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Local taxes › Buena Vista County › Sioux Rapids

City

Sioux Rapids

Buena Vista County · How cities work

$3,000 a yearproperty tax on a $200,000 home here, FY27, for every local government ($35.65 per $1,000 of taxable value)1
$1,150 a yearof that goes to the city ($13.63 per $1,000)
$270,281property taxes the city levies, FY27
$1.7Mcity 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.

  • Christy WernimontSioux Rapids City Council At-Large · elected November 4, 2025
  • Kevin ThompsonSioux Rapids City Council At-Large · elected November 4, 2025
  • Michael KatschmanSioux Rapids Mayor · elected November 4, 2025
  • Susan MatheSioux Rapids City Council At-Large · elected November 4, 2025
  • Lacy GarberdingSioux Rapids City Council At-Large · elected November 7, 2023
  • Michael GundersonSioux Rapids City Council At-Large · elected November 7, 2023
  • Todd ReilingSioux Rapids 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 Sioux Rapids

Homes and businesses in most of Sioux Rapids pay a combined $35.65 per $1,000 of taxable value (FY27). They pay it all to the Buena Vista County treasurer, who passes each government its share; the city sets and gets only its own piece, $13.63. Estimate your bill.

Rates over time

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

YearCombinedCity’s own
FY20$34.36$14.28
FY21$35.48$14.74
FY22$35.03$14.18
FY23$35.04$14.04
FY24$36.61$14.68
FY25$35.74$13.73
FY26$35.40$13.01
FY27$35.65$13.63
Show the numbers
YearCombinedCity’s own
FY20$34.36$14.28
FY21$35.48$14.74
FY22$35.03$14.18
FY23$35.04$14.04
FY24$36.61$14.68
FY25$35.74$13.73
FY26$35.40$13.01
FY27$35.65$13.63

Compared with places this size3

Sioux Rapids’s city property tax rate of $13.63 per $1,000 is the 70th highest of 183 Iowa cities with 480–1,100 people. The middle of the group is $12.78.

