Display
Language
About accessibility
Language
Display
Sign in

Local taxes › Cass County › Wiota

City

Wiota

Cass County · How cities work

$2,510 a yearproperty tax on a $200,000 home here, FY27, for every local government ($29.77 per $1,000 of taxable value)1
$780 a yearof that goes to the city ($9.32 per $1,000)
$26,207property taxes the city levies, FY27
$528,494city 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.

  • Bryon ArmstrongWiota Mayor · elected November 4, 2025
  • Charles BechtoldWiota City Council At-Large · elected November 4, 2025
  • Jenna GrossmanWiota City Council At-Large · elected November 4, 2025
  • Jim FischerWiota City Council At-Large · elected November 4, 2025
  • Janet ReedWiota City Council At-Large · elected November 7, 2023
  • Lawrence HavensWiota 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 Wiota

Homes and businesses in most of Wiota pay a combined $30.44 per $1,000 of taxable value (FY27). They pay it all to the Cass County treasurer, who passes each government its share; the city sets and gets only its own piece, $9.32. Estimate your bill.

  • Atlantic schools$12.7542%
  • City of Wiota$9.3231%
  • Cass County$4.7516%
  • Iowa Western Community College$1.475%
  • Cass County Hospital$1.405%
  • Cass County Assessor$0.522%
  • Cass County Extension (ISU Extension and Outreach)$0.23<1%

Rates over time

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

YearCombinedCity’s own
FY20$34.20$12.31
FY21$34.46$12.64
FY22$33.07$11.41
FY23$32.43$11.73
FY24$31.88$11.23
FY25$29.88$9.55
FY26$28.03$9.52
FY27$29.77$9.32
Show the numbers
YearCombinedCity’s own
FY20$34.20$12.31
FY21$34.46$12.64
FY22$33.07$11.41
FY23$32.43$11.73
FY24$31.88$11.23
FY25$29.88$9.55
FY26$28.03$9.52
FY27$29.77$9.32

Compared with places this size3

Wiota’s city property tax rate of $9.32 per $1,000 is the 58th lowest of 116 Iowa cities with 60–140 people. The middle of the group is $9.33.

