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Local taxes › Butler County › Shell Rock

City

Shell Rock

Butler County · How cities work

$3,220 a yearproperty tax on a $200,000 home here, FY27, for every local government ($38.22 per $1,000 of taxable value)1
$1,310 a yearof that goes to the city ($15.52 per $1,000)
$755,196property taxes the city levies, FY27
$1.6Mcity 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.

  • Garrett SchuldtShell Rock City Council At-Large · elected November 4, 2025
  • Jennifer MillerShell Rock City Council At-Large · elected November 4, 2025
  • Mike KlinefelterShell Rock Mayor · elected November 4, 2025
  • Adam FoxShell Rock City Council At-Large · elected November 7, 2023
  • David E. BeenenShell Rock City Council At-Large · elected November 7, 2023
  • Mark BerglundShell Rock 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 Shell Rock

Homes and businesses in most of Shell Rock pay a combined $38.22 per $1,000 of taxable value (FY27). They pay it all to the Butler County treasurer, who passes each government its share; the city sets and gets only its own piece, $15.52. Estimate your bill.

Rates over time

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

YearCombinedCity’s own
FY20$35.28$15.31
FY21$36.27$15.83
FY22$34.83$14.61
FY23$34.74$15.15
FY24$36.17$15.95
FY25$37.83$15.92
FY26$37.62$15.60
FY27$38.22$15.52
Show the numbers
YearCombinedCity’s own
FY20$35.28$15.31
FY21$36.27$15.83
FY22$34.83$14.61
FY23$34.74$15.15
FY24$36.17$15.95
FY25$37.83$15.92
FY26$37.62$15.60
FY27$38.22$15.52

Compared with places this size3

Shell Rock’s city property tax rate of $15.52 per $1,000 is the 36th highest of 145 Iowa cities with 840–1,900 people. The middle of the group is $13.43.

