Debt Is Spending and Property Taxes Pay the Bill
A tax cut avoided is still a tax increase. A tax cut avoided is still a tax increase.
Author: ITR Local
Property Tax Pain Index 2025
With the newest round of property tax payments due this month, too many Iowans are staring at their bills and wondering how long they can keep up with the rising costs. While most of us can feel the strain year after year, once factors like valuations, rollbacks, and “growth” are considered, it can be difficult to know exactly how much property tax pain we’re experiencing.
ITR Foundation has once again compiled year-over-year changes in property tax revenue for cities (population over 1,000), counties, and schools, and calculated the cost on a per capita basis. The results are broken down into the following categories:
- Unspeakable Pain = Growth greater than 20%
- Excruciating Pain = Growth between 9% and 20%
- Severe Pain = Growth between 6% and 9%
- Moderate Pain = Growth between 4% and 6%
- Mild Pain = Growth up to 4%
- No Pain = No growth or a decline
Cities
Of the 275 cities with populations greater than 1,000, nearly 80% chose to increase the property tax pain on their residents. The five highest per capita increases were:
- Brooklyn – 52.4%
- George – 49.8%
- Robins – 39.2%
- Rock Rapids – 26.6%
- Le Mars – 22.4%
Counties
Seven counties passed on double-digit increases. The five highest were:
- Henry County – 20.2%
- Montgomery County – 18.6%
- Wapello County – 17.1%
- Hardin County – 13.3%
- Plymouth County – 13.2%
School Districts
Twelve school districts increased per-student property tax revenue by more than 20%. The five highest were:
- Le Mars CSD – 48.6%
- Belmond-Klemme CSD – 31.1%
- GMG CSD – 29.6%
- Tipton CSD – 29.4%
- Kingsley-Pierson CSD – 25.0%
The Bigger Picture
Behind all the percentages and rankings is a simple truth: Iowa taxpayers are being asked to carry more each year, with little say in how much heavier the load becomes. Rising property taxes are not the result of some mysterious formula—they stem from local government budgets that grow faster than family budgets.
If policymakers are serious about delivering real relief, the answer is not to shuffle levies or tweak formulas, but to put hard limits on how fast local governments can spend. Until that happens, taxpayers will continue to be treated as an endless source of revenue. Serious reform that reins in local spending is the only way to stop the pain and finally provide Iowa families and businesses the relief they deserve.
County Debt
Debt can crowd out other priorities from the budget. A temporary increase for a good reason is understandable, but constant, high levels of debt put the taxpayer on the hook for more interest payments in the future. County supervisors should pay off debt in a timely manner without taking on additional burdens.
The map and table below show each county’s population and a four-year history of debt per capita.
Click on a column heading to sort.
County Property Tax Rates
When your county supervisors create a budget and decide how much to spend for county services, they also set the rate, which determines the county portion of your property tax bill.
The table below shows the underlying rates that comprise a county’s total levy rate. The Iowa Department of Management provides this data.
FY 2026 amount paid for each $1,000 of taxable value. Click on a column heading to sort.
County Per Capita Spending
When your county supervisors create a budget and decide how much to spend, they also set the rate, which determines the county’s portion of your property taxes, which is the third largest part of your total bill behind school districts and cities.
City Debt
Debt can crowd out other priorities from the budget. A temporary increase for a good reason is understandable, but constant, high levels of debt put the taxpayer on the hook for more interest payments in the future. City Council members should pay off debt in a timely manner without taking on additional burdens.
The map and table below show each city’s population and a four-year history of debt per capita.
All Iowa cities included. Click on a column heading to sort.
City Per Capita Spending
When your city council creates a budget and decides how much to spend, they also set the rate, which determines the city’s portion of your property taxes, which is the second largest part of your total bill behind school districts.
City Property Tax Rates
When your city council creates the budget and decides how much to spend on city services, it also sets the rate, which determines your property tax bill.
The table below shows the underlying rates that comprise a city’s total levy rate. The Iowa Department of Management provides this data.
All Iowa cities are included. FY 2026 amount paid for each $1,000 of taxable value. Click on a column heading to sort.
Property Tax Bill Comparison
How do your property taxes compare with those of other communities across the state?
The map below compares estimated tax bills for cities with a population larger than 1,000. The table below the map shows estimated property tax bills for all Iowa cities. The bills are calculated using the Iowa Department of Management’s City Consolidated Rate table and the Iowa Department of Revenue’s Property Tax Rollback Adjustment.
A consolidated tax rate is the sum of all levies set by the different taxing authorities (city, county, school, etc.). If there were multiple taxing authorities of the same type within a city, like school districts, the highest levy rate was used. This table does not rank individual city levy rates. Click here to see a comparison of just the city rates.
Tax Year January 2024 - FY 2025-2026; Payable September 2025 & March 2026. Click on a column heading to sort.
School District Property Tax Rates
When your school board creates a budget and decides how much to spend, they also set the rate, which determines the school district portion of your property taxes, which is the largest part of your total bill.
The table below shows the underlying rates that comprise a district’s total levy rate. The Iowa Department of Management provides this data.
The state’s funding formula sets most property tax levies for Iowa’s public schools. However, the levies highlighted in blue and marked with an ” * ” are set by each district’s school board. Ask your board members about these levies and where they spend your money.
FY 2026 amount paid for each $1,000 of taxable value. Click on a column heading to sort.