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Local taxes › Keokuk County › What Cheer

City

What Cheer

Keokuk County · How cities work

$2,680 a yearproperty tax on a $200,000 home here, FY27, for every local government ($31.81 per $1,000 of taxable value)1
$840 a yearof that goes to the city ($10.01 per $1,000)
$93,482property taxes the city levies, FY27
$150,940city 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.

  • Darrell WilkeningWhat Cheer Mayor · elected November 4, 2025
  • Donna S. RogersWhat Cheer City Council At-Large · elected November 4, 2025
  • Dwight Danner Sr.What Cheer City Council At-Large · elected November 4, 2025
  • Frank CalvertWhat Cheer City Council At-Large · elected November 4, 2025
  • Lisa BrackelsbergWhat Cheer City Council At-Large · elected November 4, 2025
  • Sandra Van PattenWhat Cheer City Council At-Large · elected November 4, 2025
  • Carolyn S. BeckerWhat Cheer City Council At-Large · elected November 7, 2023
  • Christine Smith HowardWhat Cheer City Council At-Large · elected November 7, 2023
  • Rick ShafranekWhat Cheer 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 What Cheer

Homes and businesses in most of What Cheer pay a combined $31.81 per $1,000 of taxable value (FY27). They pay it all to the Keokuk County treasurer, who passes each government its share; the city sets and gets only its own piece, $10.01. Estimate your bill.

  • Tri-County schools$11.9137%
  • City of What Cheer$10.0131%
  • Keokuk County$5.6418%
  • Keokuk County Hospital$1.766%
  • Indian Hills Community College$1.244%
  • Keokuk County Assessor$0.602%
  • Washington-What Cheer Cemetery$0.341%
  • Keokuk County Extension (ISU Extension and Outreach)$0.31<1%

Rates over time

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

YearCombinedCity’s own
FY20$37.51$14.45
FY21$37.55$15.03
FY22$38.34$16.82
FY23$37.14$15.62
FY24$32.88$11.23
FY25$32.77$11.07
FY26$33.10$11.05
FY27$31.81$10.01
Show the numbers
YearCombinedCity’s own
FY20$37.51$14.45
FY21$37.55$15.03
FY22$38.34$16.82
FY23$37.14$15.62
FY24$32.88$11.23
FY25$32.77$11.07
FY26$33.10$11.05
FY27$31.81$10.01

Compared with places this size3

What Cheer’s city property tax rate of $10.01 per $1,000 is the 31st lowest of 177 Iowa cities with 400–890 people. The middle of the group is $12.99.

