.65253
23Mccallsburg$16.58356
24Prescott$16.53186
25Irwin$16.46320
26Montour$16.37199
27Lewis$16.25358
28Corwith$16.22259
29Deep River$16.18243
30Waucoma$16.17235
31Granville$16.00302
32Minburn$15.75317
33Little Sioux$15.74170
34Moorhead$15.68186
35Onslow$15.63198
36Linden$15.62206
37Kamrar$15.47178
38Peterson$15.27321
39Greeley$15.23216
40Riverton$14.94243
41Marathon$14.89221
42Ryan$14.84348
43Ladora$14.74223
44Magnolia$14.68194
45Bagley$14.63230
46Davis City$14.45178
47Lucas$14.40176
48Garrison$14.38345
49Halbur$14.37268
50Crystal Lake$14.36243
51Kimballton$14.27281
52Steamboat Rock$14.19261
53Westgate$14.05190
54Mystic$14.01318
55Diagonal$13.91331
56Mondamin$13.82335
57Fertile$13.70300
58Stockport$13.68272
59Kellerton$13.60241
60Quimby$13.58245
61Meservey$13.43212
62Persia$13.41292
63Lacona$13.38336
64Leland$13.31240
65Ute$13.26326
66Harcourt$13.21257
67Bennett$13.16330
68Ridgeway$13.10261
69Farmersburg$13.09264
70Portsmouth$13.05187
71Clutier$13.03209
72Menlo$12.92347
73Templeton$12.91337
74Silver City$12.87244
75Patterson$12.84176
76Martelle$12.83250
77Malcom$12.82257
78Blencoe$12.57223
79Williams$12.57299
80Maurice$12.56271
81Clearfield$12.50277
82Kensett$12.47256
83Mccausland$12.45314
84Aurora$12.40165
85Modale$12.34284
86Mingo$12.31314
87Brandon$12.29331
88Blakesburg$12.21273
89Cushing$12.18225
90Bonaparte$12.17357
91Hanlontown$12.17200
92Stout$12.14194
93Macedonia$12.12266
94Paton$12.09217
95Decatur$12.08174
96Kiron$12.03262
97Rembrandt$12.03199
98Shambaugh$11.98161
99Liscomb$11.96292
100New Providence$11.88233
101Parnell$11.78190
102Joice$11.72206
103Atalissa$11.71287
104Cantril$11.69224
105Kelley$11.69312
106Wadena$11.65201
107Cincinnati$11.57280
108Delta$11.52257
109Terril$11.48310
110Westside$11.45283
111College Springs$11.44172
112Holland$11.37261
113Churdan$11.31359
114Mallard$11.28255
115Renwick$11.16228
116Dundee$11.14193
117Randolph$11.08183
118Rake$11.05179
119Frederika$10.99206
120Letts$10.91358
121Alexander$10.90165
122Goose Lake$10.89250
123Yale$10.85265
124Lambs Grove$10.78174
125Hornick$10.74255
126Woden$10.68183
127Bode$10.64304
128Cleghorn$10.49235
129Calamus$10.47348
130Danbury$10.43315
131Lytton$10.38274
132Stockton$10.37171
133Rhodes$10.36269
134Dedham$10.28221
135Deloit$10.28246
136Protivin$10.28264
137Meriden$10.28175
138Drakesville$10.24170
139Bronson$10.14294
140Hancock$10.13199
141Rudd$10.13339
142La Motte$10.09235
143Melvin$10.05196
144Defiance$10.05248
145Floyd$10.02297
146Barnum$9.96186
147Panama$9.85234
148Grafton$9.83212
149Ionia$9.65220
150Salix$9.63303
151Van Wert$9.62175
152Luxemburg$9.58240
153Rippey$9.42217
154Elberon$9.16178
155Dixon$9.03204
156Lester$8.94309
157Blairsburg$8.93175
158Oakville$8.89198
159Harvey$8.71242
160Washta$8.65206
161Moorland$8.61169
162Ollie$8.44196
163Thor$8.38182
164Rowley$8.31264
165South English$8.27196
166Thurman$8.26162
167Boxholm$8.11177
168Bertram$8.10267
169Fostoria$8.10229
170Low Moor$8.10242
171Nichols$8.10317
172Laurel$8.10214
173Lineville$8.10194
174Luana$7.98303
175Lockridge$7.92245
176Mount Auburn$7.86162
177Haverhill$7.86164
178Grand River$7.86192
179Olds$7.86174
180Lidderdale$7.68162
181Pulaski$7.58259
182Sheldahl$7.56312
183Fredonia$7.55227
184Harpers Ferry$7.49273
185Alvord$7.41216
186Donahue$6.83336
187Packwood$6.77186
188Libertyville$6.60278
189Keswick$6.49238
190Crawfordsville$6.44278
191Holy Cross$5.91348
192Oakland Acres$5.88178
193Conesville$5.86350
194Maharishi Vedic City$3.87290
195Wahpeton$3.19337
196West Okoboji$2.92311
197Sherrill$2.66176
198Rickardsville$2.27204

The $8.10 limit

Leland’s general levy is $7.86 per $1,000 of taxable value in FY27, $0.24 below the limit.4 613 of 934 Iowa cities have a higher general levy. All cities.

