Local taxes › Pottawattamie County
County
Pottawattamie County
15 cities · 14 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.
- IncomingJeff JorgensenPottawattamie County Board of Supervisors · elected November 3, 2026, takes office in January 2027
- IncomingMark ShoemakerPottawattamie County Board of Supervisors · elected November 3, 2026, takes office in January 2027
- IncomingSusan M. MillerPottawattamie County Board of Supervisors · elected November 3, 2026, takes office in January 2027
- IncomingLea A. VossPottawattamie County Treasurer · elected November 3, 2026, takes office in January 2027
- IncomingAndrew MoatsPottawattamie County Recorder · elected November 3, 2026, takes office in January 2027
- IncomingMatthew D. WilberPottawattamie County Attorney · elected November 3, 2026, takes office in January 2027
- IncomingAnnie PetersonWest Pottawattamie Agricultural Extension Council · elected November 3, 2026, takes office in January 2027
- IncomingAustin HivelyWest Pottawattamie Agricultural Extension Council · elected November 3, 2026, takes office in January 2027
- IncomingCarrie BaneEast Pottawattamie Agricultural Extension Council · elected November 3, 2026, takes office in January 2027
- IncomingConnie HainesEast Pottawattamie Agricultural Extension Council · elected November 3, 2026, takes office in January 2027
- IncomingCourtney KayWest Pottawattamie Agricultural Extension Council · elected November 3, 2026, takes office in January 2027
- IncomingDolores BristolWest Pottawattamie Soil and Water Conservation District Commissioner · elected November 3, 2026, takes office in January 2027
- IncomingDon DiltsWest Pottawattamie Soil and Water Conservation District Commissioner · elected November 3, 2026, takes office in January 2027
- IncomingKami WillettEast Pottawattamie Soil and Water Conservation District Commissioner · elected November 3, 2026, takes office in January 2027
- IncomingLori L. NisleyEast Pottawattamie Agricultural Extension Council · elected November 3, 2026, takes office in January 2027
- IncomingMelissa HeadWest Pottawattamie Agricultural Extension Council · elected November 3, 2026, takes office in January 2027
- IncomingNick BatesEast Pottawattamie Agricultural Extension Council · elected November 3, 2026, takes office in January 2027
- IncomingSarah Y. McGrathWest Pottawattamie Agricultural Extension Council · elected November 3, 2026, takes office in January 2027
- IncomingTerry GleavesEast Pottawattamie Soil and Water Conservation District Commissioner · 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 | $36.37 | $26.40 | $10.00 |
| FY26 | $37.00 | $26.54 | $10.15 |
| FY25 | $36.49 | $26.91 | $10.60 |
| FY24 | $36.68 | $27.24 | $10.93 |
| FY23 | $36.59 | $27.29 | $10.83 |
| FY22 | $36.81 | $27.77 | $11.22 |
| FY21 | $37.41 | $27.95 | $11.47 |
| FY20 | $37.79 | $27.69 | $11.47 |
Rates by city, FY27
Typical combined rate in each city, per $1,000 of taxable value.
| City | Typical rate | Since FY22 |
|---|---|---|
| Avoca | $34.07 | -5.2% |
| Carson | $34.78 | -2.3% |
| Carter Lake | $35.57 | -4.7% |
| Council Bluffs | $39.29 | -11.2% |
| Crescent | $33.63 | -2.2% |
| Hancock | $30.69 | -3.7% |
| Macedonia | $34.67 | -2.7% |
| Mcclelland | $31.31 | -2.4% |
| Minden | $37.35 | +15.5% |
| Neola | $36.81 | +2.1% |
| Oakland | $33.41 | -2.2% |
| Shelby | $31.73 | +2.1% |
| Treynor | $35.68 | +3.9% |
| Underwood | $36.37 | -1.2% |
| Walnut | $38.02 | +4.8% |
Show the numbers
| City | Typical rate | Since FY22 |
|---|---|---|
| Avoca | $34.07 | -5.2% |
| Carson | $34.78 | -2.3% |
| Carter Lake | $35.57 | -4.7% |
| Council Bluffs | $39.29 | -11.2% |
| Crescent | $33.63 | -2.2% |
| Hancock | $30.69 | -3.7% |
| Macedonia | $34.67 | -2.7% |
| Mcclelland | $31.31 | -2.4% |
| Minden | $37.35 | +15.5% |
| Neola | $36.81 | +2.1% |
| Oakland | $33.41 | -2.2% |
| Shelby | $31.73 | +2.1% |
| Treynor | $35.68 | +3.9% |
| Underwood | $36.37 | -1.2% |
| Walnut | $38.02 | +4.8% |
Compared with places this size2
Pottawattamie County’s countywide property tax rate of $6.79 per $1,000 is the 2nd highest of 9 Iowa counties with 56,000–176,000 people. The middle of the group is $5.73.
