Local taxes › Cerro Gordo County
County
Cerro Gordo County
11 cities · 9 school districts · How counties work
Who runs it
The Board of Supervisors sets the county budget and its property tax; the other officers run elections, records, taxes and law enforcement.
- IncomingCasey M. CallananCerro Gordo County Board of Supervisors District 2 · elected November 3, 2026, takes office in January 2027
- IncomingNikki FesslerCerro Gordo County Treasurer · elected November 3, 2026, takes office in January 2027
- IncomingAnnMarie LeglerCerro Gordo County Recorder · elected November 3, 2026, takes office in January 2027
- IncomingKaitlyn Kemna AusbornCerro Gordo County Attorney · elected November 3, 2026, takes office in January 2027
- IncomingColette SampsonCerro Gordo County Agricultural Extension Council · elected November 3, 2026, takes office in January 2027
- IncomingDalton CullinanCerro Gordo County Agricultural Extension Council · elected November 3, 2026, takes office in January 2027
- IncomingJill BaleCerro Gordo County Soil and Water Conservation District Commissioner · elected November 3, 2026, takes office in January 2027
- IncomingLucinda SheriffCerro Gordo County Agricultural Extension Council · elected November 3, 2026, takes office in January 2027
- IncomingPaige GrabeCerro Gordo County Agricultural Extension Council · elected November 3, 2026, takes office in January 2027
- IncomingPhillip DoughertyCerro Gordo County Soil and Water Conservation District Commissioner · elected November 3, 2026, takes office in January 2027
- IncomingTodd CashCerro Gordo County Agricultural Extension Council · elected November 3, 2026, takes office in January 2027
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 Board of Supervisors is deciding: each agenda, the resolutions and ordinances on it, and a plain-language summary.
Iowa Funnel doesn’t read this county’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
Rates over time
Typical combined rate per $1,000 of taxable value, and the county government’s own rural levy.
Show the numbers
| Year | In cities | Rural | County’s rural levy |
|---|---|---|---|
| FY27 | $28.54 | $21.90 | $8.16 |
| FY26 | $29.79 | $21.83 | $8.60 |
| FY25 | $28.53 | $21.67 | $8.65 |
| FY24 | $28.66 | $22.45 | $8.86 |
| FY23 | $30.93 | $22.23 | $8.87 |
| FY22 | $31.17 | $22.76 | $9.22 |
| FY21 | $30.64 | $23.04 | $9.50 |
| FY20 | $29.81 | $23.18 | $9.64 |
Rates by city, FY27
Typical combined rate in each city, per $1,000 of taxable value.
| City | Typical rate | Since FY22 |
|---|---|---|
| Clear Lake | $28.41 | +1.7% |
| Dougherty | $45.14 | +34.5% |
| Mason City | $37.24 | -3.1% |
| Meservey | $33.19 | +6.4% |
| Nora Springs | $30.99 | -0.6% |
| Plymouth | $29.95 | -6.0% |
| Rock Falls | $26.42 | +10.0% |
| Rockwell | $37.30 | +16.3% |
| Swaledale | $38.38 | +3.2% |
| Thornton | $31.62 | +3.0% |
| Ventura | $28.32 | -6.3% |
Show the numbers
| City | Typical rate | Since FY22 |
|---|---|---|
| Clear Lake | $28.41 | +1.7% |
| Dougherty | $45.14 | +34.5% |
| Mason City | $37.24 | -3.1% |
| Meservey | $33.19 | +6.4% |
| Nora Springs | $30.99 | -0.6% |
| Plymouth | $29.95 | -6.0% |
| Rock Falls | $26.42 | +10.0% |
| Rockwell | $37.30 | +16.3% |
| Swaledale | $38.38 | +3.2% |
| Thornton | $31.62 | +3.0% |
| Ventura | $28.32 | -6.3% |
Compared with places this size2
Cerro Gordo County’s countywide property tax rate of $4.98 per $1,000 is the 2nd lowest of 12 Iowa counties with 32,000–56,000 people. The middle of the group is $6.47.
See all 12
| # | Place | Rate per $1,000 | People |
|---|---|---|---|
| 1 | Lee County | $9.59 | 32,376 |
| 2 | Wapello County | $7.64 | 35,681 |
| 3 | Muscatine County | $7.03 | 42,132 |
| 4 | Clinton County | $6.93 | 46,015 |
| 5 | Des Moines County | $6.82 | 38,411 |
| 6 | Webster County | $6.66 | 36,909 |
| 7 | Marshall County | $6.29 | 40,392 |
| 8 | Warren County | $5.65 | 56,343 |
| 9 | Marion County | $5.57 | 34,048 |
| 10 | Jasper County | $5.37 | 38,107 |
| 11 | Cerro Gordo County | $4.98 | 42,493 |
| 12 | Sioux County | $4.07 | 36,554 |
Think your assessment is wrong?
