Local taxes › Dubuque County › Worthington

City

Worthington

Dubuque County · How cities work

$2,210 a yearproperty tax on a $200,000 home here, FY27, for every local government ($26.30 per $1,000 of taxable value)1
$630 a yearof that goes to the city ($7.50 per $1,000)
$116,367property taxes the city levies, FY27
$517,050city 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.

  • Chris SmockWorthington Mayor · elected November 4, 2025
  • Kimberly SheehyWorthington City Council At-Large · elected November 4, 2025
  • Rick WolfeWorthington City Council At-Large · elected November 4, 2025
  • Sarah SchirmerWorthington City Council At-Large · elected November 4, 2025
  • Christopher SmockWorthington City Council At-Large · elected November 7, 2023
  • Tony LueckWorthington 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 Worthington

Homes and businesses in most of Worthington pay a combined $26.30 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, $7.50. Estimate your bill.

Rates over time

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

YearCombinedCity’s own
FY20$27.10$7.94
FY21$26.72$7.94
FY22$26.53$7.94
FY23$26.23$8.10
FY24$25.93$8.10
FY25$25.89$7.94
FY26$26.35$8.10
FY27$26.30$7.50
Show the numbers
YearCombinedCity’s own
FY20$27.10$7.94
FY21$26.72$7.94
FY22$26.53$7.94
FY23$26.23$8.10
FY24$25.93$8.10
FY25$25.89$7.94
FY26$26.35$8.10
FY27$26.30$7.50

Compared with places this size3

Worthington’s city property tax rate of $7.50 per $1,000 is the 15th lowest of 190 Iowa cities with 250–560 people. The middle of the group is $12.65.

