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Local taxes › Dickinson County › West Okoboji

City

West Okoboji

Dickinson County · How cities work

$1,560 a yearproperty tax on a $200,000 home here, FY27, for every local government ($18.57 per $1,000 of taxable value)1
$250 a yearof that goes to the city ($2.92 per $1,000)
$749,539property taxes the city levies, FY27
$1.5Mcity 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.

  • Craig MinerWest Okoboji Mayor · elected November 4, 2025
  • Darlene PowersWest Okoboji City Council At-Large · elected November 4, 2025
  • Mike PaxtonWest Okoboji City Council At-Large · elected November 4, 2025
  • Mike OlsonWest Okoboji City Council At-Large · elected November 7, 2023
  • Paul B. SiehWest Okoboji City Council At-Large · elected November 7, 2023
  • Robert HeinWest Okoboji 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 West Okoboji

Homes and businesses in most of West Okoboji pay a combined $18.55 per $1,000 of taxable value (FY27). They pay it all to the Dickinson County treasurer, who passes each government its share; the city sets and gets only its own piece, $2.92. Estimate your bill.

  • Okoboji schools$9.2350%
  • City of West Okoboji$2.9216%
  • Great Lakes Sanitary Sewer$2.5013%
  • Dickinson County$1.9010%
  • Iowa Lakes Community College$1.277%
  • Dickinson County Hospital$0.483%
  • Dickinson County Assessor$0.18<1%
  • Dickinson County Extension (ISU Extension and Outreach)$0.07<1%

Rates over time

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

YearCombinedCity’s own
FY20$19.29$3.00
FY21$19.73$3.07
FY22$19.33$3.00
FY23$18.96$3.01
FY24$20.03$3.01
FY25$21.40$2.92
FY26$19.14$3.01
FY27$18.57$2.92
Show the numbers
YearCombinedCity’s own
FY20$19.29$3.00
FY21$19.73$3.07
FY22$19.33$3.00
FY23$18.96$3.01
FY24$20.03$3.01
FY25$21.40$2.92
FY26$19.14$3.01
FY27$18.57$2.92

Compared with places this size3

West Okoboji’s city property tax rate of $2.92 per $1,000 is the lowest of 195 Iowa cities with 210–470 people. The middle of the group is $12.31.