Start by talking with the assessor’s office. If that doesn’t settle it, you can file a written protest with the local board of review from April 2 to April 30 (May 1 to June 5 in a county declared a disaster area).3
Who values property here: Cerro Gordo County Assessor · City of Mason City Assessor
What’s taxed
$3.73B of taxable value in 2025 valuations, +26.0% since 2020. Who carries the load, by kind of property:
- Homes$2.16B55%
- Commercial$831.8M21%
- Farmland and farm buildings$504.3M13%
- Utilities, railroads and other$250.0M6%
- Industrial$163.9M4%
Show the numbers
| Valuation year | Homes | Farmland | Commercial | Industrial | Total |
|---|---|---|---|---|---|
| 2025 | $2.16B | $504.3M | $831.8M | $163.9M | $3.73B |
| 2024 | $2.06B | $459.2M | $709.3M | $161.9M | $3.47B |
| 2023 | $2.00B | $445.9M | $700.2M | $146.4M | $3.38B |
| 2022 | $1.91B | $411.0M | $624.1M | $127.9M | $3.18B |
| 2021 | $1.71B | $394.2M | $658.3M | $176.7M | $3.04B |
| 2020 | $1.66B | $372.0M | $647.2M | $185.6M | $2.96B |
| 2019 | $1.59B | $360.2M | $635.4M | $188.7M | $2.88B |
| 2018 | $1.56B | $346.3M | $610.0M | $182.5M | $2.80B |
Budget and spending
Where each dollar of the county’s budget goes, FY27
Planned spending from all funds. “Counties this size” is the average for the 11 counties closest in size (32,000–56,000 people).
| Where it goes | Of each dollar | Counties this size (11) |
|---|---|---|
| Public safety & legal services | 31¢ | 29¢ |
| Roads & transportation | 21¢ | 26¢ |
| Physical health & social services | 15¢ | 7¢ |
| Administration | 12¢ | 13¢ |
| Capital projects | 11¢ | 10¢ |
| Everything else | 10¢ | 14¢ |
The county’s budget
Cerro Gordo County plans to spend $45.9M in FY27, from property taxes, state and federal money, fees and its reserves. It spent $39.7M in FY25.
Its property tax levies, FY27
Dollars per $1,000 of taxable value. Everyone in the county pays the countywide levies; people outside cities also pay the rural ones, which mostly pay for roads and rural services.
- General Basic · countywide$3.40
- General Supplemental · countywide$1.59
- Countywide · countywide$4.98
- Rural Basic · rural$3.17
- Total Rural · rural$8.16
Roads: spending per mile
Cerro Gordo County spent $8.4M on roads and transportation in FY25, $8,686 for each of its 969 miles of county roads: 28th most of 99 counties (the middle county spent $7,810). It budgeted $9.7M for FY27.4
| Year | Spent | Per mile |
|---|---|---|
| FY25 | $8.4M | $8,686 |
| FY24 | $8.2M | $8,421 |
| FY23 | $8.0M | $8,219 |
| FY22 | $9.7M | $9,953 |
| FY21 | $6.3M | $6,529 |
| FY20 | $7.3M | $7,512 |
| FY19 | $6.9M | $7,136 |
| FY18 | $6.4M | $6,603 |
Show the numbers
| Year | Spent | Per mile |
|---|---|---|
| FY25 | $8.4M | $8,686 |
| FY24 | $8.2M | $8,421 |
| FY23 | $8.0M | $8,219 |
| FY22 | $9.7M | $9,953 |
| FY21 | $6.3M | $6,529 |
| FY20 | $7.3M | $7,512 |
| FY19 | $6.9M | $7,136 |
| FY18 | $6.4M | $6,603 |
Debt, reserves and audits
How local debt works · What an audit tells you
What Cerro Gordo County owes
$390,471 at June 30, 2026: $9 per resident. 89th most per resident of 99 Iowa counties (the list).5
| June 30 | Owed | Per resident |
|---|---|---|
| 2026 | $390,471 | $9 |
| 2025 | $1.4M | $32 |
| 2024 | $2.3M | $55 |
| 2023 | $3.3M | $77 |
| 2022 | $4.2M | $100 |
| 2021 | $5.2M | $122 |
| 2020 | $6.0M | $142 |
| 2019 | $6.9M | $162 |
| 2018 | $7.7M | $182 |
| 2017 | $8.6M | $202 |
| 2016 | $9.8M | $231 |
| 2015 | $11.0M | $260 |
| 2014 | $10.8M | $255 |
| 2013 | $11.4M | $269 |
| 2012 | $12.0M | $282 |
| 2011 | $11.9M | $282 |
| 2010 | $12.4M | $293 |
Show the numbers
| June 30 | Owed | Per resident |
|---|---|---|
| 2026 | $390,471 | $9 |
| 2025 | $1.4M | $32 |
| 2024 | $2.3M | $55 |
| 2023 | $3.3M | $77 |
| 2022 | $4.2M | $100 |
| 2021 | $5.2M | $122 |
| 2020 | $6.0M | $142 |
| 2019 | $6.9M | $162 |
| 2018 | $7.7M | $182 |
| 2017 | $8.6M | $202 |
| 2016 | $9.8M | $231 |
| 2015 | $11.0M | $260 |
| 2014 | $10.8M | $255 |
| 2013 | $11.4M | $269 |
| 2012 | $12.0M | $282 |
| 2011 | $11.9M | $282 |
| 2010 | $12.4M | $293 |
Down 97% since 2010.
