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Local taxes › Delaware County › Earlville

City

Earlville

Delaware County · How cities work

$2,690 a yearproperty tax on a $200,000 home here, FY27, for every local government ($32.00 per $1,000 of taxable value)1
$1,090 a yearof that goes to the city ($12.90 per $1,000)
$343,827property taxes the city levies, FY27
$1.9Mcity 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.

  • Anthony GiorgentiEarlville City Council At-Large · elected November 4, 2025
  • Dale SmockEarlville City Council At-Large · elected November 4, 2025
  • Dean ConradEarlville City Council At-Large · elected November 4, 2025
  • Shannon RichardsonEarlville Mayor · elected November 4, 2025
  • Jim SalowEarlville City Council At-Large · elected November 7, 2023
  • Madi KuhensEarlville 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 Earlville

Homes and businesses in most of Earlville pay a combined $32.00 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, $12.90. Estimate your bill.

  • City of Earlville$12.9040%
  • Maquoketa Valley schools$9.6730%
  • Delaware County$5.7918%
  • Delaware County Hospital$1.836%
  • Northeast Iowa Community College$1.043%
  • Delaware County Assessor$0.532%
  • Delaware County Extension (ISU Extension and Outreach)$0.18<1%
  • Delaware-Manchester Cemetery$0.07<1%

Rates over time

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

YearCombinedCity’s own
FY20$31.70$12.22
FY21$31.45$12.18
FY22$31.91$12.81
FY23$31.95$12.81
FY24$31.64$12.40
FY25$32.03$12.95
FY26$32.04$13.02
FY27$32.00$12.90
Show the numbers
YearCombinedCity’s own
FY20$31.70$12.22
FY21$31.45$12.18
FY22$31.91$12.81
FY23$31.95$12.81
FY24$31.64$12.40
FY25$32.03$12.95
FY26$32.04$13.02
FY27$32.00$12.90

Compared with places this size3

Earlville’s city property tax rate of $12.90 per $1,000 is the 92nd highest of 187 Iowa cities with 480–1,100 people. The middle of the group is $12.87.

Exira: $24.81Rolfe: $22.67Dayton: $22.51Charter Oak: $21.32Correctionville: $19.84Pomeroy: $19.60Allison: $19.06Dumont: $19.04Seymour: $18.78Dexter: $18.69Fonda: $18.52Kanawha: $18.11Swea City: $18.04Greene: $17.91Alden: $17.90Elma: $17.82Dows: $17.70New Hartford: $17.69Lansing: $17.67Rockwell: $17.54Walnut: $17.46Murray: $17.44Thompson: $17.25Gowrie: $17.17Colo: $17.14Latimer: $16.96Adair: $16.84Eddyville: $16.82Elk Horn: $16.78Oxford: $16.70Buffalo Center: $16.58Whittemore: $16.54Bancroft: $16.52Titonka: $16.45Eldon: $16.42Early: $16.35Truro: $16.34Mechanicsville: $16.12Scranton: $16.01Armstrong: $15.87Ruthven: $15.84Minden: $15.77Walker: $15.74Newell: $15.49Riceville: $15.31Neola: $15.30Sidney: $15.19Gilbertville: $15.15Stanwood: $15.12Stratford: $15.03Griswold: $15.01Zearing: $14.99Readlyn: $14.99Wyoming: $14.81Hopkinton: $14.79Essex: $14.76Gilmore City: $14.60Dunlap: $14.56Garnavillo: $14.52Maxwell: $14.50Sabula: $14.38Collins: $14.32Clermont: $14.30Moulton: $14.25Mcgregor: $14.20Olin: $14.19Primghar: $14.18Farragut: $14.07Elgin: $14.05Dow City: $13.94Ossian: $13.88Redfield: $13.73Victor: $13.72Edgewood: $13.64Sioux Rapids: $13.63Donnellson: $13.63Gladbrook: $13.58Rockford: $13.52Janesville: $13.43Boyden: $13.39Baxter: $13.32Anita: $13.28Van Horne: $13.27Keota: $13.21Shellsburg: $13.20De Soto: $13.18Quasqueton: $13.12Farmington: $13.10Anthon: $13.05Odebolt: $13.00Coggon: $12.99Brighton: $12.88Danville: $12.87Underwood: $12.85Malvern: $12.79Montrose: $12.78Goldfield: $12.73Wellsburg: $12.68Delmar: $12.68Badger: $12.67Stanton: $12.62Hospers: $12.58Everly: $12.51Hazleton: $12.48West Point: $12.39Hinton: $12.38Preston: $12.38Alburnett: $12.30Hubbard: $12.30Moravia: $12.27Hedrick: $12.22Carson: $12.22Wheatland: $12.18Schaller: $12.14Winfield: $12.04Afton: $11.96Lowden: $11.93Tabor: $11.88Albert City: $11.88Aurelia: $11.84Merrill: $11.64Ellsworth: $11.57Morning Sun: $11.50Battle Creek: $11.49Wall Lake: $11.43West Bend: $11.42Dakota City: $11.39Marcus: $11.31Dunkerton: $11.30Sutherland: $11.25Arcadia: $11.23Whiting: $11.21Shelby: $11.17Blairstown: $11.04Manilla: $11.01Hamburg: $10.95Clarence: $10.94Ireton: $10.93Fontanelle: $10.88Richland: $10.82Grand Mound: $10.78Cambridge: $10.53Swisher: $10.39Schleswig: $10.39Melbourne: $10.38Radcliffe: $10.37Elk Run Heights: $10.33Fredericksburg: $10.27Ventura: $10.22Inwood: $10.22Milo: $10.20Hartford: $10.16What Cheer: $10.01Newhall: $9.99Cumming: $9.85Graettinger: $9.81Breda: $9.80Doon: $9.78Long Grove: $9.59Paullina: $9.21Winthrop: $8.94Crescent: $8.72Ainsworth: $8.62Keosauqua: $8.58Grand Junction: $8.57Princeton: $8.24Gilman: $8.10Kellogg: $8.10Lakeside: $8.10Riverside: $8.02Agency: $7.94Hills: $7.94Fremont: $7.86Larchwood: $7.52North English: $7.49Sully: $7.41Fruitland: $7.21Lawton: $7.10Wayland: $7.07Raymond: $6.85Keystone: $6.80Shueyville: $6.79New Virginia: $5.97University Park: $5.27Orleans: $4.13Okoboji: $3.83Earlville: $12.90$3.83 lowest$24.81 highestmiddle
See all 187
#PlaceRate per $1,000People
1Exira$24.81766
2Rolfe$22.67505
3Dayton$22.51766
4Charter Oak$21.32521
5Correctionville$19.84759
6Pomeroy$19.60511
7Allison$19.06937
8Dumont$19.04614
9Seymour$18.78646
10Dexter$18.69631
11Fonda$18.52636
12Kanawha$18.11638
13Swea City$18.04545
14Greene$17.91971
15Alden$17.90738
16Elma$17.82493
17Dows$17.70509
18New Hartford$17.69555
19Lansing$17.67959
20Rockwell$17.541,044
21Walnut$17.46728
22Murray$17.44609
23Thompson$17.25478
24Gowrie$17.17943
25Colo$17.14856
26Latimer$16.96477
27Adair$16.84792
28Eddyville$16.82965
29Elk Horn$16.78631
30Oxford$16.70715
31Buffalo Center$16.58839
32Whittemore$16.54478
33Bancroft$16.52677
34Titonka$16.45491
35Eldon$16.42788
36Early$16.35571
37Truro$16.34515
38Mechanicsville$16.12974
39Scranton$16.01496
40Armstrong$15.87847
41Ruthven$15.84710
42Minden$15.77581
43Walker$15.74671
44Newell$15.49850
45Riceville$15.31807
46Neola$15.30917
47Sidney$15.191,048
48Gilbertville$15.15792
49Stanwood$15.12612
50Stratford$15.03688
51Griswold$15.01975
52Zearing$14.99508
53Readlyn$14.99857
54Wyoming$14.81526
55Hopkinton$14.79622
56Essex$14.76721
57Gilmore City$14.60484
58Dunlap$14.561,030
59Garnavillo$14.52751
60Maxwell$14.50862
61Sabula$14.38498
62Collins$14.32503
63Clermont$14.30571
64Moulton$14.25596
65Mcgregor$14.20725
66Olin$14.19652
67Primghar$14.18893
68Farragut$14.07480
69Elgin$14.05676
70Dow City$13.94477
71Ossian$13.88777
72Redfield$13.73719
73Victor$13.72852
74Edgewood$13.64908
75Sioux Rapids$13.63722
76Donnellson$13.63859
77Gladbrook$13.58775
78Rockford$13.52722
79Janesville$13.431,052
80Boyden$13.39694
81Baxter$13.32983
82Anita$13.28953
83Van Horne$13.27768
84Keota$13.21888
85Shellsburg$13.20987
86De Soto$13.18937
87Quasqueton$13.12587
88Farmington$13.10583
89Anthon$13.05534
90Odebolt$13.00967
91Coggon$12.99691
92Earlville$12.90713
93Brighton$12.88592
94Danville$12.87910
95Underwood$12.85973
96Malvern$12.791,056
97Montrose$12.78734
98Goldfield$12.73617
99Wellsburg$12.68709
100Delmar$12.68541
101Badger$12.67540
102Stanton$12.62664
103Hospers$12.58703
104Everly$12.51570
105Hazleton$12.48711
106West Point$12.39903
107Hinton$12.38959
108Preston$12.38940
109Alburnett$12.30672
110Hubbard$12.30837
111Moravia$12.27625
112Hedrick$12.22717
113Carson$12.22772
114Wheatland$12.18765
115Schaller$12.14702
116Winfield$12.041,006
117Afton$11.96864
118Lowden$11.93767
119Tabor$11.88983
120Albert City$11.88627
121Aurelia$11.84970
122Merrill$11.64713
123Ellsworth$11.57495
124Morning Sun$11.50702
125Battle Creek$11.49683
126Wall Lake$11.43739
127West Bend$11.42770
128Dakota City$11.39764
129Marcus$11.311,069
130Dunkerton$11.30840
131Sutherland$11.25628
132Arcadia$11.23588
133Whiting$11.21725
134Shelby$11.17730
135Blairstown$11.04705
136Manilla$11.01756
137Hamburg$10.95863
138Clarence$10.94991
139Ireton$10.93571
140Fontanelle$10.88684
141Richland$10.82532
142Grand Mound$10.78608
143Cambridge$10.53844
144Swisher$10.39909
145Schleswig$10.39820
146Melbourne$10.38771
147Radcliffe$10.37540
148Elk Run Heights$10.331,061
149Fredericksburg$10.27983
150Ventura$10.22701
151Inwood$10.22962
152Milo$10.20762
153Hartford$10.16729
154What Cheer$10.01595
155Newhall$9.99887
156Cumming$9.85527
157Graettinger$9.81810
158Breda$9.80492
159Doon$9.78640
160Long Grove$9.59849
161Paullina$9.21979
162Winthrop$8.94814
163Crescent$8.72626
164Ainsworth$8.62511
165Keosauqua$8.58944
166Grand Junction$8.57715
167Princeton$8.24917
168Gilman$8.10530
169Kellogg$8.10597
170Lakeside$8.10695
171Riverside$8.021,063
172Agency$7.94623
173Hills$7.94911
174Fremont$7.86688
175Larchwood$7.52954
176North English$7.491,030
177Sully$7.41891
178Fruitland$7.21928
179Lawton$7.10949
180Wayland$7.07935
181Raymond$6.85754
182Keystone$6.80616
183Shueyville$6.79725
184New Virginia$5.97499
185University Park$5.27476
186Orleans$4.13503
187Okoboji$3.83729

The $8.10 limit

Earlville’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 $8.10 · FY24 $8.10 · FY25 $8.10 · FY26 $8.10 · FY27 $7.86 (before FY25, the general levy alone)

Outside the limit: $5.04 more5

  • Total Employee Benefit Levies$2.44 · $64,926
  • Liability, property & self insurance costs$2.14 · $56,936
  • Debt Service Levy$0.46 · $12,324

Tax increment financing (TIF)

Earlville’s TIF revenue, from its reports to the state. It budgeted $22,000 in TIF revenue for FY24.

$145,497
$127,374
YearTIF revenue
FY16$87,026
FY17$85,912
FY18$71,140
FY19$85,667
FY20$88,919
FY21$101,233
FY22$145,497
FY23$127,374
Show the numbers
YearTIF revenue
FY16$87,026
FY17$85,912
FY18$71,140
FY19$85,667
FY20$88,919
FY21$101,233
FY22$145,497
FY23$127,374

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$209,37361%
  • Total Employee Benefit Levies$64,92619%
  • Liability, property & self insurance costs$56,93617%
  • Debt Service Levy$12,3244%

Budget and spending

Reading a local budget

Where each dollar of Earlville’s budget goes, FY26

Business Type / Enterprise: 60¢ of every dollar60¢Public Works: 21¢ of every dollar21¢Culture and Recreation: 6¢ of every dollarGeneral Government: 6¢ of every dollarPublic Safety: 4¢ of every dollarEverything else: 3¢ 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 186 Iowa cities closest in size (480–1,100 people).

Where it goesOf each dollarCities this size (186)
Business Type / Enterprise60¢40¢
Public Works21¢17¢
Culture and Recreation6¢9¢
General Government6¢10¢
Public Safety4¢9¢
Everything else3¢8¢

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.

  • Capital Projects$850,00046%
  • Public Works$520,40028%
  • Culture and Recreation$176,0159%
  • General Government$145,6008%
  • Public Safety$130,3007%
  • Debt Service$24,0001%
  • Community and Economic Development$14,0001%
  • Health and Social Services$1,0000%

The state’s FY27 file doesn’t include business type / enterprise yet ($1.5M in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$468,000$175,948
Public Safety$96,500$76,271
Health and Social Services$1,000$4,200
General Government$128,950$88,523
Debt Service$71,400$68,084
Culture and Recreation$112,770$151,314
Community and Economic Development$9,000$5,512
Capital Projects$0$0
Business Type / Enterprise$947,500$883,728

What it spent each year

FY24 left out6

$2.1M
$1.8M

Debt, reserves and audits

How local debt works · What an audit tells you

What Earlville owes

$22,000 at June 30, 2026: $31 per resident. 712th most per resident of 939 Iowa places of its kind (the list).7

$675,000
$22,000
June 30OwedPer resident
2026$22,000$31
2025$91,095$127
2024$155,095$217
2023$218,095$305
2022$279,095$390
2021$193,095$270
2020$291,970$408
2019$435,575$608
2018$572,294$799
2017$67,000$94
2016$216,000$302
2015$299,000$418
2014$438,000$612
2013$564,000$788
2012$675,000$943
2011$138,650$194
2010$194,500$272
Show the numbers
June 30OwedPer resident
2026$22,000$31
2025$91,095$127
2024$155,095$217
2023$218,095$305
2022$279,095$390
2021$193,095$270
2020$291,970$408
2019$435,575$608
2018$572,294$799
2017$67,000$94
2016$216,000$302
2015$299,000$418
2014$438,000$612
2013$564,000$788
2012$675,000$943
2011$138,650$194
2010$194,500$272

Down 89% since 2010.

Money in reserve

The state’s budget files don’t include cities’ fund balances8. Earlville’s latest audit has them: Annual Examination, period ending Monday, June 30, 2025 (PDF).

Audits9

The latest: Annual Examination for the period ending Monday, June 30, 2025 (PDF), released Wednesday, October 29, 2025, by a CPA firm.

14 earlier reports for Earlville

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: $115,838 in FY25, up 3% since FY19 while prices rose 25%, so it buys 18% less. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$101,369$98,529$101,137$101,686
Commercial and industrial tax replacement (“backfill”)$15,160$4,438$11,878$14,152

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.

$28,387
$5,534
  • State grants$4,54082%
  • STATE LIBRARY$99418%
YearGrants and projects
FY19$28,387
FY20$0
FY21$19,338
FY22$3,961
FY23$0
FY24$4,791
FY25$5,534
Show the numbers
YearGrants and projects
FY19$28,387
FY20$0
FY21$19,338
FY22$3,961
FY23$0
FY24$4,791
FY25$5,534

Has it kept up with prices?

Each source from FY19 to FY25, after inflation.

  • Road Use Tax (streets)−23%$104,899 → $101,686, down 3% since FY19 while prices rose 25%, so it buys 23% less
  • Commercial and industrial tax replacement (“backfill”)+60%$7,059 → $14,152, up 100% since FY19 while prices rose 25%, so it buys 60% 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 57% since FY19 while prices rose 25%, so it buys 25% more.

$110,707

Federal grants, for comparison: $96,667 in FY24.

Business awards

Every award statewide

State economic development awards

Community college new jobs training: 2 contracts since 2003 worth $481K, for 59 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)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

3 seats: the top 3 win.

Local races from civicAPI and county auditors for Earlville; 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.

  • Earlville City Council At-Large (2 seats)
    Now held by Jim Salow, Madi Kuhens
  • Earlville Mayor
    Now held by Shannon Richardson

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.

Related places

At the Statehouse and in Congress14

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

U.S. House:District 2

Delaware CountyMaquoketa Valley schools