Who runs it
The city council passes ordinances, adopts the budget and sets the city’s property tax.
- Brian HefelSherrill City Council At-Large · elected November 4, 2025
- Marc Toby HansonSherrill City Council At-Large · elected November 4, 2025
- Max WilleSherrill City Council At-Large · elected November 4, 2025
- Mitch HefelSherrill Mayor · elected November 4, 2025
- Ashley Roseann KleinSherrill City Council At-Large · elected November 7, 2023
- Joyce SabersSherrill 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 Sherrill
Homes and businesses in most of Sherrill pay a combined $23.05 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, $2.66. Estimate your bill.
- Dubuque schools$12.4854%
- Dubuque County$5.7325%
- City of Sherrill$2.6612%
- Northeast Iowa Community College$1.045%
- Sunnycrest Manor County Hospital$0.713%
- Dubuque County Assessor$0.321%
- Dubuque County Extension (ISU Extension and Outreach)$0.11<1%
Rates over time
Per $1,000 of taxable value: the typical combined rate people in Sherrill pay, and the city government’s own piece of it.
| Year | Combined | City’s own |
|---|---|---|
| FY20 | $24.12 | $1.75 |
| FY21 | $24.21 | $2.00 |
| FY22 | $23.99 | $2.11 |
| FY23 | $23.20 | $2.36 |
| FY24 | $24.13 | $2.51 |
| FY25 | $22.88 | $2.68 |
| FY26 | $22.82 | $2.46 |
| FY27 | $23.05 | $2.66 |
Show the numbers
| Year | Combined | City’s own |
|---|---|---|
| FY20 | $24.12 | $1.75 |
| FY21 | $24.21 | $2.00 |
| FY22 | $23.99 | $2.11 |
| FY23 | $23.20 | $2.36 |
| FY24 | $24.13 | $2.51 |
| FY25 | $22.88 | $2.68 |
| FY26 | $22.82 | $2.46 |
| FY27 | $23.05 | $2.66 |
Compared with places this size3
Sherrill’s city property tax rate of $2.66 per $1,000 is the 3rd lowest of 199 Iowa cities with 120–260 people. The middle of the group is $11.37.
See all 199
| # | Place | Rate per $1,000 | People |
|---|---|---|---|
| 1 | Brayton | $25.07 | 138 |
| 2 | Harris | $23.13 | 145 |
| 3 | Fenton | $22.05 | 250 |
| 4 | Soldier | $21.92 | 176 |
| 5 | Coulter | $21.80 | 220 |
| 6 | Chelsea | $21.61 | 207 |
| 7 | Smithland | $21.12 | 184 |
| 8 | Volga | $20.23 | 200 |
| 9 | Alta Vista | $19.88 | 219 |
| 10 | Arthur | $19.86 | 218 |
| 11 | Coin | $19.59 | 171 |
| 12 | Rowan | $19.53 | 118 |
| 13 | Chester | $19.30 | 134 |
| 14 | Bouton | $19.25 | 125 |
| 15 | Garden Grove | $19.20 | 173 |
| 16 | Hastings | $18.95 | 157 |
| 17 | Swaledale | $18.62 | 136 |
| 18 | Cumberland | $18.42 | 248 |
| 19 | Jamaica | $18.24 | 196 |
| 20 | Hillsboro | $17.68 | 158 |
| 21 | Bristow | $17.39 | 139 |
| 22 | Woolstock | $17.26 | 141 |
| 23 | Pisgah | $17.09 | 248 |
| 24 | Lakota | $16.84 | 261 |
| 25 | Marble Rock | $16.78 | 258 |
| 26 | Auburn | $16.65 | 253 |
| 27 | Prescott | $16.53 | 186 |
| 28 | Monmouth | $16.41 | 129 |
| 29 | Blockton | $16.37 | 123 |
| 30 | Montour | $16.37 | 199 |
| 31 | Geneva | $16.25 | 137 |
| 32 | Corwith | $16.22 | 259 |
| 33 | Deep River | $16.18 | 243 |
| 34 | Waucoma | $16.17 | 235 |
| 35 | Little Sioux | $15.74 | 170 |
| 36 | Moorhead | $15.68 | 186 |
| 37 | Onslow | $15.63 | 198 |
| 38 | Linden | $15.62 | 206 |
| 39 | Woodburn | $15.59 | 133 |
