Display
Language
About accessibility
Language
Display
Sign in

Local taxes › Henry County › Westwood

City

Westwood

Henry County · How cities work

$2,820 a yearproperty tax on a $200,000 home here, FY27, for every local government ($33.48 per $1,000 of taxable value)1
$650 a yearof that goes to the city ($7.67 per $1,000)
$48,370property taxes the city levies, FY27
$99,583city 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.

  • Brant KnudsenWestwood Mayor · elected November 4, 2025
  • Dee BumgardnerWestwood City Council At-Large · elected November 4, 2025
  • Gary LaneWestwood City Council At-Large · elected November 4, 2025
  • Monte KnudsenWestwood City Council At-Large · elected November 4, 2025
  • Zachary MoehleWestwood City Council At-Large · elected November 4, 2025
  • Darrel R. RogersWestwood City Council At-Large · elected November 7, 2023
  • LuAnn JohnsonWestwood 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 Westwood

Homes and businesses in most of Westwood pay a combined $33.48 per $1,000 of taxable value (FY27). They pay it all to the Henry County treasurer, who passes each government its share; the city sets and gets only its own piece, $7.67. Estimate your bill.

  • Mount Pleasant schools$11.8936%
  • Henry County$9.1927%
  • City of Westwood$7.6723%
  • Henry County Soldiers And Sailors Memorial Hospital$2.287%
  • Southeastern Community College$1.585%
  • Henry County Assessor$0.582%
  • Henry County Extension (ISU Extension and Outreach)$0.28<1%

Rates over time

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

YearCombinedCity’s own
FY20$32.83$7.25
FY21$34.02$7.24
FY22$33.93$7.08
FY23$34.45$7.38
FY24$34.52$7.84
FY25$33.30$7.85
FY26$34.31$7.73
FY27$33.48$7.67
Show the numbers
YearCombinedCity’s own
FY20$32.83$7.25
FY21$34.02$7.24
FY22$33.93$7.08
FY23$34.45$7.38
FY24$34.52$7.84
FY25$33.30$7.85
FY26$34.31$7.73
FY27$33.48$7.67

Compared with places this size3

Westwood’s city property tax rate of $7.67 per $1,000 is the 29th lowest of 127 Iowa cities with 60–140 people. The middle of the group is $9.53.

