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Local taxes › Benton County › Shellsburg

City

Shellsburg

Benton County · How cities work

$3,100 a yearproperty tax on a $200,000 home here, FY27, for every local government ($36.78 per $1,000 of taxable value)1
$1,110 a yearof that goes to the city ($13.20 per $1,000)
$511,379property taxes the city levies, FY27
$975,202city budget, FY27, without city-run utilities (not yet reported)2

Who runs it

The city council passes ordinances, adopts the budget and sets the city’s property tax.

  • Cody RisdalShellsburg City Council At-Large · elected November 4, 2025
  • Jamie HowardShellsburg City Council At-Large · elected November 4, 2025
  • Rockford Lee LubbockShellsburg City Council At-Large · elected November 4, 2025
  • Shadoe VogtShellsburg Mayor · elected November 4, 2025
  • Brian ReevesShellsburg City Council At-Large · elected November 7, 2023
  • Scott HepkerShellsburg City Council At-Large · elected November 7, 2023

Officials are worked out from election results: every member whose four-year term is still running, plus appointments and titles Iowa Funnel has been told about. A resignation may not show yet.

Meetings and agendas

What the council is deciding: each agenda, the resolutions and ordinances on it, and a plain-language summary.

Iowa Funnel doesn’t read this city’s agendas yet. Every council and board posts its agenda at least 24 hours before it meets.

Property taxes

How the bill is collected · What each levy is for

Who gets a property owner’s tax bill in Shellsburg

Homes and businesses in most of Shellsburg pay a combined $36.78 per $1,000 of taxable value (FY27). They pay it all to the Benton County treasurer, who passes each government its share; the city sets and gets only its own piece, $13.20. Estimate your bill.

Rates over time

Per $1,000 of taxable value: the typical combined rate people in Shellsburg pay, and the city government’s own piece of it.

YearCombinedCity’s own
FY20$34.84$12.59
FY21$36.07$13.31
FY22$37.88$14.56
FY23$36.28$12.65
FY24$36.38$12.69
FY25$37.36$13.43
FY26$36.95$13.13
FY27$36.78$13.20
Show the numbers
YearCombinedCity’s own
FY20$34.84$12.59
FY21$36.07$13.31
FY22$37.88$14.56
FY23$36.28$12.65
FY24$36.38$12.69
FY25$37.36$13.43
FY26$36.95$13.13
FY27$36.78$13.20

Compared with places this size3

Shellsburg’s city property tax rate of $13.20 per $1,000 is the 88th lowest of 175 Iowa cities with 660–1,500 people. The middle of the group is $13.20.