| 40 | Kamrar | $15.47 | 178 |
| 41 | Greeley | $15.23 | 216 |
| 42 | Goodell | $15.16 | 139 |
| 43 | Riverton | $14.94 | 243 |
| 44 | Marathon | $14.89 | 221 |
| 45 | Ladora | $14.74 | 223 |
| 46 | Magnolia | $14.68 | 194 |
| 47 | Bagley | $14.63 | 230 |
| 48 | Davis City | $14.45 | 178 |
| 49 | Lucas | $14.40 | 176 |
| 50 | Crystal Lake | $14.36 | 243 |
| 51 | Steamboat Rock | $14.19 | 261 |
| 52 | Westgate | $14.05 | 190 |
| 53 | Palmer | $13.89 | 137 |
| 54 | Kellerton | $13.60 | 241 |
| 55 | Quimby | $13.58 | 245 |
| 56 | Ayrshire | $13.55 | 128 |
| 57 | Searsboro | $13.55 | 129 |
| 58 | Meservey | $13.43 | 212 |
| 59 | Leland | $13.31 | 240 |
| 60 | Harcourt | $13.21 | 257 |
| 61 | Calumet | $13.16 | 144 |
| 62 | Ridgeway | $13.10 | 261 |
| 63 | Farmersburg | $13.09 | 264 |
| 64 | Portsmouth | $13.05 | 187 |
| 65 | Clutier | $13.03 | 209 |
| 66 | Silver City | $12.87 | 244 |
| 67 | Delaware | $12.86 | 139 |
| 68 | Patterson | $12.84 | 176 |
| 69 | Martelle | $12.83 | 250 |
| 70 | Malcom | $12.82 | 257 |
| 71 | Clemons | $12.69 | 135 |
| 72 | Blencoe | $12.57 | 223 |
| 73 | Kensett | $12.47 | 256 |
| 74 | Millersburg | $12.40 | 135 |
| 75 | Aurora | $12.40 | 165 |
| 76 | Bridgewater | $12.29 | 145 |
| 77 | Cushing | $12.18 | 225 |
| 78 | Hanlontown | $12.17 | 200 |
| 79 | Stout | $12.14 | 194 |
| 80 | Webb | $12.10 | 139 |
| 81 | Paton | $12.09 | 217 |
| 82 | Decatur | $12.08 | 174 |
| 83 | Kiron | $12.03 | 262 |
| 84 | Rembrandt | $12.03 | 199 |
| 85 | Shambaugh | $11.98 | 161 |
| 86 | Lone Rock | $11.92 | 143 |
| 87 | East Peru | $11.89 | 119 |
| 88 | New Providence | $11.88 | 233 |
| 89 | Henderson | $11.85 | 140 |
| 90 | Parnell | $11.78 | 190 |
| 91 | Reasnor | $11.76 | 157 |
| 92 | Ledyard | $11.74 | 118 |
| 93 | Joice | $11.72 | 206 |
| 94 | Cantril | $11.69 | 224 |
| 95 | Wadena | $11.65 | 201 |
| 96 | Exline | $11.60 | 157 |
| 97 | Beaman | $11.54 | 155 |
| 98 | Delta | $11.52 | 257 |
| 99 | College Springs | $11.44 | 172 |
| 100 | Holland | $11.37 | 261 |
| 101 | Mallard | $11.28 | 255 |
| 102 | Renwick | $11.16 | 228 |
| 103 | Linn Grove | $11.15 | 155 |
| 104 | Dundee | $11.14 | 193 |
| 105 | Randolph | $11.08 | 183 |
| 106 | Leighton | $11.07 | 153 |
| 107 | Rake | $11.05 | 179 |
| 108 | Somers | $10.99 | 121 |
| 109 | Frederika | $10.99 | 206 |
| 110 | Havelock | $10.95 | 127 |
| 111 | Alexander | $10.90 | 165 |
| 112 | Goose Lake | $10.89 | 250 |
| 113 | Lambs Grove | $10.78 | 174 |
| 114 | Wallingford | $10.75 | 154 |
| 115 | Hornick | $10.74 | 255 |
| 116 | Woden | $10.68 | 183 |
| 117 | Cleghorn | $10.49 | 235 |
| 118 | Barnes City | $10.44 | 152 |
| 119 | Stockton | $10.37 | 171 |
| 120 | Randall | $10.35 | 156 |
| 121 | Dedham | $10.28 | 221 |
| 122 | Deloit | $10.28 | 246 |
| 123 | Protivin | $10.28 | 264 |
| 124 | Meriden | $10.28 | 175 |
| 125 | Drakesville | $10.24 | 170 |
| 126 | Hancock | $10.13 | 199 |
| 127 | La Motte | $10.09 | 235 |
| 128 | Melvin | $10.05 | 196 |
| 129 | Defiance | $10.05 | 248 |
| 130 | Barnum | $9.96 | 186 |
| 131 | Panama | $9.85 | 234 |
| 132 | Grafton | $9.83 | 212 |
| 133 | Clare | $9.81 | 133 |