See all 9
| # | Place | Rate per $1,000 | People |
|---|---|---|---|
| 1 | Woodbury County | $7.11 | 107,257 |
| 2 | Pottawattamie County | $6.79 | 93,529 |
| 3 | Johnson County | $6.24 | 160,080 |
| 4 | Scott County | $5.93 | 175,601 |
| 5 | Dubuque County | $5.73 | 99,242 |
| 6 | Warren County | $5.65 | 56,343 |
| 7 | Black Hawk County | $5.57 | 132,348 |
| 8 | Story County | $4.34 | 102,498 |
| 9 | Dallas County | $3.40 | 115,343 |
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: Pottawattamie County Assessor
What’s taxed
$7.20B of taxable value in 2025 valuations, +33.0% since 2020. Who carries the load, by kind of property:
- Homes$3.71B49%
- Commercial$1.79B24%
- Industrial$812.0M11%
- Farmland and farm buildings$771.5M10%
- Utilities, railroads and other$486.1M6%
Show the numbers
| Valuation year | Homes | Farmland | Commercial | Industrial | Total |
|---|---|---|---|---|---|
| 2025 | $3.71B | $771.5M | $1.79B | $812.0M | $7.20B |
| 2024 | $3.42B | $769.5M | $1.40B | $697.4M | $6.39B |
| 2023 | $3.30B | $747.5M | $1.36B | $621.9M | $6.16B |
| 2022 | $3.18B | $684.9M | $1.34B | $304.6M | $5.66B |
| 2021 | $2.92B | $665.9M | $1.39B | $512.5M | $5.63B |
| 2020 | $2.80B | $628.3M | $1.36B | $475.8M | $5.41B |
| 2019 | $2.60B | $608.2M | $1.27B | $457.3M | $5.07B |
| 2018 | $2.54B | $659.9M | $1.22B | $449.5M | $5.02B |
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 8 counties closest in size (56,000–176,000 people).
| Where it goes | Of each dollar | Counties this size (8) |
|---|---|---|
| Public safety & legal services | 37¢ | 34¢ |
| Roads & transportation | 17¢ | 16¢ |
| Administration | 15¢ | 12¢ |
| Capital projects | 15¢ | 12¢ |
| Parks, libraries, extension & environment | 7¢ | 7¢ |
| Everything else | 9¢ | 18¢ |
The county’s budget
Pottawattamie County plans to spend $121.3M in FY27, from property taxes, state and federal money, fees and its reserves. It spent $94.1M 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$3.41
- General Supplemental · countywide$3.18
- Debt Service · countywide$0.20
- Countywide · countywide$6.79
- Rural Basic · rural$3.21
- Total Rural · rural$10.00
Roads: spending per mile
Pottawattamie County spent $18.3M on roads and transportation in FY25, $12,305 for each of its 1,484 miles of county roads: 10th most of 99 counties (the middle county spent $7,810). It budgeted $20.6M for FY27.4
| Year | Spent | Per mile |
|---|---|---|
| FY25 | $18.3M | $12,305 |
| FY24 | $15.8M | $10,613 |
| FY23 | $15.2M | $10,228 |
| FY22 | $14.9M | $10,051 |
| FY21 | $15.9M | $10,681 |
| FY20 | $14.8M | $9,992 |
| FY19 | $15.3M | $10,281 |
| FY18 | $13.9M | $9,356 |
Show the numbers
| Year | Spent | Per mile |
|---|---|---|
| FY25 | $18.3M | $12,305 |
| FY24 | $15.8M | $10,613 |
| FY23 | $15.2M | $10,228 |
| FY22 | $14.9M | $10,051 |
| FY21 | $15.9M | $10,681 |
| FY20 | $14.8M | $9,992 |
| FY19 | $15.3M | $10,281 |
| FY18 | $13.9M | $9,356 |
Debt, reserves and audits
How local debt works · What an audit tells you
What Pottawattamie County owes
$21.7M at June 30, 2026: $232 per resident. 55th most per resident of 99 Iowa counties (the list).5
| June 30 | Owed | Per resident |
|---|---|---|
| 2026 | $21.7M | $232 |
| 2025 | $17.4M | $187 |
| 2024 | $19.9M | $214 |
| 2023 | $23.0M | $246 |
| 2022 | $24.9M | $267 |
| 2021 | $6.2M | $67 |
| 2020 | $3.3M | $36 |
| 2019 | $7.2M | $77 |
| 2018 | $10.0M | $107 |
| 2017 | $7.6M | $81 |
| 2016 | $10.7M | $115 |
| 2015 | $12.3M | $132 |
| 2014 | $13.8M | $149 |
| 2013 | $15.8M | $170 |
| 2012 | $19.0M | $204 |
| 2011 | $22.1M | $237 |
| 2010 | $25.2M | $270 |
Show the numbers
| June 30 | Owed | Per resident |
|---|---|---|
| 2026 | $21.7M | $232 |
| 2025 | $17.4M | $187 |
| 2024 | $19.9M | $214 |
| 2023 | $23.0M | $246 |
| 2022 | $24.9M | $267 |
| 2021 | $6.2M | $67 |
| 2020 | $3.3M | $36 |
| 2019 | $7.2M | $77 |
| 2018 | $10.0M | $107 |
| 2017 | $7.6M | $81 |
| 2016 | $10.7M | $115 |
| 2015 | $12.3M | $132 |
| 2014 | $13.8M | $149 |
| 2013 | $15.8M | $170 |
| 2012 | $19.0M | $204 |
| 2011 | $22.1M | $237 |
| 2010 | $25.2M | $270 |
Down 14% since 2010.
