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Local taxes › Howard County › Elma

City

Elma

Howard County · How cities work

$3,350 a yearproperty tax on a $200,000 home here, FY27, for every local government ($39.77 per $1,000 of taxable value)1
$1,500 a yearof that goes to the city ($17.82 per $1,000)
$264,608property taxes the city levies, FY27
$1.1Mcity 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 HelfterElma City Council At-Large · elected November 4, 2025
  • Judy UngsElma City Council At-Large · elected November 4, 2025
  • Myron HeadElma City Council At-Large · elected November 4, 2025
  • Randy ThorenElma Mayor · elected November 4, 2025
  • Joann EnloeElma City Council At-Large · elected November 7, 2023
  • Laura SchroederElma 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 Elma

Homes and businesses in most of Elma pay a combined $39.77 per $1,000 of taxable value (FY27). They pay it all to the Howard County treasurer, who passes each government its share; the city sets and gets only its own piece, $17.82. Estimate your bill.

Rates over time

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

YearCombinedCity’s own
FY20$34.38$12.90
FY21$39.39$17.84
FY22$39.86$18.52
FY23$39.28$18.31
FY24$46.48$24.31
FY25$45.74$23.73
FY26$44.83$23.14
FY27$39.77$17.82
Show the numbers
YearCombinedCity’s own
FY20$34.38$12.90
FY21$39.39$17.84
FY22$39.86$18.52
FY23$39.28$18.31
FY24$46.48$24.31
FY25$45.74$23.73
FY26$44.83$23.14
FY27$39.77$17.82

Compared with places this size3

Elma’s city property tax rate of $17.82 per $1,000 is the 16th highest of 194 Iowa cities with 330–740 people. The middle of the group is $12.94.

