"Where Do Property Taxes Go?" Utility Bill InsertCopyrighted
March 2, 2026
City of Dubuque ACTION ITEMS # 8.
City Council
ITEM TITLE: "Where Do Property Taxes Go?" Utility Bill Insert
SUMMARY: City Manager providing a copy of the "Where Do Property
Taxes Go?" flyer that will be distributed with City utility bills
from March 12 through April 2.
SUGGUESTED Receive and File
DISPOSITION:
ATTACHMENTS:
1. Where Do Property Taxes Go 2026
Page 933 of 939
THE CITY OF
DUB E
Masterpiece on the Mississippi
FY2026 Consolidated Rate of $30.31761 per $1,000 assessed value
Dubuque Community
School District
43.0%
1111(rill 11KNIM'PM S
Dubuque
County Other
18.5%
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2.2%
City of Dubuque NICC
33.2% 3.1%
How the City of Dubuque
Uses Property Taxes by Category
Public Safety - 52.2%
JJ:Parks and Recreation
and Culture - 22.6%
General Government - 9.3%
D:ubu7que11 Public Works - 7.5%
Community & Economic
Development - 6.0%
Health & Social Services - 1.9%
Debt Service - 0.5%
How would you prioritize taxes?
Balancing Act Simulator & Taxpayer Receipt
The Balancing Act simulation tool provides an in-depth look
at the City budget. You can adjust revenues and expenditures,
and then submit comments on how YOU think the City of
Dubuque should spend tax dollars.
' Try the Balancing Act Simulator and create your own
Taxpayer Receipt, based on taxable value of your home,
at cityofdubuque.org/budget.
Taxpayer Receipt
Where do your City tax dollars go?
The following example is for the current fiscal year (FY2026)
and based on Dubuque's average residential property
assessed value of $196,508 with a taxable value of $88,357
(after the rollback and Homestead Tax Credit).
Public Safety
$463.89
Police
$262.00
Fire
$184.44
Emergency Communications (E911)
$17.79
Emergency Management
$1.71
Inspections - General Safety
-$2.04
Parks and Recreation and Culture
$201.03
Carnegie -Stout Public Library
$64.78
Parks
$56.71
Recreation
$29.38
Five Flags Civic Center
$20.18
Grand River Center (Conference Center)
$17.02
Community Impact
$7.00
Imon Ice Center
$5.95
General Government
$82.67
Administration
$32.79
(City Manager, Human Resources, Finance,
Communications, Sustainability, City Clerk)
Information Technology
$30.78
City Building Maintenance
$15.74
City Attorney's Office
$4.05
City Council
$2.33
General Fund Balance (Contingency Funds)
$0.00
Public Works
$66.86
Transit
$29.89
Public Works & Landfill
$22.67
Engineering
$11.96
Airport
$2.33
Community & Economic Development $53.54
Economic Development
$46.96
Office of Economic Mobility
$8.06
& Neighborhood Support
Planning Services
$4.94
Purchase of Services
$1.45
Housing & Community Development
-$7.86
Health Services & Social Services $17.06
Health Services $12.09
Human Rights $4.98
Debt Service $4.14
Total: $889.20
Your Home's Assessed Value
Every two years, the county assessor estimates what your home would
likely sell for under current market conditions. This is called the assessed
value.
You Do Not Pay Taxes on the Full Assessed Value
• Rollback: The Iowa Department of Revenue sets a "rollback" percentage
each year. In the current year, residential property owners only pay
taxes on 47.4% of the assessed value of their property.
Example:
If your home is valued at $196,508, you are taxed on $88,357 after the
rollback and homestead tax credit.
Who Sets Your Tax Rate?
• Levy Rates: Cities, counties, school districts, and other local taxing
authorities set levy rates based on their budgets. Those rates are
applied to your taxable value to calculate your bill.
Tax Credits and Exemptions
Iowa offers programs that can reduce your tax bill:
• Homestead Tax Credit: For homeowners who live in their home.
• Homestead Exemption for 65+: Extra relief for residents age 65 and
older who live in their home.
• Military Exemption: For eligible veterans
• Agricultural Land Tax Credit: For farmland owners.
Dubuque has the lowest property tax rate of the 11 cities in Iowa
with populations over 50,000. The highest rate is 116% higher than
Dubuque and the average is 55% higher than Dubuque.
Financial Transparency
Providing Public Input
Budget Adoption Process
The Dubuque City Council gathers public input during the budget process.
It holds a hearing to set the maximum property tax levy, conducts seven
public meetings to review the recommended budget, and concludes with a
public hearing to adopt the budget. All meetings are at 6:30 p.m. in the City
Council Chambers at the Historical Federal Building, 350 W. Sixth Street.
Open Budget Portal Open Expenses Portal
cityofdubuque.org/budget cityofdubuque.org/finance
• Explore and visually interact Interactive "checkbook" to view
with the City's operating and all City payments to vendors
capital budgets
You may also contact the City of Dubuque Finance Department at
finance@cityofdubuque.org or 563.589.4398.
Dubuque Example
Average Residential Assessed Value:
$196,508
Taxable Value After Rollback &
Homestead Tax Credit:
$88,357
CITY PORTION of FY2026 Average
Residential Property Tax Bill:
$889.20
TOTAL FY2026 Average
Residential Property Tax Bill:
$2,678.77
Upcoming City Budget
Public Input Meetings
Monday, March 23
Public Hearing to Establish Maximum FY2027
Property Tax Levy
Monday, April 6
Recommended FY2027 Budget Presentation
Tuesday, April 7
Engineering, Public Works, Water, and
Water & Resource Recovery Center
Thursday, April 9
Housing & Community Development,
Planning Services, Economic Development,
Purchase of Services, and Transportation
Services
Monday, April 13
Carnegie -Stout Public Library, Five Flags
Civic Center, Grand River Conference
Center, ImOn Ice Center, and Parks and
Recreation
Wednesday, April 15
Human Resources, Information Technology,
Communications, and Finance
Thursday, April 16
City Manager's Office, City Council, City
Clerk's Office, and City Attorney's Office
Tuesday, April 21
Airport, Human Rights, Community Impact
& Neighborhood Support, and Multicultural
Family Center
Wednesday, April 22
Police, Fire, Emergency Management,
Emergency Communications, and Health
Services
Tuesday, April 28
Public Hearing to Adopt FY2027 Budget
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