Castana: $34.13Brayton: $25.07Hansell: $23.66Whitten: $22.65Stanley: $20.69Rowan: $19.53Chester: $19.30Bouton: $19.25Ricketts: $19.22Varina: $19.09Sharpsburg: $18.93Grant: $18.71Swaledale: $18.62Derby: $18.13Bristow: $17.39Woolstock: $17.26Monmouth: $16.41Blockton: $16.37Geneva: $16.25Waterville: $16.25Popejoy: $15.80Woodburn: $15.59Goodell: $15.16Marne: $15.03Baldwin: $14.91Truesdale: $14.56Palmer: $13.89Ayrshire: $13.55Searsboro: $13.55Ferguson: $13.53Lanesboro: $13.53Calumet: $13.16Delaware: $12.86Clemons: $12.69Cylinder: $12.52Millersburg: $12.40Arion: $12.14Webb: $12.10Lone Rock: $11.92East Peru: $11.89Henderson: $11.85Morley: $11.74Ledyard: $11.74Toronto: $11.68Matlock: $11.44Melrose: $11.27Nodaway: $11.20Promise City: $11.13Masonville: $11.00Somers: $10.99Havelock: $10.95Numa: $10.80Pacific Junction: $10.56Oto: $10.45Bradgate: $10.37North Washington: $10.23Dawson: $10.19Hartwick: $9.90Clare: $9.81Rutland: $9.65Rock Falls: $9.61Superior: $9.58Webster: $9.55Nemaha: $9.53Martinsburg: $9.49Larrabee: $9.41Hamilton: $9.35Wiota: $9.32Floris: $9.29Mitchell: $9.22Westphalia: $9.18Welton: $8.86Archer: $8.84Fraser: $8.81Macksburg: $8.81Andover: $8.28Carpenter: $8.10Chillicothe: $8.10Clio: $8.10Orchard: $8.10Rome: $8.10Scarville: $8.10Shannon City: $8.10Struble: $8.10Turin: $8.10Unionville: $8.10Westfield: $8.10Vincent: $8.09Buckeye: $7.94Redding: $7.86Morrison: $7.86Oyens: $7.86Castalia: $7.86Ralston: $7.86Chatsworth: $7.86Cromwell: $7.81Arispe: $7.71Luzerne: $7.69Kinross: $7.57Bernard: $7.56Braddyville: $7.49Garber: $7.35Franklin: $7.31Spring Hill: $7.26Greenville: $7.24Spragueville: $7.20Weldon: $7.18Craig: $7.01Brunsville: $6.95Zwingle: $6.93Pleasant Plain: $6.79Houghton: $6.73Williamson: $6.72Willey: $6.69Lincoln: $6.32Tennant: $6.29Ackworth: $5.90Harper: $5.29Panorama Park: $4.62Keomah Village: $3.15Mcintire: $2.78Graf: $2.56Centralia: $2.41New Liberty: $2.27North Buena Vista: $1.78Balltown: $0.12Westwood: $7.67$0.12 lowest$34.13 highestmiddle
See all 127
#PlaceRate per $1,000People
1Castana$34.13103
2Brayton$25.07138
3Hansell$23.6685
4Whitten$22.6598
5Stanley$20.6986
6Rowan$19.53118
7Chester$19.30134
8Bouton$19.25125
9Ricketts$19.22105
10Varina$19.0969
11Sharpsburg$18.9369
12Grant$18.7182
13Swaledale$18.62136
14Derby$18.1389
15Bristow$17.39139
16Woolstock$17.26141
17Monmouth$16.41129
18Blockton$16.37123
19Geneva$16.25137
20Waterville$16.25112
21Popejoy$15.8076
22Woodburn$15.59133
23Goodell$15.16139
24Marne$15.03109
25Baldwin$14.9199
26Truesdale$14.5664
27Palmer$13.89137
28Ayrshire$13.55128
29Searsboro$13.55129
30Ferguson$13.5398
31Lanesboro$13.53112
32Calumet$13.16144
33Delaware$12.86139
34Clemons$12.69135
35Cylinder$12.5284
36Millersburg$12.40135
37Arion$12.1499
38Webb$12.10139
39Lone Rock$11.92143
40East Peru$11.89119
41Henderson$11.85140
42Morley$11.7494
43Ledyard$11.74118
44Toronto$11.68101
45Matlock$11.4474
46Melrose$11.27110
47Nodaway$11.2074
48Promise City$11.1391
49Masonville$11.0098
50Somers$10.99121
51Havelock$10.95127
52Numa$10.8069
53Pacific Junction$10.5699
54Oto$10.4571
55Bradgate$10.3776
56North Washington$10.23107
57Dawson$10.19110
58Hartwick$9.9091
59Clare$9.81133
60Rutland$9.65116
61Rock Falls$9.61143
62Superior$9.58127
63Webster$9.5594
64Nemaha$9.5365
65Martinsburg$9.49109
66Larrabee$9.41116
67Hamilton$9.35125
68Wiota$9.3291
69Floris$9.29119
70Mitchell$9.22118
71Westphalia$9.18133
72Welton$8.86124
73Archer$8.84116
74Fraser$8.81107
75Macksburg$8.81103
76Andover$8.28106
77Carpenter$8.1092
78Chillicothe$8.1079
79Clio$8.1067
80Orchard$8.1064
81Rome$8.10112
82Scarville$8.1075
83Shannon City$8.1073
84Struble$8.1072
85Turin$8.1069
86Unionville$8.1074
87Westfield$8.10121
88Vincent$8.09125
89Buckeye$7.9482
90Redding$7.8664
91Morrison$7.86101
92Oyens$7.8688
93Castalia$7.86141
94Ralston$7.8676
95Chatsworth$7.8672
96Cromwell$7.81104
97Arispe$7.7195
98Luzerne$7.69111
99Westwood$7.6796
100Kinross$7.5780
101Bernard$7.56117
102Braddyville$7.49142
103Garber$7.3576
104Franklin$7.31133
105Spring Hill$7.2668
106Greenville$7.2469
107Spragueville$7.2092
108Weldon$7.18134
109Craig$7.0178
110Brunsville$6.95128
111Zwingle$6.9386
112Pleasant Plain$6.7983
113Houghton$6.73129
114Williamson$6.72126
115Willey$6.6972
116Lincoln$6.32119
117Tennant$6.2983
118Ackworth$5.90117
119Harper$5.29117
120Panorama Park$4.62142
121Keomah Village$3.15107
122Mcintire$2.78115
123Graf$2.5676
124Centralia$2.41117
125New Liberty$2.27141
126North Buena Vista$1.78107
127Balltown$0.1278

The $8.10 limit

Westwood’s general levy is $7.67 per $1,000 of taxable value in FY27, $0.43 below the limit.4 744 of 934 Iowa cities have a higher general levy. All cities.

