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Local taxes › Dubuque County › Epworth

City

Epworth

Dubuque County · How cities work

$2,380 a yearproperty tax on a $200,000 home here, FY27, for every local government ($28.21 per $1,000 of taxable value)1
$790 a yearof that goes to the city ($9.42 per $1,000)
$714,486property taxes the city levies, FY27
$1.7Mcity 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 M. KrapflEpworth City Council At-Large · elected November 4, 2025
  • Daniel WilgenbuschEpworth City Council At-Large · elected November 4, 2025
  • Karen ConradEpworth City Council At-Large · elected November 4, 2025
  • Mitchell McDermottEpworth City Council At-Large · elected November 4, 2025
  • Benjamin WolfEpworth City Council At-Large · elected November 7, 2023
  • Dana NadermannEpworth City Council At-Large · elected November 7, 2023
  • Sandra GassmanEpworth Mayor · 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 Epworth

Homes and businesses in most of Epworth pay a combined $28.21 per $1,000 of taxable value (FY27). They pay it all to the Dubuque County treasurer, who passes each government its share; the city sets and gets only its own piece, $9.42. Estimate your bill.

Rates over time

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

YearCombinedCity’s own
FY20$29.36$10.20
FY21$28.98$10.20
FY22$28.76$10.17
FY23$27.89$9.76
FY24$27.78$9.95
FY25$27.66$9.72
FY26$27.96$9.70
FY27$28.21$9.42
Show the numbers
YearCombinedCity’s own
FY20$29.36$10.20
FY21$28.98$10.20
FY22$28.76$10.17
FY23$27.89$9.76
FY24$27.78$9.95
FY25$27.66$9.72
FY26$27.96$9.70
FY27$28.21$9.42

Compared with places this size3

Epworth’s city property tax rate of $9.42 per $1,000 is the 2nd lowest of 104 Iowa cities with 1,400–3,100 people. The middle of the group is $14.18.