Exira: $24.81Rolfe: $22.67Dayton: $22.51Charter Oak: $21.32Correctionville: $19.84Pomeroy: $19.60Allison: $19.06Dumont: $19.04Seymour: $18.78Dexter: $18.69Fonda: $18.52Kanawha: $18.11Swea City: $18.04Greene: $17.91Alden: $17.90Elma: $17.82Dows: $17.70New Hartford: $17.69Lansing: $17.67Rockwell: $17.54Walnut: $17.46Murray: $17.44Gowrie: $17.17Colo: $17.14Adair: $16.84Eddyville: $16.82Elk Horn: $16.78Oxford: $16.70Buffalo Center: $16.58Bancroft: $16.52Titonka: $16.45Eldon: $16.42Early: $16.35Truro: $16.34Mechanicsville: $16.12Scranton: $16.01Armstrong: $15.87Ruthven: $15.84Minden: $15.77Walker: $15.74Newell: $15.49Riceville: $15.31Neola: $15.30Sidney: $15.19Gilbertville: $15.15Stanwood: $15.12Stratford: $15.03Griswold: $15.01Zearing: $14.99Readlyn: $14.99Wyoming: $14.81Hopkinton: $14.79Essex: $14.76Gilmore City: $14.60Dunlap: $14.56Garnavillo: $14.52Maxwell: $14.50Sabula: $14.38Collins: $14.32Clermont: $14.30Moulton: $14.25Mcgregor: $14.20Olin: $14.19Primghar: $14.18Elgin: $14.05Ossian: $13.88Redfield: $13.73Victor: $13.72Edgewood: $13.64Donnellson: $13.63Gladbrook: $13.58Rockford: $13.52Janesville: $13.43Boyden: $13.39Baxter: $13.32Anita: $13.28Van Horne: $13.27Keota: $13.21Shellsburg: $13.20De Soto: $13.18Quasqueton: $13.12Farmington: $13.10Anthon: $13.05Odebolt: $13.00Coggon: $12.99Earlville: $12.90Brighton: $12.88Danville: $12.87Underwood: $12.85Malvern: $12.79Montrose: $12.78Goldfield: $12.73Wellsburg: $12.68Delmar: $12.68Badger: $12.67Stanton: $12.62Hospers: $12.58Everly: $12.51Hazleton: $12.48West Point: $12.39Hinton: $12.38Preston: $12.38Alburnett: $12.30Hubbard: $12.30Moravia: $12.27Hedrick: $12.22Carson: $12.22Wheatland: $12.18Schaller: $12.14Winfield: $12.04Elkhart: $12.00Afton: $11.96Lowden: $11.93Tabor: $11.88Albert City: $11.88Aurelia: $11.84Merrill: $11.64Ellsworth: $11.57Morning Sun: $11.50Battle Creek: $11.49Wall Lake: $11.43West Bend: $11.42Dakota City: $11.39Marcus: $11.31Dunkerton: $11.30Sutherland: $11.25Arcadia: $11.23Whiting: $11.21Shelby: $11.17Blairstown: $11.04Manilla: $11.01Hamburg: $10.95Clarence: $10.94Ireton: $10.93Fontanelle: $10.88Richland: $10.82Grand Mound: $10.78Cambridge: $10.53Swisher: $10.39Schleswig: $10.39Melbourne: $10.38Radcliffe: $10.37Elk Run Heights: $10.33Fredericksburg: $10.27Ventura: $10.22Inwood: $10.22Milo: $10.20Hartford: $10.16What Cheer: $10.01Newhall: $9.99Cumming: $9.85Graettinger: $9.81Breda: $9.80Doon: $9.78Long Grove: $9.59Paullina: $9.21Winthrop: $8.94Crescent: $8.72Ainsworth: $8.62Keosauqua: $8.58Grand Junction: $8.57Princeton: $8.24Gilman: $8.10Kellogg: $8.10Lakeside: $8.10Riverside: $8.02Agency: $7.94Hills: $7.94Fremont: $7.86Larchwood: $7.52North English: $7.49Sloan: $7.49Sully: $7.41Fruitland: $7.21Lawton: $7.10Wayland: $7.07Raymond: $6.85Keystone: $6.80Shueyville: $6.79New Virginia: $5.97Orleans: $4.13Okoboji: $3.83Sioux Rapids: $13.63$3.83 lowest$24.81 highestmiddle
See all 183
#PlaceRate per $1,000People
1Exira$24.81766
2Rolfe$22.67505
3Dayton$22.51766
4Charter Oak$21.32521
5Correctionville$19.84759
6Pomeroy$19.60511
7Allison$19.06937
8Dumont$19.04614
9Seymour$18.78646
10Dexter$18.69631
11Fonda$18.52636
12Kanawha$18.11638
13Swea City$18.04545
14Greene$17.91971
15Alden$17.90738
16Elma$17.82493
17Dows$17.70509
18New Hartford$17.69555
19Lansing$17.67959
20Rockwell$17.541,044
21Walnut$17.46728
22Murray$17.44609
23Gowrie$17.17943
24Colo$17.14856
25Adair$16.84792
26Eddyville$16.82965
27Elk Horn$16.78631
28Oxford$16.70715
29Buffalo Center$16.58839
30Bancroft$16.52677
31Titonka$16.45491
32Eldon$16.42788
33Early$16.35571
34Truro$16.34515
35Mechanicsville$16.12974
36Scranton$16.01496
37Armstrong$15.87847
38Ruthven$15.84710
39Minden$15.77581
40Walker$15.74671
41Newell$15.49850
42Riceville$15.31807
43Neola$15.30917
44Sidney$15.191,048
45Gilbertville$15.15792
46Stanwood$15.12612
47Stratford$15.03688
48Griswold$15.01975
49Zearing$14.99508
50Readlyn$14.99857
51Wyoming$14.81526
52Hopkinton$14.79622
53Essex$14.76721
54Gilmore City$14.60484
55Dunlap$14.561,030
56Garnavillo$14.52751
57Maxwell$14.50862
58Sabula$14.38498
59Collins$14.32503
60Clermont$14.30571
61Moulton$14.25596
62Mcgregor$14.20725
63Olin$14.19652
64Primghar$14.18893
65Elgin$14.05676
66Ossian$13.88777
67Redfield$13.73719
68Victor$13.72852
69Edgewood$13.64908
70Sioux Rapids$13.63722
71Donnellson$13.63859
72Gladbrook$13.58775
73Rockford$13.52722
74Janesville$13.431,052
75Boyden$13.39694
76Baxter$13.32983
77Anita$13.28953
78Van Horne$13.27768
79Keota$13.21888
80Shellsburg$13.20987
81De Soto$13.18937
82Quasqueton$13.12587
83Farmington$13.10583
84Anthon$13.05534
85Odebolt$13.00967
86Coggon$12.99691
87Earlville$12.90713
88Brighton$12.88592
89Danville$12.87910
90Underwood$12.85973
91Malvern$12.791,056
92Montrose$12.78734
93Goldfield$12.73617
94Wellsburg$12.68709
95Delmar$12.68541
96Badger$12.67540
97Stanton$12.62664
98Hospers$12.58703
99Everly$12.51570
100Hazleton$12.48711
101West Point$12.39903
102Hinton$12.38959
103Preston$12.38940
104Alburnett$12.30672
105Hubbard$12.30837
106Moravia$12.27625
107Hedrick$12.22717
108Carson$12.22772
109Wheatland$12.18765
110Schaller$12.14702
111Winfield$12.041,006
112Elkhart$12.001,079
113Afton$11.96864
114Lowden$11.93767
115Tabor$11.88983
116Albert City$11.88627
117Aurelia$11.84970
118Merrill$11.64713
119Ellsworth$11.57495
120Morning Sun$11.50702
121Battle Creek$11.49683
122Wall Lake$11.43739
123West Bend$11.42770
124Dakota City$11.39764
125Marcus$11.311,069
126Dunkerton$11.30840
127Sutherland$11.25628
128Arcadia$11.23588
129Whiting$11.21725
130Shelby$11.17730
131Blairstown$11.04705
132Manilla$11.01756
133Hamburg$10.95863
134Clarence$10.94991
135Ireton$10.93571
136Fontanelle$10.88684
137Richland$10.82532
138Grand Mound$10.78608
139Cambridge$10.53844
140Swisher$10.39909
141Schleswig$10.39820
142Melbourne$10.38771
143Radcliffe$10.37540
144Elk Run Heights$10.331,061
145Fredericksburg$10.27983
146Ventura$10.22701
147Inwood$10.22962
148Milo$10.20762
149Hartford$10.16729
150What Cheer$10.01595
151Newhall$9.99887
152Cumming$9.85527
153Graettinger$9.81810
154Breda$9.80492
155Doon$9.78640
156Long Grove$9.59849
157Paullina$9.21979
158Winthrop$8.94814
159Crescent$8.72626
160Ainsworth$8.62511
161Keosauqua$8.58944
162Grand Junction$8.57715
163Princeton$8.24917
164Gilman$8.10530
165Kellogg$8.10597
166Lakeside$8.10695
167Riverside$8.021,063
168Agency$7.94623
169Hills$7.94911
170Fremont$7.86688
171Larchwood$7.52954
172North English$7.491,030
173Sloan$7.491,078
174Sully$7.41891
175Fruitland$7.21928
176Lawton$7.10949
177Wayland$7.07935
178Raymond$6.85754
179Keystone$6.80616
180Shueyville$6.79725
181New Virginia$5.97499
182Orleans$4.13503
183Okoboji$3.83729