The 5% limit6
General obligation debt is $0, 0% of the limit of about $307.5M (5% of $6.15B, the full value of its taxable property in 2024).
4 obligations at June 30, 2026
| Kind | For | Paid off by | Owed |
|---|---|---|---|
| Revenue Bonds | City of Meservey Sanitary Sewer Project | 2041 | $185,696 |
| Revenue Bonds | City of Swaledale Sanitary Sewer Project | 2036 | $122,555 |
| Revenue Bonds | Clear Lake Dredging & Restoration Project | 2028 | $49,250 |
| Revenue Bonds | City of Meservey Sanitary Sewer Project | 2044 | $32,969 |
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
Cerro Gordo County plans to end FY27 with $30.7M across its funds, about 8.0 months of its planned spending.7 Why governments keep reserves
Show the numbers
| Year | Start | End | Months of spending |
|---|---|---|---|
| FY27 | – | $30.7M | 8.0 |
| FY26 | $31.9M | $26.7M | 7.1 |
| FY25 | $31.0M | $26.1M | 7.3 |
| FY24 | $31.1M | $22.2M | 5.8 |
| FY23 | $27.1M | $19.2M | 5.4 |
| FY22 | $20.9M | $16.8M | 5.2 |
| FY21 | $18.3M | $15.6M | 4.9 |
| FY20 | $18.8M | $17.5M | 5.8 |
| FY19 | $13.6M | $13.4M | 4.6 |
| FY18 | $14.3M | $12.2M | 4.2 |
| FY17 | $14.0M | $12.1M | 4.4 |
| FY16 | $12.9M | $11.0M | 4.2 |
Audits8
The latest: Financial Statement for the period ending Monday, June 30, 2025 (PDF), released Friday, December 19, 2025, by a CPA firm.
19 earlier reports for Cerro Gordo County
- Financial Statement, period ending Sunday, June 30, 2024Monday, December 23, 2024
- Special Investigation/Fraud, period ending Tuesday, April 30, 2024Thursday, December 19, 2024
- Financial Statement, period ending Friday, June 30, 2023Wednesday, December 27, 2023
- Financial Statement, period ending Thursday, June 30, 2022Thursday, January 5, 2023
- Financial Statement, period ending Wednesday, June 30, 2021Wednesday, December 29, 2021
- Financial Statement, period ending Tuesday, June 30, 2020Tuesday, December 29, 2020
- Financial Statement, period ending Sunday, June 30, 2019Wednesday, January 8, 2020
- Financial Statement, period ending Saturday, June 30, 2018Wednesday, January 9, 2019
- Financial Statement, period ending Friday, June 30, 2017Thursday, January 11, 2018
- Financial Statement, period ending Thursday, June 30, 2016Thursday, March 16, 2017
- Special Investigation/Fraud, period ending Tuesday, June 30, 2015Monday, June 27, 2016
- Financial Statement, period ending Tuesday, June 30, 2015Wednesday, March 2, 2016
- Financial Statement, period ending Monday, June 30, 2014Tuesday, March 10, 2015
- Special Investigation/Fraud, period ending Wednesday, July 31, 2013Thursday, June 12, 2014
- Financial Statement, period ending Sunday, June 30, 2013Monday, March 31, 2014
- Financial Statement, period ending Saturday, June 30, 2012Tuesday, March 26, 2013
- Financial Statement, period ending Thursday, June 30, 2011Monday, April 9, 2012
- Financial Statement, period ending Wednesday, June 30, 2010Tuesday, February 15, 2011
- Financial Statement, period ending Tuesday, June 30, 2009Monday, March 29, 2010
Sales tax and state money
Where else the money comes from · Does state money keep pace?