Stanhope: $29.10Rolfe: $22.67Fenton: $22.05Elliott: $21.61Charter Oak: $21.32Oxford Junction: $20.84Earling: $20.47Pomeroy: $19.60Fort Atkinson: $19.19Salem: $19.15Massena: $18.23Swea City: $18.04Elma: $17.82Callender: $17.78Casey: $17.72Dows: $17.70New Hartford: $17.69Vail: $17.66Ringsted: $17.65Emerson: $17.54Thompson: $17.25Ashton: $17.17Pierson: $17.12Burt: $17.10Latimer: $16.96Lohrville: $16.95Lakota: $16.84Marble Rock: $16.78Auburn: $16.65Mccallsburg: $16.58Whittemore: $16.54Irwin: $16.46Titonka: $16.45Truro: $16.34Lewis: $16.25Corwith: $16.22Duncombe: $16.10Bayard: $16.05Scranton: $16.01Granville: $16.00Minburn: $15.75Peterson: $15.27Russell: $15.18Zearing: $14.99Arlington: $14.98Maynard: $14.85Plainfield: $14.84Ryan: $14.84Otho: $14.82Wyoming: $14.81Humeston: $14.80Gilmore City: $14.60Sabula: $14.38Garrison: $14.38Halbur: $14.37Lorimor: $14.36Collins: $14.32Kimballton: $14.27Ocheyedan: $14.22Steamboat Rock: $14.19Garwin: $14.08Farragut: $14.07Mystic: $14.01Lime Springs: $13.95Dow City: $13.94Wesley: $13.91Diagonal: $13.91Bussey: $13.83Mondamin: $13.82Livermore: $13.78Fertile: $13.70Stockport: $13.68Albion: $13.58Lamont: $13.57New Albin: $13.55Persia: $13.41Lawler: $13.39Lacona: $13.38Ute: $13.26New Market: $13.25Plymouth: $13.21Harcourt: $13.21Bennett: $13.16Ridgeway: $13.10Farmersburg: $13.09Anthon: $13.05Little Rock: $13.03Lehigh: $12.97Menlo: $12.92Templeton: $12.91Martelle: $12.83Malcom: $12.82Delmar: $12.68Galva: $12.68Badger: $12.67Martensdale: $12.63Williams: $12.57Maurice: $12.56Norway: $12.53Clearfield: $12.50Kensett: $12.47Mccausland: $12.45Spillville: $12.40Modale: $12.34Mingo: $12.31Brandon: $12.29Blakesburg: $12.21Bonaparte: $12.17Macedonia: $12.12Hawkeye: $12.11Kiron: $12.03Colesburg: $11.97Liscomb: $11.96Thornton: $11.86Runnells: $11.79Allerton: $11.72Atalissa: $11.71Kelley: $11.69Orient: $11.66Ellsworth: $11.57Cincinnati: $11.57Delta: $11.52Terril: $11.48Westside: $11.45Holland: $11.37Churdan: $11.31Mallard: $11.28Miles: $11.28Milton: $10.98New Vienna: $10.91Letts: $10.91Goose Lake: $10.89Birmingham: $10.87Charlotte: $10.86Yale: $10.85Richland: $10.82Batavia: $10.77Hornick: $10.74Riverdale: $10.67Bode: $10.64Union: $10.58Calamus: $10.47Lovilia: $10.46Danbury: $10.43Lytton: $10.38Radcliffe: $10.37Stacyville: $10.36Rhodes: $10.36Protivin: $10.28Andrew: $10.22Royal: $10.20Bronson: $10.14Rudd: $10.13Floyd: $10.02Cumming: $9.85Breda: $9.80Lynnville: $9.68Salix: $9.63Farnhamville: $9.18Middletown: $9.16Alleman: $9.12Lester: $8.94Ainsworth: $8.62Rowley: $8.31Gilman: $8.10Bertram: $8.10Grandview: $8.10Lost Nation: $8.10Nichols: $8.10Luana: $7.98Delhi: $7.81Klemme: $7.74Pulaski: $7.58Beacon: $7.56Sheldahl: $7.56Harpers Ferry: $7.49Marquette: $7.08Columbus City: $6.94Donahue: $6.83Libertyville: $6.60Crawfordsville: $6.44New Virginia: $5.97Holy Cross: $5.91Conesville: $5.86University Park: $5.27Orleans: $4.13Maharishi Vedic City: $3.87Wahpeton: $3.19West Okoboji: $2.92Worthington: $7.50$2.92 lowest$29.10 highestmiddle
See all 190
#PlaceRate per $1,000People
1Stanhope$29.10354
2Rolfe$22.67505
3Fenton$22.05250
4Elliott$21.61328
5Charter Oak$21.32521
6Oxford Junction$20.84424
7Earling$20.47394
8Pomeroy$19.60511
9Fort Atkinson$19.19300
10Salem$19.15380
11Massena$18.23352
12Swea City$18.04545
13Elma$17.82493
14Callender$17.78361
15Casey$17.72387
16Dows$17.70509
17New Hartford$17.69555
18Vail$17.66383
19Ringsted$17.65346
20Emerson$17.54401