FY23 $7.38 · FY24 $7.84 · FY25 $7.85 · FY26 $7.73 · FY27 $7.67 (before FY25, the general levy alone)

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$48,370100%

Budget and spending

Reading a local budget

Where each dollar of Westwood’s budget goes, FY26

Business Type / Enterprise: 45¢ of every dollar45¢General Government: 22¢ of every dollar22¢Public Works: 21¢ of every dollar21¢Community and Economic Development: 9¢ of every dollar9¢Public Safety: 3¢ of every dollarEverything else: <1¢ 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 128 Iowa cities closest in size (60–140 people).

Where it goesOf each dollarCities this size (128)
Business Type / Enterprise45¢20¢
General Government22¢27¢
Public Works21¢30¢
Community and Economic Development9¢2¢
Public Safety3¢9¢
Everything else<1¢7¢

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$29,20029%
  • Public Works$28,40029%
  • Debt Service$25,58326%
  • Community and Economic Development$12,00012%
  • Public Safety$4,0004%
  • Culture and Recreation$4000%

The state’s FY27 file doesn’t include business type / enterprise yet ($60,160 in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$45,400$63,910
Public Safety$5,000$3,744
Health and Social Services$0$0
General Government$25,200$34,864
Debt Service$0$25,582
Culture and Recreation$400$400
Community and Economic Development$17,000$11,313
Capital Projects$0$267,510
Business Type / Enterprise$58,526$68,726

What it spent each year

FY24 left out5

$476,049
$166,635

Debt, reserves and audits

How local debt works · What an audit tells you

What Westwood owes

$214,265 at June 30, 2026: $2,121 per resident. 371st most per resident of 939 Iowa places of its kind (the list).6

$248,879
$214,265
June 30OwedPer resident
2026$214,265$2,121
2025$214,265$2,121
2024$231,883$2,296
2023$248,879$2,464
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$214,265$2,121
2025$214,265$2,121
2024$231,883$2,296
2023$248,879$2,464
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

Down 14% since 2023.

Money in reserve

The state’s budget files don’t include cities’ fund balances7. Westwood’s latest audit has them: Periodic Examination, period ending Wednesday, March 31, 2021 (PDF).

Audits8

The latest: Periodic Examination for the period ending Wednesday, March 31, 2021 (PDF), released Monday, November 29, 2021, by a CPA firm.

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? 9

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: $14,344 in FY25, down 1% since FY19 while prices rose 25%, so it buys 21% less. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$14,236$13,899$14,267$14,344
Commercial and industrial tax replacement (“backfill”)$31$2––

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.

$2,599
$121
  • Military Replacement$121100%
YearGrants and projects
FY19$0
FY20$0
FY21$0
FY22$1,590
FY23$2,599
FY24$1,581
FY25$121
Show the numbers
YearGrants and projects
FY19$0
FY20$0
FY21$0
FY22$1,590
FY23$2,599
FY24$1,581
FY25$121

Has it kept up with prices?

Each source from FY19 to FY25, after inflation.

  • Road Use Tax (streets)−21%$14,469 → $14,344, down 1% since FY19 while prices rose 25%, so it buys 21% 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 30% since FY19 while prices rose 25%, so it buys 4% more.

$15,111
$14,493

Federal grants, for comparison: $8,224 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)10.

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 · 3

3 seats: the top 3 win.

Local races from civicAPI and county auditors for Westwood; 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.

  • Westwood City Council At-Large (2 seats)
    Now held by LuAnn Johnson, Darrel R. Rogers

Candidates as county auditors and civicAPI list them; a filing can take a few days to appear here11.

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 ballot12.

Related places

At the Statehouse and in Congress13

Adrian Dickey (Sen. 44)Jeff Shipley (Rep. 87)

U.S. House:District 1

Henry CountyMount Pleasant schools