Local taxes › Carroll County › Ralston

City

Ralston

Carroll County · How cities work

$2,420 a yearproperty tax on a $200,000 home here, FY27, for every local government ($28.78 per $1,000 of taxable value)1
$660 a yearof that goes to the city ($7.86 per $1,000)
$137,745property taxes the city levies, FY27
$174,792city 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.

  • Casey SmickRalston City Council At-Large · elected November 4, 2025
  • Curtis G. HikeRalston Mayor · elected November 4, 2025
  • Drew SorensenRalston City Council At-Large · elected November 4, 2025
  • Annie JohnstonRalston 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 Ralston

Homes and businesses in most of Ralston pay a combined $25.82 per $1,000 of taxable value (FY27). They pay it all to the Carroll County treasurer, who passes each government its share; the city sets and gets only its own piece, $7.86. Estimate your bill.

Rates over time

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

YearCombinedCity’s own
FY20$24.38$8.72
FY21$23.68$7.81
FY22$24.20$8.61
FY23$24.68$9.08
FY24$25.38$9.24
FY25$23.42$7.78
FY26$24.63$8.10
FY27$25.82$7.86
Show the numbers
YearCombinedCity’s own
FY20$24.38$8.72
FY21$23.68$7.81
FY22$24.20$8.61
FY23$24.68$9.08
FY24$25.38$9.24
FY25$23.42$7.78
FY26$24.63$8.10
FY27$25.82$7.86

Compared with places this size3

Ralston’s city property tax rate of $7.86 per $1,000 is the 25th lowest of 91 Iowa cities with 50–110 people. The middle of the group is $9.44.

Castana: $34.13Dougherty: $25.38Hansell: $23.66Whitten: $22.65Stanley: $20.69Ricketts: $19.22Varina: $19.09Sharpsburg: $18.93Grant: $18.71Derby: $18.13Vining: $16.97Waterville: $16.25Northboro: $15.81Popejoy: $15.80Marne: $15.03Baldwin: $14.91Truesdale: $14.56Yorktown: $14.48Ferguson: $13.53Lanesboro: $13.53Cylinder: $12.52Aredale: $12.19Colwell: $12.14Arion: $12.14Dolliver: $11.85Morley: $11.74Toronto: $11.68Matlock: $11.44Melrose: $11.27Nodaway: $11.20Promise City: $11.13Plover: $11.10Masonville: $11.00Numa: $10.80Pacific Junction: $10.56Oto: $10.45Bradgate: $10.37North Washington: $10.23Dawson: $10.19Guernsey: $10.13Hartwick: $9.90Gray: $9.85Webster: $9.55Nemaha: $9.53Martinsburg: $9.49Kirkman: $9.44Wiota: $9.32Fraser: $8.81Macksburg: $8.81Andover: $8.28Knierim: $8.13Carpenter: $8.10Chillicothe: $8.10Clio: $8.10Orchard: $8.10Rome: $8.10Scarville: $8.10Shannon City: $8.10Struble: $8.10Turin: $8.10Unionville: $8.10Buckeye: $7.94Gruver: $7.89Redding: $7.86Morrison: $7.86Oyens: $7.86Chatsworth: $7.86Cromwell: $7.81Arispe: $7.71Luzerne: $7.69Westwood: $7.67Kinross: $7.57Bevington: $7.41Garber: $7.35Spring Hill: $7.26Greenville: $7.24Spragueville: $7.20Craig: $7.01Zwingle: $6.93Pleasant Plain: $6.79Willey: $6.69Tennant: $6.29Sandyville: $6.06Plano: $4.66Hardy: $4.36Keomah Village: $3.15Graf: $2.56Gibson: $1.88North Buena Vista: $1.78Balltown: $0.12Ralston: $7.86$0.12 lowest$34.13 highestmiddle
See all 91
#PlaceRate per $1,000People
1Castana$34.13103
2Dougherty$25.3861
3Hansell$23.6685
4Whitten$22.6598
5Stanley$20.6986
6Ricketts$19.22105
7Varina$19.0969
8Sharpsburg$18.9369
9Grant$18.7182
10Derby$18.1389
11Vining$16.9753
12Waterville$16.25112
13Northboro$15.8152
14Popejoy$15.8076
15Marne$15.03109
16Baldwin$14.9199
17Truesdale$14.5664
18Yorktown$14.4860
19Ferguson$13.5398
20Lanesboro$13.53112
21Cylinder$12.5284
22Aredale$12.1959
23Colwell$12.1452
24Arion$12.1499
25Dolliver$11.8563
26Morley$11.7494
27Toronto$11.68101
28Matlock$11.4474
29Melrose$11.27110
30Nodaway$11.2074
31Promise City$11.1391
32Plover$11.1052
33Masonville$11.0098
34Numa$10.8069
35Pacific Junction$10.5699
36Oto$10.4571
37Bradgate$10.3776
38North Washington$10.23107
39Dawson$10.19110
40Guernsey$10.1359
41Hartwick$9.9091
42Gray$9.8562
43Webster$9.5594
44Nemaha$9.5365
45Martinsburg$9.49109
46Kirkman$9.4460
47Wiota$9.3291
48Fraser$8.81107
49Macksburg$8.81103
50Andover$8.28106
51Knierim$8.1353
52Carpenter$8.1092
53Chillicothe$8.1079
54Clio$8.1067
55Orchard$8.1064
56Rome$8.10112
57Scarville$8.1075
58Shannon City$8.1073
59Struble$8.1072
60Turin$8.1069
61Unionville$8.1074
62Buckeye$7.9482
63Gruver$7.8963
64Redding$7.8664
65Morrison$7.86101
66Oyens$7.8688
67Ralston$7.8676
68Chatsworth$7.8672
69Cromwell$7.81104
70Arispe$7.7195
71Luzerne$7.69111
72Westwood$7.6796
73Kinross$7.5780
74Bevington$7.4162
75Garber$7.3576
76Spring Hill$7.2668
77Greenville$7.2469
78Spragueville$7.2092
79Craig$7.0178
80Zwingle$6.9386
81Pleasant Plain$6.7983
82Willey$6.6972
83Tennant$6.2983
84Sandyville$6.0659
85Plano$4.6657
86Hardy$4.3655
87Keomah Village$3.15107
88Graf$2.5676
89Gibson$1.8858
90North Buena Vista$1.78107
91Balltown$0.1278

