City

Dolliver

$3,000 a yearproperty tax on a $200,000 home here, FY27, for every local government ($35.62 per $1,000 of taxable value)¹

$1,000 a yearof that goes to the city ($11.85 per $1,000)

$24,102property taxes the city levies, FY27

$29,981city 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.

Carl GrieseDolliver City Council At-Large · elected November 4, 2025
Jill GrieseDolliver Mayor · elected November 4, 2025
Katlyn RezacDolliver City Council At-Large · elected November 4, 2025
Deloris GrieseDolliver City Council At-Large · elected November 7, 2023
Roger RezacDolliver City Council At-Large · elected November 7, 2023
Virginia HatlandDolliver 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 Dolliver

Homes and businesses in most of Dolliver pay a combined $35.62 per $1,000 of taxable value (FY27). They pay it all to the Emmet County treasurer, who passes each government its share; the city sets and gets only its own piece, $11.85. Estimate your bill.

Estherville Lincoln Central schools$15.3943%
City of Dolliver$11.8533%
Emmet County$6.1617%
Iowa Lakes Community College$1.274%
Emmet County Assessor$0.652%
Emmet County Extension (ISU Extension and Outreach)$0.30<1%

Rates over time

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

Year	Combined	City’s own
FY20	$32.58	$8.10
FY21	$32.61	$8.10
FY22	$31.98	$8.05
FY23	$31.77	$8.10
FY24	$31.87	$8.10
FY25	$30.81	$7.86
FY26	$31.75	$8.10
FY27	$35.62	$11.85

Show the numbers

Year	Combined	City’s own
FY20	$32.58	$8.10
FY21	$32.61	$8.10
FY22	$31.98	$8.05
FY23	$31.77	$8.10
FY24	$31.87	$8.10
FY25	$30.81	$7.86
FY26	$31.75	$8.10
FY27	$35.62	$11.85

Compared with places this size³

Dolliver’s city property tax rate of $11.85 per $1,000 is the 17th highest of 75 Iowa cities with 40–90 people. The middle of the group is $8.10.

See all 75

#	Place	Rate per $1,000	People
1	Dougherty	$25.38	61
2	Hansell	$23.66	85
3	Stanley	$20.69	86
4	Varina	$19.09	69
5	Sharpsburg	$18.93	69
6	Grant	$18.71	82
7	Derby	$18.13	89
8	Vining	$16.97	53
9	Northboro	$15.81	52
10	Popejoy	$15.80	76
11	Truesdale	$14.56	64
12	Yorktown	$14.48	60
13	Rodney	$13.04	43
14	Cylinder	$12.52	84
15	Aredale	$12.19	59
16	Colwell	$12.14	52
17	Dolliver	$11.85	63
18	Morley	$11.74	94
19	Matlock	$11.44	74
20	Nodaway	$11.20	74
21	Promise City	$11.13	91
22	Hayesville	$11.13	43
23	Plover	$11.10	52
24	Numa	$10.80	69
25	Oto	$10.45	71
26	Bradgate	$10.37	76
27	Guernsey	$10.13	59
28	Rathbun	$9.96	44
29	Hartwick	$9.90	91
30	Gray	$9.85	62
31	Webster	$9.55	94
32	Nemaha	$9.53	65
33	Kirkman	$9.44	60
34	Wiota	$9.32	91
35	Knierim	$8.13	53
36	Carpenter	$8.10	92
37	Chillicothe	$8.10	79
38	Clio	$8.10	67
39	Orchard	$8.10	64
40	Scarville	$8.10	75
41	Shannon City	$8.10	73
42	Struble	$8.10	72
43	Turin	$8.10	69
44	Unionville	$8.10	74
45	Buckeye	$7.94	82
46	Gruver	$7.89	63
47	Marysville	$7.89	46
48	Redding	$7.86	64
49	Bassett	$7.86	42
50	Oyens	$7.86	88
51	Ralston	$7.86	76
52	Chatsworth	$7.86	72
53	Kinross	$7.57	80
54	Thornburg	$7.57	46
55	Bevington	$7.41	62
56	Thayer	$7.39	48
57	Garber	$7.35	76
58	Spring Hill	$7.26	68
59	Greenville	$7.24	69
60	Spragueville	$7.20	92
61	Craig	$7.01	78
62	Zwingle	$6.93	86
63	Pleasant Plain	$6.79	83
64	Willey	$6.69	72
65	Rossie	$6.32	46
66	Tennant	$6.29	83
67	Sandyville	$6.06	59
68	Clayton	$5.08	45
69	Plano	$4.66	57
70	Hardy	$4.36	55
71	Beaver	$2.71	46
72	Graf	$2.56	76
73	Osterdock	$2.44	45
74	Gibson	$1.88	58
75	Balltown	$0.12	78

