How Lowell is run
Who runs Lowell, what it costs, and where your money goes
The city manager, council pay, the budget, your property tax bill and who provides each service, from Lowell's own public documents. Every number links to its source and says which year it describes. Checked Oct 10, 2026.
Who runs Lowell
The elected mayor heads the city government and appoints its top administrator and department heads. The council passes laws, adopts the budget and sets the tax rate.
What they are paid
Lowell city staff
85 full-time-equivalent positions, including Fire 27. 2026. The city says it employs approximately 85 full-time employees. This is a headcount, not a budget FTE total. City of Lowell
Arkansas has no statewide pay database. The 2026 budget shows payroll by department only, with no pay list by employee. We name pay only for elected officials and the city manager.
Is Lowell in the red?
Cities must pass a balanced budget, so "profit" and "deficit" mean something different here. The useful questions: does the city's everyday money (the general fund) cover its everyday costs, how much does it keep in savings compared with its own target, and how big are its pension and debt bills.
The city's own outlook
The 2026 budget plans a general fund surplus of $1,568 and a city-wide surplus of $12,544 across the general, street and STEP utilities funds. City of Lowell · Jan 1, 2026
Savings against the city's own target
Unassigned general fund balance: $22.4M (2024-12-31). The city's own target: The council commits fund balance by ordinance and may assign amounts to specific purposes, although a formal policy has not been established. Arkansas Legislative Audit · Jan 16, 2026
Why we skip the "budgeted deficit": many cities plan to dip into savings, then spend less than planned. The audited result tells you what really happened.
Where the money comes from and goes
The general fund only: the city's everyday money for FY2026.
Comes from
- City sales tax$6.8M · 46%
- County sales tax$3.3M · 22%
- County turnback$1.3M · 8%
- Franchise taxes$770,000 · 5%
- Fire reserves$715,000 · 5%
- Court transfers$700,000 · 5%
- Other$1.3M · 9%
Goes to (FY2026)
- Fire$4.6M · 31%
- Police$3.5M · 23%
- Administration$3M · 20%
- Transfers$844,000 · 6%
- IT$733,134 · 5%
- Parks$677,712 · 5%
- Planning$628,162 · 4%
- Other$1M · 7%
Your property tax bill: who gets it
Of each property-tax dollar a Lowell homeowner in the Rogers School District paid on the 2025 levy, about 72 cents went to the school district, 17 cents to Benton County and 11 cents to the city. Homes in the Springdale School District part of Lowell pay 53.33 mills.
11¢
of each property-tax dollar goes to the city of Lowell
- Rogers School District41.6 · 72%
- Benton County9.7 · 17%
- City of Lowell5 mills general, 1 mill fire and 0.6 mill police.6.6 · 11%
- Total (mills ($ per $1,000 of assessed value))57.9
2025 property tax rates for a home in Lowell in the Rogers School District (Benton County). Arkansas Department of Finance and Administration: 2025 Millage Report (2026 Collections), Benton County · Mar 1, 2026
See what a Lowell home costs each year, line by line →Who provides your services
Not everything in Lowell is run by the city. Who provides a service decides whose budget pays for it and whose election decides it.
- PoliceThe cityLowell Police DepartmentCity of Lowell
- FireThe cityLowell Fire DepartmentFull-time department with 27 sworn firefighters at two stations.City of Lowell
- Ambulance (EMS)The cityLowell Fire DepartmentParamedic-level emergency medical response and transport.City of Lowell
- WaterAnother agencySpringdale Water UtilitiesServes portions of Lowell.Springdale Water Utilities
- SewerAnother agencyCity of Springdale (under agreement with Lowell)Springdale operates and maintains the sewer system and treats all wastewater collected by it.City of Lowell, Arkansas, Sewer System Trust Fund: Financial Statements, December 31, 2024 and 2023 · Jan 22, 2026
- StreetsThe cityLowell Public Works, Street DivisionCity of Lowell
- ParksThe cityLowell Parks DepartmentCity of Lowell
- Animal servicesThe cityLowell Animal ServicesCity of Lowell · Jan 1, 2026
Compared with similar cities
The cities in this state closest in population that we cover. Read it for scale, not as a ranking: cities provide different services.
| Per city | CamdenAR | MalvernAR | LowellAR | HarrisonAR |
|---|---|---|---|---|
| Residents | 10,127 | 11,144 | 12,184 | 13,802 |
| Top administrator's base pay | $60,000 | Not current (2023) | Not confirmed | Not confirmed |
| Council member pay | Not confirmed | Not current (2023) | Not confirmed | Not confirmed |
| General fund per resident | $916 | $684 | $1,220 | $544 |
| Debt per resident | $134 | $614 | $418 | $1,447 |
| Unfunded pension per resident | $446 | $466 | $583 | $967 |
| City staff per 1,000 residents | — | — | 7.0 | — |
Figures as shown in each city's section, divided by its population. Years differ by state, and pension figures are measured differently in each state (each city page says how).
What Lowell publishes
What a resident can find online today. A "no" is something you can ask the council to publish.
- No: City manager's contract findable onlineLowell has no city manager; the elected mayor runs the city. We found no contract for the finance director. City of Lowell
- Yes: Council votes recorded member by member onlineCouncil minutes list each member's aye or nay vote by name. City of Lowell · Feb 17, 2026
- No: Council pay stated in a public documentWe found no document stating council pay. The 2026 budget has one Administration line labeled Elected, $49,800. City of Lowell · Jan 1, 2026
- No: Employee pay publishedThe 2026 budget shows payroll totals by department only. We found no pay list by employee. City of Lowell · Jan 1, 2026
Questions to ask your council
- The general fund ended 2024 with $22.4 million unassigned, more than the whole 2026 general fund budget of $14.9 million. Should the council set a written reserve target and a plan for the rest?
- General fund revenue was $16.3 million in 2024 while spending was $10.8 million. Why does the 2026 budget plan to spend all of a smaller $14.9 million?
- City and county sales taxes are budgeted at $6.8 million and $3.3 million of $14.9 million in 2026 general fund revenue. How would the city handle a drop in sales tax?
- The city's share of state pension liabilities is $7.1 million. How will rising LOPFI contributions for police and fire be paid?
The fiscal year runs January 1 to December 31. By December 1 the mayor gives the council a proposed budget for the next year, the council discusses it at a meeting, and it must be enacted before February 1. See who is running for council
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