Recreational opportunities abound within the Mahaska Community. A sister site, everythingMAHASKA, has been developed to provide more in-depth information surrounding recreation and entertainment opportunities throughout Mahaska County. everythingMAHASKA includes the Ultimate Community Calendar which is easily searchable, has a subscription option, and allows for front-end submission so area entities can place their events directly on the calendar.

The following links proved to the most search items prior to the redesign and are provided as a courtesy to our site visitors.


Statistical information regarding housing within the Mahaska Community is available through several resources including area Realtors and the Oskaloosa City Hall. The most recent addition to resource documents is the Comprehensive Housing Needs Analysis for Oskaloosa, IA (May 2017). This study was conducted by Maxfield Research & Consulting, LLC, and projects housing demand from 2017 through 2025. It also provides recommendations on the amount and type of housing that could be built in Oskaloosa to satisfy demand from current and future residents over the next decade.

The City of Oskaloosa established a Rental Housing Inspection Program that went into effect July 1, 2017. Information regarding this program, including the inspection checklist and the rental housing registration form can be found on the City’s website.

Additional housing resources include:

Sales Tax

Hotel/Motel  Tax • Property Tax

The Iowa Retail Sales and Use Tax Record can be found on the Iowa Department of Revenue and Finance web site. Information in the chart below is for the quarter ending September 30, 2018. The Fiscal Year 2018 Annual Report for the State of Iowa can be found here.

Taxable sales include the value of taxable goods and services that are subject to the 6% State sales tax rate and the value of hotel/motel room rentals and qualified construction equipment purchases subject to the 5% State excise tax rate. Computed tax equals the taxable sales subject to the 6% State sales tax multiplied by that rate plus taxable sales subject to the 5% State excise tax multiplied by that rate. 

City # of Returns Taxable
Computed Tax % of Tax
Oskaloosa  437 $42,638,259 $2,551,152 0.41%
New Sharon 83 $2,857,153  $171,388 0.03%
Fremont 26 $528,312 $31,699 0.01%
Leighton 14 $722,254 $43,335 0.01%
Eddyville 23 $701,935 $41,878 0.01%
Barnes City 11 $95,452 $5,727 0.00%
Other 47 $1,035,576 $62,135 0.01%
Totals 641 $48,578,941 $2,907,314


Hotel/Motel Tax

Property Tax •  Sales Tax

Recreation and tourism is a key component of economic development and quality of life for a community. That understanding is the primary reason the Mahaska Community Recreation Foundation teamed up with the community to receive hotel-motel taxes as a result of a community vote in 1998. MCRF uses these funds along with grants, donations, and fundraisers to support the facilitation of recreation for the community. Read more about MCRF here.

The rate was 7% became effective in FY2021 with a council vote and the additional 2% going towards tourism efforts.

Click here to be directed to the Iowa Department of Revenue and Finance web site where the complete Hotel/Motel Tax Distribution Summary & Tax Jurisdiction with Rates can be found.

Distribution Summary for Oskaloosa:

    • Annual Fiscal Year 2020: $89,446.85
    • Annual Fiscal Year 2019: $113,008.78
    • Annual Fiscal Year 2018: $97,167.54
    • Annual Fiscal Year 2017: $103,658.00
    • Annual Fiscal Year 2016: $112,718.00
    • Annual Fiscal Year 2015: $116,951.80
    • Annual Fiscal Year 2014: $99,201.50
    • Annual Fiscal Year 2013: $97,772.90

Government – Local

Federal • State • Local

Mahaska County Courthouse

The Board of Supervisors is the executive and administrative branch of county government. The supervisors make policy for the county, administer the various county programs and have final authority over the county budget. Its main responsibility is setting a county budget to meet the needs of the rural population in the township areas and the human service needs of the entire county. The three members of the Board of Supervisors are elected at large and serve overlapping four year terms.

City Hall – Oskaloosa IA

The citizens of Oskaloosa have adopted Home Rule Charter, which provides for a Mayor-Council-Appointed Manager form of government and based upon the following principles:
1) That the government of Oskaloosa is a representative form of government directly accountable to its citizens, who all share the responsibility for it.  2) That the government of Oskaloosa, and those representing it, should be accessible and responsive to the people.
3) That each citizen has a right to obtain fair, equal and courteous treatment from each City official and employee.
4) That the government of Oskaloosa promote the health, safety and general welfare of its residents and encourage the participation of its citizens in their government in order to secure the full benefits of “Home Rule.”


Federal • State • Local 

Mahaska County Courthouse

[guhv-ern-muh nt, ‐er-muh nt]

  1. the political direction and control exercised over the actions of the members, citizens, or inhabitants of communities, societies, and states; direction of the affairs of a state, community, etc.; political administration:
    Government is necessary to the existence of civilized society.
  2. the form or system of rule by which a state, community, etc., is governed:
    monarchical government; episcopal government.
  3. the governing body of persons in a state, community, etc.; administration.