The $8.10 limit

Dolliver’s general levy is $7.86 per $1,000 of taxable value in FY27, $0.24 below the limit.⁴ 581 of 934 Iowa cities have a higher general levy. All cities.

$8.10

FY23 $8.10 · FY24 $8.10 · FY25 $7.86 · FY26 $8.10 · FY27 $7.86 (before FY25, the general levy alone)

Outside the limit: $3.99 more⁵

Liability, property & self insurance costs$3.99 · $7,796

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$15,37966%
Liability, property & self insurance costs$7,79634%

Budget and spending

Reading a local budget

Where each dollar of Dolliver’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 75 Iowa cities closest in size (40–90 people).

Where it goes	Of each dollar	Cities this size (75)
Public Works	54¢	35¢
General Government	33¢	35¢
Community and Economic Development	8¢	3¢
Public Safety	5¢	10¢
Culture and Recreation	<1¢	6¢

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.

General Government$13,18944%
Public Works$11,80439%
Community and Economic Development$2,5509%
Public Safety$2,3288%
Culture and Recreation$1100%

Budget compared with what it spent, FY23

Function	Budget	Spent
Public Works	$7,220	$17,551
Public Safety	$1,595	$0
Health and Social Services	$0	$0
General Government	$13,140	$11,415
Debt Service	$0	$0
Culture and Recreation	$154	$2,644
Community and Economic Development	$2,200	$0
Capital Projects	$0	$0
Business Type / Enterprise	$8,122	$21,009

What it spent each year

FY24 left out⁶

$153,865

$41,718

Debt, reserves and audits

How local debt works · What an audit tells you

What Dolliver owes

No debt at June 30, 2026.⁷

June 30	Owed	Per 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 30	Owed	Per 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% limit⁸

General obligation debt is $0, 0% of the limit of about $172,255 (5% of $3.4M, the full value of its taxable property in 2024).

Money in reserve

The state’s budget files don’t include cities’ fund balances⁹. Dolliver’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 Thursday, February 12, 2026, by a CPA firm.

1 earlier report for Dolliver

Periodic Examination, period ending Friday, June 30, 2017Tuesday, January 2, 2018

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: $6,090 in FY25, up 25% since FY19 while prices rose 25%, so it buys 1% less. Grants are below.

Show the numbers

Source	FY22	FY23	FY24	FY25
Road Use Tax (streets)	$5,722	$5,905	$6,723	$6,090

Has it kept up with prices?

Each source from FY19 to FY25, after inflation.

Road Use Tax (streets)−1%$4,886 → $6,090, up 25% since FY19 while prices rose 25%, so it buys 1% 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 65% since FY19 while prices rose 25%, so it buys 32% more.

$8,200

$8,108

Federal grants, for comparison: $4,411 in FY23.

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

Dolliver City Council At-Large

2 seats: the top 2 win.

Carl Griese Winner1553.6%
Katlyn Rezac Winner1346.4%

Dolliver Mayor

Jill Griese Unopposed15100.0%

Local races from civicAPI and county auditors for Dolliver; 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.

Dolliver City Council At-Large (3 seats)
Now held by Virginia Hatland, Roger Rezac, Deloris Griese
Dolliver Mayor
Now held by Jill Griese

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

David D. Rowley (Sen. 5)Henry Stone (Rep. 9)