| 134 | Tingley | $9.81 | 146 |
| 135 | Ionia | $9.65 | 220 |
| 136 | Van Wert | $9.62 | 175 |
| 137 | Rock Falls | $9.61 | 143 |
| 138 | Kirkville | $9.59 | 159 |
| 139 | Luxemburg | $9.58 | 240 |
| 140 | Superior | $9.58 | 127 |
| 141 | Rippey | $9.42 | 217 |
| 142 | Hamilton | $9.35 | 125 |
| 143 | Floris | $9.29 | 119 |
| 144 | Mitchell | $9.22 | 118 |
| 145 | Westphalia | $9.18 | 133 |
| 146 | Elberon | $9.16 | 178 |
| 147 | Dixon | $9.03 | 204 |
| 148 | Blairsburg | $8.93 | 175 |
| 149 | Prairieburg | $8.91 | 156 |
| 150 | Oakville | $8.89 | 198 |
| 151 | Welton | $8.86 | 124 |
| 152 | Luther | $8.83 | 147 |
| 153 | Harvey | $8.71 | 242 |
| 154 | Washta | $8.65 | 206 |
| 155 | Moorland | $8.61 | 169 |
| 156 | Pilot Mound | $8.54 | 155 |
| 157 | Ollie | $8.44 | 196 |
| 158 | Thor | $8.38 | 182 |
| 159 | Rowley | $8.31 | 264 |
| 160 | South English | $8.27 | 196 |
| 161 | Thurman | $8.26 | 162 |
| 162 | Boxholm | $8.11 | 177 |
| 163 | Fostoria | $8.10 | 229 |
| 164 | Low Moor | $8.10 | 242 |
| 165 | Westfield | $8.10 | 121 |
| 166 | Laurel | $8.10 | 214 |
| 167 | Lineville | $8.10 | 194 |
| 168 | Vincent | $8.09 | 125 |
| 169 | Lockridge | $7.92 | 245 |
| 170 | Mount Auburn | $7.86 | 162 |
| 171 | Haverhill | $7.86 | 164 |
| 172 | Grand River | $7.86 | 192 |
| 173 | Olds | $7.86 | 174 |
| 174 | Castalia | $7.86 | 141 |
| 175 | Dickens | $7.86 | 146 |
| 176 | Rose Hill | $7.86 | 156 |
| 177 | West Chester | $7.82 | 147 |
| 178 | Mcclelland | $7.79 | 147 |
| 179 | Lidderdale | $7.68 | 162 |
| 180 | Pulaski | $7.58 | 259 |
| 181 | Fredonia | $7.55 | 227 |
| 182 | Braddyville | $7.49 | 142 |
| 183 | Alvord | $7.41 | 216 |
| 184 | Franklin | $7.31 | 133 |
| 185 | Weldon | $7.18 | 134 |
| 186 | Brunsville | $6.95 | 128 |
| 187 | Packwood | $6.77 | 186 |
| 188 | Houghton | $6.73 | 129 |
| 189 | Williamson | $6.72 | 126 |
| 190 | Keswick | $6.49 | 238 |
| 191 | Lincoln | $6.32 | 119 |
| 192 | Gravity | $6.18 | 149 |
| 193 | Oakland Acres | $5.88 | 178 |
| 194 | Springbrook | $5.79 | 145 |
| 195 | Maysville | $5.77 | 155 |
| 196 | Panorama Park | $4.62 | 142 |
| 197 | Sherrill | $2.66 | 176 |
| 198 | Rickardsville | $2.27 | 204 |
| 199 | New Liberty | $2.27 | 141 |
The $8.10 limit
Sherrill’s general levy is $2.39 per $1,000 of taxable value in FY27, $5.71 below the limit.4 926 of 934 Iowa cities have a higher general levy. All cities.
FY23 $2.36 · FY24 $2.51 · FY25 $2.46 · FY26 $2.46 · FY27 $2.39 (before FY25, the general levy alone)
Outside the limit: $0.26 more5
- Liability, property & self insurance costs$0.26 · $1,990
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 Sherrill’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 197 Iowa cities closest in size (120–260 people).
| Where it goes | Of each dollar | Cities this size (197) |
|---|---|---|
| Culture and Recreation | 35¢ | 8¢ |
| Business Type / Enterprise | 33¢ | 31¢ |
| General Government | 16¢ | 21¢ |
| Public Works | 12¢ | 24¢ |
| Public Safety | 3¢ | 9¢ |
| Everything else | 2¢ | 2¢ |
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 ($66,184 in FY26), so this total is low.