21Thompson$17.25478
22Ashton$17.17434
23Pierson$17.12335
24Burt$17.10404
25Latimer$16.96477
26Lohrville$16.95366
27Lakota$16.84261
28Marble Rock$16.78258
29Auburn$16.65253
30Mccallsburg$16.58356
31Whittemore$16.54478
32Irwin$16.46320
33Titonka$16.45491
34Truro$16.34515
35Lewis$16.25358
36Corwith$16.22259
37Duncombe$16.10374
38Bayard$16.05402
39Scranton$16.01496
40Granville$16.00302
41Minburn$15.75317
42Peterson$15.27321
43Russell$15.18475
44Zearing$14.99508
45Arlington$14.98415
46Maynard$14.85466
47Plainfield$14.84392
48Ryan$14.84348
49Otho$14.82417
50Wyoming$14.81526
51Humeston$14.80472
52Gilmore City$14.60484
53Sabula$14.38498
54Garrison$14.38345
55Halbur$14.37268
56Lorimor$14.36377
57Collins$14.32503
58Kimballton$14.27281
59Ocheyedan$14.22424
60Steamboat Rock$14.19261
61Garwin$14.08469
62Farragut$14.07480
63Mystic$14.01318
64Lime Springs$13.95467
65Dow City$13.94477
66Wesley$13.91382
67Diagonal$13.91331
68Bussey$13.83378
69Mondamin$13.82335
70Livermore$13.78382
71Fertile$13.70300
72Stockport$13.68272
73Albion$13.58444
74Lamont$13.57429
75New Albin$13.55435
76Persia$13.41292
77Lawler$13.39392
78Lacona$13.38336
79Ute$13.26326
80New Market$13.25381
81Plymouth$13.21368
82Harcourt$13.21257
83Bennett$13.16330
84Ridgeway$13.10261
85Farmersburg$13.09264
86Anthon$13.05534
87Little Rock$13.03447
88Lehigh$12.97395
89Menlo$12.92347
90Templeton$12.91337
91Martelle$12.83250
92Malcom$12.82257
93Delmar$12.68541
94Galva$12.68416
95Badger$12.67540
96Martensdale$12.63413
97Williams$12.57299
98Maurice$12.56271
99Norway$12.53463
100Clearfield$12.50277
101Kensett$12.47256
102Mccausland$12.45314
103Spillville$12.40371
104Modale$12.34284
105Mingo$12.31314
106Brandon$12.29331
107Blakesburg$12.21273
108Bonaparte$12.17357
109Macedonia$12.12266
110Hawkeye$12.11429
111Kiron$12.03262
112Colesburg$11.97379
113Liscomb$11.96292
114Thornton$11.86394
115Runnells$11.79467
116Allerton$11.72432
117Atalissa$11.71287
118Kelley$11.69312
119Orient$11.66363
120Ellsworth$11.57495
121Cincinnati$11.57280
122Delta$11.52257
123Terril$11.48310
124Westside$11.45283
125Holland$11.37261
126Churdan$11.31359
127Mallard$11.28255
128Miles$11.28400
129Milton$10.98395
130New Vienna$10.91384
131Letts$10.91358
132Goose Lake$10.89250
133Birmingham$10.87371
134Charlotte$10.86386
135Yale$10.85265
136Richland$10.82532
137Batavia$10.77434
138Hornick$10.74255
139Riverdale$10.67385
140Bode$10.64304
141Union$10.58378
142Calamus$10.47348
143Lovilia$10.46456
144Danbury$10.43315
145Lytton$10.38274
146Radcliffe$10.37540
147Stacyville$10.36436
148Rhodes$10.36269
149Protivin$10.28264
150Andrew$10.22374
151Royal$10.20379
152Bronson$10.14294
153Rudd$10.13339
154Floyd$10.02297
155Cumming$9.85527
156Breda$9.80492
157Lynnville$9.68382
158Salix$9.63303
159Farnhamville$9.18364
160Middletown$9.16365
161Alleman$9.12439
162Lester$8.94309
163Ainsworth$8.62511
164Rowley$8.31264
165Gilman$8.10530
166Bertram$8.10267
167Grandview$8.10431
168Lost Nation$8.10425
169Nichols$8.10317
170Luana$7.98303
171Delhi$7.81438
172Klemme$7.74429
173Pulaski$7.58259
174Beacon$7.56434
175Sheldahl$7.56312
176Worthington$7.50374
177Harpers Ferry$7.49273
178Marquette$7.08434
179Columbus City$6.94385
180Donahue$6.83336
181Libertyville$6.60278
182Crawfordsville$6.44278
183New Virginia$5.97499
184Holy Cross$5.91348
185Conesville$5.86350
186University Park$5.27476
187Orleans$4.13503
188Maharishi Vedic City$3.87290
189Wahpeton$3.19337
190West Okoboji$2.92311