Elkader: $27.11Exira: $24.81Laurens: $24.16Dayton: $22.51Correctionville: $19.84Villisca: $19.74Allison: $19.06Dysart: $17.95Greene: $17.91Alden: $17.90Lansing: $17.67Strawberry Point: $17.58Rockwell: $17.54Walnut: $17.46Gowrie: $17.17Colo: $17.14Mapleton: $16.90George: $16.89Fayette: $16.85Adair: $16.84Eddyville: $16.82Oxford: $16.70Buffalo Center: $16.58Bancroft: $16.52Roland: $16.51Eldon: $16.42Monona: $16.41Aplington: $16.34Panora: $16.14Mechanicsville: $16.12Dike: $15.94Armstrong: $15.87Ruthven: $15.84Holstein: $15.81State Center: $15.80Walker: $15.74Earlham: $15.55Shell Rock: $15.52Brooklyn: $15.49Newell: $15.49Riceville: $15.31Neola: $15.30Sidney: $15.19Gilbertville: $15.15Logan: $15.05Stratford: $15.03Griswold: $15.01Readlyn: $14.99Tripoli: $14.99Essex: $14.76Bedford: $14.66Lenox: $14.65Manning: $14.62Dunlap: $14.56Garnavillo: $14.52Maxwell: $14.50Coon Rapids: $14.49Nora Springs: $14.25Kingsley: $14.25Mcgregor: $14.20Primghar: $14.18Sheffield: $14.16Elgin: $14.05Woodward: $14.05Ossian: $13.88Alton: $13.87Montezuma: $13.79Redfield: $13.73Victor: $13.72Gilbert: $13.71Edgewood: $13.64Sioux Rapids: $13.63Donnellson: $13.63Gladbrook: $13.58Clarksville: $13.53Rockford: $13.52Janesville: $13.43Glidden: $13.43Calmar: $13.39Boyden: $13.39Baxter: $13.32Manly: $13.29Anita: $13.28Van Horne: $13.27Conrad: $13.23Springville: $13.22Keota: $13.21De Soto: $13.18Treynor: $13.03Odebolt: $13.00Coggon: $12.99Earlville: $12.90Danville: $12.87Underwood: $12.85New Sharon: $12.80Malvern: $12.79Montrose: $12.78Wellsburg: $12.68Buffalo: $12.68Sanborn: $12.62Stanton: $12.62Hospers: $12.58Hazleton: $12.48West Point: $12.39Hinton: $12.38Preston: $12.38Alburnett: $12.30Hubbard: $12.30Hedrick: $12.22Carson: $12.22Wheatland: $12.18Schaller: $12.14Winfield: $12.04Elkhart: $12.00Afton: $11.96Lowden: $11.93Tabor: $11.88Aurelia: $11.84Merrill: $11.64Morning Sun: $11.50Battle Creek: $11.49Wall Lake: $11.43West Bend: $11.42Dakota City: $11.39Marcus: $11.31Dunkerton: $11.30Whiting: $11.21Melcher-Dallas: $11.21Shelby: $11.17University Heights: $11.12Blairstown: $11.04Manilla: $11.01Hamburg: $10.95Clarence: $10.94Fontanelle: $10.88Cambridge: $10.53Swisher: $10.39Schleswig: $10.39Melbourne: $10.38Elk Run Heights: $10.33Fredericksburg: $10.27Lake Park: $10.25Ventura: $10.22Inwood: $10.22Milo: $10.20Hartford: $10.16Central City: $10.01Newhall: $9.99Graettinger: $9.81Long Grove: $9.59Lake View: $9.39Paullina: $9.21Fairbank: $9.00Winthrop: $8.94Walford: $8.72Keosauqua: $8.58Grand Junction: $8.57Princeton: $8.24Lone Tree: $8.13Lakeside: $8.10Riverside: $8.02Hills: $7.94Fremont: $7.86Larchwood: $7.52North English: $7.49Sloan: $7.49Sully: $7.41Fruitland: $7.21Lawton: $7.10Wayland: $7.07Raymond: $6.85Shueyville: $6.79Arnolds Park: $4.95Okoboji: $3.83Shellsburg: $13.20$3.83 lowest$27.11 highestmiddle
See all 175
#PlaceRate per $1,000People
1Elkader$27.111,192
2Exira$24.81766
3Laurens$24.161,253
4Dayton$22.51766
5Correctionville$19.84759
6Villisca$19.741,106
7Allison$19.06937
8Dysart$17.951,266
9Greene$17.91971
10Alden$17.90738
11Lansing$17.67959
12Strawberry Point$17.581,141
13Rockwell$17.541,044
14Walnut$17.46728
15Gowrie$17.17943
16Colo$17.14856
17Mapleton$16.901,114
18George$16.891,106
19Fayette$16.851,193
20Adair$16.84792
21Eddyville$16.82965