Elkader: $27.11Laurens: $24.16Pocahontas: $20.79Villisca: $19.74Traer: $19.56Corning: $19.36Lake City: $19.32Allison: $19.06Corydon: $18.22Dysart: $17.95Greene: $17.91Lansing: $17.67Strawberry Point: $17.58Rockwell: $17.54Gowrie: $17.17Colo: $17.14Mapleton: $16.90George: $16.89Manson: $16.87Fayette: $16.85Eddyville: $16.82Nashua: $16.81Ackley: $16.63Roland: $16.51Monona: $16.41Aplington: $16.34Durant: $16.24Panora: $16.14Mechanicsville: $16.12Dike: $15.94Armstrong: $15.87Holstein: $15.81State Center: $15.80Pleasantville: $15.80Earlham: $15.55Brooklyn: $15.49Newell: $15.49Stuart: $15.48Mount Ayr: $15.32Neola: $15.30Guttenberg: $15.19Sidney: $15.19Logan: $15.05Griswold: $15.01Readlyn: $14.99Tripoli: $14.99Woodbine: $14.80Bedford: $14.66Lenox: $14.65Manning: $14.62Van Meter: $14.60Dunlap: $14.56Maxwell: $14.50Coon Rapids: $14.49Nora Springs: $14.25Kingsley: $14.25Urbana: $14.20Primghar: $14.18Sheffield: $14.16Hartley: $14.11Woodward: $14.05Guthrie Center: $14.04Alton: $13.87Montezuma: $13.79Victor: $13.72Gilbert: $13.71Edgewood: $13.64Donnellson: $13.63Clarksville: $13.53Avoca: $13.51Janesville: $13.43Glidden: $13.43Calmar: $13.39Baxter: $13.32Manly: $13.29Anita: $13.28Conrad: $13.23Springville: $13.22Keota: $13.21Shellsburg: $13.20De Soto: $13.18Treynor: $13.03Odebolt: $13.00Akron: $12.93Leon: $12.93Danville: $12.87Underwood: $12.85New Sharon: $12.80Slater: $12.79Malvern: $12.79Buffalo: $12.68Sanborn: $12.62New London: $12.56West Point: $12.39Hinton: $12.38Preston: $12.38Remsen: $12.32Reinbeck: $12.10Winfield: $12.04Elkhart: $12.00Afton: $11.96Tabor: $11.88Wellman: $11.88Aurelia: $11.84Blue Grass: $11.79Columbus Junction: $11.71Palo: $11.49Prairie City: $11.38Marcus: $11.31Mediapolis: $11.27Melcher-Dallas: $11.21University Heights: $11.12Hamburg: $10.95Clarence: $10.94Farley: $10.91Oakland: $10.85Moville: $10.67Cambridge: $10.53Swisher: $10.39Elk Run Heights: $10.33Walcott: $10.29Fredericksburg: $10.27Lake Park: $10.25Inwood: $10.22Central City: $10.01Newhall: $9.99Long Grove: $9.59Lake View: $9.39Paullina: $9.21Fairbank: $9.00Walford: $8.72Keosauqua: $8.58Princeton: $8.24Lone Tree: $8.13Riverside: $8.02Hills: $7.94Larchwood: $7.52North English: $7.49Sloan: $7.49Sully: $7.41Fruitland: $7.21Lawton: $7.10Wayland: $7.07Arnolds Park: $4.95Shell Rock: $15.52$4.95 lowest$27.11 highestmiddle
See all 145
#PlaceRate per $1,000People
1Elkader$27.111,192
2Laurens$24.161,253
3Pocahontas$20.791,848
4Villisca$19.741,106
5Traer$19.561,547
6Corning$19.361,509
7Lake City$19.321,656
8Allison$19.06937
9Corydon$18.221,563
10Dysart$17.951,266
11Greene$17.91971
12Lansing$17.67959
13Strawberry Point$17.581,141
14Rockwell$17.541,044
15Gowrie$17.17943
16Colo$17.14856
17Mapleton$16.901,114
18George$16.891,106
19Manson$16.871,646
20Fayette$16.851,193
21Eddyville$16.82965
22Nashua$16.811,515
23Ackley$16.631,538
24Roland$16.511,376
25Monona$16.411,462
26Aplington$16.341,088
27Durant$16.241,798
28Panora$16.141,096
29Mechanicsville$16.12974
30Dike$15.941,293
31Armstrong$15.87847
32Holstein$15.811,475
33State Center$15.801,403
34Pleasantville$15.801,696
35Earlham$15.551,411
36Shell Rock$15.521,265
37Brooklyn$15.491,474
38Newell$15.49850
39Stuart$15.481,887
40Mount Ayr$15.321,616
41Neola$15.30917
42Guttenberg$15.191,804
43Sidney$15.191,048
44Logan$15.051,351
45Griswold$15.01975
46Readlyn$14.99857
47Tripoli$14.991,208
48Woodbine$14.801,707
49Bedford$14.661,474
50Lenox$14.651,355
51Manning$14.621,390
52Van Meter$14.601,840
53Dunlap$14.561,030
54Maxwell$14.50862
55Coon Rapids$14.491,258
56Nora Springs$14.251,330
57Kingsley$14.251,394
58Urbana$14.201,635
59Primghar$14.18893
60Sheffield$14.161,123
61Hartley$14.111,584
62Woodward$14.051,383
63Guthrie Center$14.041,579
64Alton$13.871,248
65Montezuma$13.791,421
66Victor$13.72852
67Gilbert$13.711,397
68Edgewood$13.64908
69Donnellson$13.63859
70Clarksville$13.531,238
71Avoca$13.511,685
72Janesville$13.431,052
73Glidden$13.431,140
74Calmar$13.391,100
75Baxter$13.32983
76Manly$13.291,233
77Anita$13.28953
78Conrad$13.231,098
79Springville$13.221,161
80Keota$13.21888
81Shellsburg$13.20987
82De Soto$13.18937
83Treynor$13.031,104
84Odebolt$13.00967
85Akron$12.931,545
86Leon$12.931,779
87Danville$12.87910
88Underwood$12.85973
89New Sharon$12.801,249
90Slater$12.791,626
91Malvern$12.791,056
92Buffalo$12.681,163
93Sanborn$12.621,463
94New London$12.561,853
95West Point$12.39903
96Hinton$12.38959
97Preston$12.38940
98Remsen$12.321,681
99Reinbeck$12.101,673
100Winfield$12.041,006
101Elkhart$12.001,079
102Afton$11.96864
103Tabor$11.88983
104Wellman$11.881,531
105Aurelia$11.84970
106Blue Grass$11.791,707
107Columbus Junction$11.711,794
108Palo$11.491,554
109Prairie City$11.381,722
110Marcus$11.311,069
111Mediapolis$11.271,679
112Melcher-Dallas$11.211,193
113University Heights$11.121,188
114Hamburg$10.95863
115Clarence$10.94991
116Farley$10.911,723
117Oakland$10.851,519
118Moville$10.671,707
119Cambridge$10.53844
120Swisher$10.39909
121Elk Run Heights$10.331,061
122Walcott$10.291,556
123Fredericksburg$10.27983
124Lake Park$10.251,155
125Inwood$10.22962
126Central City$10.011,254
127Newhall$9.99887
128Long Grove$9.59849
129Lake View$9.391,120
130Paullina$9.21979
131Fairbank$9.001,133
132Walford$8.721,357
133Keosauqua$8.58944
134Princeton$8.24917
135Lone Tree$8.131,341
136Riverside$8.021,063
137Hills$7.94911
138Larchwood$7.52954
139North English$7.491,030
140Sloan$7.491,078
141Sully$7.41891
142Fruitland$7.21928
143Lawton$7.10949
144Wayland$7.07935
145Arnolds Park$4.951,214