FY23 $7.97 · FY24 $8.10 · FY25 $8.01 · FY26 $8.10 · FY27 $7.86 (before FY25, the general levy alone)

Outside the limit: $5.44 more5

  • Total Employee Benefit Levies$2.27 · $19,298
  • Liability, property & self insurance costs$1.83 · $15,537
  • Debt Service Levy$1.34 · $11,357

Tax increment financing (TIF)

Leland’s TIF revenue, from its reports to the state. It budgeted $27,633 in TIF revenue for FY25.

$40,409
$1,006
YearTIF revenue
FY19$27,633
FY20$15,403
FY21$40,409
FY22$38,534
FY23$1,006
Show the numbers
YearTIF revenue
FY19$27,633
FY20$15,403
FY21$40,409
FY22$38,534
FY23$1,006

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$66,75559%
  • Total Employee Benefit Levies$19,29817%
  • Liability, property & self insurance costs$15,53714%
  • Debt Service Levy$11,35710%

Budget and spending

Reading a local budget

Where each dollar of Leland’s budget goes, FY26

Business Type / Enterprise: 47¢ of every dollar47¢Public Works: 21¢ of every dollar21¢General Government: 20¢ of every dollar20¢Public Safety: 8¢ of every dollar8¢Culture and Recreation: 4¢ 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 196 Iowa cities closest in size (160–360 people).

Where it goesOf each dollarCities this size (196)
Business Type / Enterprise47¢35¢
Public Works21¢21¢
General Government20¢19¢
Public Safety8¢9¢
Culture and Recreation4¢8¢
Everything else<1¢<1¢

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.

  • General Government$129,97142%
  • Public Works$97,11132%
  • Public Safety$34,28911%
  • Culture and Recreation$31,86610%
  • Debt Service$11,4764%
  • Health and Social Services$2,1301%

The state’s FY27 file doesn’t include business type / enterprise yet ($207,221 in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$54,909$61,455
Public Safety$38,777$37,937
Health and Social Services$2,130$2,130
General Government$47,042$55,041
Debt Service$0$0
Culture and Recreation$24,118$22,924
Community and Economic Development$0$0
Capital Projects$0$0
Business Type / Enterprise$129,931$221,250

What it spent each year

FY24 left out6

$437,584

Debt, reserves and audits

How local debt works · What an audit tells you

What Leland owes

$338,195 at June 30, 2026: $1,358 per resident. 481st most per resident of 939 Iowa places of its kind (the list).7

$374,317
$338,195
June 30OwedPer resident
2026$338,195$1,358
2025$304,658$1,224
2024$314,658$1,264
2023$310,739$1,248
2022$259,332$1,041
2021$277,760$1,116
2020$269,807$1,084
2019$297,235$1,194
2018$296,250$1,190
2017$310,385$1,247
2016$331,317$1,331
2015$353,317$1,419
2014$374,317$1,503
2013$148,465$596
2012$99,960$401
2011$124,978$502
2010$151,943$610
Show the numbers
June 30OwedPer resident
2026$338,195$1,358
2025$304,658$1,224
2024$314,658$1,264
2023$310,739$1,248
2022$259,332$1,041
2021$277,760$1,116
2020$269,807$1,084
2019$297,235$1,194
2018$296,250$1,190
2017$310,385$1,247
2016$331,317$1,331
2015$353,317$1,419
2014$374,317$1,503
2013$148,465$596
2012$99,960$401
2011$124,978$502
2010$151,943$610

Up 123% since 2010.

The 5% limit8

General obligation debt is $43,537, 6% of the limit of about $757,571 (5% of $15.2M, the full value of its taxable property in 2024).

3 obligations at June 30, 2026
KindForPaid off byOwed
Revenue BondsWater treatment facility and well2043$189,000
Revenue BondsSewer Revenue Loan & Disbursement Agreement Anticipation Project Note-Planning & design improvement & extension to City's Sewer System (Lagoon)2029$105,658
General ObligationGeneral Obligation Bridge Improvement Note2045$43,537

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. Leland’s latest audit has them: Periodic Examination, period ending Tuesday, March 31, 2026 (PDF).

Audits10

The latest: Periodic Examination for the period ending Tuesday, March 31, 2026 (PDF), released Friday, October 2, 2026, by the Auditor of State.

The report has no Schedule of Findings Iowa Funnel could read.

1 earlier report for Leland

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: $28,305 in FY25, down 17% since FY19 while prices rose 25%, so it buys 34% less. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$28,145$45,660$28,152$28,305

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.

$1,941
$0
    YearGrants and projects
    FY19$1,941
    FY20$0
    FY21$0
    FY22$246
    FY23$0
    FY24$0
    FY25$0
    Show the numbers
    YearGrants and projects
    FY19$1,941
    FY20$0
    FY21$0
    FY22$246
    FY23$0
    FY24$0
    FY25$0

    Has it kept up with prices?

    Each source from FY19 to FY25, after inflation.

    • Road Use Tax (streets)−34%$34,257 → $28,305, down 17% since FY19 while prices rose 25%, so it buys 34% 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 10% since FY19 while prices rose 25%, so it buys 12% less.

    $32,476
    $30,433

    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 · 2

    2 seats: the top 2 win.

    Local races from civicAPI and county auditors for Leland; 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.

    • Leland City Council At-Large (3 seats)
      Now held by Susan Krein, Robert Ver Hoef, Rick Hoffmeyer
    • Leland Mayor
      Now held by Jason Sturgal

    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