*Definition source:

Government – Judicial

Government: Federal • State • Local 

A host of information as well as interactive, on-line services can be found on the Iowa Judicial Branch’s web site. Their Mission Statement reads:  “The Iowa Judicial Branch dedicates itself to providing independent and accessible forums for the fair and prompt resolution of disputes, administering justice under law equally to all persons.” Their adopted core values are…

Fairness: Guided by the rule of law and committed to impartiality in all its decisions and actions, the Iowa Judicial Branch delivers high quality justice and service to all persons regardless of their gender, race, age, ethnicity, religion, or political affiliation.

Accessibility: Iowa’s courts are committed to reasonable and affordable fees and procedures, as well as safe and convenient court locations, facilities accessible to persons with disabilities, and high quality language interpretation services. Court instructions, orders, judgments and forms shall be understandable to the average citizen. Unless prohibited by law, all court proceedings and records shall be open and accessible to the public we serve.

Integrity: Iowa’s courts employ well-trained and hard-working personnel who are committed to excellence, bound by codes of professional ethics and conduct, and accountable for the public funds allocated for judicial branch operations.

Independence: Empowered by the constitutional principles of our democracy, the Iowa Judicial Branch exercises governmental autonomy while maintaining respect for, and fostering cooperation with, the executive and legislative branches of government. Iowa’s courts are free from, and do not engage in, any partisan politics.

Efficiency: Civil claims, criminal charges, and all other matters coming before Iowa’s courts shall be addressed with efficiency and dispatch, consistent with careful and thoughtful deliberation. To that end, the Iowa Judicial Branch applies its resources toward practical and innovative technologies for the administration of justice.

Adopted by the Iowa Supreme Court, November 10, 1999

Government – Federal

Federal • State • Local 

The federal government is composed of three distinct branches: legislative, executive, and judicial, whose powers are vested by the U.S. Constitution in the Congress, the President, and the federal courts, including the Supreme Court, respectively.

  • Executive Branch – The power of the Executive Branch is vested in the President of the United States, who also acts as head of state and Commander-in-Chief of the armed forces.
  • Legislative Branch – Established by Article 1 of the Constitution, the Legislative Branch consists of the House of Representatives and the Senate which together form the United States Congress.
  • Judicial Branch – Where the Executive and Legislative branches are elected by the people, members of the Judicial Branch are appointed by the President and confirmed by the Senate. Article III of the Constitution of the United States guarantees that every person accused of wrongdoing has the right to a fair trial before a competent judge and a jury of one’s peers.
  • Constitution – The Constitution is the Supreme Law of the land. Learn more about this document, its history, and read the full text.
  • Federal Agencies & Commissions – There are hundreds of federal agencies and commissions charged with handling such responsibilities as managing America’s space program, protecting its forests, and gathering intelligence. Research and a full list can be found at
  • White House Briefing Room –  Read the latest news from the White House, watch live and archived events.

Government – State

Federal • State • Local
Click for information about Iowa’s Judicial Branch

The following links provide direct access to items as described. Please contact the web site administrator should you find links that are broken or if there is information you’d like to see posted here which is not.

  • State of Iowa – Home page of the official web site for the State of Iowa
  • Iowa Attorney  General – Linking to Iowa Attorney General Tom Miller’s page will provide additional information and links for consumers, crime victims, businesses, and more including current alerts and news releases.
  • Iowa Department of Natural Resources – The DNR manages fish and wildlife programs, ensures the health of Iowa’s forests and prairies, provides recreational opportunities in Iowa’s state parks; carries out state and federal laws that protect air, land and water through technical assistance, permitting and compliance programs.
  • Iowa Department of Public Health – The IDPH partners with local public health, policy makers, heath care providers, business, and many others to fulfill their mission of promoting and protecting the health of Iowans.
  • Iowa Legislature – The purpose of this Iowa General Assembly Website is to provide a starting point for access to legislative-related information. The information constitutes an invaluable resource in researching Iowa law, public policy, and the process of enacting legislation. Visitors can track legislation and listen to live or archived Senate and House audio and Video.

Property Tax

Hotel/Motel TaxSales Tax

Click to see the "State of the City" document and current property tax divisions.In the state of Iowa, property taxes are paid a year behind the assessment year for which the valuation is effective. For example: January 1, 2017 assessments would be paid in September 2018 and March 2019. For more information, contact the Mahaska County Assessor’s Office,641.673.5805. The office is located in the Mahaska County Courthouse, 106 South 1st Street, Oskaloosa, IA 52577.

This is the FY ’19 property tax division for the City of Oskaloosa:

Helpful links: