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Local taxes › Delaware County › Delhi

City

Delhi

Delaware County · How cities work

$2,260 a yearproperty tax on a $200,000 home here, FY27, for every local government ($26.84 per $1,000 of taxable value)1
$660 a yearof that goes to the city ($7.81 per $1,000)
$204,362property taxes the city levies, FY27
$668,148city 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.

  • Al FreiburgerDelhi City Council At-Large · elected November 4, 2025
  • Aran KlostermannDelhi City Council At-Large · elected November 4, 2025
  • Craig A. DavisDelhi City Council At-Large · elected November 4, 2025
  • Joe VorwaldDelhi Mayor · elected November 4, 2025
  • Brenda KrumviedeDelhi City Council At-Large · elected November 7, 2023
  • LaRae KoopmannDelhi 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 Delhi

Homes and businesses in most of Delhi pay a combined $26.84 per $1,000 of taxable value (FY27). They pay it all to the Delaware County treasurer, who passes each government its share; the city sets and gets only its own piece, $7.81. Estimate your bill.

Rates over time

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

YearCombinedCity’s own
FY20$30.65$11.24
FY21$30.09$10.89
FY22$31.77$12.73
FY23$30.95$11.88
FY24$29.56$10.38
FY25$28.44$9.43
FY26$28.26$9.31
FY27$26.84$7.81
Show the numbers
YearCombinedCity’s own
FY20$30.65$11.24
FY21$30.09$10.89
FY22$31.77$12.73
FY23$30.95$11.88
FY24$29.56$10.38
FY25$28.44$9.43
FY26$28.26$9.31
FY27$26.84$7.81

Compared with places this size3

Delhi’s city property tax rate of $7.81 per $1,000 is the 16th lowest of 181 Iowa cities with 290–650 people. The middle of the group is $13.03.

Stanhope: $29.10Rolfe: $22.67Elliott: $21.61Charter Oak: $21.32Oxford Junction: $20.84Earling: $20.47Pomeroy: $19.60Fort Atkinson: $19.19Salem: $19.15Dumont: $19.04Seymour: $18.78Dexter: $18.69Fonda: $18.52Massena: $18.23Kanawha: $18.11Swea City: $18.04Elma: $17.82Callender: $17.78Casey: $17.72Dows: $17.70New Hartford: $17.69Vail: $17.66Ringsted: $17.65Emerson: $17.54Murray: $17.44Thompson: $17.25Ashton: $17.17Pierson: $17.12Burt: $17.10Latimer: $16.96Lohrville: $16.95Elk Horn: $16.78Mccallsburg: $16.58Whittemore: $16.54Irwin: $16.46Titonka: $16.45Early: $16.35Truro: $16.34Lewis: $16.25Duncombe: $16.10Bayard: $16.05Scranton: $16.01Granville: $16.00Minden: $15.77Minburn: $15.75Peterson: $15.27Russell: $15.18Stanwood: $15.12Zearing: $14.99Arlington: $14.98Maynard: $14.85Plainfield: $14.84Ryan: $14.84Otho: $14.82Wyoming: $14.81Humeston: $14.80Hopkinton: $14.79Gilmore City: $14.60Sabula: $14.38Garrison: $14.38Lorimor: $14.36Collins: $14.32Clermont: $14.30Moulton: $14.25Ocheyedan: $14.22Olin: $14.19Garwin: $14.08Farragut: $14.07Mystic: $14.01Lime Springs: $13.95Dow City: $13.94Wesley: $13.91Diagonal: $13.91Bussey: $13.83Mondamin: $13.82Livermore: $13.78Fertile: $13.70Albion: $13.58Lamont: $13.57New Albin: $13.55Persia: $13.41Lawler: $13.39Lacona: $13.38Ute: $13.26New Market: $13.25Plymouth: $13.21Bennett: $13.16Quasqueton: $13.12Farmington: $13.10Anthon: $13.05Little Rock: $13.03Lehigh: $12.97Menlo: $12.92Templeton: $12.91Brighton: $12.88Goldfield: $12.73Delmar: $12.68Galva: $12.68Badger: $12.67Martensdale: $12.63Williams: $12.57Norway: $12.53Everly: $12.51Mccausland: $12.45Spillville: $12.40Mingo: $12.31Brandon: $12.29Moravia: $12.27Bonaparte: $12.17Hawkeye: $12.11Colesburg: $11.97Liscomb: $11.96Albert City: $11.88Thornton: $11.86Runnells: $11.79Allerton: $11.72Kelley: $11.69Orient: $11.66Ellsworth: $11.57Terril: $11.48Churdan: $11.31Miles: $11.28Sutherland: $11.25Arcadia: $11.23Milton: $10.98Ireton: $10.93New Vienna: $10.91Letts: $10.91Birmingham: $10.87Charlotte: $10.86Richland: $10.82Grand Mound: $10.78Batavia: $10.77Riverdale: $10.67Bode: $10.64Union: $10.58Calamus: $10.47Lovilia: $10.46Danbury: $10.43Radcliffe: $10.37Stacyville: $10.36Andrew: $10.22Royal: $10.20Bronson: $10.14Rudd: $10.13Floyd: $10.02What Cheer: $10.01Cumming: $9.85Breda: $9.80Doon: $9.78Lynnville: $9.68Salix: $9.63Farnhamville: $9.18Middletown: $9.16Alleman: $9.12Lester: $8.94Crescent: $8.72Ainsworth: $8.62Gilman: $8.10Grandview: $8.10Kellogg: $8.10Lost Nation: $8.10Nichols: $8.10Luana: $7.98Agency: $7.94Klemme: $7.74Beacon: $7.56Sheldahl: $7.56Worthington: $7.50Marquette: $7.08Columbus City: $6.94Donahue: $6.83Keystone: $6.80New Virginia: $5.97Holy Cross: $5.91Conesville: $5.86University Park: $5.27Orleans: $4.13Wahpeton: $3.19West Okoboji: $2.92Delhi: $7.81$2.92 lowest$29.10 highestmiddle
See all 181
#PlaceRate per $1,000People
1Stanhope$29.10354
2Rolfe$22.67505
3Elliott$21.61328
4Charter Oak$21.32521
5Oxford Junction$20.84424
6Earling$20.47394
7Pomeroy$19.60511
8Fort Atkinson$19.19300
9Salem$19.15380
10Dumont$19.04614
11Seymour$18.78646
12Dexter$18.69631
13Fonda$18.52636
14Massena$18.23352
15Kanawha$18.11638
16Swea City$18.04545
17Elma$17.82493
18Callender$17.78361
19Casey$17.72387
20Dows$17.70509
21New Hartford$17.69555
22Vail$17.66383
23Ringsted$17.65346
24Emerson$17.54401
25Murray$17.44609
26Thompson$17.25478
27Ashton$17.17434
28Pierson$17.12335
29Burt$17.10404
30Latimer$16.96477
31Lohrville$16.95366
32Elk Horn$16.78631
33Mccallsburg$16.58356
34Whittemore$16.54478
35Irwin$16.46320
36Titonka$16.45491
37Early$16.35571
38Truro$16.34515
39Lewis$16.25358
40Duncombe$16.10374
41Bayard$16.05402
42Scranton$16.01496
43Granville$16.00302
44Minden$15.77581
45Minburn$15.75317
46Peterson$15.27321
47Russell$15.18475
48Stanwood$15.12612
49Zearing$14.99508
50Arlington$14.98415
51Maynard$14.85466
52Plainfield$14.84392
53Ryan$14.84348
54Otho$14.82417
55Wyoming$14.81526
56Humeston$14.80472
57Hopkinton$14.79622
58Gilmore City$14.60484
59Sabula$14.38498
60Garrison$14.38345
61Lorimor$14.36377
62Collins$14.32503
63Clermont$14.30571
64Moulton$14.25596
65Ocheyedan$14.22424
66Olin$14.19652
67Garwin$14.08469
68Farragut$14.07480
69Mystic$14.01318
70Lime Springs$13.95467
71Dow City$13.94477
72Wesley$13.91382
73Diagonal$13.91331
74Bussey$13.83378
75Mondamin$13.82335
76Livermore$13.78382
77Fertile$13.70300
78Albion$13.58444
79Lamont$13.57429
80New Albin$13.55435
81Persia$13.41292
82Lawler$13.39392
83Lacona$13.38336
84Ute$13.26326
85New Market$13.25381
86Plymouth$13.21368
87Bennett$13.16330
88Quasqueton$13.12587
89Farmington$13.10583
90Anthon$13.05534
91Little Rock$13.03447
92Lehigh$12.97395
93Menlo$12.92347
94Templeton$12.91337
95Brighton$12.88592
96Goldfield$12.73617
97Delmar$12.68541
98Galva$12.68416
99Badger$12.67540
100Martensdale$12.63413
101Williams$12.57299
102Norway$12.53463
103Everly$12.51570
104Mccausland$12.45314
105Spillville$12.40371
106Mingo$12.31314
107Brandon$12.29331
108Moravia$12.27625
109Bonaparte$12.17357
110Hawkeye$12.11429
111Colesburg$11.97379
112Liscomb$11.96292
113Albert City$11.88627
114Thornton$11.86394
115Runnells$11.79467
116Allerton$11.72432
117Kelley$11.69312
118Orient$11.66363
119Ellsworth$11.57495
120Terril$11.48310
121Churdan$11.31359
122Miles$11.28400
123Sutherland$11.25628
124Arcadia$11.23588
125Milton$10.98395
126Ireton$10.93571
127New Vienna$10.91384
128Letts$10.91358
129Birmingham$10.87371
130Charlotte$10.86386
131Richland$10.82532
132Grand Mound$10.78608
133Batavia$10.77434
134Riverdale$10.67385
135Bode$10.64304
136Union$10.58378
137Calamus$10.47348
138Lovilia$10.46456
139Danbury$10.43315
140Radcliffe$10.37540
141Stacyville$10.36436
142Andrew$10.22374
143Royal$10.20379
144Bronson$10.14294
145Rudd$10.13339
146Floyd$10.02297
147What Cheer$10.01595
148Cumming$9.85527
149Breda$9.80492
150Doon$9.78640
151Lynnville$9.68382
152Salix$9.63303
153Farnhamville$9.18364
154Middletown$9.16365
155Alleman$9.12439
156Lester$8.94309
157Crescent$8.72626
158Ainsworth$8.62511
159Gilman$8.10530
160Grandview$8.10431
161Kellogg$8.10597
162Lost Nation$8.10425
163Nichols$8.10317
164Luana$7.98303
165Agency$7.94623
166Delhi$7.81438
167Klemme$7.74429
168Beacon$7.56434
169Sheldahl$7.56312
170Worthington$7.50374
171Marquette$7.08434
172Columbus City$6.94385
173Donahue$6.83336
174Keystone$6.80616
175New Virginia$5.97499
176Holy Cross$5.91348
177Conesville$5.86350
178University Park$5.27476
179Orleans$4.13503
180Wahpeton$3.19337
181West Okoboji$2.92311

The $8.10 limit

Delhi’s general levy is $7.81 per $1,000 of taxable value in FY27, $0.29 below the limit.4 689 of 934 Iowa cities have a higher general levy. All cities.

FY23 $8.10 · FY24 $8.10 · FY25 $8.13 · FY26 $8.05 · FY27 $7.81 (before FY25, the general levy alone)

Tax increment financing (TIF)

$4.0M of taxable value in Delhi is in TIF districts’ increment (13% of the city’s taxable value), 2025 valuations, taxed in FY27.5 It budgeted $92,000 in TIF revenue for FY25.

$96,273

What that value would raise at each government’s rate, FY276

Taxes on TIF value go to the city’s TIF fund instead of the governments that levy them, including about $30,920 of the city’s own.

  • Delaware County$20,054
YearTIF revenue
FY17$6,925
FY18$7,033
FY19$28,066
FY20$18,505
FY21$21,059
FY22$22,406
FY23$96,273
Show the numbers
YearTIF revenue
FY17$6,925
FY18$7,033
FY19$28,066
FY20$18,505
FY21$21,059
FY22$22,406
FY23$96,273

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$203,460100%

Budget and spending

Reading a local budget

Where each dollar of Delhi’s budget goes, FY26

Business Type / Enterprise: 31¢ of every dollar31¢Public Works: 26¢ of every dollar26¢General Government: 14¢ of every dollar14¢Culture and Recreation: 12¢ of every dollar12¢Debt Service: 11¢ of every dollar11¢Everything 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 180 Iowa cities closest in size (290–650 people).

Where it goesOf each dollarCities this size (180)
Business Type / Enterprise31¢39¢
Public Works26¢18¢
General Government14¢14¢
Culture and Recreation12¢9¢
Debt Service11¢4¢
Everything else5¢10¢

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$263,89239%
  • General Government$151,94523%
  • Debt Service$109,98816%
  • Culture and Recreation$80,61512%
  • Public Safety$33,4485%
  • Community and Economic Development$28,2604%

The state’s FY27 file doesn’t include business type / enterprise yet ($304,226 in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$181,100$167,378
Public Safety$32,320$29,139
Health and Social Services$0$0
General Government$109,250$109,394
Debt Service$155,628$106,565
Culture and Recreation$73,590$66,871
Community and Economic Development$13,479$13,238
Capital Projects$550$0
Business Type / Enterprise$249,900$204,632

What it spent each year

FY24 left out7

$1.5M
$1.2M

Debt, reserves and audits

How local debt works · What an audit tells you

What Delhi owes

$1.4M at June 30, 2026: $3,229 per resident. 259th most per resident of 939 Iowa places of its kind (the list).8

$2.0M
$1.4M
June 30OwedPer resident
2026$1.4M$3,229
2025$1.5M$3,660
2024$1.7M$3,957
2023$1.8M$4,185
2022$1.9M$4,586
2021$2.0M$4,833
2020$1.1M$2,576
2019$1.1M$2,655
2018$1.2M$2,779
2017$1.2M$2,860
2016$1.2M$2,900
2015$1.1M$2,681
2014$1.2M$2,900
2013$1.2M$2,945
2012$1.3M$3,102
2011$1.4M$3,301
2010$559,501$1,332
Show the numbers
June 30OwedPer resident
2026$1.4M$3,229
2025$1.5M$3,660
2024$1.7M$3,957
2023$1.8M$4,185
2022$1.9M$4,586
2021$2.0M$4,833
2020$1.1M$2,576
2019$1.1M$2,655
2018$1.2M$2,779
2017$1.2M$2,860
2016$1.2M$2,900
2015$1.1M$2,681
2014$1.2M$2,900
2013$1.2M$2,945
2012$1.3M$3,102
2011$1.4M$3,301
2010$559,501$1,332

Up 142% since 2010.

The 5% limit9

General obligation debt is $699,000, 26% of the limit of about $2.7M (5% of $53.3M, the full value of its taxable property in 2024).

4 obligations at June 30, 2026
KindForPaid off byOwed
General Obligation2020 WATER, SEWER, STREETS2035$670,000
Revenue BondsSewer Improvement Project2040$657,000
General ObligationEconomic Development Grant Note (Thompson Estates)2027$29,000
Revenue BondsSewer Improvement Loan2041$0

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 balances10. Delhi’s latest audit has them: Periodic Examination, period ending Wednesday, March 31, 2021 (PDF).

Audits11

The latest: Special Investigation/Fraud for the period ending Thursday, June 30, 2022 (PDF), released Tuesday, August 6, 2024, by the Auditor of State. It’s a special investigation, done when there are signs money was misused.

2 earlier reports for Delhi

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: $43,862 in FY25, down 0% since FY19 while prices rose 25%, so it buys 21% less. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$43,722$42,523$48,158$43,862
Commercial and industrial tax replacement (“backfill”)$940$17,711––

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.

$100,000
$3,707
  • State grants$3,58097%
  • Iowa Department of Natural Resources$1273%
YearGrants and projects
FY19$5,290
FY20$1,381
FY21$1,591
FY22$100,000
FY23$0
FY24$123
FY25$3,707
Show the numbers
YearGrants and projects
FY19$5,290
FY20$1,381
FY21$1,591
FY22$100,000
FY23$0
FY24$123
FY25$3,707

Has it kept up with prices?

Each source from FY19 to FY25, after inflation.

  • Road Use Tax (streets)−21%$43,996 → $43,862, down 0% since FY19 while prices rose 25%, so it buys 21% 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 62% since FY19 while prices rose 25%, so it buys 29% more.

$66,706

Federal grants, for comparison: $12,000 in FY24.

Business awards

Every award statewide

State economic development awards

Community college new jobs training: 3 contracts since 2003 worth $915K, for 138 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)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.

1 more →

Local races from civicAPI and county auditors for Delhi; 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.

  • Delhi City Council At-Large (2 seats)
    Now held by Brenda Krumviede, LaRae Koopmann
  • Delhi Mayor
    Now held by Joe Vorwald

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

Dan Zumbach (Sen. 34)Craig P. Johnson (Rep. 67)

U.S. House:District 2

Delaware CountyMaquoketa Valley schools