Local taxes › Calhoun County › Rockwell City

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Rockwell City

Calhoun County · How cities work

$3,360 a yearproperty tax on a $200,000 home here, FY27, for every local government ($39.87 per $1,000 of taxable value)1
$1,750 a yearof that goes to the city ($20.74 per $1,000)
$1.1Mproperty taxes the city levies, FY27
$2.0Mcity 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.

  • Aaron Richard TaylorRockwell City City Council At-Large · elected November 4, 2025
  • Jeff FistlerRockwell City Mayor · elected November 4, 2025
  • Logan HigginsRockwell City City Council At-Large · elected November 4, 2025
  • James H. RokesRockwell City City Council At-Large · elected November 7, 2023
  • Jerry FowlerRockwell City City Council At-Large · elected November 7, 2023
  • Nathan GentryRockwell City 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 Rockwell City

Homes and businesses in most of Rockwell City pay a combined $39.87 per $1,000 of taxable value (FY27). They pay it all to the Calhoun County treasurer, who passes each government its share; the city sets and gets only its own piece, $20.74. Estimate your bill.

Rates over time

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

YearCombinedCity’s own
FY20$41.87$22.39
FY21$42.23$22.70
FY22$38.86$19.55
FY23$42.43$23.18
FY24$44.26$24.96
FY25$43.62$24.49
FY26$44.12$24.79
FY27$39.87$20.74
Show the numbers
YearCombinedCity’s own
FY20$41.87$22.39
FY21$42.23$22.70
FY22$38.86$19.55
FY23$42.43$23.18
FY24$44.26$24.96
FY25$43.62$24.49
FY26$44.12$24.79
FY27$39.87$20.74

Compared with places this size3

Rockwell City’s city property tax rate of $20.74 per $1,000 is the 3rd highest of 98 Iowa cities with 1,500–3,300 people. The middle of the group is $14.10.