The $8.10 limit

Sioux Rapids’s general levy is $8.10 per $1,000 of taxable value in FY27, at the limit.4 247 of 934 Iowa cities have a higher general levy. All cities.

FY23 $8.10 · FY24 $8.10 · FY25 $8.13 · FY26 $7.97 · FY27 $8.10 (before FY25, the general levy alone)

Outside the limit: $5.53 more5

  • Liability, property & self insurance costs$2.47 · $48,801
  • Debt Service Levy$1.94 · $38,413
  • Total Employee Benefit Levies$1.12 · $22,084
  • Support of a Local Emerg. Mgmt. Comm.$0.01 · $227

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$160,30659%
  • Liability, property & self insurance costs$48,80118%
  • Debt Service Levy$38,41314%
  • Total Employee Benefit Levies$22,0848%
  • Support of a Local Emerg. Mgmt. Comm.$2270%

Budget and spending

Reading a local budget

Where each dollar of Sioux Rapids’s budget goes, FY26

Business Type / Enterprise: 44¢ of every dollar44¢Public Works: 19¢ of every dollar19¢Culture and Recreation: 17¢ of every dollar17¢General Government: 14¢ of every dollar14¢Public Safety: 5¢ of every dollarEverything else: 3¢ of every dollar

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 182 Iowa cities closest in size (480–1,100 people).

Where it goesOf each dollarCities this size (182)
Business Type / Enterprise44¢40¢
Public Works19¢16¢
Culture and Recreation17¢9¢
General Government14¢10¢
Public Safety5¢9¢
Everything else3¢8¢

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.