Stanhope: $29.10Fenton: $22.05Coulter: $21.80Elliott: $21.61Oxford Junction: $20.84Earling: $20.47Alta Vista: $19.88Arthur: $19.86Fort Atkinson: $19.19Salem: $19.15Cumberland: $18.42Massena: $18.23Callender: $17.78Casey: $17.72Vail: $17.66Ringsted: $17.65Emerson: $17.54Ashton: $17.17Pierson: $17.12Burt: $17.10Pisgah: $17.09Lohrville: $16.95Lakota: $16.84Marble Rock: $16.78Auburn: $16.65Mccallsburg: $16.58Irwin: $16.46Lewis: $16.25Corwith: $16.22Deep River: $16.18Waucoma: $16.17Duncombe: $16.10Bayard: $16.05Granville: $16.00Minburn: $15.75Peterson: $15.27Greeley: $15.23Arlington: $14.98Riverton: $14.94Marathon: $14.89Maynard: $14.85Plainfield: $14.84Ryan: $14.84Otho: $14.82Ladora: $14.74Bagley: $14.63Garrison: $14.38Halbur: $14.37Lorimor: $14.36Crystal Lake: $14.36Kimballton: $14.27Ocheyedan: $14.22Steamboat Rock: $14.19Mystic: $14.01Wesley: $13.91Diagonal: $13.91Bussey: $13.83Mondamin: $13.82Livermore: $13.78Fertile: $13.70Stockport: $13.68Kellerton: $13.60Albion: $13.58Quimby: $13.58Lamont: $13.57New Albin: $13.55Meservey: $13.43Persia: $13.41Lawler: $13.39Lacona: $13.38Leland: $13.31Ute: $13.26New Market: $13.25Plymouth: $13.21Harcourt: $13.21Bennett: $13.16Ridgeway: $13.10Farmersburg: $13.09Clutier: $13.03Little Rock: $13.03Lehigh: $12.97Menlo: $12.92Templeton: $12.91Silver City: $12.87Martelle: $12.83Malcom: $12.82Galva: $12.68Martensdale: $12.63Blencoe: $12.57Williams: $12.57Maurice: $12.56Norway: $12.53Clearfield: $12.50Kensett: $12.47Mccausland: $12.45Spillville: $12.40Modale: $12.34Mingo: $12.31Brandon: $12.29Blakesburg: $12.21Cushing: $12.18Bonaparte: $12.17Macedonia: $12.12Hawkeye: $12.11Paton: $12.09Kiron: $12.03Colesburg: $11.97Liscomb: $11.96New Providence: $11.88Thornton: $11.86Allerton: $11.72Atalissa: $11.71Cantril: $11.69Kelley: $11.69Orient: $11.66Cincinnati: $11.57Delta: $11.52Terril: $11.48Westside: $11.45Holland: $11.37Churdan: $11.31Mallard: $11.28Miles: $11.28Renwick: $11.16Milton: $10.98New Vienna: $10.91Letts: $10.91Goose Lake: $10.89Birmingham: $10.87Charlotte: $10.86Yale: $10.85Batavia: $10.77Hornick: $10.74Riverdale: $10.67Bode: $10.64Union: $10.58Cleghorn: $10.49Calamus: $10.47Lovilia: $10.46Danbury: $10.43Lytton: $10.38Stacyville: $10.36Rhodes: $10.36Dedham: $10.28Deloit: $10.28Protivin: $10.28Andrew: $10.22Royal: $10.20Bronson: $10.14Rudd: $10.13La Motte: $10.09Defiance: $10.05Floyd: $10.02Panama: $9.85Grafton: $9.83Lynnville: $9.68Ionia: $9.65Salix: $9.63Luxemburg: $9.58Rippey: $9.42Farnhamville: $9.18Middletown: $9.16Alleman: $9.12Lester: $8.94Harvey: $8.71Rowley: $8.31Fostoria: $8.10Lost Nation: $8.10Low Moor: $8.10Bertram: $8.10Grandview: $8.10Nichols: $8.10Laurel: $8.10Luana: $7.98Lockridge: $7.92Delhi: $7.81Klemme: $7.74Pulaski: $7.58Beacon: $7.56Sheldahl: $7.56Fredonia: $7.55Worthington: $7.50Harpers Ferry: $7.49Alvord: $7.41Marquette: $7.08Columbus City: $6.94Donahue: $6.83Libertyville: $6.60Keswick: $6.49Crawfordsville: $6.44Holy Cross: $5.91Conesville: $5.86Maharishi Vedic City: $3.87Wahpeton: $3.19West Okoboji: $2.92$2.92 lowest$29.10 highestmiddle
See all 195
#PlaceRate per $1,000People
1Stanhope$29.10354
2Fenton$22.05250
3Coulter$21.80220
4Elliott$21.61328
5Oxford Junction$20.84424
6Earling$20.47394
7Alta Vista$19.88219
8Arthur$19.86218
9Fort Atkinson$19.19300
10Salem$19.15380
11Cumberland$18.42248
12Massena$18.23352
13Callender$17.78361
14Casey$17.72387
15Vail$17.66383
16Ringsted$17.65346
17Emerson$17.54401
18Ashton$17.17434
19Pierson$17.12335
20Burt$17.10404
21Pisgah$17.09248
22Lohrville$16.95366
23Lakota$16.84261
24Marble Rock$16.78258
25Auburn$16.65253
26Mccallsburg$16.58356
27Irwin$16.46320
28Lewis$16.25358
29Corwith$16.22259
30Deep River$16.18243
31Waucoma$16.17235
32Duncombe$16.10374
33Bayard$16.05402
34Granville$16.00302
35Minburn$15.75317
36Peterson$15.27321
37Greeley$15.23216
38Arlington$14.98415
39Riverton$14.94243
40Marathon$14.89221
41Maynard$14.85466
42Plainfield$14.84392
43Ryan$14.84348
44Otho$14.82417
45Ladora$14.74223
46Bagley$14.63230
47Garrison$14.38345
48Halbur$14.37268
49Lorimor$14.36377
50Crystal Lake$14.36243
51Kimballton$14.27281
52Ocheyedan$14.22424
53Steamboat Rock$14.19261
54Mystic$14.01318
55Wesley$13.91382
56Diagonal$13.91331
57Bussey$13.83378
58Mondamin$13.82335
59Livermore$13.78382
60Fertile$13.70300
61Stockport$13.68272
62Kellerton$13.60241
63Albion$13.58444
64Quimby$13.58245
65Lamont$13.57429
66New Albin$13.55435
67Meservey$13.43212
68Persia$13.41292
69Lawler$13.39392
70Lacona$13.38336
71Leland$13.31240
72Ute$13.26326
73New Market$13.25381
74Plymouth$13.21368
75Harcourt$13.21257
76Bennett$13.16330
77Ridgeway$13.10261
78Farmersburg$13.09264
79Clutier$13.03209
80Little Rock$13.03447
81Lehigh$12.97395
82Menlo$12.92347
83Templeton$12.91337
84Silver City$12.87244
85Martelle$12.83250
86Malcom$12.82257
87Galva$12.68416
88Martensdale$12.63413
89Blencoe$12.57223
90Williams$12.57299
91Maurice$12.56271
92Norway$12.53463
93Clearfield$12.50277
94Kensett$12.47256
95Mccausland$12.45314
96Spillville$12.40371
97Modale$12.34284
98Mingo$12.31314
99Brandon$12.29331
100Blakesburg$12.21273
101Cushing$12.18225
102Bonaparte$12.17357
103Macedonia$12.12266
104Hawkeye$12.11429
105Paton$12.09217
106Kiron$12.03262
107Colesburg$11.97379
108Liscomb$11.96292
109New Providence$11.88233
110Thornton$11.86394
111Allerton$11.72432
112Atalissa$11.71287
113Cantril$11.69224
114Kelley$11.69312
115Orient$11.66363
116Cincinnati$11.57280
117Delta$11.52257
118Terril$11.48310
119Westside$11.45283
120Holland$11.37261
121Churdan$11.31359
122Mallard$11.28255
123Miles$11.28400
124Renwick$11.16228
125Milton$10.98395
126New Vienna$10.91384
127Letts$10.91358
128Goose Lake$10.89250
129Birmingham$10.87371
130Charlotte$10.86386
131Yale$10.85265
132Batavia$10.77434
133Hornick$10.74255
134Riverdale$10.67385
135Bode$10.64304
136Union$10.58378
137Cleghorn$10.49235
138Calamus$10.47348
139Lovilia$10.46456
140Danbury$10.43315
141Lytton$10.38274
142Stacyville$10.36436
143Rhodes$10.36269
144Dedham$10.28221
145Deloit$10.28246
146Protivin$10.28264
147Andrew$10.22374
148Royal$10.20379
149Bronson$10.14294
150Rudd$10.13339
151La Motte$10.09235
152Defiance$10.05248
153Floyd$10.02297
154Panama$9.85234
155Grafton$9.83212
156Lynnville$9.68382
157Ionia$9.65220
158Salix$9.63303
159Luxemburg$9.58240
160Rippey$9.42217
161Farnhamville$9.18364
162Middletown$9.16365
163Alleman$9.12439
164Lester$8.94309
165Harvey$8.71242
166Rowley$8.31264
167Fostoria$8.10229
168Lost Nation$8.10425
169Low Moor$8.10242
170Bertram$8.10267
171Grandview$8.10431
172Nichols$8.10317
173Laurel$8.10214
174Luana$7.98303
175Lockridge$7.92245
176Delhi$7.81438
177Klemme$7.74429
178Pulaski$7.58259
179Beacon$7.56434
180Sheldahl$7.56312
181Fredonia$7.55227
182Worthington$7.50374
183Harpers Ferry$7.49273
184Alvord$7.41216
185Marquette$7.08434
186Columbus City$6.94385
187Donahue$6.83336
188Libertyville$6.60278
189Keswick$6.49238
190Crawfordsville$6.44278
191Holy Cross$5.91348
192Conesville$5.86350
193Maharishi Vedic City$3.87290
194Wahpeton$3.19337
195West Okoboji$2.92311

The $8.10 limit

West Okoboji’s general levy is $2.92 per $1,000 of taxable value in FY27, $5.18 below the limit.4 920 of 934 Iowa cities have a higher general levy. All cities.

FY23 $3.01 · FY24 $3.01 · FY25 $2.92 · FY26 $3.01 · FY27 $2.92 (before FY25, the general levy alone)

Tax increment financing (TIF)

West Okoboji’s TIF revenue, from its reports to the state. It budgeted $71,850 in TIF revenue for FY25.

$279,613
$51,713
YearTIF revenue
FY16$59,825
FY17$279,613
FY18$95,120
FY19$148,108
FY20$133,119
FY21$134,264
FY22$94,753
FY23$51,713
Show the numbers
YearTIF revenue
FY16$59,825
FY17$279,613
FY18$95,120
FY19$148,108
FY20$133,119
FY21$134,264
FY22$94,753
FY23$51,713

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$748,810100%

Budget and spending

Reading a local budget

Where each dollar of West Okoboji’s budget goes, FY26

Business Type / Enterprise: 35¢ of every dollar35¢Public Works: 22¢ of every dollar22¢General Government: 13¢ of every dollar13¢Culture and Recreation: 11¢ of every dollar11¢Capital Projects: 9¢ of every dollar9¢Everything else: 9¢ of every dollar9¢

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 193 Iowa cities closest in size (210–470 people).

Where it goesOf each dollarCities this size (193)
Business Type / Enterprise35¢39¢
Public Works22¢20¢
General Government13¢17¢
Culture and Recreation11¢8¢
Capital Projects9¢3¢
Everything else9¢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$522,95036%
  • Capital Projects$375,00026%
  • General Government$246,42517%
  • Public Safety$147,00010%
  • Culture and Recreation$127,2079%
  • Community and Economic Development$42,6003%

The state’s FY27 file doesn’t include business type / enterprise yet ($604,920 in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$214,250$172,301
Public Safety$82,250$83,929
Health and Social Services$0$0
General Government$149,100$181,787
Debt Service$0$0
Culture and Recreation$47,600$21,563
Community and Economic Development$37,300$20,682
Capital Projects$185,000$92,794
Business Type / Enterprise$381,000$341,680

What it spent each year

FY24 left out5

$2.8M

Debt, reserves and audits

How local debt works · What an audit tells you

What West Okoboji owes

No debt at June 30, 2026.6

$0
$0
June 30OwedPer resident
2026$0$0
2025$0$0
2024$0$0
2023$0$0
2022$0$0
2021$0$0
2020$0$0
2019$0$0
2018$0$0
2017$0$0
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$0$0
2025$0$0
2024$0$0
2023$0$0
2022$0$0
2021$0$0
2020$0$0
2019$0$0
2018$0$0
2017$0$0
2016$0$0
2015$0$0
2014$0$0
2013$0$0
2012$0$0
2011$0$0
2010$0$0

The 5% limit7

General obligation debt is $0, 0% of the limit of about $25.3M (5% of $506.7M, the full value of its taxable property in 2024).

Money in reserve

The state’s budget files don’t include cities’ fund balances8. West Okoboji’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 Tuesday, December 23, 2025, by a CPA firm.

3 earlier reports for West Okoboji

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: $51,757 in FY25, up 39% since FY19 while prices rose 25%, so it buys 11% more. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$42,102$42,384$43,506$43,742
Commercial and industrial tax replacement (“backfill”)–$2,719$14,144$8,015

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.

$491,061
  • State grants$491,061100%
YearGrants and projects
FY19$53,000
FY20$5,000
FY21$0
FY22$0
FY23$0
FY24$23,940
FY25$491,061
Show the numbers
YearGrants and projects
FY19$53,000
FY20$5,000
FY21$0
FY22$0
FY23$0
FY24$23,940
FY25$491,061

Has it kept up with prices?

Each source from FY19 to FY25, after inflation.

  • Road Use Tax (streets)−7%$37,335 → $43,742, up 17% since FY19 while prices rose 25%, so it buys 7% 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.

$91,793

Federal grants, for comparison: $7,165 in FY24.

Business awards

Every award statewide

Elections

Running for mayor and city council

Filing opens Monday, August 23, 2027: in 286 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 West Okoboji; 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.

  • West Okoboji City Council At-Large (3 seats)
    Now held by Mike Olson, Robert Hein, Paul B. Sieh
  • West Okoboji Mayor
    Now held by Craig Miner

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

David D. Rowley (Sen. 5)John H. Wills (Rep. 10)

U.S. House:District 4

Dickinson CountyOkoboji schools