Budget compared with what it spent, FY23
| Function | Budget | Spent |
|---|---|---|
| Public Works | $132,845 | $80,954 |
| Public Safety | $4,718 | $3,291 |
| Health and Social Services | $350 | $0 |
| General Government | $25,700 | $18,348 |
| Debt Service | $0 | $0 |
| Culture and Recreation | $20,200 | $15,323 |
| Community and Economic Development | $1,200 | $989 |
| Capital Projects | $0 | $0 |
| Business Type / Enterprise | $64,696 | $39,893 |
What it spent each year
FY24 left out6
Debt, reserves and audits
How local debt works · What an audit tells you
What Sherrill owes
$367,278 at June 30, 2026: $1,943 per resident. 395th most per resident of 939 Iowa places of its kind (the list).7
| June 30 | Owed | Per resident |
|---|---|---|
| 2026 | $367,278 | $1,943 |
| 2025 | $382,584 | $2,024 |
| 2024 | $397,512 | $2,103 |
| 2023 | $412,072 | $2,180 |
| 2022 | $426,272 | $2,255 |
| 2021 | $440,123 | $2,329 |
| 2020 | $453,632 | $2,400 |
| 2019 | $466,807 | $2,470 |
| 2018 | $479,658 | $2,538 |
| 2017 | $492,192 | $2,604 |
| 2016 | $504,416 | $2,669 |
| 2015 | $564,780 | $2,988 |
| 2014 | $575,215 | $3,043 |
| 2013 | $585,395 | $3,097 |
| 2012 | $595,319 | $3,150 |
| 2011 | $605,000 | $3,201 |
| 2010 | $605,000 | $3,201 |
Show the numbers
| June 30 | Owed | Per resident |
|---|---|---|
| 2026 | $367,278 | $1,943 |
| 2025 | $382,584 | $2,024 |
| 2024 | $397,512 | $2,103 |
| 2023 | $412,072 | $2,180 |
| 2022 | $426,272 | $2,255 |
| 2021 | $440,123 | $2,329 |
| 2020 | $453,632 | $2,400 |
| 2019 | $466,807 | $2,470 |
| 2018 | $479,658 | $2,538 |
| 2017 | $492,192 | $2,604 |
| 2016 | $504,416 | $2,669 |
| 2015 | $564,780 | $2,988 |
| 2014 | $575,215 | $3,043 |
| 2013 | $585,395 | $3,097 |
| 2012 | $595,319 | $3,150 |
| 2011 | $605,000 | $3,201 |
| 2010 | $605,000 | $3,201 |
Down 39% since 2010.
The 5% limit8
General obligation debt is $0, 0% of the limit of about $725,580 (5% of $14.5M, the full value of its taxable property in 2024).
2 obligations at June 30, 2026
| Kind | For | Paid off by | Owed |
|---|---|---|---|
| Revenue Bonds | Sewer upgrade | 2049 | $315,277 |
| Revenue Bonds | Sewer upgrade | 2049 | $52,001 |
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 balances9. Sherrill’s latest audit has them: Periodic Examination, period ending Sunday, June 30, 2019 (PDF).
Audits10
The latest: Periodic Examination for the period ending Sunday, June 30, 2019 (PDF), released Wednesday, January 8, 2020, by a CPA firm.
1 earlier report for Sherrill
- Contract/Grant/Agreed Upon Procedures, period ending Tuesday, June 30, 2009Tuesday, June 8, 2010
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? 11
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: $25 in FY25, down 100% since FY19 while prices rose 25%, so it buys 100% less. Grants are below.
Show the numbers
| Source | FY22 | FY23 | FY24 | FY25 |
|---|---|---|---|---|
| Road Use Tax (streets) | $22,513 | $29,323 | – | – |
| Commercial and industrial tax replacement (“backfill”) | $63 | $51 | $38 | $25 |
Has it kept up with prices?
Each source from FY19 to FY25, after inflation.
- Commercial and industrial tax replacement (“backfill”)−63%$54 → $25, down 54% since FY19 while prices rose 25%, so it buys 63% 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 43% since FY19 while prices rose 25%, so it buys 14% more.
Federal grants, for comparison: $13,308 in FY23.
Business awards
Elections
Running for mayor and city council
Filing opens Monday, August 23, 2027: in 284 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)12.
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.
- Brian Hefel Winner1326.5%
- Marc Toby Hanson Winner1020.4%
- Max Wille Winner612.2%
- Joyce Sabers 48.2%
- Ashley Klein 48.2%
- Mitch Hefel Winner3173.8%
- Mark Toby Hanson 1126.2%
Local races from civicAPI and county auditors for Sherrill; 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.
- Sherrill City Council At-Large (2 seats)Now held by Ashley Roseann Klein, Joyce Sabers
- Sherrill MayorNow held by Mitch Hefel
Candidates as county auditors and civicAPI list them; a filing can take a few days to appear here13.
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 ballot14.
Related places
At the Statehouse and in Congress15
Carrie Koelker (Sen. 33)Shannon Lundgren (Rep. 65)
U.S. House:District 2