Eldora: $26.87Pocahontas: $20.79Rockwell City: $20.74Bloomfield: $20.41Belmond: $19.86Sibley: $19.77Sac City: $19.69Traer: $19.56Corning: $19.36Lake City: $19.32Corydon: $18.22Toledo: $18.21La Porte City: $18.08Tama: $17.74Clarion: $17.74Britt: $17.72Missouri Valley: $17.68Madrid: $16.93Manson: $16.87Nashua: $16.81Ackley: $16.63West Union: $16.60Audubon: $16.52Roland: $16.51Monona: $16.41Grundy Center: $16.36Belle Plaine: $16.34Colfax: $16.25Durant: $16.24Lamoni: $16.15Marengo: $16.10Holstein: $15.81State Center: $15.80Pleasantville: $15.80Postville: $15.68Earlham: $15.55Tipton: $15.54Brooklyn: $15.49Stuart: $15.48Mount Ayr: $15.32Granger: $15.22Sigourney: $15.20Guttenberg: $15.19Sumner: $14.83Woodbine: $14.80Bedford: $14.66Manning: $14.62Van Meter: $14.60Rock Rapids: $14.57Jesup: $14.31Kingsley: $14.25Urbana: $14.20Parkersburg: $14.15Hartley: $14.11Ida Grove: $14.10Woodward: $14.05Guthrie Center: $14.04Lake Mills: $13.82Montezuma: $13.79Gilbert: $13.71Wilton: $13.62Avoca: $13.51Wapello: $13.29Hudson: $13.19Center Point: $13.19Greenfield: $13.13Hawarden: $13.02Akron: $12.93Leon: $12.93Garner: $12.86Slater: $12.79Bellevue: $12.67Sanborn: $12.62New London: $12.56Lisbon: $12.50Dallas Center: $12.42Onawa: $12.32Remsen: $12.32Monroe: $12.28Denver: $12.27Alta: $12.13Reinbeck: $12.10Atkins: $11.99Wellman: $11.88Blue Grass: $11.79Hull: $11.79Columbus Junction: $11.71Cascade: $11.64West Branch: $11.63Mitchellville: $11.54Palo: $11.49Prairie City: $11.38Northwood: $11.28Mediapolis: $11.27Ely: $11.08Ogden: $10.99Farley: $10.91Oakland: $10.85Moville: $10.67Kalona: $10.37Walcott: $10.29Peosta: $9.82Fairfax: $8.10Epworth: $9.42$8.10 lowest$26.87 highestmiddle
See all 104
#PlaceRate per $1,000People
1Eldora$26.872,595
2Pocahontas$20.791,848
3Rockwell City$20.742,185
4Bloomfield$20.412,773
5Belmond$19.862,405
6Sibley$19.772,787
7Sac City$19.691,992
8Traer$19.561,547
9Corning$19.361,509
10Lake City$19.321,656
11Corydon$18.221,563
12Toledo$18.212,372
13La Porte City$18.082,267
14Tama$17.742,997
15Clarion$17.742,751
16Britt$17.722,001
17Missouri Valley$17.682,638
18Madrid$16.932,824
19Manson$16.871,646
20Nashua$16.811,515
21Ackley$16.631,538
22West Union$16.602,435
23Audubon$16.522,008
24Roland$16.511,376
25Monona$16.411,462
26Grundy Center$16.362,821
27Belle Plaine$16.342,335
28Colfax$16.252,305
29Durant$16.241,798
30Lamoni$16.152,072
31Marengo$16.102,415
32Holstein$15.811,475
33State Center$15.801,403
34Pleasantville$15.801,696
35Postville$15.682,418
36Earlham$15.551,411
37Tipton$15.543,059
38Brooklyn$15.491,474
39Stuart$15.481,887
40Mount Ayr$15.321,616
41Granger$15.222,095
42Sigourney$15.201,974
43Guttenberg$15.191,804
44Sumner$14.832,032
45Woodbine$14.801,707
46Bedford$14.661,474
47Manning$14.621,390
48Van Meter$14.601,840
49Rock Rapids$14.572,709
50Jesup$14.312,541
51Kingsley$14.251,394
52Urbana$14.201,635
53Parkersburg$14.151,986
54Hartley$14.111,584
55Ida Grove$14.101,988
56Woodward$14.051,383
57Guthrie Center$14.041,579
58Lake Mills$13.822,077
59Montezuma$13.791,421
60Gilbert$13.711,397
61Wilton$13.622,914
62Avoca$13.511,685
63Wapello$13.292,026
64Hudson$13.192,916
65Center Point$13.192,578
66Greenfield$13.131,988
67Hawarden$13.022,630
68Akron$12.931,545
69Leon$12.931,779
70Garner$12.863,049
71Slater$12.791,626
72Bellevue$12.672,321
73Sanborn$12.621,463
74New London$12.561,853
75Lisbon$12.502,238
76Dallas Center$12.421,993
77Onawa$12.322,795
78Remsen$12.321,681
79Monroe$12.282,021
80Denver$12.271,955
81Alta$12.132,039
82Reinbeck$12.101,673
83Atkins$11.992,168
84Wellman$11.881,531
85Blue Grass$11.791,707
86Hull$11.792,459
87Columbus Junction$11.711,794
88Cascade$11.642,396
89West Branch$11.632,876
90Mitchellville$11.542,686
91Palo$11.491,554
92Prairie City$11.381,722
93Northwood$11.282,047
94Mediapolis$11.271,679
95Ely$11.082,371
96Ogden$10.991,970
97Farley$10.911,723
98Oakland$10.851,519
99Moville$10.671,707
100Kalona$10.372,762
101Walcott$10.291,556
102Peosta$9.822,195
103Epworth$9.422,042
104Fairfax$8.102,937

The $8.10 limit

Epworth’s general levy is $7.94 per $1,000 of taxable value in FY27, $0.16 below the limit.4 487 of 934 Iowa cities have a higher general levy. All cities.

FY23 $7.90 · FY24 $8.10 · FY25 $7.94 · FY26 $8.10 · FY27 $7.94 (before FY25, the general levy alone)

Outside the limit: $1.47 more5

  • Debt Service Levy$1.47 · $141,044

Tax increment financing (TIF)

$23.7M of taxable value in Epworth is in TIF districts’ increment (25% of the city’s taxable value), 2025 valuations, taxed in FY27.6 It budgeted $459,359 in TIF revenue for FY25.

$404,601

What that value would raise at each government’s rate, FY277

Taxes on TIF value go to the city’s TIF fund instead of the governments that levy them, including about $188,543 of the city’s own.

  • Dubuque County$130,494
YearTIF revenue
FY16$127,983
FY17$142,216
FY18$166,459
FY19$210,256
FY20$241,066
FY21$277,886
FY22$341,397
FY23$404,601
Show the numbers
YearTIF revenue
FY16$127,983
FY17$142,216
FY18$166,459
FY19$210,256
FY20$241,066
FY21$277,886
FY22$341,397
FY23$404,601

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$571,31180%
  • Debt Service Levy$141,04420%

Budget and spending

Reading a local budget

Where each dollar of Epworth’s budget goes, FY26

Capital Projects: 28¢ of every dollar28¢Public Works: 18¢ of every dollar18¢Business Type / Enterprise: 18¢ of every dollar18¢Public Safety: 13¢ of every dollar13¢Debt Service: 12¢ of every dollar12¢Everything else: 11¢ of every dollar11¢

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 103 Iowa cities closest in size (1,400–3,100 people).