The 5% limit6
General obligation debt is $21.7M, 4% of the limit of about $543.3M (5% of $10.87B, the full value of its taxable property in 2024).
7 obligations at June 30, 2026
| Kind | For | Paid off by | Owed |
|---|---|---|---|
| General Obligation | For essential county purposes, to provide funds to pay the costs of aiding in the planning, undertaking and carrying out of urban renewal projects | 2036 | $9.1M |
| General Obligation | Pay the cost of acquisition, construction and installation of peace officer equipment and other emergency services communication equipment. | 2035 | $6.0M |
| General Obligation | Acquisition of land and construction/equipping county shops for secondary roads | 2036 | $4.5M |
| General Obligation | Acquisition of land and construction/equipping county shops for secondary roads | 2030 | $870,000 |
| General Obligation | Acquisition/development of county parks/vehicles/secondary roads equipment and computer upgrades | 2029 | $750,000 |
| General Obligation | Various projects for services to residents and public safety. Conservation upgrades. | 2029 | $375,000 |
| General Obligation | Debt Obligation Refunding and various projects for services to residents and public safety. | 2027 | $100,000 |
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
Pottawattamie County plans to end FY27 with $59.5M across its funds, about 5.9 months of its planned spending.7 Why governments keep reserves
Show the numbers
| Year | Start | End | Months of spending |
|---|---|---|---|
| FY27 | – | $59.5M | 5.9 |
| FY26 | $61.6M | $55.7M | 6.7 |
| FY25 | $59.5M | $44.2M | 4.9 |
| FY24 | $71.2M | $42.3M | 4.4 |
| FY23 | $78.3M | $52.7M | 5.6 |
| FY22 | $46.5M | $41.5M | 5.8 |
| FY21 | $46.4M | $38.1M | 5.0 |
| FY20 | $42.5M | $37.1M | 5.3 |
| FY19 | $38.6M | $31.4M | 4.6 |
| FY18 | $33.2M | $28.8M | 4.4 |
| FY17 | $25.0M | $23.9M | 3.8 |
| FY16 | $17.9M | $17.2M | 2.8 |
Audits8
The latest: Financial Statement for the period ending Monday, June 30, 2025 (PDF), released Monday, February 23, 2026, by the Auditor of State.
