General & Supplemental Levies

Cities can impose a general fund levy of no more than $8.10 per $1,000 of assessed value. They are also able to assess supplemental levies for specific purposes as specified by Iowa Code section 384.12. Taxes collected from these supplemental levies are also added to the city's general fund. If approved by a simple majority in a special election, a city may exceed a levy's maximum amount as stated in the Code of Iowa.

Other Funds

Cities are also allowed to levy taxes for other funds including:

• Capital Improvements
• Debt Service
• Emergency
• Trust and Agency Funds

Emergency Fund

The emergency fund cannot exceed $0.27 per $1,000 of assessed value.