Where it goesOf each dollarCities this size (103)
Capital Projects28¢14¢
Public Works18¢10¢
Business Type / Enterprise18¢42¢
Public Safety13¢11¢
Debt Service12¢7¢
Everything else11¢16¢

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$605,88136%
  • Public Safety$302,78718%
  • Culture and Recreation$260,96216%
  • Debt Service$214,04313%
  • General Government$172,04610%
  • Community and Economic Development$59,8834%
  • Capital Projects$50,0003%

The state’s FY27 file doesn’t include business type / enterprise yet ($793,429 in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$574,325$373,276
Public Safety$211,817$214,599
Health and Social Services$0$0
General Government$159,242$143,922
Debt Service$526,531$524,526
Culture and Recreation$166,125$206,459
Community and Economic Development$38,506$30,759
Capital Projects$670,000$920,963
Business Type / Enterprise$652,873$686,896

What it spent each year

FY24 left out8

$3.6M

Debt, reserves and audits

How local debt works · What an audit tells you

What Epworth owes

$2.7M at June 30, 2026: $1,336 per resident. 486th most per resident of 939 Iowa places of its kind (the list).9

$6.5M
$2.7M
June 30OwedPer resident
2026$2.7M$1,336
2025$3.1M$1,550
2024$3.3M$1,649
2023$4.1M$2,012
2022$4.8M$2,357
2021$5.4M$2,664
2020$6.0M$2,945
2019$5.8M$2,866
2018$6.3M$3,126
2017$6.3M$3,122
2016$6.5M$3,215
2015$6.5M$3,236
2014$5.1M$2,528
2013$2.2M$1,087
2012$2.3M$1,154
2011$2.3M$1,145
2010$1.1M$566
Show the numbers
June 30OwedPer resident
2026$2.7M$1,336
2025$3.1M$1,550
2024$3.3M$1,649
2023$4.1M$2,012
2022$4.8M$2,357
2021$5.4M$2,664
2020$6.0M$2,945
2019$5.8M$2,866
2018$6.3M$3,126
2017$6.3M$3,122
2016$6.5M$3,215
2015$6.5M$3,236
2014$5.1M$2,528
2013$2.2M$1,087
2012$2.3M$1,154
2011$2.3M$1,145
2010$1.1M$566

Up 136% since 2010.

The 5% limit10

General obligation debt is $727,000, 8% of the limit of about $9.3M (5% of $186.6M, the full value of its taxable property in 2024).

5 obligations at June 30, 2026
KindForPaid off byOwed
Revenue BondsSEWER SRF LOAN2035$1.8M
General Obligation2025 STREET IMPROVEMENT2029$422,000
General ObligationSW EXT GO2031$305,000
Revenue BondsWATER SRF LOAN2031$140,000
General ObligationSEWER SRF GO - WWTF2034$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 balances11. Epworth’s latest audit has them: Financial Statement, period ending Monday, June 30, 2025 (PDF).

Audits12

The latest: Financial Statement for the period ending Monday, June 30, 2025 (PDF), released Monday, December 1, 2025, by a CPA firm.

13 earlier reports for Epworth

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? 13

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: $308,663 in FY25, up 24% since FY19 while prices rose 25%, so it buys 1% less. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$275,583$278,387$285,754$287,305
Commercial and industrial tax replacement (“backfill”)$5,533$6,314$22,095$21,358

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.

$117,002
$5,890
  • State grants$5,890100%
YearGrants and projects
FY19$68,320
FY20$11,760
FY21$20,868
FY22$117,002
FY23$65,112
FY24$3,538
FY25$5,890
Show the numbers
YearGrants and projects
FY19$68,320
FY20$11,760
FY21$20,868
FY22$117,002
FY23$65,112
FY24$3,538
FY25$5,890

Has it kept up with prices?

Each source from FY19 to FY25, after inflation.

  • Road Use Tax (streets)−5%$240,285 → $287,305, up 20% since FY19 while prices rose 25%, so it buys 5% less
  • Commercial and industrial tax replacement (“backfill”)+93%$8,836 → $21,358, up 142% since FY19 while prices rose 25%, so it buys 93% 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 45% since FY19 while prices rose 25%, so it buys 16% more.

$350,640
$349,430

Federal grants, for comparison: $150,000 in FY24.

Business awards

Every award 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)14.

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 Epworth; 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.

  • Epworth City Council At-Large (2 seats)
    Now held by Benjamin Wolf, Dana Nadermann
  • Epworth Mayor
    Now held by Sandra Gassman

Candidates as county auditors and civicAPI list them; a filing can take a few days to appear here15.

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 ballot16.

Related places

At the Statehouse and in Congress17

Carrie Koelker (Sen. 33)Shannon Lundgren (Rep. 65)

U.S. House:District 2

Dubuque CountyWestern Dubuque schools