16 earlier reports for Pottawattamie County
- Financial Statement, period ending Sunday, June 30, 2024Friday, October 3, 2025
- Financial Statement, period ending Friday, June 30, 2023Friday, November 22, 2024
- Financial Statement, period ending Thursday, June 30, 2022Friday, June 30, 2023
- Financial Statement, period ending Wednesday, June 30, 2021Friday, June 10, 2022
- Financial Statement, period ending Tuesday, June 30, 2020Tuesday, June 29, 2021
- Financial Statement, period ending Sunday, June 30, 2019Wednesday, April 29, 2020
- Financial Statement, period ending Saturday, June 30, 2018Friday, May 24, 2019
- Financial Statement, period ending Friday, June 30, 2017Wednesday, January 17, 2018
- Financial Statement, period ending Thursday, June 30, 2016Wednesday, May 24, 2017
- Financial Statement, period ending Tuesday, June 30, 2015Friday, March 18, 2016
- Financial Statement, period ending Monday, June 30, 2014Wednesday, March 4, 2015
- Financial Statement, period ending Sunday, June 30, 2013Friday, April 18, 2014
- Financial Statement, period ending Saturday, June 30, 2012Thursday, April 4, 2013
- Financial Statement, period ending Thursday, June 30, 2011Monday, March 19, 2012
- Financial Statement, period ending Wednesday, June 30, 2010Monday, March 21, 2011
- Financial Statement, period ending Tuesday, June 30, 2009Friday, February 19, 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 | $21.8M |
| FY23 | $19.5M |
| FY22 | $18.4M |
| FY21 | $18.4M |
| FY20 | $17.7M |
| FY19 | $16.3M |
| FY18 | $14.7M |
| FY17 | $13.8M |
| FY16 | $13.8M |
| FY15 | $16.2M |
| FY14 | $15.7M |
Show the numbers
| Year | Collected |
|---|---|
| FY24 | $21.8M |
| FY23 | $19.5M |
| FY22 | $18.4M |
| FY21 | $18.4M |
| FY20 | $17.7M |
| FY19 | $16.3M |
| FY18 | $14.7M |
| FY17 | $13.8M |
| FY16 | $13.8M |
| FY15 | $16.2M |
| FY14 | $15.7M |
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): $6.1M in FY26, up 11313% since FY21 while prices rose 25%, so it buys 9066% more. County and city state aid for roads isn’t in the state’s county files yet.
Show the numbers
| Credit | FY26 | FY25 | FY24 | FY23 | FY21 |
|---|---|---|---|---|---|
| Homestead property tax credit | $5.3M | $5.1M | $4.9M | $4.7M | – |
| Ag land and family farm tax credits | $744,009 | $756,238 | $746,089 | $147,938 | $53,819 |
| Business property tax credit | – | $3.3M | $4.6M | $3.2M | – |
| Elderly and disabled property tax credit | $121,184 | $122,102 | $144,630 | $139,214 | – |
| Military service property tax credit | – | – | $47,575 | – | – |
Who received the state’s payments
Property tax credits and the local option sales tax the state collected and sent back, by recipient: $28.5M in FY26. The newest year may be partial.
Federal money, business awards and disasters
Federal money statewide · Business awards statewide
State economic development awards
10 businesses have state awards in Pottawattamie County: $5.2M in grants, loans and tax benefits, for 608 jobs. Closed projects promised 74 jobs; 74 were there at the end.9
- C&A Scale Service · MindenHigh Quality Jobs Program · FY25 · Under contract: Building · 4 jobs required$106K
- Acadia Healhcare, Inc. and Manawa Healthcare LLC · Council BluffsTargeted Jobs · FY24 · Under contract: Building · 144 jobs required$1.9M
- IceCap Cold Storage · Council BluffsTargeted Jobs · FY23 · Under contract: Building · 146 jobs required$777K
- Google, LLC · Council BluffsHigh Quality Jobs Program · FY23 · Under contract: Building · 31 jobs required$0
- Link Snacks, Inc. · UnderwoodHigh Quality Jobs Program · FY22 · Not going ahead: Declined or withdrawn · 3 jobs required$2.0M
- IceCap Cold Storage · Council BluffsTargeted Jobs · FY22 · Not going ahead: Contract ended · 58 jobs required$104K
- Pollard Games, Inc. dba AmericanGames and International Gamco · Council BluffsTargeted Jobs · FY21 · Under contract: Building · 151 jobs required$611K
- Applichem, Inc. · Council BluffsTargeted Jobs · FY20 · Under contract: Keeping the jobs · 28 jobs required, 28 reported$75K
and 5 more on economic development awards
Community college new jobs training: 21 contracts since 1989 worth $11.2M, for 2,001 pledged jobs.
Disaster proclamations
The Governor’s disaster proclamations that named Pottawattamie County in the last three years. One can open state help and extend deadlines.
- Gov. Reynolds issues disaster proclamation for Pottawattamie County in response to severe stormsOctober 8, 2026 · disaster · Pottawattamie County · signed proclamation
AI summary Governor Reynolds issued a disaster proclamation for Pottawattamie County in response to severe storms that occurred on September 29, 2026, and continuing. This proclamation allows state resources to be used for response and recovery and activates the Iowa Individual Assistance Grant Program and the Disaster Case Advocacy Program. Applicants have 45 days from the date of the Governor’s proclamation to apply for the Iowa Individual Assistance Grant Program, and the Disaster Case Advocacy Program closes 180 days from the date of the governor's proclamation.10
- Gov. Reynolds Issues Disaster Proclamation for Pottawattamie County in Response to Severe WeatherApril 26, 2024 · disaster · Pottawattamie County · signed proclamation
AI summary Governor Reynolds issued a disaster proclamation for Pottawattamie County following severe weather on April 26, 2024. This proclamation activates the Iowa Individual Assistance Grant Program and the Disaster Case Advocacy Program. Potential applicants have 45 days from the date of the proclamation to submit a claim for the grant program, and the Disaster Case Advocacy Program closes 180 days from the date of the proclamation.