Eldora: $26.87Pocahontas: $20.79Bloomfield: $20.41Belmond: $19.86Sibley: $19.77Sac City: $19.69Traer: $19.56Corning: $19.36Lake City: $19.32Corydon: $18.22Toledo: $18.21La Porte City: $18.08Tama: $17.74Clarion: $17.74Britt: $17.72Missouri Valley: $17.68Madrid: $16.93Manson: $16.87Nashua: $16.81Ackley: $16.63West Union: $16.60Audubon: $16.52Monona: $16.41Grundy Center: $16.36Belle Plaine: $16.34Colfax: $16.25Durant: $16.24Lamoni: $16.15Marengo: $16.10Holstein: $15.81Pleasantville: $15.80Postville: $15.68Tipton: $15.54Brooklyn: $15.49Stuart: $15.48Mount Ayr: $15.32Granger: $15.22Sigourney: $15.20Guttenberg: $15.19Sumner: $14.83Woodbine: $14.80Bedford: $14.66Van Meter: $14.60Rock Rapids: $14.57Jesup: $14.31Urbana: $14.20Parkersburg: $14.15Hartley: $14.11Ida Grove: $14.10Guthrie Center: $14.04Lake Mills: $13.82Wilton: $13.62Avoca: $13.51Wapello: $13.29Hudson: $13.19Center Point: $13.19Greenfield: $13.13Hawarden: $13.02Akron: $12.93Leon: $12.93Garner: $12.86Slater: $12.79Bellevue: $12.67Sanborn: $12.62Milford: $12.57New London: $12.56Lisbon: $12.50Dallas Center: $12.42Onawa: $12.32Remsen: $12.32Monroe: $12.28Denver: $12.27Alta: $12.13Reinbeck: $12.10Atkins: $11.99Wellman: $11.88Blue Grass: $11.79Hull: $11.79Columbus Junction: $11.71Cascade: $11.64West Branch: $11.63Mitchellville: $11.54Palo: $11.49Prairie City: $11.38Northwood: $11.28Mediapolis: $11.27Ely: $11.08Ogden: $10.99Farley: $10.91Oakland: $10.85Moville: $10.67Kalona: $10.37Walcott: $10.29West Burlington: $10.15Peosta: $9.82Epworth: $9.42Fairfax: $8.10Rockwell City: $20.74$8.10 lowest$26.87 highestmiddle
See all 98
#PlaceRate per $1,000People
1Eldora$26.872,595
2Pocahontas$20.791,848
3Rockwell City$20.742,185
4Bloomfield$20.412,773
5Belmond$19.862,405
6Sibley$19.772,787
7Sac City$19.691,992
8Traer$19.561,547
9Corning$19.361,509
10Lake City$19.321,656
11Corydon$18.221,563
12Toledo$18.212,372
13La Porte City$18.082,267
14Tama$17.742,997
15Clarion$17.742,751
16Britt$17.722,001
17Missouri Valley$17.682,638
18Madrid$16.932,824
19Manson$16.871,646
20Nashua$16.811,515
21Ackley$16.631,538
22West Union$16.602,435
23Audubon$16.522,008
24Monona$16.411,462
25Grundy Center$16.362,821
26Belle Plaine$16.342,335
27Colfax$16.252,305
28Durant$16.241,798
29Lamoni$16.152,072
30Marengo$16.102,415
31Holstein$15.811,475
32Pleasantville$15.801,696
33Postville$15.682,418
34Tipton$15.543,059
35Brooklyn$15.491,474
36Stuart$15.481,887
37Mount Ayr$15.321,616
38Granger$15.222,095
39Sigourney$15.201,974
40Guttenberg$15.191,804
41Sumner$14.832,032
42Woodbine$14.801,707
43Bedford$14.661,474
44Van Meter$14.601,840
45Rock Rapids$14.572,709
46Jesup$14.312,541
47Urbana$14.201,635
48Parkersburg$14.151,986
49Hartley$14.111,584
50Ida Grove$14.101,988
51Guthrie Center$14.041,579
52Lake Mills$13.822,077
53Wilton$13.622,914
54Avoca$13.511,685
55Wapello$13.292,026
56Hudson$13.192,916
57Center Point$13.192,578
58Greenfield$13.131,988
59Hawarden$13.022,630
60Akron$12.931,545
61Leon$12.931,779
62Garner$12.863,049
63Slater$12.791,626
64Bellevue$12.672,321
65Sanborn$12.621,463
66Milford$12.573,258
67New London$12.561,853
68Lisbon$12.502,238
69Dallas Center$12.421,993
70Onawa$12.322,795
71Remsen$12.321,681
72Monroe$12.282,021
73Denver$12.271,955
74Alta$12.132,039
75Reinbeck$12.101,673
76Atkins$11.992,168
77Wellman$11.881,531
78Blue Grass$11.791,707
79Hull$11.792,459
80Columbus Junction$11.711,794
81Cascade$11.642,396
82West Branch$11.632,876
83Mitchellville$11.542,686
84Palo$11.491,554
85Prairie City$11.381,722
86Northwood$11.282,047
87Mediapolis$11.271,679
88Ely$11.082,371
89Ogden$10.991,970
90Farley$10.911,723
91Oakland$10.851,519
92Moville$10.671,707
93Kalona$10.372,762
94Walcott$10.291,556
95West Burlington$10.153,249
96Peosta$9.822,195
97Epworth$9.422,042
98Fairfax$8.102,937

The $8.10 limit

Rockwell City’s general levy is $7.97 per $1,000 of taxable value in FY27, $0.13 below the limit.4 461 of 934 Iowa cities have a higher general levy. All cities.

FY23 $8.10 · FY24 $8.10 · FY25 $8.21 · FY26 $8.21 · FY27 $7.97 (before FY25, the general levy alone)

Outside the limit: $12.78 more5

  • Debt Service Levy$5.92 · $323,994
  • Total Employee Benefit Levies$4.56 · $243,455
  • Liability, property & self insurance costs$2.30 · $122,688

Tax increment financing (TIF)

$1.4M of taxable value in Rockwell City is in TIF districts’ increment (1% of the city’s taxable value), 2025 valuations, taxed in FY27.6

$3,750
$3,355

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 $20,465 of the city’s own.

  • Calhoun County$7,937
YearTIF revenue
FY16$2,826
FY18$3,750
FY19$3,355
Show the numbers
YearTIF revenue
FY16$2,826
FY18$3,750
FY19$3,355

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$425,24038%
  • Debt Service Levy$323,99429%
  • Total Employee Benefit Levies$243,45522%
  • Liability, property & self insurance costs$122,68811%

Budget and spending

Reading a local budget

Where each dollar of Rockwell City’s budget goes, FY26

Business Type / Enterprise: 48¢ of every dollar48¢Public Works: 16¢ of every dollar16¢Public Safety: 12¢ of every dollar12¢Culture and Recreation: 9¢ of every dollar9¢Debt Service: 7¢ of every dollar7¢Everything else: 7¢ of every dollar7¢

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 97 Iowa cities closest in size (1,500–3,300 people).

