Who runs it
The city council passes ordinances, adopts the budget and sets the city’s property tax.
- Abbie EmhoffRockwell City Council At-Large · elected November 4, 2025
- Bradley MeyerRockwell City Council At-Large · elected November 4, 2025
- Larry WentzRockwell Mayor · elected November 4, 2025
- Tracy WorleyRockwell City Council At-Large · elected November 4, 2025
- Brian KoobRockwell City Council At-Large · elected November 7, 2023
- Jacob DitsworthRockwell 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
Homes and businesses in most of Rockwell pay a combined $37.30 per $1,000 of taxable value (FY27). They pay it all to the Cerro Gordo County treasurer, who passes each government its share; the city sets and gets only its own piece, $17.54. Estimate your bill.
- City of Rockwell$17.5447%
- West Fork schools$13.0135%
- Cerro Gordo County$4.9813%
- North Iowa Area Community College$1.243%
- Cerro Gordo County Assessor$0.431%
- Cerro Gordo County Extension (ISU Extension and Outreach)$0.10<1%
Rates over time
Per $1,000 of taxable value: the typical combined rate people in Rockwell pay, and the city government’s own piece of it.
| Year | Combined | City’s own |
|---|---|---|
| FY20 | $28.80 | $10.29 |
| FY21 | $31.72 | $12.74 |
| FY22 | $32.08 | $13.26 |
| FY23 | $32.92 | $14.39 |
| FY24 | $33.49 | $14.82 |
| FY25 | $34.14 | $15.97 |
| FY26 | $36.31 | $16.54 |
| FY27 | $37.30 | $17.54 |
Show the numbers
| Year | Combined | City’s own |
|---|---|---|
| FY20 | $28.80 | $10.29 |
| FY21 | $31.72 | $12.74 |
| FY22 | $32.08 | $13.26 |
| FY23 | $32.92 | $14.39 |
| FY24 | $33.49 | $14.82 |
| FY25 | $34.14 | $15.97 |
| FY26 | $36.31 | $16.54 |
| FY27 | $37.30 | $17.54 |
Compared with places this size3
Rockwell’s city property tax rate of $17.54 per $1,000 is the 16th highest of 173 Iowa cities with 700–1,600 people. The middle of the group is $13.21.
See all 173
| # | Place | Rate per $1,000 | People |
|---|---|---|---|
| 1 | Elkader | $27.11 | 1,192 |
| 2 | Exira | $24.81 | 766 |
| 3 | Laurens | $24.16 | 1,253 |
| 4 | Dayton | $22.51 | 766 |
| 5 | Correctionville | $19.84 | 759 |
| 6 | Villisca | $19.74 | 1,106 |
| 7 | Traer | $19.56 | 1,547 |
| 8 | Corning | $19.36 | 1,509 |
| 9 | Allison | $19.06 | 937 |
| 10 | Corydon | $18.22 | 1,563 |
| 11 | Dysart | $17.95 | 1,266 |
| 12 | Greene | $17.91 | 971 |
| 13 | Alden | $17.90 | 738 |
| 14 | Lansing | $17.67 | 959 |
| 15 | Strawberry Point | $17.58 | 1,141 |
| 16 | Rockwell | $17.54 | 1,044 |
| 17 | Walnut | $17.46 | 728 |
| 18 | Gowrie | $17.17 | 943 |
| 19 | Colo | $17.14 | 856 |
| 20 | Mapleton | $16.90 | 1,114 |
| 21 | George | $16.89 | 1,106 |
| 22 | Fayette | $16.85 | 1,193 |
| 23 | Adair | $16.84 | 792 |
| 24 | Eddyville | $16.82 | 965 |
| 25 | Nashua | $16.81 | 1,515 |
| 26 | Oxford | $16.70 | 715 |
| 27 | Ackley | $16.63 | 1,538 |
| 28 | Buffalo Center | $16.58 | 839 |
| 29 | Roland | $16.51 | 1,376 |
| 30 | Eldon | $16.42 | 788 |
| 31 | Monona | $16.41 | 1,462 |
| 32 | Aplington | $16.34 | 1,088 |
| 33 | Panora | $16.14 | 1,096 |
| 34 | Mechanicsville | $16.12 | 974 |
| 35 | Dike | $15.94 | 1,293 |
| 36 | Armstrong | $15.87 | 847 |
| 37 | Ruthven | $15.84 | 710 |
| 38 | Holstein | $15.81 | 1,475 |