The $8.10 limit

Ralston’s general levy is $7.86 per $1,000 of taxable value in FY27, $0.24 below the limit.4 640 of 934 Iowa cities have a higher general levy. All cities.

FY23 $7.92 · FY24 $8.01 · FY25 $7.78 · FY26 $8.10 · FY27 $7.86 (before FY25, the general levy alone)

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$133,022100%

Budget and spending

Reading a local budget

Where each dollar of Ralston’s budget goes, FY26

Business Type / Enterprise: 50¢ of every dollar50¢Public Works: 17¢ of every dollar17¢General Government: 15¢ of every dollar15¢Public Safety: 8¢ of every dollar8¢Culture and Recreation: 5¢ of every dollarEverything else: 5¢ 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 92 Iowa cities closest in size (50–110 people).

Where it goesOf each dollarCities this size (92)
Business Type / Enterprise50¢14¢
Public Works17¢32¢
General Government15¢32¢
Public Safety8¢11¢
Culture and Recreation5¢6¢
Everything else5¢3¢

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.

  • General Government$55,72732%
  • Public Works$47,77527%
  • Public Safety$36,77021%
  • Culture and Recreation$17,30010%
  • Community and Economic Development$10,0006%
  • Debt Service$6,0203%
  • Health and Social Services$1,2001%

The state’s FY27 file doesn’t include business type / enterprise yet ($164,981 in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$59,500$29,928
Public Safety$21,200$14,367
Health and Social Services$1,000$920
General Government$48,000$33,903
Debt Service$17,240$10,963
Culture and Recreation$16,200$7,686
Community and Economic Development$2,500$0
Capital Projects$120,000$0
Business Type / Enterprise$70,080$59,458

What it spent each year

FY24 left out5

$505,976
$307,118

Debt, reserves and audits

How local debt works · What an audit tells you

What Ralston owes

$142,000 at June 30, 2026: $1,753 per resident. 412th most per resident of 939 Iowa places of its kind (the list).6

$454,660
$142,000
June 30OwedPer resident
2026$142,000$1,753
2025$155,000$1,914
2024$168,000$2,074
2023$365,147$4,508
2022$381,148$4,706
2021$396,148$4,891
2020$454,660$5,613
2019$347,073$4,285
2018$330,275$4,077
2017$39,640$489
2016$0$0
2015$0$0
2014$0$0
2013$0$0
2012$0$0
2011$0$0
2010$0$0
Show the numbers
June 30OwedPer resident
2026$142,000$1,753
2025$155,000$1,914
2024$168,000$2,074
2023$365,147$4,508
2022$381,148$4,706
2021$396,148$4,891
2020$454,660$5,613
2019$347,073$4,285
2018$330,275$4,077
2017$39,640$489
2016$0$0
2015$0$0
2014$0$0
2013$0$0
2012$0$0
2011$0$0
2010$0$0

Up 258% since 2017.

The 5% limit7

General obligation debt is $51,000, 5% of the limit of about $1.1M (5% of $21.1M, the full value of its taxable property in 2024).

2 obligations at June 30, 2026
KindForPaid off byOwed
Revenue BondsDF0386R Water improvements2036$91,000
General ObligationDF0402G Water improvements2036$51,000

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 balances8. Ralston’s latest audit has them: Periodic Examination, period ending Wednesday, March 31, 2021 (PDF).

Audits9

The latest: Periodic Examination for the period ending Wednesday, March 31, 2021 (PDF), released Tuesday, November 23, 2021, by a CPA firm.

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? 10

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: $9,519 in FY25, up 278% since FY19 while prices rose 25%, so it buys 201% more. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Commercial and industrial tax replacement (“backfill”)$9,034$6,670$5,433$5,947
Road Use Tax (streets)$2,750$3,406$3,552$3,572

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.

$1,353
$0
    YearGrants and projects
    FY19$0
    FY20$0
    FY21$0
    FY22$0
    FY23$0
    FY24$1,353
    FY25$0
    Show the numbers
    YearGrants and projects
    FY19$0
    FY20$0
    FY21$0
    FY22$0
    FY23$0
    FY24$1,353
    FY25$0

    Has it kept up with prices?

    Each source from FY19 to FY25, after inflation.

    • Road Use Tax (streets)+13%$2,518 → $3,572, up 42% since FY19 while prices rose 25%, so it buys 13% 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 31% since FY19 while prices rose 25%, so it buys 4% more.

    $16,612
    $16,472

    Federal grants, for comparison: $106,095 in FY24.

    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)11.

    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 Ralston; 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.

    • Ralston City Council At-Large
      Now held by Annie Johnston
    • Ralston Mayor
      Now held by Curtis G. Hike

    Candidates as county auditors and civicAPI list them; a filing can take a few days to appear here12.

    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 ballot13.

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