  • Public Works$554,41932%
  • Culture and Recreation$413,19024%
  • Public Safety$352,90320%
  • General Government$344,82020%
  • Debt Service$39,3582%
  • Community and Economic Development$23,2001%
  • Health and Social Services$2,6000%

The state’s FY27 file doesn’t include business type / enterprise yet ($1.1M in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$204,884$150,920
Public Safety$165,503$171,478
Health and Social Services$2,300$924
General Government$99,063$74,883
Debt Service$36,788$43,217
Culture and Recreation$136,392$95,760
Community and Economic Development$13,500$134,109
Capital Projects$0$0
Business Type / Enterprise$513,125$609,517

What it spent each year

FY24 left out6

$1.8M
$1.5M

Debt, reserves and audits

How local debt works · What an audit tells you

What Sioux Rapids owes

$1.1M at June 30, 2026: $1,537 per resident. 456th most per resident of 939 Iowa places of its kind (the list).7

$1.9M
$1.1M
June 30OwedPer resident
2026$1.1M$1,537
2025$1.3M$1,694
2024$1.4M$1,859
2023$1.5M$2,006
2022$1.6M$2,165
2021$1.6M$2,155
2020$1.7M$2,286
2019$1.8M$2,429
2018$1.9M$2,553
2017$391,169$523
2016$511,243$683
2015$570,214$762
2014$227,078$304
2013$409,595$548
2012$473,300$633
2011$605,944$810
2010$422,642$565
Show the numbers
June 30OwedPer resident
2026$1.1M$1,537
2025$1.3M$1,694
2024$1.4M$1,859
2023$1.5M$2,006
2022$1.6M$2,165
2021$1.6M$2,155
2020$1.7M$2,286
2019$1.8M$2,429
2018$1.9M$2,553
2017$391,169$523
2016$511,243$683
2015$570,214$762
2014$227,078$304
2013$409,595$548
2012$473,300$633
2011$605,944$810
2010$422,642$565

Up 172% since 2010.

The 5% limit8

General obligation debt is $157,000, 7% of the limit of about $2.2M (5% of $44.2M, the full value of its taxable property in 2024).

3 obligations at June 30, 2026
KindForPaid off byOwed
Revenue BondsWater system improvements2038$961,000
General ObligationMunicipal Multi purpose Facility2031$157,000
Capital Leases/Lease to PurchaseLease/Purchase Water Meter from Ferguson thru Government Capital Corp.2026$31,569

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 balances9. Sioux Rapids’s latest audit has them: Annual Examination, period ending Monday, June 30, 2025 (PDF).

Audits10

The latest: Annual Examination for the period ending Monday, June 30, 2025 (PDF), released Friday, May 1, 2026, by a CPA firm.

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

7 earlier reports for Sioux Rapids

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? 11

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: $116,331 in FY25, up 8% since FY19 while prices rose 25%, so it buys 14% less. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$104,072$102,933$105,657$106,230
Commercial and industrial tax replacement (“backfill”)$7,107$6,218$16,918$10,101

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.

$111,285
  • State grants$91,72982%
  • CEBA grants$19,55618%
YearGrants and projects
FY19$21,949
FY20$46,039
FY21$30,109
FY22$3,105
FY23$11,594
FY24$806
FY25$111,285
Show the numbers
YearGrants and projects
FY19$21,949
FY20$46,039
FY21$30,109
FY22$3,105
FY23$11,594
FY24$806
FY25$111,285

Has it kept up with prices?

Each source from FY19 to FY25, after inflation.

  • Road Use Tax (streets)−15%$100,119 → $106,230, up 6% since FY19 while prices rose 25%, so it buys 15% less
  • Commercial and industrial tax replacement (“backfill”)+9%$7,365 → $10,101, up 37% since FY19 while prices rose 25%, so it buys 9% 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 29% since FY19 while prices rose 25%, so it buys 3% more.

$124,236
$110,981

Federal grants, for comparison: $55,623 in FY23.

Business awards

Every award statewide

State economic development awards

1 business has state awards in SIOUX RAPIDS: $500K in grants, loans and tax benefits, for 0 jobs.12

  • Ranco Fertiservice, Inc.
    High Quality Jobs Program · FY25 · Under contract: Building · 0 jobs required
    $500K

Awards 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)13.

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 · 3

2 seats: the top 2 win.

Local races from civicAPI and county auditors for Sioux Rapids; 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.

  • Sioux Rapids City Council At-Large (3 seats)
    Now held by Todd Reiling, Michael Gunderson, Lacy Garberding

Candidates as county auditors and civicAPI list them; a filing can take a few days to appear here14.

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 ballot15.

Related places

At the Statehouse and in Congress16

Lynn Evans (Sen. 3)Megan Jones (Rep. 6)

U.S. House:District 4

Buena Vista CountySioux Central schools