The $8.10 limit

Worthington’s general levy is $7.50 per $1,000 of taxable value in FY27, $0.60 below the limit.4 798 of 934 Iowa cities have a higher general levy. All cities.

FY23 $8.10 · FY24 $8.10 · FY25 $7.94 · FY26 $8.10 · FY27 $7.50 (before FY25, the general levy alone)

Tax increment financing (TIF)

$1.5M of taxable value in Worthington is in TIF districts’ increment (9% of the city’s taxable value), 2025 valuations, taxed in FY27.5 It budgeted $31,500 in TIF revenue for FY25.

$47,601
$43,051

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 $11,287 of the city’s own.

  • Dubuque County$8,269
YearTIF revenue
FY16$31,657
FY17$33,285
FY18$33,355
FY19$34,246
FY20$47,601
FY21$38,771
FY22$43,051
Show the numbers
YearTIF revenue
FY16$31,657
FY17$33,285
FY18$33,355
FY19$34,246
FY20$47,601
FY21$38,771
FY22$43,051

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$115,910100%

Budget and spending

Reading a local budget

Where each dollar of Worthington’s budget goes, FY26

Public Works: 34¢ of every dollar34¢Business Type / Enterprise: 30¢ of every dollar30¢General Government: 15¢ of every dollar15¢Culture and Recreation: 13¢ of every dollar13¢Public Safety: 6¢ of every dollarEverything else: 2¢ 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 189 Iowa cities closest in size (250–560 people).

Where it goesOf each dollarCities this size (189)
Public Works34¢19¢
Business Type / Enterprise30¢39¢
General Government15¢15¢
Culture and Recreation13¢8¢
Public Safety6¢9¢
Everything else2¢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.

  • Public Works$245,30047%
  • Culture and Recreation$153,60030%
  • General Government$69,65013%
  • Public Safety$26,5005%
  • Community and Economic Development$22,0004%

The state’s FY27 file doesn’t include business type / enterprise yet ($147,320 in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$258,290$0
Public Safety$20,699$0
Health and Social Services$0$0
General Government$74,313$0
Debt Service$37,100$0
Culture and Recreation$123,100$0
Community and Economic Development$10,000$0
Capital Projects$0$0
Business Type / Enterprise$145,362$0

What it spent each year

$1.7M
$0

Debt, reserves and audits

How local debt works · What an audit tells you

What Worthington owes

$138,000 at June 30, 2026: $361 per resident. 659th most per resident of 939 Iowa places of its kind (the list).7

$412,035
$138,000
June 30OwedPer resident
2026$138,000$361
2025$147,000$385
2024$176,246$461
2023$233,024$610
2022$323,365$847
2021$343,145$898
2020$186,378$488
2019$37,512$98
2018$69,768$183
2017$112,074$293
2016$181,276$475
2015$229,282$600
2014$261,176$684
2013$298,292$781
2012$330,967$866
2011$335,240$878
2010$412,035$1,079
Show the numbers
June 30OwedPer resident
2026$138,000$361
2025$147,000$385
2024$176,246$461
2023$233,024$610
2022$323,365$847
2021$343,145$898
2020$186,378$488
2019$37,512$98
2018$69,768$183
2017$112,074$293
2016$181,276$475
2015$229,282$600
2014$261,176$684
2013$298,292$781
2012$330,967$866
2011$335,240$878
2010$412,035$1,079

Down 67% since 2010.

The 5% limit8

General obligation debt is $0, 0% of the limit of about $1.6M (5% of $32.7M, the full value of its taxable property in 2024).

1 obligation at June 30, 2026
KindForPaid off byOwed
Revenue BondsWater looping main project on 3rd St. West Court to improve water quality.2040$138,000

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. Worthington’s latest audit has them: Periodic Examination, period ending Monday, March 31, 2025 (PDF).

Audits10

The latest: Periodic Examination for the period ending Monday, March 31, 2025 (PDF), released Tuesday, March 3, 2026, by a CPA firm.

2 earlier reports for Worthington

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: $41,247 in FY22, up 317% since FY19 while prices rose 11%, so it buys 274% more. Grants are below.

Show the numbers
SourceFY19FY20FY21FY22
Road Use Tax (streets)$9,899$35,057$136,075$41,247

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.

$212,420
$0
    YearGrants and projects
    FY19$212,420
    FY20$0
    FY21$0
    FY22$0
    Show the numbers
    YearGrants and projects
    FY19$212,420
    FY20$0
    FY21$0
    FY22$0

    Has it kept up with prices?

    Each source from FY19 to FY22, after inflation.

    • Road Use Tax (streets)+274%$9,899 → $41,247, up 317% since FY19 while prices rose 11%, so it buys 274% 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 down 9% since FY19 while prices rose 11%, so it buys 18% less.

    $118,337
    $75,474

    Federal grants, for comparison: $29,531 in FY22.

    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)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.

    Local races from civicAPI and county auditors for Worthington; 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.

    • Worthington City Council At-Large (2 seats)
      Now held by Tony Lueck, Christopher Smock
    • Worthington Mayor
      Now held by Chris Smock

    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