Castana: $34.13Dougherty: $25.38Hansell: $23.66Whitten: $22.65Stanley: $20.69Rowan: $19.53Chester: $19.30Bouton: $19.25Ricketts: $19.22Varina: $19.09Sharpsburg: $18.93Grant: $18.71Swaledale: $18.62Derby: $18.13Monmouth: $16.41Blockton: $16.37Waterville: $16.25Popejoy: $15.80Woodburn: $15.59Marne: $15.03Baldwin: $14.91Truesdale: $14.56Ayrshire: $13.55Searsboro: $13.55Ferguson: $13.53Lanesboro: $13.53Clemons: $12.69Cylinder: $12.52Millersburg: $12.40Arion: $12.14East Peru: $11.89Dolliver: $11.85Morley: $11.74Ledyard: $11.74Toronto: $11.68Matlock: $11.44Melrose: $11.27Nodaway: $11.20Promise City: $11.13Masonville: $11.00Somers: $10.99Havelock: $10.95Numa: $10.80Pacific Junction: $10.56Oto: $10.45Bradgate: $10.37North Washington: $10.23Dawson: $10.19Hartwick: $9.90Gray: $9.85Clare: $9.81Rutland: $9.65Superior: $9.58Webster: $9.55Nemaha: $9.53Martinsburg: $9.49Larrabee: $9.41Hamilton: $9.35Floris: $9.29Mitchell: $9.22Westphalia: $9.18Welton: $8.86Archer: $8.84Fraser: $8.81Macksburg: $8.81Andover: $8.28Carpenter: $8.10Chillicothe: $8.10Clio: $8.10Orchard: $8.10Rome: $8.10Scarville: $8.10Shannon City: $8.10Struble: $8.10Turin: $8.10Unionville: $8.10Westfield: $8.10Vincent: $8.09Buckeye: $7.94Gruver: $7.89Redding: $7.86Morrison: $7.86Oyens: $7.86Ralston: $7.86Chatsworth: $7.86Cromwell: $7.81Arispe: $7.71Luzerne: $7.69Westwood: $7.67Kinross: $7.57Bernard: $7.56Bevington: $7.41Garber: $7.35Franklin: $7.31Spring Hill: $7.26Greenville: $7.24Spragueville: $7.20Weldon: $7.18Craig: $7.01Brunsville: $6.95Zwingle: $6.93Pleasant Plain: $6.79Houghton: $6.73Williamson: $6.72Willey: $6.69Lincoln: $6.32Tennant: $6.29Ackworth: $5.90Harper: $5.29Keomah Village: $3.15Mcintire: $2.78Graf: $2.56Centralia: $2.41North Buena Vista: $1.78Balltown: $0.12Wiota: $9.32$0.12 lowest$34.13 highestmiddle
See all 116
#PlaceRate per $1,000People
1Castana$34.13103
2Dougherty$25.3861
3Hansell$23.6685
4Whitten$22.6598
5Stanley$20.6986
6Rowan$19.53118
7Chester$19.30134
8Bouton$19.25125
9Ricketts$19.22105
10Varina$19.0969
11Sharpsburg$18.9369
12Grant$18.7182
13Swaledale$18.62136
14Derby$18.1389
15Monmouth$16.41129
16Blockton$16.37123
17Waterville$16.25112
18Popejoy$15.8076
19Woodburn$15.59133
20Marne$15.03109
21Baldwin$14.9199
22Truesdale$14.5664
23Ayrshire$13.55128
24Searsboro$13.55129
25Ferguson$13.5398
26Lanesboro$13.53112
27Clemons$12.69135
28Cylinder$12.5284
29Millersburg$12.40135
30Arion$12.1499
31East Peru$11.89119
32Dolliver$11.8563
33Morley$11.7494
34Ledyard$11.74118
35Toronto$11.68101
36Matlock$11.4474
37Melrose$11.27110
38Nodaway$11.2074
39Promise City$11.1391
40Masonville$11.0098
41Somers$10.99121
42Havelock$10.95127
43Numa$10.8069
44Pacific Junction$10.5699
45Oto$10.4571
46Bradgate$10.3776
47North Washington$10.23107
48Dawson$10.19110
49Hartwick$9.9091
50Gray$9.8562
51Clare$9.81133
52Rutland$9.65116
53Superior$9.58127
54Webster$9.5594
55Nemaha$9.5365
56Martinsburg$9.49109
57Larrabee$9.41116
58Hamilton$9.35125
59Wiota$9.3291
60Floris$9.29119
61Mitchell$9.22118
62Westphalia$9.18133
63Welton$8.86124
64Archer$8.84116
65Fraser$8.81107
66Macksburg$8.81103
67Andover$8.28106
68Carpenter$8.1092
69Chillicothe$8.1079
70Clio$8.1067
71Orchard$8.1064
72Rome$8.10112
73Scarville$8.1075
74Shannon City$8.1073
75Struble$8.1072
76Turin$8.1069
77Unionville$8.1074
78Westfield$8.10121
79Vincent$8.09125
80Buckeye$7.9482
81Gruver$7.8963
82Redding$7.8664
83Morrison$7.86101
84Oyens$7.8688
85Ralston$7.8676
86Chatsworth$7.8672
87Cromwell$7.81104
88Arispe$7.7195
89Luzerne$7.69111
90Westwood$7.6796
91Kinross$7.5780
92Bernard$7.56117
93Bevington$7.4162
94Garber$7.3576
95Franklin$7.31133
96Spring Hill$7.2668
97Greenville$7.2469
98Spragueville$7.2092
99Weldon$7.18134
100Craig$7.0178
101Brunsville$6.95128
102Zwingle$6.9386
103Pleasant Plain$6.7983
104Houghton$6.73129
105Williamson$6.72126
106Willey$6.6972
107Lincoln$6.32119
108Tennant$6.2983
109Ackworth$5.90117
110Harper$5.29117
111Keomah Village$3.15107
112Mcintire$2.78115
113Graf$2.5676
114Centralia$2.41117
115North Buena Vista$1.78107
116Balltown$0.1278

The $8.10 limit

Wiota’s general levy is $6.63 per $1,000 of taxable value in FY27, $1.47 below the limit.4 872 of 934 Iowa cities have a higher general levy. All cities.

FY23 $8.10 · FY24 $8.10 · FY25 $6.93 · FY26 $6.77 · FY27 $6.63 (before FY25, the general levy alone)

Outside the limit: $2.69 more5

  • Liability, property & self insurance costs$2.69 · $7,558

Tax increment financing (TIF)

Wiota’s TIF revenue, from its reports to the state.