U.S. House:District 4

Emmet County Estherville Lincoln Central schools

Notes

For a $200,000 home with the homestead credit, at the combined rate in most of the city. Some parts of the city pay a different rate (special districts, tax increment financing districts). ↩
Cities adopt their budgets each spring for the year starting July 1. ↩
FY27 rates from the Department of Management. A higher rate isn’t always a bigger bill: it depends on how much property there is to tax. Sizes: Census Bureau 2024 estimates. ↩
Iowa Code section 384.1, as changed by House File 718 (2023). Until FY25 a city’s regular general levy was capped at $8.10 by itself, and a city at the cap could add an emergency levy of up to $0.27. From FY25 the general levy and several smaller levies were combined into one “consolidated” general levy with an $8.10 limit; a city whose combined rate was above $8.10 lowers it in steps, in years its taxable value grows by more than the law allows, until it reaches $8.10. So years before FY25 aren’t directly comparable with later ones. ↩
Levies outside the limit are each set aside for one purpose and have their own rules: debt service pays back bonds voters or the council approved, employee benefits cover pensions and insurance, and some (transit, an airport, insurance costs) have their own caps in state law. ↩
The state’s FY24 spending file repeats the year before for nearly every Iowa city, so that year isn’t shown. ↩
From the reports each government files with the Treasurer of State’s debt reporting site. “Per resident” divides by the population the site lists, the same figure for every year, so the trend shows the debt itself changing. ↩
Article XI, section 3 of the Iowa Constitution limits a county, city or school district’s debt to 5% of the value of the taxable property in it. Iowa applies the limit to the full (100%) value, before the rollback, and it covers general obligation debt, backed by property taxes; revenue bonds repaid only from fees, like water bills, don’t count. Iowa Funnel compares general obligation debt with 5% of the value two years earlier, as the last tax lists before the year; a government’s own bond documents state its exact figure. ↩
The Department of Management’s city budget and annual report files on the Iowa Data Hub give revenue and spending by city, but no beginning or ending fund balances. A city’s audit or annual financial report has them, in its statement of net position and its fund balance schedules. ↩
From the Auditor of State’s list of audit reports. Every Iowa city, county and school district is audited or examined: larger ones each year by a CPA firm or the Auditor of State, small cities every few years. Findings are problems the auditors report, from weak controls over cash to breaking a law. ↩
From the city’s annual financial reports to the state (Iowa Data Hub, city actual revenues). “Today’s dollars” adjusts each year by the consumer price index for the Midwest, so a flat line in today’s dollars means the money buys the same as before. ↩
Iowa Code §376.4(1)(a): nomination papers are filed 71 to 47 days before the election, by 5:00 p.m. on the last day. Cities that may hold a primary election file earlier: 85 to 68 days before. ↩
Expected seats come from when each seat was last elected and its term. Filed candidates come from civicAPI and, in Black Hawk, Johnson and Scott counties, the auditor’s published candidate list, read weekly while filing is open. Check with the county auditor or city clerk before relying on it. Only names are shown. ↩
Iowa Code §39.2(4) (2026), paragraph d: “For any political subdivision of this state, if the special election is in whole or in part for the question of issuing bonds or other indebtedness, the first Tuesday after the first Monday in November.” This applies to bond elections on or after July 1, 2023. Subsection 2 adds that “a special election for a city, school district, or merged area shall not be scheduled to coincide with the general election.” A few kinds of elections follow their own rules (“unless otherwise provided by law”). ↩
Legislative and congressional districts that cover Dolliver; percentages are rough shares of its area. These lawmakers write the state laws and budget Dolliver works within. ↩

Sources: City budgets and levies from the Department of Management; tax rates from the Iowa Data Hub; state payments from the Department of Revenue; prices from the consumer price index; legislative districts from Census Bureau maps.

Dolliver

Who runs it

Meetings and agendas

Property taxes

Who gets a property owner’s tax bill in Dolliver

Rates over time

Compared with places this size3

The $8.10 limit

Outside the limit: $3.99 more5

The city’s levies, FY27

Budget and spending

Where each dollar of Dolliver’s budget goes, FY26

Planned spending, FY27

What it spent each year

Debt, reserves and audits

What Dolliver owes

The 5% limit8

Money in reserve

Audits10

State money

What the state pays the city every year

Has it kept up with prices?

Collected by the state for the city

Business awards

Elections

Most recent: November 4, 2025

Who has filed for Tuesday, November 2, 2027

Past ballot measures

When a measure can be on the ballot

Related places

At the Statehouse and in Congress15

Compared with places this size³

Outside the limit: $3.99 more⁵

The 5% limit⁸

Audits¹⁰

At the Statehouse and in Congress¹⁵