Where it goesOf each dollarCities this size (97)
Business Type / Enterprise48¢41¢
Public Works16¢10¢
Public Safety12¢11¢
Culture and Recreation9¢7¢
Debt Service7¢7¢
Everything else7¢9¢

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$595,45030%
  • Public Safety$471,25024%
  • Debt Service$332,00517%
  • Culture and Recreation$300,24015%
  • General Government$207,00010%
  • Community and Economic Development$60,0453%
  • Health and Social Services$9,3500%

The state’s FY27 file doesn’t include business type / enterprise yet ($1.7M in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$487,500$669,422
Public Safety$392,600$390,881
Health and Social Services$11,625$7,218
General Government$158,300$203,771
Debt Service$253,830$0
Culture and Recreation$251,513$200,525
Community and Economic Development$36,150$-18,264
Capital Projects$0$0
Business Type / Enterprise$4.5M$2.8M

What it spent each year

FY24 left out8

$7.9M
$4.7M

Debt, reserves and audits

How local debt works · What an audit tells you

What Rockwell City owes

$10.4M at June 30, 2026: $4,626 per resident. 146th most per resident of 939 Iowa places of its kind (the list).9

$13.5M
$10.4M
June 30OwedPer resident
2026$10.4M$4,626
2025$9.8M$4,396
2024$12.3M$5,489
2023$12.7M$5,680
2022$13.5M$6,021
2021$3.9M$1,725
2020$2.4M$1,071
2019$2.7M$1,205
2018$3.0M$1,355
2017$3.5M$1,544
2016$3.7M$1,663
2015$2.2M$965
2014$1.4M$610
2013$1.2M$549
2012$1.4M$626
2011$1.6M$704
2010$1.5M$681
Show the numbers
June 30OwedPer resident
2026$10.4M$4,626
2025$9.8M$4,396
2024$12.3M$5,489
2023$12.7M$5,680
2022$13.5M$6,021
2021$3.9M$1,725
2020$2.4M$1,071
2019$2.7M$1,205
2018$3.0M$1,355
2017$3.5M$1,544
2016$3.7M$1,663
2015$2.2M$965
2014$1.4M$610
2013$1.2M$549
2012$1.4M$626
2011$1.6M$704
2010$1.5M$681

Up 579% since 2010.

The 5% limit10

General obligation debt is $1.7M, 45% of the limit of about $3.7M (5% of $74.3M, the full value of its taxable property in 2024).

7 obligations at June 30, 2026
KindForPaid off byOwed
Revenue BondsNew Sewer Plant2042$6.8M
General ObligationFire Chassis Street Repair Police Vehicle2046$985,000
Revenue BondsInstalled waterline to Twin Lakes2040$752,000
Revenue BondsNew Lift stations2042$604,000
Revenue BondsSlip lining sewer lines, replacing manholes and grouting 200+ connections.2035$500,000
General ObligationDowntown Reconstruction2028$365,000
General ObligationReplaced two blocks of infrastructure and streets2032$330,000

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. Rockwell City’s latest audit has them: Financial Statement, period ending Sunday, June 30, 2024 (PDF).

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: $328,385 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)$309,045$308,249$316,406$318,157
Commercial and industrial tax replacement (“backfill”)$10,919$7,160$7,160$10,228

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.

$274,244
$0
    YearGrants and projects
    FY19$1,550
    FY20$274,244
    FY21$1,583
    FY22$122,077
    FY23$460
    FY24$20
    FY25$0
    Show the numbers
    YearGrants and projects
    FY19$1,550
    FY20$274,244
    FY21$1,583
    FY22$122,077
    FY23$460
    FY24$20
    FY25$0

    Has it kept up with prices?

    Each source from FY19 to FY25, after inflation.

    • Road Use Tax (streets)−11%$286,276 → $318,157, up 11% since FY19 while prices rose 25%, so it buys 11% less
    • Commercial and industrial tax replacement (“backfill”)−54%$17,656 → $10,228, down 42% since FY19 while prices rose 25%, so it buys 54% 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 86% since FY19 while prices rose 25%, so it buys 49% more.

    $324,628
    $249,903

    Federal grants, for comparison: $308,104 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

    2 seats: the top 2 win.

    Local races from civicAPI and county auditors for Rockwell City; 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.

    • Rockwell City City Council At-Large (3 seats)
      Now held by James H. Rokes, Nathan Gentry, Jerry Fowler

    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