Local taxes › Sac County

Sac County

How property tax rates have changed, what’s taxed, what the county spends, and what the state sends it. Open a city for where its tax dollar goes.

Property tax rates over time

Typical combined rate per $1,000 of taxable value, and the county government’s own rural levy (part of the rural rate).

In citiesRuralCounty levy
0$10$20$30$40’20’22’24’26’27In citiesRuralCounty levy
0$10$20$30$40’20’21’22’23’24’25’26’27In citiesRuralCounty levy
Show the numbers
YearIn citiesRuralCounty’s rural levy
FY27$31.23$23.56$9.65
FY26$31.00$23.35$9.15
FY25$29.76$23.22$9.13
FY24$29.80$23.55$9.36
FY23$28.69$23.04$9.49
FY22$28.55$23.36$9.29
FY21$28.44$22.55$9.04
FY20$28.49$22.45$9.08

Cities, FY27

Typical combined rate in each city, per $1,000 of taxable value.

Show the numbers
CityTypical rateSince FY22
Auburn$36.59+1.2%
Early$35.10+2.4%
Lake View$29.22+8.3%
Lytton$30.07+5.3%
Nemaha$28.29+1.2%
Odebolt$34.81+1.7%
Sac City$39.49+2.4%
Schaller$30.90+2.4%
Wall Lake$31.23+9.5%

What’s taxed

$1.15B of taxable value in 2025 valuations, +40.2% since 2020. Who carries the load, by kind of property:

  • Farmland and farm buildings$542.8M46%
  • Homes$404.4M34%
  • Industrial$108.7M9%
  • Commercial$90.1M8%
  • Utilities, railroads and other$35.6M3%

Taxable value over time

FarmlandHomesBusiness
0$150.0M$300.0M$450.0M$600.0M20182020202220242025FarmlandHomesBusiness
0$150.0M$300.0M$450.0M$600.0M20182019202020212022202320242025FarmlandHomesBusiness
Show the numbers
Valuation yearHomesFarmlandCommercialIndustrialTotal
2025$404.4M$542.8M$90.1M$108.7M$1.15B
2024$365.1M$530.8M$68.0M$91.4M$1.06B
2023$353.0M$515.2M$62.5M$79.7M$1.02B
2022$309.8M$509.3M$55.3M$65.4M$949.9M
2021$298.7M$494.6M$68.7M$64.2M$937.7M
2020$267.9M$418.9M$62.8M$61.8M$823.4M
2019$259.9M$405.8M$62.4M$60.5M$802.0M
2018$252.7M$399.5M$59.6M$61.4M$787.6M

The county’s budget

Sac County plans to spend $18.4M in FY27, from property taxes, state and federal money, fees and its reserves. It spent $17.6M in FY25.

  • Roads & transportation$6.5M35%
  • Public safety & legal services$5.2M28%
  • Administration$2.1M11%
  • Capital projects$1.4M8%
  • Parks, libraries, extension & environment$1.4M8%
  • Services to residents (records, elections, licenses)$711,5884%
  • Physical health & social services$677,8424%
  • Debt payments$470,3223%

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$3.27
  • General Supplemental · countywide$1.95
  • 422D EMS · countywide$0.74
  • Debt Service · countywide$0.40
  • Countywide · countywide$6.36
  • Rural Basic · rural$3.29
  • Total Rural · rural$9.65

From county budgets and annual financial reports filed with the Department of Management.

Local option sales tax collected

The extra local sales tax voters here approved, collected by the state and paid back to the county and its cities.

$1.5M
’14’16’18’20’22’24
Show the numbers
YearCollected
FY24$1.5M
FY23$1.5M
FY22$1.4M
FY21$1.4M
FY20$1.2M
FY19$1.0M
FY18$1.1M
FY17$944,980
FY16$920,539
FY15$916,900
FY14$954,023

State payments to the county and its cities

Local option sales tax the state collected for them, and property tax credits it pays on residents’ behalf. The newest year may be partial.

$3.2M
$437,304
’20’21’22’23’24’25’26’27

Who received them, FY26

  • Sac County$1.6M62%
  • City of Sac City$310,93112%
  • City of Lake View$163,8616%
  • City of Odebolt$134,3155%
  • City of Schaller$101,7954%
  • City of Wall Lake$100,4454%
  • City of Early$84,8733%
  • City of Lytton$37,3731%
  • City of Auburn$34,7001%
  • City of Nemaha$9,0780%
Show the numbers
ProgramFY27FY26FY25FY24FY23FY22FY21FY20
Local option sales tax$134,475$1.6M$1.6M$1.5M$1.6M$1.5M$1.5M$1.0M
Homestead property tax credit–$477,387$477,983$462,355$446,107$449,265$446,278$445,757
Ag land and family farm tax credits$302,830$434,843$453,914$408,254$384,835$405,973$389,118$378,882
Business property tax credit––$680,496$658,462$536,089$505,985$511,981$492,173
Elderly and disabled property tax credit–$15,038$12,784$14,950$14,362$15,196$13,602$17,710
Military service property tax credit–––$6,314$6,673$6,896$7,217$7,781

Local elections

Most recent: November 3, 2026

Ballot measures · 2
County offices · 6
Townships · 7

Local races from civicAPI for Sac County. Results for local races can take weeks to appear; official results are on each county auditor’s site. Officials shown are the winners of the latest election we have for each seat; appointments and resignations may not be reflected.

School districts

School districts that tax property in Sac County.

AltaEast Sac CountyGalva-HolsteinNewell-FondaOdebolt-ArthurRockwell City-LyttonSchaller-CrestlandStorm Lake

Typical rates are medians across the county’s tax districts, leaving out TIF districts and farmland inside cities. Data from the Iowa Data Hub (Departments of Management and Revenue).