Stanhope: $29.10Rolfe: $22.67Charter Oak: $21.32Oxford Junction: $20.84Earling: $20.47Pomeroy: $19.60Salem: $19.15Dumont: $19.04Seymour: $18.78Dexter: $18.69Fonda: $18.52Massena: $18.23Kanawha: $18.11Swea City: $18.04Alden: $17.90Callender: $17.78Casey: $17.72Dows: $17.70New Hartford: $17.69Vail: $17.66Ringsted: $17.65Emerson: $17.54Walnut: $17.46Murray: $17.44Thompson: $17.25Ashton: $17.17Pierson: $17.12Burt: $17.10Latimer: $16.96Lohrville: $16.95Elk Horn: $16.78Oxford: $16.70Mccallsburg: $16.58Whittemore: $16.54Bancroft: $16.52Titonka: $16.45Early: $16.35Truro: $16.34Lewis: $16.25Duncombe: $16.10Bayard: $16.05Scranton: $16.01Ruthven: $15.84Minden: $15.77Walker: $15.74Russell: $15.18Stanwood: $15.12Stratford: $15.03Zearing: $14.99Arlington: $14.98Maynard: $14.85Plainfield: $14.84Ryan: $14.84Otho: $14.82Wyoming: $14.81Humeston: $14.80Hopkinton: $14.79Essex: $14.76Gilmore City: $14.60Sabula: $14.38Garrison: $14.38Lorimor: $14.36Collins: $14.32Clermont: $14.30Moulton: $14.25Ocheyedan: $14.22Mcgregor: $14.20Olin: $14.19Garwin: $14.08Farragut: $14.07Elgin: $14.05Lime Springs: $13.95Dow City: $13.94Wesley: $13.91Diagonal: $13.91Bussey: $13.83Mondamin: $13.82Livermore: $13.78Redfield: $13.73Sioux Rapids: $13.63Albion: $13.58Lamont: $13.57New Albin: $13.55Rockford: $13.52Boyden: $13.39Lawler: $13.39Lacona: $13.38New Market: $13.25Plymouth: $13.21Bennett: $13.16Quasqueton: $13.12Farmington: $13.10Anthon: $13.05Little Rock: $13.03Coggon: $12.99Lehigh: $12.97Menlo: $12.92Templeton: $12.91Earlville: $12.90Brighton: $12.88Montrose: $12.78Goldfield: $12.73Wellsburg: $12.68Delmar: $12.68Galva: $12.68Badger: $12.67Martensdale: $12.63Stanton: $12.62Hospers: $12.58Norway: $12.53Everly: $12.51Hazleton: $12.48Spillville: $12.40Alburnett: $12.30Brandon: $12.29Moravia: $12.27Hedrick: $12.22Bonaparte: $12.17Schaller: $12.14Hawkeye: $12.11Colesburg: $11.97Albert City: $11.88Thornton: $11.86Runnells: $11.79Allerton: $11.72Orient: $11.66Merrill: $11.64Ellsworth: $11.57Morning Sun: $11.50Battle Creek: $11.49Wall Lake: $11.43Churdan: $11.31Miles: $11.28Sutherland: $11.25Arcadia: $11.23Whiting: $11.21Shelby: $11.17Blairstown: $11.04Milton: $10.98Ireton: $10.93New Vienna: $10.91Letts: $10.91Fontanelle: $10.88Birmingham: $10.87Charlotte: $10.86Richland: $10.82Grand Mound: $10.78Batavia: $10.77Riverdale: $10.67Union: $10.58Calamus: $10.47Lovilia: $10.46Radcliffe: $10.37Stacyville: $10.36Ventura: $10.22Andrew: $10.22Royal: $10.20Hartford: $10.16Rudd: $10.13What Cheer: $10.01Cumming: $9.85Breda: $9.80Doon: $9.78Lynnville: $9.68Farnhamville: $9.18Middletown: $9.16Alleman: $9.12Crescent: $8.72Ainsworth: $8.62Grand Junction: $8.57Gilman: $8.10Grandview: $8.10Kellogg: $8.10Lakeside: $8.10Lost Nation: $8.10Agency: $7.94Fremont: $7.86Delhi: $7.81Klemme: $7.74Beacon: $7.56Worthington: $7.50Marquette: $7.08Columbus City: $6.94Donahue: $6.83Keystone: $6.80Shueyville: $6.79New Virginia: $5.97Holy Cross: $5.91Conesville: $5.86University Park: $5.27Orleans: $4.13Okoboji: $3.83Wahpeton: $3.19Elma: $17.82$3.19 lowest$29.10 highestmiddle
See all 194
#PlaceRate per $1,000People
1Stanhope$29.10354
2Rolfe$22.67505
3Charter Oak$21.32521
4Oxford Junction$20.84424
5Earling$20.47394
6Pomeroy$19.60511
7Salem$19.15380
8Dumont$19.04614
9Seymour$18.78646
10Dexter$18.69631
11Fonda$18.52636
12Massena$18.23352
13Kanawha$18.11638
14Swea City$18.04545
15Alden$17.90738
16Elma$17.82493
17Callender$17.78361
18Casey$17.72387
19Dows$17.70509
20New Hartford$17.69555
21Vail$17.66383
22Ringsted$17.65346
23Emerson$17.54401
24Walnut$17.46728
25Murray$17.44609
26Thompson$17.25478
27Ashton$17.17434
28Pierson$17.12335
29Burt$17.10404
30Latimer$16.96477
31Lohrville$16.95366
32Elk Horn$16.78631
33Oxford$16.70715
34Mccallsburg$16.58356
35Whittemore$16.54478
36Bancroft$16.52677
37Titonka$16.45491
38Early$16.35571
39Truro$16.34515
40Lewis$16.25358
41Duncombe$16.10374
42Bayard$16.05402
43Scranton$16.01496
44Ruthven$15.84710
45Minden$15.77581
46Walker$15.74671
47Russell$15.18475
48Stanwood$15.12612
49Stratford$15.03688
50Zearing$14.99508
51Arlington$14.98415
52Maynard$14.85466
53Plainfield$14.84392
54Ryan$14.84348
55Otho$14.82417
56Wyoming$14.81526
57Humeston$14.80472
58Hopkinton$14.79622
59Essex$14.76721
60Gilmore City$14.60484
61Sabula$14.38498
62Garrison$14.38345
63Lorimor$14.36377
64Collins$14.32503
65Clermont$14.30571
66Moulton$14.25596
67Ocheyedan$14.22424
68Mcgregor$14.20725
69Olin$14.19652
70Garwin$14.08469
71Farragut$14.07480
72Elgin$14.05676
73Lime Springs$13.95467
74Dow City$13.94477
75Wesley$13.91382
76Diagonal$13.91331
77Bussey$13.83378
78Mondamin$13.82335
79Livermore$13.78382
80Redfield$13.73719
81Sioux Rapids$13.63722
82Albion$13.58444
83Lamont$13.57429
84New Albin$13.55435
85Rockford$13.52722
86Boyden$13.39694
87Lawler$13.39392
88Lacona$13.38336
89New Market$13.25381
90Plymouth$13.21368
91Bennett$13.16330
92Quasqueton$13.12587
93Farmington$13.10583
94Anthon$13.05534
95Little Rock$13.03447
96Coggon$12.99691
97Lehigh$12.97395
98Menlo$12.92347
99Templeton$12.91337
100Earlville$12.90713
101Brighton$12.88592
102Montrose$12.78734
103Goldfield$12.73617
104Wellsburg$12.68709
105Delmar$12.68541
106Galva$12.68416
107Badger$12.67540
108Martensdale$12.63413
109Stanton$12.62664
110Hospers$12.58703
111Norway$12.53463
112Everly$12.51570
113Hazleton$12.48711
114Spillville$12.40371
115Alburnett$12.30672
116Brandon$12.29331
117Moravia$12.27625
118Hedrick$12.22717
119Bonaparte$12.17357
120Schaller$12.14702
121Hawkeye$12.11429
122Colesburg$11.97379
123Albert City$11.88627
124Thornton$11.86394
125Runnells$11.79467
126Allerton$11.72432
127Orient$11.66363
128Merrill$11.64713
129Ellsworth$11.57495
130Morning Sun$11.50702
131Battle Creek$11.49683
132Wall Lake$11.43739
133Churdan$11.31359
134Miles$11.28400
135Sutherland$11.25628
136Arcadia$11.23588
137Whiting$11.21725
138Shelby$11.17730
139Blairstown$11.04705
140Milton$10.98395
141Ireton$10.93571
142New Vienna$10.91384
143Letts$10.91358
144Fontanelle$10.88684
145Birmingham$10.87371
146Charlotte$10.86386
147Richland$10.82532
148Grand Mound$10.78608
149Batavia$10.77434
150Riverdale$10.67385
151Union$10.58378
152Calamus$10.47348
153Lovilia$10.46456
154Radcliffe$10.37540
155Stacyville$10.36436
156Ventura$10.22701
157Andrew$10.22374
158Royal$10.20379
159Hartford$10.16729
160Rudd$10.13339
161What Cheer$10.01595
162Cumming$9.85527
163Breda$9.80492
164Doon$9.78640
165Lynnville$9.68382
166Farnhamville$9.18364
167Middletown$9.16365
168Alleman$9.12439
169Crescent$8.72626
170Ainsworth$8.62511
171Grand Junction$8.57715
172Gilman$8.10530
173Grandview$8.10431
174Kellogg$8.10597
175Lakeside$8.10695
176Lost Nation$8.10425
177Agency$7.94623
178Fremont$7.86688
179Delhi$7.81438
180Klemme$7.74429
181Beacon$7.56434
182Worthington$7.50374
183Marquette$7.08434
184Columbus City$6.94385
185Donahue$6.83336
186Keystone$6.80616
187Shueyville$6.79725
188New Virginia$5.97499
189Holy Cross$5.91348
190Conesville$5.86350
191University Park$5.27476
192Orleans$4.13503
193Okoboji$3.83729
194Wahpeton$3.19337