22Oxford$16.70715
23Buffalo Center$16.58839
24Bancroft$16.52677
25Roland$16.511,376
26Eldon$16.42788
27Monona$16.411,462
28Aplington$16.341,088
29Panora$16.141,096
30Mechanicsville$16.12974
31Dike$15.941,293
32Armstrong$15.87847
33Ruthven$15.84710
34Holstein$15.811,475
35State Center$15.801,403
36Walker$15.74671
37Earlham$15.551,411
38Shell Rock$15.521,265
39Brooklyn$15.491,474
40Newell$15.49850
41Riceville$15.31807
42Neola$15.30917
43Sidney$15.191,048
44Gilbertville$15.15792
45Logan$15.051,351
46Stratford$15.03688
47Griswold$15.01975
48Readlyn$14.99857
49Tripoli$14.991,208
50Essex$14.76721
51Bedford$14.661,474
52Lenox$14.651,355
53Manning$14.621,390
54Dunlap$14.561,030
55Garnavillo$14.52751
56Maxwell$14.50862
57Coon Rapids$14.491,258
58Nora Springs$14.251,330
59Kingsley$14.251,394
60Mcgregor$14.20725
61Primghar$14.18893
62Sheffield$14.161,123
63Elgin$14.05676
64Woodward$14.051,383
65Ossian$13.88777
66Alton$13.871,248
67Montezuma$13.791,421
68Redfield$13.73719
69Victor$13.72852
70Gilbert$13.711,397
71Edgewood$13.64908
72Sioux Rapids$13.63722
73Donnellson$13.63859
74Gladbrook$13.58775
75Clarksville$13.531,238
76Rockford$13.52722
77Janesville$13.431,052
78Glidden$13.431,140
79Calmar$13.391,100
80Boyden$13.39694
81Baxter$13.32983
82Manly$13.291,233
83Anita$13.28953
84Van Horne$13.27768
85Conrad$13.231,098
86Springville$13.221,161
87Keota$13.21888
88Shellsburg$13.20987
89De Soto$13.18937
90Treynor$13.031,104
91Odebolt$13.00967
92Coggon$12.99691
93Earlville$12.90713
94Danville$12.87910
95Underwood$12.85973
96New Sharon$12.801,249
97Malvern$12.791,056
98Montrose$12.78734
99Wellsburg$12.68709
100Buffalo$12.681,163
101Sanborn$12.621,463
102Stanton$12.62664
103Hospers$12.58703
104Hazleton$12.48711
105West Point$12.39903
106Hinton$12.38959
107Preston$12.38940
108Alburnett$12.30672
109Hubbard$12.30837
110Hedrick$12.22717
111Carson$12.22772
112Wheatland$12.18765
113Schaller$12.14702
114Winfield$12.041,006
115Elkhart$12.001,079
116Afton$11.96864
117Lowden$11.93767
118Tabor$11.88983
119Aurelia$11.84970
120Merrill$11.64713
121Morning Sun$11.50702
122Battle Creek$11.49683
123Wall Lake$11.43739
124West Bend$11.42770
125Dakota City$11.39764
126Marcus$11.311,069
127Dunkerton$11.30840
128Whiting$11.21725
129Melcher-Dallas$11.211,193
130Shelby$11.17730
131University Heights$11.121,188
132Blairstown$11.04705
133Manilla$11.01756
134Hamburg$10.95863
135Clarence$10.94991
136Fontanelle$10.88684
137Cambridge$10.53844
138Swisher$10.39909
139Schleswig$10.39820
140Melbourne$10.38771
141Elk Run Heights$10.331,061
142Fredericksburg$10.27983
143Lake Park$10.251,155
144Ventura$10.22701
145Inwood$10.22962
146Milo$10.20762
147Hartford$10.16729
148Central City$10.011,254
149Newhall$9.99887
150Graettinger$9.81810
151Long Grove$9.59849
152Lake View$9.391,120
153Paullina$9.21979
154Fairbank$9.001,133
155Winthrop$8.94814
156Walford$8.721,357
157Keosauqua$8.58944
158Grand Junction$8.57715
159Princeton$8.24917
160Lone Tree$8.131,341
161Lakeside$8.10695
162Riverside$8.021,063
163Hills$7.94911
164Fremont$7.86688
165Larchwood$7.52954
166North English$7.491,030
167Sloan$7.491,078
168Sully$7.41891
169Fruitland$7.21928
170Lawton$7.10949
171Wayland$7.07935
172Raymond$6.85754
173Shueyville$6.79725
174Arnolds Park$4.951,214
175Okoboji$3.83729