YearTIF revenue
FY23$7,983
Show the numbers
YearTIF revenue
FY23$7,983

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$18,64971%
  • Liability, property & self insurance costs$7,55829%

Budget and spending

Reading a local budget

Where each dollar of Wiota’s budget goes, FY26

Public Works: 78¢ of every dollar78¢Business Type / Enterprise: 8¢ of every dollar8¢Public Safety: 7¢ of every dollarGeneral Government: 5¢ of every dollarDebt Service: 2¢ of every dollarEverything else: 1¢ 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 117 Iowa cities closest in size (60–140 people).

Where it goesOf each dollarCities this size (117)
Public Works78¢31¢
Business Type / Enterprise8¢17¢
Public Safety7¢10¢
General Government5¢29¢
Debt Service2¢1¢
Everything else1¢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$434,31682%
  • Public Safety$44,2888%
  • General Government$26,7505%
  • Culture and Recreation$13,0542%
  • Debt Service$10,0862%

The state’s FY27 file doesn’t include business type / enterprise yet ($47,525 in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$414,860$6,328
Public Safety$20,157$77,859
Health and Social Services$0$0
General Government$14,150$62,647
Debt Service$16,276$10,086
Culture and Recreation$6,300$36,826
Community and Economic Development$925$202,109
Capital Projects$0$0
Business Type / Enterprise$43,108$45,231

What it spent each year

FY24 left out6

$441,086
$143,503

Debt, reserves and audits

How local debt works · What an audit tells you

What Wiota owes

$423,575 at June 30, 2026: $4,655 per resident. 145th most per resident of 939 Iowa places of its kind (the list).7

$498,556
$423,575
June 30OwedPer resident
2026$423,575$4,655
2025$440,878$4,845
2024$457,852$5,031
2023$474,001$5,209
2022$498,556$5,479
2021$409,580$4,501
2020$417,446$4,587
2019$431,388$4,741
2018$14,270$157
2017$21,405$235
2016$28,540$314
2015$35,675$392
2014$42,810$470
2013$49,945$549
2012$57,080$627
2011$0$0
2010$8,428$93
Show the numbers
June 30OwedPer resident
2026$423,575$4,655
2025$440,878$4,845
2024$457,852$5,031
2023$474,001$5,209
2022$498,556$5,479
2021$409,580$4,501
2020$417,446$4,587
2019$431,388$4,741
2018$14,270$157
2017$21,405$235
2016$28,540$314
2015$35,675$392
2014$42,810$470
2013$49,945$549
2012$57,080$627
2011$0$0
2010$8,428$93

Up 4926% since 2010.

The 5% limit8

General obligation debt is $0, 0% of the limit of about $293,766 (5% of $5.9M, the full value of its taxable property in 2024).

2 obligations at June 30, 2026
KindForPaid off byOwed
LoansCapital Project Improvement2058$367,326
LoansFire Engine Loan for the city2032$56,249

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. Wiota’s latest audit has them: Periodic Examination, period ending Friday, March 31, 2023 (PDF).

Audits10

The latest: Periodic Examination for the period ending Friday, March 31, 2023 (PDF), released Thursday, November 30, 2023, by a CPA firm.

2 earlier reports for Wiota

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: $12,924 in FY25, down 14% since FY19 while prices rose 25%, so it buys 31% less. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$13,203$12,523$12,854$12,924

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.

$182,941
$0
    YearGrants and projects
    FY19$90,431
    FY20$0
    FY21$390
    FY22$28,955
    FY23$182,941
    FY24$178,157
    FY25$0
    Show the numbers
    YearGrants and projects
    FY19$90,431
    FY20$0
    FY21$390
    FY22$28,955
    FY23$182,941
    FY24$178,157
    FY25$0

    Has it kept up with prices?

    Each source from FY19 to FY25, after inflation.

    • Road Use Tax (streets)−31%$14,986 → $12,924, down 14% since FY19 while prices rose 25%, so it buys 31% 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 down 14% since FY19 while prices rose 25%, so it buys 31% less.

    $21,535
    $17,284

    Federal grants, for comparison: $130,370 in FY22.

    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)12.

    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 Wiota; 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.

    • Wiota City Council At-Large (2 seats)
      Now held by Janet Reed, Lawrence Havens
    • Wiota Mayor
      Now held by Bryon Armstrong

    Candidates as county auditors and civicAPI list them; a filing can take a few days to appear here13.

    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 ballot14.

    Related places

    At the Statehouse and in Congress15

    Tom Shipley (Sen. 9)Thomas Jay Moore (Rep. 18)

    U.S. House:District 3

    Cass CountyAtlantic schoolsCam schools