The $8.10 limit

Elma’s general levy is $8.40 per $1,000 of taxable value in FY27, $0.30 above the limit; it has to come down in steps.4 42 of 934 Iowa cities have a higher general levy. All cities.

FY23 $8.10 · FY24 $8.10 · FY25 $8.91 · FY26 $8.65 · FY27 $8.40 (before FY25, the general levy alone)

Outside the limit: $9.42 more5

  • Debt Service Levy$6.96 · $102,918
  • Total Employee Benefit Levies$1.29 · $19,048
  • Liability, property & self insurance costs$0.98 · $14,522
  • Support of a Local Emerg. Mgmt. Comm.$0.19 · $2,737

Tax increment financing (TIF)

Elma’s TIF revenue, from its reports to the state.

$11,465
$4,556
YearTIF revenue
FY16$8,995
FY17$8,982
FY18$9,320
FY19$9,170
FY20$8,142
FY21$11,346
FY22$11,465
FY23$4,556
Show the numbers
YearTIF revenue
FY16$8,995
FY17$8,982
FY18$9,320
FY19$9,170
FY20$8,142
FY21$11,346
FY22$11,465
FY23$4,556

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$124,18347%
  • Debt Service Levy$102,91839%
  • Total Employee Benefit Levies$19,0487%
  • Liability, property & self insurance costs$14,5226%
  • Support of a Local Emerg. Mgmt. Comm.$2,7371%

Budget and spending

Reading a local budget

Where each dollar of Elma’s budget goes, FY26

Public Works: 36¢ of every dollar36¢General Government: 23¢ of every dollar23¢Debt Service: 14¢ of every dollar14¢Culture and Recreation: 8¢ of every dollar8¢Public Safety: 8¢ of every dollar8¢Everything else: 10¢ of every dollar10¢

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 193 Iowa cities closest in size (330–740 people).