The $8.10 limit

Shellsburg’s general levy is $8.47 per $1,000 of taxable value in FY27, $0.37 above the limit; it has to come down in steps.4 37 of 934 Iowa cities have a higher general levy. All cities.

FY23 $8.10 · FY24 $8.10 · FY25 $8.47 · FY26 $8.47 · FY27 $8.47 (before FY25, the general levy alone)

Outside the limit: $4.74 more5

  • Debt Service Levy$2.82 · $113,830
  • Total Employee Benefit Levies$1.44 · $55,137
  • Liability, property & self insurance costs$0.47 · $18,085

Tax increment financing (TIF)

$2.0M of taxable value in Shellsburg is in TIF districts’ increment (5% of the city’s taxable value), 2025 valuations, taxed in FY27.6 It budgeted $47,250 in TIF revenue for FY25.

$52,143
$48,339

What that value would raise at each government’s rate, FY277

Taxes on TIF value go to the city’s TIF fund instead of the governments that levy them, including about $21,078 of the city’s own.

  • Vinton-Shellsburg schools$24,940
  • Benton County$12,923
YearTIF revenue
FY16$39,247
FY17$39,389
FY18$39,109
FY19$35,960
FY21$52,143
FY22$50,713
FY23$48,339
Show the numbers
YearTIF revenue
FY16$39,247
FY17$39,389
FY18$39,109
FY19$35,960
FY21$52,143
FY22$50,713
FY23$48,339

The city’s levies, FY27

What the city raises from each levy. The general levy is capped by state law; the others are set aside for one purpose.

  • Consolidate General Fund$323,98963%
  • Debt Service Levy$113,83022%
  • Total Employee Benefit Levies$55,13711%
  • Liability, property & self insurance costs$18,0854%

Budget and spending

Reading a local budget

Where each dollar of Shellsburg’s budget goes, FY26

Business Type / Enterprise: 42¢ of every dollar42¢Debt Service: 16¢ of every dollar16¢Public Works: 13¢ of every dollar13¢Culture and Recreation: 12¢ of every dollar12¢General Government: 9¢ of every dollar9¢Everything else: 8¢ of every dollar8¢

Planned spending from all funds, including city-run utilities like water and sewer (“business type”), which some cities run and others don’t. Transfers between funds are left out. “Cities this size” is the average for the 174 Iowa cities closest in size (660–1,500 people).

Where it goesOf each dollarCities this size (174)
Business Type / Enterprise42¢40¢
Debt Service16¢6¢
Public Works13¢15¢
Culture and Recreation12¢9¢
General Government9¢9¢
Everything else8¢12¢

Planned spending, FY27

All funds: property taxes, utility and other fees, state and federal money. “Business type” is city-run utilities and enterprises like water or sewer.

  • Debt Service$230,28824%
  • Public Works$209,18921%
  • Culture and Recreation$194,53920%
  • General Government$190,37220%
  • Public Safety$105,70011%
  • Capital Projects$35,1144%
  • Community and Economic Development$10,0001%

The state’s FY27 file doesn’t include business type / enterprise yet ($656,629 in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$261,828$214,718
Public Safety$60,250$58,532
Health and Social Services$0$0
General Government$116,335$127,492
Debt Service$189,935$191,100
Culture and Recreation$157,834$121,746
Community and Economic Development$5,000$1,458
Capital Projects$1.1M$916,862
Business Type / Enterprise$620,149$480,026

What it spent each year

FY24 left out8

$2.1M
$1.7M

Debt, reserves and audits

How local debt works · What an audit tells you

What Shellsburg owes

$1.6M at June 30, 2026: $1,639 per resident. 437th most per resident of 939 Iowa places of its kind (the list).9

$2.9M
$1.6M
June 30OwedPer resident
2026$1.6M$1,639
2025$1.8M$1,837
2024$1.9M$2,024
2023$2.1M$2,211
2022$1.7M$1,738
2021$1.8M$1,894
2020$2.3M$2,408
2019$2.6M$2,671
2018$2.0M$2,048
2017$2.2M$2,268
2016$2.2M$2,282
2015$2.4M$2,486
2014$2.7M$2,780
2013$2.8M$2,886
2012$2.4M$2,447
2011$2.9M$2,985
2010$1.8M$1,848
Show the numbers
June 30OwedPer resident
2026$1.6M$1,639
2025$1.8M$1,837
2024$1.9M$2,024
2023$2.1M$2,211
2022$1.7M$1,738
2021$1.8M$1,894
2020$2.3M$2,408
2019$2.6M$2,671
2018$2.0M$2,048
2017$2.2M$2,268
2016$2.2M$2,282
2015$2.4M$2,486
2014$2.7M$2,780
2013$2.8M$2,886
2012$2.4M$2,447
2011$2.9M$2,985
2010$1.8M$1,848

Down 11% since 2010.

The 5% limit10

General obligation debt is $1.6M, 39% of the limit of about $4.1M (5% of $81.1M, the full value of its taxable property in 2024).