The $8.10 limit

Shell Rock’s general levy is $8.34 per $1,000 of taxable value in FY27, $0.24 above the limit; it has to come down in steps.4 76 of 934 Iowa cities have a higher general levy. All cities.

FY23 $8.10 · FY24 $8.10 · FY25 $8.51 · FY26 $8.34 · FY27 $8.34 (before FY25, the general levy alone)

Outside the limit: $7.18 more5

  • Debt Service Levy$3.44 · $195,633
  • Liability, property & self insurance costs$2.31 · $106,641
  • Total Employee Benefit Levies$1.44 · $66,470

Tax increment financing (TIF)

$4.7M of taxable value in Shell Rock is in TIF districts’ increment (9% of the city’s taxable value), 2025 valuations, taxed in FY27.6 It budgeted $182,000 in TIF revenue for FY25.

$201,852

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 $56,678 of the city’s own.

  • Butler County$28,091
YearTIF revenue
FY16$99,256
FY17$150,607
FY18$137,626
FY19$116,997
FY20$127,905
FY21$127,941
FY22$156,520
FY23$201,852
Show the numbers
YearTIF revenue
FY16$99,256
FY17$150,607
FY18$137,626
FY19$116,997
FY20$127,905
FY21$127,941
FY22$156,520
FY23$201,852

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$385,63451%
  • Debt Service Levy$195,63326%
  • Liability, property & self insurance costs$106,64114%
  • Total Employee Benefit Levies$66,4709%

Budget and spending

Reading a local budget

Where each dollar of Shell Rock’s budget goes, FY26

Business Type / Enterprise: 30¢ of every dollar30¢Culture and Recreation: 16¢ of every dollar16¢Debt Service: 14¢ of every dollar14¢Public Works: 13¢ of every dollar13¢General Government: 12¢ of every dollar12¢Everything else: 14¢ of every dollar14¢

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 144 Iowa cities closest in size (840–1,900 people).

Where it goesOf each dollarCities this size (144)
Business Type / Enterprise30¢41¢
Culture and Recreation16¢9¢
Debt Service14¢6¢
Public Works13¢13¢
General Government12¢7¢
Everything else14¢24¢

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.

  • Culture and Recreation$334,67121%
  • Debt Service$280,92518%
  • Public Works$268,86217%
  • General Government$237,86915%
  • Community and Economic Development$168,66911%
  • Public Safety$150,4509%
  • Capital Projects$140,5269%
  • Health and Social Services$3,5000%

The state’s FY27 file doesn’t include business type / enterprise yet ($598,481 in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$264,506$203,674
Public Safety$145,150$134,572
Health and Social Services$3,500$2,250
General Government$197,592$226,568
Debt Service$282,770$282,533
Culture and Recreation$272,291$259,661
Community and Economic Development$99,920$98,170
Capital Projects$269,233$69,398
Business Type / Enterprise$574,876$374,935

What it spent each year

FY24 left out8

$4.1M

Debt, reserves and audits

How local debt works · What an audit tells you

What Shell Rock owes

$2.2M at June 30, 2026: $1,743 per resident. 414th most per resident of 939 Iowa places of its kind (the list).9