Where it goesOf each dollarCities this size (193)
Public Works36¢18¢
General Government23¢13¢
Debt Service14¢5¢
Culture and Recreation8¢9¢
Public Safety8¢9¢
Everything else10¢42¢

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$358,84034%
  • General Government$262,50025%
  • Public Safety$145,37814%
  • Culture and Recreation$113,29011%
  • Debt Service$104,03610%
  • Community and Economic Development$70,5007%

The state’s FY27 file doesn’t include business type / enterprise yet ($27,680 in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$344,500$159,321
Public Safety$53,305$41,090
Health and Social Services$0$0
General Government$158,900$121,449
Debt Service$55,000$80,715
Culture and Recreation$85,400$108,469
Community and Economic Development$76,750$52,148
Capital Projects$0$0
Business Type / Enterprise$300,000$271,451

What it spent each year

FY24 left out6

$1.3M

Debt, reserves and audits

How local debt works · What an audit tells you

What Elma owes

$1.0M at June 30, 2026: $2,007 per resident. 385th most per resident of 939 Iowa places of its kind (the list).7

$1.3M
$1.0M
June 30OwedPer resident
2026$1.0M$2,007
2025$913,901$1,810
2024$1.2M$2,377
2023$1.2M$2,377
2022$1.3M$2,528
2021$1.2M$2,354
2020$1.3M$2,527
2019$1.3M$2,648
2018$1.3M$2,648
2017$1.2M$2,450
2016$1.2M$2,450
2015$1.2M$2,450
2014$1.3M$2,505
2013$975,586$1,932
2012$1.3M$2,591
2011$1.3M$2,479
2010$1.3M$2,545
Show the numbers
June 30OwedPer resident
2026$1.0M$2,007
2025$913,901$1,810
2024$1.2M$2,377
2023$1.2M$2,377
2022$1.3M$2,528
2021$1.2M$2,354
2020$1.3M$2,527
2019$1.3M$2,648
2018$1.3M$2,648
2017$1.2M$2,450
2016$1.2M$2,450
2015$1.2M$2,450
2014$1.3M$2,505
2013$975,586$1,932
2012$1.3M$2,591
2011$1.3M$2,479
2010$1.3M$2,545

Down 21% since 2010.

Money in reserve

The state’s budget files don’t include cities’ fund balances8. Elma’s latest audit has them: Annual Examination, period ending Monday, June 30, 2025 (PDF).

Audits9

The latest: Annual Examination for the period ending Monday, June 30, 2025 (PDF), released Thursday, July 23, 2026, by the Auditor of State.

3 earlier reports for Elma

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? 10

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: $71,720 in FY25, up 2% since FY19 while prices rose 25%, so it buys 19% less. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$70,830$69,494$71,333$71,720

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.

$136,004
$1,385
  • State grants$1,385100%
YearGrants and projects
FY19$1,773
FY20$7,138
FY21$6,071
FY22$136,004
FY23$0
FY24$0
FY25$1,385
Show the numbers
YearGrants and projects
FY19$1,773
FY20$7,138
FY21$6,071
FY22$136,004
FY23$0
FY24$0
FY25$1,385

Has it kept up with prices?

Each source from FY19 to FY25, after inflation.

  • Road Use Tax (streets)−19%$70,535 → $71,720, up 2% since FY19 while prices rose 25%, so it buys 19% 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 27% since FY19 while prices rose 25%, so it buys 1% more.

$89,592
$85,605

Federal grants, for comparison: $60,145 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)11.

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 Elma; 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.

  • Elma City Council At-Large (2 seats)
    Now held by Laura Schroeder, Joann Enloe
  • Elma Mayor
    Now held by Randy Thoren

Candidates as county auditors and civicAPI list them; a filing can take a few days to appear here12.

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 ballot13.

Related places

At the Statehouse and in Congress14

Mike Klimesh (Sen. 32)Michael R. Bergan (Rep. 63)

U.S. House:District 2

Howard CountyHoward-Winneshiek schools