3 obligations at June 30, 2026
KindForPaid off byOwed
General ObligationDowntown Streetscape Project - West Pearl Street & Main Street Made $ 60,000.00 annual payment2034$660,000
General ObligationSmith Street Bridge Made annual payment of $ 30,000.002038$510,000
General ObligationAnnual payment on principal $100,000.002032$405,000

General obligation bonds are repaid from property taxes; revenue bonds and loans from the fees or revenue they’re tied to. On the Treasurer’s site

Money in reserve

The state’s budget files don’t include cities’ fund balances11. Shellsburg’s latest audit has them: Annual Examination, period ending Monday, June 30, 2025 (PDF).

Audits12

The latest: Annual Examination for the period ending Monday, June 30, 2025 (PDF), released Tuesday, March 31, 2026, by the Auditor of State.

The report has no Schedule of Findings Iowa Funnel could read.

14 earlier reports for Shellsburg

State money

What the State of Iowa pays the city each year, and whether it has kept up with prices. Does state money keep pace? 13

What the state pays the city every year

Road Use Tax for streets, the commercial and industrial tax “backfill”, and ambulance reimbursement, paid every year by formula: $153,462 in FY25, up 18% since FY19 while prices rose 25%, so it buys 6% less. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$133,391$132,245$135,744$136,481
Commercial and industrial tax replacement (“backfill”)$4,751$4,473$15,442$16,981

Grants and project money

State grants and money for specific projects (roads, development, natural resources) vary with what the city applies for and wins, so they aren’t counted as the state’s regular support.

$1.2M
$81,297
  • Iowa DOT projects$80,00098%
  • State grants$1,2972%
YearGrants and projects
FY19$326,426
FY20$26,065
FY21$51,718
FY22$63,272
FY23$353,325
FY24$1.2M
FY25$81,297
Show the numbers
YearGrants and projects
FY19$326,426
FY20$26,065
FY21$51,718
FY22$63,272
FY23$353,325
FY24$1.2M
FY25$81,297

Has it kept up with prices?

Each source from FY19 to FY25, after inflation.

  • Road Use Tax (streets)−14%$126,990 → $136,481, up 7% since FY19 while prices rose 25%, so it buys 14% less
  • Commercial and industrial tax replacement (“backfill”)+285%$3,516 → $16,981, up 383% since FY19 while prices rose 25%, so it buys 285% more

Collected by the state for the city

The local option sales tax is a city tax voters approved; the state collects it with the state sales tax and sends it back. It isn’t state aid. It’s up 35% since FY19 while prices rose 25%, so it buys 8% more.

$133,098
$98,636

Federal grants, for comparison: $72,669 in FY23.

Business awards

Every award statewide

Elections

Running for mayor and city council

Filing opens Monday, August 23, 2027: in 284 days.

For the Tuesday, November 2, 2027 election, candidates file Monday, August 23, 2027 to Thursday, September 16, 2027 with the county auditor (or the city clerk, if the auditor names the clerk to take them)14.

In a city that can hold a primary, filing runs Monday, August 9, 2027 to Thursday, August 26, 2027.

Most recent: November 4, 2025

City · 2

3 seats: the top 3 win.

Local races from civicAPI and county auditors for Shellsburg; official results are on each county auditor’s site.

Who has filed for Tuesday, November 2, 2027

Filing hasn’t opened. These seats are expected on the ballot.

  • Shellsburg City Council At-Large (2 seats)
    Now held by Brian Reeves, Scott Hepker
  • Shellsburg Mayor
    Now held by Shadoe Vogt

Candidates as county auditors and civicAPI list them; a filing can take a few days to appear here15.

Past ballot measures

None found since 2022.

When a measure can be on the ballot

  • Tuesday, March 2, 2027 · no bond or debt questions
  • Tuesday, September 14, 2027 · no bond or debt questions
  • Tuesday, November 2, 2027 · any question, including bonds
  • Tuesday, March 7, 2028 · no bond or debt questions

Bonds and other borrowing can only go on the November ballot16.

Related places

At the Statehouse and in Congress17

Charlie McClintock (Sen. 42)Thomas Gerhold (Rep. 84)

U.S. House:District 2

Benton CountyVinton-Shellsburg schools