| 39 | State Center | $15.80 | 1,403 |
| 40 | Earlham | $15.55 | 1,411 |
| 41 | Shell Rock | $15.52 | 1,265 |
| 42 | Brooklyn | $15.49 | 1,474 |
| 43 | Newell | $15.49 | 850 |
| 44 | Riceville | $15.31 | 807 |
| 45 | Neola | $15.30 | 917 |
| 46 | Sidney | $15.19 | 1,048 |
| 47 | Gilbertville | $15.15 | 792 |
| 48 | Logan | $15.05 | 1,351 |
| 49 | Griswold | $15.01 | 975 |
| 50 | Readlyn | $14.99 | 857 |
| 51 | Tripoli | $14.99 | 1,208 |
| 52 | Essex | $14.76 | 721 |
| 53 | Bedford | $14.66 | 1,474 |
| 54 | Lenox | $14.65 | 1,355 |
| 55 | Manning | $14.62 | 1,390 |
| 56 | Dunlap | $14.56 | 1,030 |
| 57 | Garnavillo | $14.52 | 751 |
| 58 | Maxwell | $14.50 | 862 |
| 59 | Coon Rapids | $14.49 | 1,258 |
| 60 | Nora Springs | $14.25 | 1,330 |
| 61 | Kingsley | $14.25 | 1,394 |
| 62 | Mcgregor | $14.20 | 725 |
| 63 | Primghar | $14.18 | 893 |
| 64 | Sheffield | $14.16 | 1,123 |
| 65 | Woodward | $14.05 | 1,383 |
| 66 | Ossian | $13.88 | 777 |
| 67 | Alton | $13.87 | 1,248 |
| 68 | Montezuma | $13.79 | 1,421 |
| 69 | Redfield | $13.73 | 719 |
| 70 | Victor | $13.72 | 852 |
| 71 | Gilbert | $13.71 | 1,397 |
| 72 | Edgewood | $13.64 | 908 |
| 73 | Sioux Rapids | $13.63 | 722 |
| 74 | Donnellson | $13.63 | 859 |
| 75 | Gladbrook | $13.58 | 775 |
| 76 | Clarksville | $13.53 | 1,238 |
| 77 | Rockford | $13.52 | 722 |
| 78 | Janesville | $13.43 | 1,052 |
| 79 | Glidden | $13.43 | 1,140 |
| 80 | Calmar | $13.39 | 1,100 |
| 81 | Baxter | $13.32 | 983 |
| 82 | Manly | $13.29 | 1,233 |
| 83 | Anita | $13.28 | 953 |
| 84 | Van Horne | $13.27 | 768 |
| 85 | Conrad | $13.23 | 1,098 |
| 86 | Springville | $13.22 | 1,161 |
| 87 | Keota | $13.21 | 888 |
| 88 | Shellsburg | $13.20 | 987 |
| 89 | De Soto | $13.18 | 937 |
| 90 | Treynor | $13.03 | 1,104 |
| 91 | Odebolt | $13.00 | 967 |
| 92 | Akron | $12.93 | 1,545 |
| 93 | Earlville | $12.90 | 713 |
| 94 | Danville | $12.87 | 910 |
| 95 | Underwood | $12.85 | 973 |
| 96 | New Sharon | $12.80 | 1,249 |
| 97 | Malvern | $12.79 | 1,056 |
| 98 | Montrose | $12.78 | 734 |
| 99 | Wellsburg | $12.68 | 709 |
| 100 | Buffalo | $12.68 | 1,163 |
| 101 | Sanborn | $12.62 | 1,463 |
| 102 | Hospers | $12.58 | 703 |
| 103 | Hazleton | $12.48 | 711 |
| 104 | West Point | $12.39 | 903 |
| 105 | Hinton | $12.38 | 959 |
| 106 | Preston | $12.38 | 940 |
| 107 | Hubbard | $12.30 | 837 |
| 108 | Hedrick | $12.22 | 717 |
| 109 | Carson | $12.22 | 772 |
| 110 | Wheatland | $12.18 | 765 |
| 111 | Schaller | $12.14 | 702 |
| 112 | Winfield | $12.04 | 1,006 |
| 113 | Elkhart | $12.00 | 1,079 |
| 114 | Afton | $11.96 | 864 |
| 115 | Lowden | $11.93 | 767 |
| 116 | Tabor | $11.88 | 983 |
| 117 | Wellman | $11.88 | 1,531 |
| 118 | Aurelia | $11.84 | 970 |
| 119 | Merrill | $11.64 | 713 |
| 120 | Morning Sun | $11.50 | 702 |
| 121 | Palo | $11.49 | 1,554 |
| 122 | Wall Lake | $11.43 | 739 |
| 123 | West Bend | $11.42 | 770 |
| 124 | Dakota City | $11.39 | 764 |
| 125 | Marcus | $11.31 | 1,069 |
| 126 | Dunkerton | $11.30 | 840 |
| 127 | Whiting | $11.21 | 725 |
| 128 | Melcher-Dallas | $11.21 | 1,193 |
| 129 | Shelby | $11.17 | 730 |
| 130 | University Heights | $11.12 | 1,188 |
| 131 | Blairstown | $11.04 | 705 |
| 132 | Manilla | $11.01 | 756 |
| 133 | Hamburg | $10.95 | 863 |
