Maximum Tax Levy Explanation



By Mayor Ken Mick &

City Administrator Adam Kofoed

In 2019, the Iowa Legislature passed SF 634, its intent was to provide greater transparency in the municipal tax levy and budgeting process. Like all new laws, it takes time for everyone to understand and implement the rule. The City of Garner welcomes more transparency to its residents. We want to clarify the word “maximum tax levy”. 

 “Maximum Tax Levy” does not mean the city is asking for the maximum amount of taxes. This the definition chosen by the state legislature that after the date of the tax levy hearing, a city can no longer ask for additional funds. In essence, after our public hearing, the only changes that can be made to the tax levy is to lower it.

 Therefore, the public hearing is a maximum tax levy and at no point going into the next fiscal year, can the City ask for more money. In addition, the required information to publically post does not include municipal bonds which are usually approved by a referendum. 

The tax rate for Garner has remained the same for over 20 years. The tax rate for the City of Garner 13.23 per $1,000 assessed. 

We are proud of the fiscal responsibility exercised by past and current councils.

There is a strong commitment by the Garner City Council to continue supporting the day-to-day operations in all of our departments. Following is a short list of ongoing community considerations.

•A 5th patrol vehicle for the Police Department.

•SBCA air tanks for the Fire Department.

•A new water and sewer truck. The older vehicle will be transferred to the Parks and Rec Department.

•Water tower controls for Water Department for future improvements to the southern water tower.

•A new street sweeper for Public Works Department.

•Continued strong maintenance for the waste water treatment plant.

•Concrete improvements to the Tourist Park basketball court and Pool Park tennis courts.

•Reconstructing State Street from Lyons to 10th Street.

ªConstructing the Highway 18 Walking Trail.

•Potential land acquisition for future development projects.

•Saving money for future recreational projects.


The Leader

The Leader (Garner Office)
365 State Street, Garner, IA 50438
Phone: 1-641-923-2684
Fax: 1-641-923-2685
The Leader (Britt Office)
49 Center Street W.
P.O. Box 321
Britt, IA 50423
Phone: 1-641-843-3241

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