$3.1M
$2.2M
June 30OwedPer resident
2026$2.2M$1,743
2025$2.4M$1,924
2024$2.7M$2,110
2023$2.9M$2,283
2022$3.1M$2,453
2021$2.5M$1,948
2020$2.8M$2,177
2019$1.0M$800
2018$1.3M$994
2017$1.5M$1,187
2016$1.7M$1,376
2015$2.0M$1,554
2014$1.2M$978
2013$1.4M$1,108
2012$1.6M$1,234
2011$1.8M$1,420
2010$365,000$288
Show the numbers
June 30OwedPer resident
2026$2.2M$1,743
2025$2.4M$1,924
2024$2.7M$2,110
2023$2.9M$2,283
2022$3.1M$2,453
2021$2.5M$1,948
2020$2.8M$2,177
2019$1.0M$800
2018$1.3M$994
2017$1.5M$1,187
2016$1.7M$1,376
2015$2.0M$1,554
2014$1.2M$978
2013$1.4M$1,108
2012$1.6M$1,234
2011$1.8M$1,420
2010$365,000$288

Up 505% since 2010.

The 5% limit10

General obligation debt is $2.2M, 40% of the limit of about $5.5M (5% of $110.6M, the full value of its taxable property in 2024).

3 obligations at June 30, 2026
KindForPaid off byOwed
General ObligationAquatic Center Bonds2039$1.5M
General ObligationCenter Street and 2021 Street Construction2032$485,000
General Obligationpublic buildings: ESB & CITY HALL2030$240,000

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. Shell Rock’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 Friday, November 7, 2025, by a CPA firm.

13 earlier reports for Shell Rock

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: $180,080 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)$175,978$174,491$179,108$180,080

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.

$159,292
$0
    YearGrants and projects
    FY19$14,314
    FY20$159,292
    FY21$72,788
    FY22$5,841
    FY23$0
    FY24$0
    FY25$0
    Show the numbers
    YearGrants and projects
    FY19$14,314
    FY20$159,292
    FY21$72,788
    FY22$5,841
    FY23$0
    FY24$0
    FY25$0

    Has it kept up with prices?

    Each source from FY19 to FY25, after inflation.

    • Road Use Tax (streets)−14%$167,425 → $180,080, up 8% since FY19 while prices rose 25%, so it buys 14% less

    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 68% since FY19 while prices rose 25%, so it buys 34% more.

    $140,127
    $128,971

    Federal grants, for comparison: $95,321 in FY23.

    Business awards

    Every award statewide

    State economic development awards

    3 businesses have state awards in SHELL ROCK: $8.2M in grants, loans and tax benefits, for 174 jobs. Closed projects promised 93 jobs; 93 were there at the end.14

    • Feldmeier Equipment, Inc.
      High Quality Jobs Program · FY24 · Not going ahead: Declined or withdrawn · 26 jobs required
      $1.0M
    • Unverferth Manufacturing Co., Inc.
      High Quality Jobs Program · FY22 · Under contract: Keeping the jobs · 30 jobs required, 30 reported
      $650K
    • Shell Rock Soy Processing LLC
      High Quality Jobs Program · FY21 · Under contract: Keeping the jobs · 51 jobs required, 51 reported
      $4.1M
    • TrinityRail Maintenance Services, Inc.
      High Quality Jobs Program · FY19 · Closed: Met its contract · 93 jobs required, 93 at the end
      $3.5M

    Community college new jobs training: 14 contracts since 2002 worth $6.7M, for 604 pledged jobs.

    Awards statewide

    Elections

    Running for mayor and city council

    Filing opens Monday, August 23, 2027: in 285 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)15.

    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

    2 seats: the top 2 win.

    Local races from civicAPI and county auditors for Shell Rock; 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.

    • Shell Rock City Council At-Large (3 seats)
      Now held by David E. Beenen, Adam Fox, Mark Berglund
    • Shell Rock Mayor
      Now held by Mike Klinefelter

    Candidates as county auditors and civicAPI list them; a filing can take a few days to appear here16.

    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 ballot17.

    Related places

    At the Statehouse and in Congress18

    Sandy Salmon (Sen. 29)Pat Grassley (Rep. 57)

    U.S. House:District 2

    Butler CountyWaverly-Shell Rock schools