| 134 | Clarence | $10.94 | 991 |
| 135 | Oakland | $10.85 | 1,519 |
| 136 | Cambridge | $10.53 | 844 |
| 137 | Swisher | $10.39 | 909 |
| 138 | Schleswig | $10.39 | 820 |
| 139 | Melbourne | $10.38 | 771 |
| 140 | Elk Run Heights | $10.33 | 1,061 |
| 141 | Walcott | $10.29 | 1,556 |
| 142 | Fredericksburg | $10.27 | 983 |
| 143 | Lake Park | $10.25 | 1,155 |
| 144 | Ventura | $10.22 | 701 |
| 145 | Inwood | $10.22 | 962 |
| 146 | Milo | $10.20 | 762 |
| 147 | Hartford | $10.16 | 729 |
| 148 | Central City | $10.01 | 1,254 |
| 149 | Newhall | $9.99 | 887 |
| 150 | Graettinger | $9.81 | 810 |
| 151 | Long Grove | $9.59 | 849 |
| 152 | Lake View | $9.39 | 1,120 |
| 153 | Paullina | $9.21 | 979 |
| 154 | Fairbank | $9.00 | 1,133 |
| 155 | Winthrop | $8.94 | 814 |
| 156 | Walford | $8.72 | 1,357 |
| 157 | Keosauqua | $8.58 | 944 |
| 158 | Grand Junction | $8.57 | 715 |
| 159 | Princeton | $8.24 | 917 |
| 160 | Lone Tree | $8.13 | 1,341 |
| 161 | Riverside | $8.02 | 1,063 |
| 162 | Hills | $7.94 | 911 |
| 163 | Larchwood | $7.52 | 954 |
| 164 | North English | $7.49 | 1,030 |
| 165 | Sloan | $7.49 | 1,078 |
| 166 | Sully | $7.41 | 891 |
| 167 | Fruitland | $7.21 | 928 |
| 168 | Lawton | $7.10 | 949 |
| 169 | Wayland | $7.07 | 935 |
| 170 | Raymond | $6.85 | 754 |
| 171 | Shueyville | $6.79 | 725 |
| 172 | Arnolds Park | $4.95 | 1,214 |
| 173 | Okoboji | $3.83 | 729 |
The $8.10 limit
Rockwell’s general levy is $8.04 per $1,000 of taxable value in FY27, $0.06 below the limit.4 406 of 934 Iowa cities have a higher general levy. All cities.
FY23 $8.10 · FY24 $8.10 · FY25 $8.20 · FY26 $8.20 · FY27 $8.04 (before FY25, the general levy alone)
Outside the limit: $9.50 more5
- Debt Service Levy$3.78 · $143,133
- Total Employee Benefit Levies$3.78 · $140,579
- Liability, property & self insurance costs$1.86 · $69,299
- Support of a Local Emerg. Mgmt. Comm.$0.09 · $3,168
Tax increment financing (TIF)
$1.3M of taxable value in Rockwell is in TIF districts’ increment (3% of the city’s taxable value), 2024 valuations, taxed in FY26.6 It budgeted $13,660 in TIF revenue for FY25.
What that value would raise at each government’s rate, FY267
Taxes on TIF value go to the city’s TIF fund instead of the governments that levy them, including about $16,107 of the city’s own.
| Year | TIF revenue |
|---|---|
| FY16 | $2,690 |
| FY17 | $2,807 |
| FY18 | $3,049 |
| FY19 | $4,913 |
| FY20 | $6,006 |
| FY21 | $7,736 |
| FY22 | $7,703 |
| FY23 | $11,423 |
Show the numbers
| Year | TIF revenue |
|---|---|
| FY16 | $2,690 |
| FY17 | $2,807 |
| FY18 | $3,049 |
| FY19 | $4,913 |
| FY20 | $6,006 |
| FY21 | $7,736 |
| FY22 | $7,703 |
| FY23 | $11,423 |
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.
Budget and spending
Where each dollar of Rockwell’s budget goes, FY26
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 172 Iowa cities closest in size (700–1,600 people).
| Where it goes | Of each dollar | Cities this size (172) |
|---|---|---|
| Public Works | 25¢ | 15¢ |
| Business Type / Enterprise | 16¢ | 40¢ |
| General Government | 12¢ | 8¢ |
| Community and Economic Development | 12¢ | 2¢ |
| Culture and Recreation | 12¢ | 9¢ |
| Everything else | 23¢ | 26¢ |
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.