Local option sales tax collected
The extra local sales tax voters approved, collected by the state and paid back to the county and its cities.
| Year | Collected |
|---|---|
| FY24 | $11.6M |
| FY23 | $10.5M |
| FY22 | $10.5M |
| FY21 | $10.7M |
| FY20 | $9.8M |
| FY19 | $8.9M |
| FY18 | $8.4M |
| FY17 | $8.5M |
| FY16 | $8.5M |
| FY15 | $8.4M |
| FY14 | $8.0M |
Show the numbers
| Year | Collected |
|---|---|
| FY24 | $11.6M |
| FY23 | $10.5M |
| FY22 | $10.5M |
| FY21 | $10.7M |
| FY20 | $9.8M |
| FY19 | $8.9M |
| FY18 | $8.4M |
| FY17 | $8.5M |
| FY16 | $8.5M |
| FY15 | $8.4M |
| FY14 | $8.0M |
Property tax credits the state pays
The state pays part of residents’ property tax bills (homestead, ag land and family farm, business, elderly and military credits): $2.7M in FY26, up 18% since FY14 while prices rose 39%, so it buys 15% less. County and city state aid for roads isn’t in the state’s county files yet.
Show the numbers
| Credit | FY26 | FY25 | FY24 | FY23 | FY22 | FY21 |
|---|---|---|---|---|---|---|
| Homestead property tax credit | $2.3M | $2.2M | $2.2M | $2.3M | $2.4M | $2.2M |
| Ag land and family farm tax credits | $357,505 | $383,519 | $428,502 | $458,787 | $407,362 | $420,447 |
| Business property tax credit | – | $2.2M | $2.7M | $2.0M | $2.1M | $2.0M |
| Elderly and disabled property tax credit | $86,058 | $93,744 | $111,246 | $105,568 | $115,446 | $123,763 |
| Military service property tax credit | – | – | $25,704 | $26,986 | $28,732 | $30,581 |
Who received the state’s payments
Property tax credits and the local option sales tax the state collected and sent back, by recipient: $14.4M in FY26. The newest year may be partial.
Federal money, business awards and disasters
Federal money statewide · Business awards statewide
State economic development awards
2 businesses have state awards in Cerro Gordo County: $669K in grants, loans and tax benefits, for 76 jobs. Closed projects promised 76 jobs; 76 were there at the end.9
- EVCO Holdings, LLC · Mason CityHigh Quality Jobs Program · FY23 · Not going ahead: Contract ended · 115 jobs required$345K
- Kraft Heinz Foods Company · Mason CityHigh Quality Jobs Program · FY19 · Closed: Met its contract · 32 jobs required, 32 at the end$233K
- Cargill Kitchen Solutions · Mason CityHigh Quality Jobs Program · FY17 · Closed: Met its contract · 44 jobs required, 44 at the end$436K
Community college new jobs training: 41 contracts since 1995 worth $10.9M, for 1,578 pledged jobs.
Elections
Most recent: November 3, 2026
County offices · 6
5 seats: the top 5 win.
- Todd Cash Winner10,52422.1%
- Colette Sampson Winner9,45019.8%
- Paige Grabe Winner9,36519.6%
- Lucinda Sheriff Winner9,32719.6%
- Dalton Cullinan Winner9,04519.0%
- Kaitlyn Kemna Ausborn DUnopposed13,415100.0%
- Casey M. Callanan RWinner4,39163.9%
- Cody Williams D2,47636.1%
- AnnMarie Legler DUnopposed13,744100.0%
2 seats: the top 2 win.
- Phillip Dougherty Winner12,27555.9%
- Jill Bale Winner9,68144.1%
- Nikki Fessler RUnopposed14,305100.0%
Townships · 13
- Kent Thoe Unopposed
- Anna Jones Unopposed
- Jordan Davison Unopposed
- Kenneth Asbe Unopposed
- Craig Kennedy Unopposed
- Pam Pitkin Unopposed
- Todd Cash Unopposed
- Dave Luett Unopposed
- Kathy Hinrichs Unopposed
- Sarah Lewis Unopposed
Other local races · 1
Local races from civicAPI and county auditors for Cerro Gordo County; official results are on each county auditor’s site.
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 ballot10.
Voter turnout11
| General election | Cerro Gordo | Iowa | Absentee |
|---|---|---|---|
| 2026 | 62.5% (18,638) | 63.4% | 38.2% |
Places in the county
At the Statehouse and in Congress12
Doug Campbell (Sen. 30)Christian A. Hermanson (Rep. 59, 74%)Jane Bloomingdale (Rep. 60, 26%)
U.S. House:District 2
Cities
Clear LakeDoughertyMason CityMeserveyNora SpringsPlymouthRock FallsRockwellSwaledaleThorntonVentura
School districts
Central SpringsClear LakeForest CityGarner-HayfieldGarner-Hayfield-VenturaMason CityRudd-Rockford-Marble RockVenturaWest Fork