Local taxes › Wayne County
Wayne County
Property tax rates, local option sales tax and state payments to the county and its cities.
Property tax rates
Typical combined rate per $1,000 of taxable value, and the county government’s own share of it.
| Year | In cities | Rural | County’s rural levy |
|---|---|---|---|
| FY27 | $30.48 | $20.33 | $10.27 |
| FY26 | $35.33 | $28.37 | $11.18 |
| FY25 | $34.71 | $28.23 | $11.34 |
| FY24 | $34.80 | $28.58 | $11.36 |
| FY23 | $33.46 | $28.23 | $11.16 |
| FY22 | $34.82 | $29.60 | $12.63 |
| FY21 | $34.17 | $29.73 | $12.56 |
| FY20 | $34.86 | $30.53 | $13.25 |
Cities, FY27
| City | Typical rate | Since FY22 |
|---|---|---|
| Allerton | $22.18 | -35.4% |
| Clio | $30.48 | -6.0% |
| Corydon | $40.61 | -2.2% |
| Humeston | $40.61 | -1.1% |
| Lineville | $30.48 | -6.0% |
| Millerton | $30.25 | -6.7% |
| Promise City | $21.79 | -38.3% |
| Seymour | $25.61 | -43.5% |
Taxable value
$502.8M in 2025 valuations, +28.2% since 2020. By kind of property:
- Homes33%
- Farmland and farm buildings43%
- Commercial5%
- Industrial3%
- Utilities and railroads16%
- Other0%
Local option sales tax collected
| FY24 | FY23 | FY22 | FY21 | FY20 | FY19 | FY18 | FY17 |
|---|---|---|---|---|---|---|---|
| $865,547 | $799,559 | $796,527 | $789,937 | $735,217 | $577,112 | $585,206 | $501,356 |
State payments to the county and its cities
| Program | FY27 | FY26 | FY25 | FY24 | FY23 | FY22 |
|---|---|---|---|---|---|---|
| Local option sales tax | $80,021 | $958,690 | $1.0M | $865,547 | $837,968 | $845,512 |
| Homestead property tax credit | – | $316,781 | $306,003 | $300,571 | $283,976 | $301,635 |
| Ag land and family farm tax credits | $121,776 | $133,624 | $150,520 | $146,180 | $155,000 | $164,671 |
| Business property tax credit | – | – | $262,158 | $246,525 | $209,767 | $210,213 |
| Elderly and disabled property tax credit | – | $15,172 | $17,680 | $22,604 | $20,420 | $19,032 |
| Military service property tax credit | – | – | – | $3,102 | $3,260 | $3,491 |
Who received them, FY26
- Wayne County$983,044
- City of Corydon$200,972
- City of Seymour$79,535
- City of Humeston$58,198
- City of Allerton$54,791
- City of Lineville$24,587
- City of Promise City$10,607
- City of Clio$8,049
- City of Millerton$4,484
The county’s budget
Wayne County plans to spend $13.6M in FY27, from property taxes, state and federal money, fees and its reserves. It spent $11.1M in FY25.
- Roads & transportation$5.7M
- Public safety & legal services$3.2M
- Physical health & social services$1.5M
- Administration$1.4M
- Parks, libraries, extension & environment$619,762
- Services to residents (records, elections, licenses)$515,655
- Capital projects$272,429
- Debt payments$250,300
- Other$29,125
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$4.07
- General Supplemental · countywide$2.39
- Pioneer Cemetery · countywide$0.01
- Countywide · countywide$6.47
- Rural Basic · rural$3.80
- Total Rural · rural$10.27
From county budgets and annual financial reports filed with the Department of Management.
School districts
School districts that tax property in Wayne County.
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).