The state’s FY27 file doesn’t include business type / enterprise yet ($231,600 in FY26), so this total is low.
Budget compared with what it spent, FY23
| Function | Budget | Spent |
|---|---|---|
| Public Works | $373,097 | $294,247 |
| Public Safety | $134,921 | $135,307 |
| Health and Social Services | $0 | $0 |
| General Government | $125,820 | $163,917 |
| Debt Service | $143,795 | $143,795 |
| Culture and Recreation | $143,600 | $135,667 |
| Community and Economic Development | $135,000 | $97,717 |
| Capital Projects | $0 | $25,859 |
| Business Type / Enterprise | $212,920 | $153,989 |
What it spent each year
FY24 left out8
Debt, reserves and audits
How local debt works · What an audit tells you
What Rockwell owes
$930,000 at June 30, 2026: $868 per resident. 573rd most per resident of 939 Iowa places of its kind (the list).9
| June 30 | Owed | Per resident |
|---|---|---|
| 2026 | $930,000 | $868 |
| 2025 | $1.1M | $1,036 |
| 2024 | $1.2M | $1,106 |
| 2023 | $1.3M | $1,218 |
| 2022 | $1.4M | $1,326 |
| 2021 | $1.5M | $1,433 |
| 2020 | $1.6M | $1,527 |
| 2019 | $700,000 | $654 |
| 2018 | $745,000 | $696 |
| 2017 | $790,000 | $738 |
| 2016 | $900,734 | $841 |
| 2015 | $963,808 | $900 |
| 2014 | $1.0M | $947 |
| 2013 | $1.1M | $994 |
| 2012 | $1.1M | $1,041 |
| 2011 | $128,721 | $120 |
| 2010 | $129,189 | $121 |
Show the numbers
| June 30 | Owed | Per resident |
|---|---|---|
| 2026 | $930,000 | $868 |
| 2025 | $1.1M | $1,036 |
| 2024 | $1.2M | $1,106 |
| 2023 | $1.3M | $1,218 |
| 2022 | $1.4M | $1,326 |
| 2021 | $1.5M | $1,433 |
| 2020 | $1.6M | $1,527 |
| 2019 | $700,000 | $654 |
| 2018 | $745,000 | $696 |
| 2017 | $790,000 | $738 |
| 2016 | $900,734 | $841 |
| 2015 | $963,808 | $900 |
| 2014 | $1.0M | $947 |
| 2013 | $1.1M | $994 |
| 2012 | $1.1M | $1,041 |
| 2011 | $128,721 | $120 |
| 2010 | $129,189 | $121 |
Up 620% since 2010.
Money in reserve
The state’s budget files don’t include cities’ fund balances10. Rockwell’s latest audit has them: Annual Examination, period ending Monday, June 30, 2025 (PDF).
Audits11
The latest: Annual Examination for the period ending Monday, June 30, 2025 (PDF), released Monday, June 29, 2026, by a CPA firm.
4 earlier reports for Rockwell
- Annual Examination, period ending Sunday, June 30, 2024Thursday, January 9, 2025
- Annual Examination, period ending Friday, June 30, 2023Thursday, June 27, 2024
- Annual Examination, period ending Thursday, June 30, 2022Tuesday, July 25, 2023
- Annual Examination, period ending Wednesday, June 30, 2021Friday, April 15, 2022
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? 12
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: $152,103 in FY25, up 22% since FY19 while prices rose 25%, so it buys 3% less. Grants are below.
Show the numbers
| Source | FY22 | FY23 | FY24 | FY25 |
|---|---|---|---|---|
| Road Use Tax (streets) | $147,250 | $147,382 | $151,282 | $152,103 |
Has it kept up with prices?
Each source from FY19 to FY25, after inflation.
- Road Use Tax (streets)−3%$124,963 → $152,103, up 22% since FY19 while prices rose 25%, so it buys 3% 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 44% since FY19 while prices rose 25%, so it buys 15% more.
Federal grants, for comparison: $74,014 in FY23.
Business awards
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)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 · 2
3 seats: the top 3 win.
- Abbie Emhoff Winner17127.5%
- Tracy Worley Winner15625.1%
- Bradley Meyer Winner12620.3%
- Don O'Connor 11318.2%
- Patrick Hurley 569.0%
- Larry Wentz Unopposed187100.0%
Local races from civicAPI and county auditors for Rockwell; 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 Council At-Large (2 seats)Now held by Brian Koob, Jacob Ditsworth
- Rockwell MayorNow held by Larry Wentz
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
Doug Campbell (Sen. 30)Christian A. Hermanson (Rep. 59)
U.S. House:District 2