Elections
Most recent: November 3, 2026
County offices · 8
4 seats: the top 4 win.
- Nick Bates Winner2,08326.3%
- Connie Haines Winner2,03425.6%
- Carrie Bane Winner1,91424.1%
- Lori L. Nisley Winner1,89923.9%
2 seats: the top 2 win.
- Terry Gleaves Winner2,35251.8%
- Kami Willett Winner2,19148.2%
- Matthew D. Wilber RUnopposed25,746100.0%
3 seats: the top 3 win.
- Susan M. Miller RWinner17,95622.5%
- Mark Shoemaker RWinner17,11721.5%
- Jeff Jorgensen RWinner16,19620.3%
- Shawna Anderson D14,77818.5%
- Dennis Gunderson D13,69617.2%
- Andrew Moats RUnopposed25,487100.0%
- Lea A. Voss RUnopposed26,435100.0%
5 seats: the top 5 win.
- Melissa Head Winner14,82919.3%
- Annie Peterson Winner13,09317.1%
- Sarah Y. McGrath Winner12,79816.7%
- Courtney Kay Winner12,74916.6%
- Austin Hively Winner12,07115.7%
- Shane Schaaf 11,21614.6%
2 seats: the top 2 win.
- Don Dilts Winner19,17951.8%
- Dolores Bristol Winner17,86048.2%
Townships · 59
- Brenda Windmuller Unopposed
- Bernie Bolton Unopposed
- Randall Witt Unopposed
- Aaron George Unopposed
- Larry William Plagman Unopposed
- Mary Oltman Unopposed
- Perry Beedle IV Unopposed
- Donovan Brand Unopposed
- Derek Brand Unopposed
No candidates listed.
- Marsha Houser Unopposed
- Karen Hotze Unopposed
- Rex Grote Unopposed
- Tiffany Carritt Unopposed
- Quentin Carritt Unopposed
- Alex Beatty Unopposed
- Rodney Bane Unopposed
No candidates listed.
- Mark Nusser Unopposed
- Steve Plumb Unopposed
- Mark Siebels Unopposed
- Keith Holtz Unopposed
- Jack B. Holder Unopposed
- Alan Wegman Unopposed
- Diane Burroughs Unopposed
- Margrette Brix Unopposed
- Nancy J. Raney Unopposed
- Darla Easton Unopposed
- Lori Lehan Unopposed
- Dean Alfers Unopposed
- John J. Fischer Unopposed
- Dean Schnitker Unopposed
- Larry Ploen Unopposed
- Lisa Schnepel Unopposed
- Travis Gayer Unopposed
- Coree Schnepel Unopposed
- Dawn Harder Unopposed
- LuAnn Potter Unopposed
- Keith Bentley Unopposed
- Susan Klindt Unopposed
- Bill Backhaus Unopposed
- Brenda Dau Unopposed
- David Dau Unopposed
Local races from civicAPI and county auditors for Pottawattamie County; official results are on each county auditor’s site.
Past ballot measures
- Iowa Western Community College Public Measure SENovember 4, 2025
Passed Yes 70.5% (15,376) · No 29.5% (6,422)
Passes with more yes votes than no.
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 ballot11.
Voter turnout12
| General election | Pottawattamie | Iowa | Absentee |
|---|---|---|---|
| 2026 | 54.9% (33,851) | 63.4% | 31.4% |
Places in the county
At the Statehouse and in Congress13
Mark Costello (Sen. 8, 89%)Jason Schultz (Sen. 6, 9%)Dan Dawson (Sen. 10, 2%)David Sieck (Rep. 16, 62%)Matt W. Windschitl (Rep. 15, 27%)Craig Steven Williams (Rep. 11, 9%)
U.S. House:District 4
Cities
AvocaCarsonCarter LakeCouncil BluffsCrescentHancockMacedoniaMcclellandMindenNeolaOaklandShelbyTreynorUnderwoodWalnut
School districts
A-H-S-TAhstwAtlanticCouncil BluffsGlenwoodGriswoldLewis CentralMissouri ValleyRed OakRiversideTreynorTri-CenterUnderwoodWalnut