Exira: $24.81Rolfe: $22.67Dayton: $22.51Charter Oak: $21.32Oxford Junction: $20.84Correctionville: $19.84Pomeroy: $19.60Dumont: $19.04Seymour: $18.78Dexter: $18.69Fonda: $18.52Kanawha: $18.11Swea City: $18.04Alden: $17.90Elma: $17.82Dows: $17.70New Hartford: $17.69Emerson: $17.54Walnut: $17.46Murray: $17.44Thompson: $17.25Ashton: $17.17Colo: $17.14Burt: $17.10Latimer: $16.96Adair: $16.84Elk Horn: $16.78Oxford: $16.70Buffalo Center: $16.58Whittemore: $16.54Bancroft: $16.52Titonka: $16.45Eldon: $16.42Early: $16.35Truro: $16.34Bayard: $16.05Scranton: $16.01Armstrong: $15.87Ruthven: $15.84Minden: $15.77Walker: $15.74Newell: $15.49Riceville: $15.31Russell: $15.18Gilbertville: $15.15Stanwood: $15.12Stratford: $15.03Zearing: $14.99Readlyn: $14.99Arlington: $14.98Maynard: $14.85Otho: $14.82Wyoming: $14.81Humeston: $14.80Hopkinton: $14.79Essex: $14.76Gilmore City: $14.60Garnavillo: $14.52Maxwell: $14.50Sabula: $14.38Collins: $14.32Clermont: $14.30Moulton: $14.25Ocheyedan: $14.22Mcgregor: $14.20Olin: $14.19Garwin: $14.08Farragut: $14.07Elgin: $14.05Lime Springs: $13.95Dow City: $13.94Ossian: $13.88Redfield: $13.73Victor: $13.72Sioux Rapids: $13.63Donnellson: $13.63Albion: $13.58Gladbrook: $13.58Lamont: $13.57New Albin: $13.55Rockford: $13.52Boyden: $13.39Van Horne: $13.27Keota: $13.21Quasqueton: $13.12Farmington: $13.10Anthon: $13.05Little Rock: $13.03Coggon: $12.99Earlville: $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: $12.48Alburnett: $12.30Hubbard: $12.30Moravia: $12.27Hedrick: $12.22Carson: $12.22Wheatland: $12.18Schaller: $12.14Hawkeye: $12.11Afton: $11.96Lowden: $11.93Albert City: $11.88Runnells: $11.79Allerton: $11.72Merrill: $11.64Ellsworth: $11.57Morning Sun: $11.50Battle Creek: $11.49Wall Lake: $11.43West Bend: $11.42Dakota City: $11.39Dunkerton: $11.30Miles: $11.28Sutherland: $11.25Arcadia: $11.23Whiting: $11.21Shelby: $11.17Blairstown: $11.04Manilla: $11.01Hamburg: $10.95Ireton: $10.93Fontanelle: $10.88Richland: $10.82Grand Mound: $10.78Batavia: $10.77Cambridge: $10.53Lovilia: $10.46Schleswig: $10.39Melbourne: $10.38Radcliffe: $10.37Stacyville: $10.36Ventura: $10.22Milo: $10.20Hartford: $10.16Newhall: $9.99Cumming: $9.85Graettinger: $9.81Breda: $9.80Doon: $9.78Long Grove: $9.59Alleman: $9.12Winthrop: $8.94Crescent: $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: $7.56Sully: $7.41Marquette: $7.08Raymond: $6.85Keystone: $6.80Shueyville: $6.79New Virginia: $5.97University Park: $5.27Orleans: $4.13Okoboji: $3.83What Cheer: $10.01$3.83 lowest$24.81 highestmiddle
See all 177
#PlaceRate per $1,000People
1Exira$24.81766
2Rolfe$22.67505
3Dayton$22.51766
4Charter Oak$21.32521
5Oxford Junction$20.84424
6Correctionville$19.84759
7Pomeroy$19.60511
8Dumont$19.04614
9Seymour$18.78646
10Dexter$18.69631
11Fonda$18.52636
12Kanawha$18.11638
13Swea City$18.04545
14Alden$17.90738
15Elma$17.82493
16Dows$17.70509
17New Hartford$17.69555
18Emerson$17.54401
19Walnut$17.46728
20Murray$17.44609
21Thompson$17.25478
22Ashton$17.17434
23Colo$17.14856
24Burt$17.10404
25Latimer$16.96477
26Adair$16.84792
27Elk Horn$16.78631
28Oxford$16.70715
29Buffalo Center$16.58839
30Whittemore$16.54478
31Bancroft$16.52677
32Titonka$16.45491
33Eldon$16.42788
34Early$16.35571
35Truro$16.34515
36Bayard$16.05402
37Scranton$16.01496
38Armstrong$15.87847
39Ruthven$15.84710
40Minden$15.77581
41Walker$15.74671
42Newell$15.49850
43Riceville$15.31807
44Russell$15.18475
45Gilbertville$15.15792
46Stanwood$15.12612
47Stratford$15.03688
48Zearing$14.99508
49Readlyn$14.99857
50Arlington$14.98415
51Maynard$14.85466
52Otho$14.82417
53Wyoming$14.81526
54Humeston$14.80472
55Hopkinton$14.79622
56Essex$14.76721
57Gilmore City$14.60484
58Garnavillo$14.52751
59Maxwell$14.50862
60Sabula$14.38498
61Collins$14.32503
62Clermont$14.30571
63Moulton$14.25596
64Ocheyedan$14.22424
65Mcgregor$14.20725
66Olin$14.19652
67Garwin$14.08469
68Farragut$14.07480
69Elgin$14.05676
70Lime Springs$13.95467
71Dow City$13.94477
72Ossian$13.88777
73Redfield$13.73719
74Victor$13.72852
75Sioux Rapids$13.63722
76Donnellson$13.63859
77Albion$13.58444
78Gladbrook$13.58775
79Lamont$13.57429
80New Albin$13.55435
81Rockford$13.52722
82Boyden$13.39694
83Van Horne$13.27768
84Keota$13.21888
85Quasqueton$13.12587
86Farmington$13.10583
87Anthon$13.05534
88Little Rock$13.03447
89Coggon$12.99691
90Earlville$12.90713
91Brighton$12.88592
92Montrose$12.78734
93Goldfield$12.73617
94Wellsburg$12.68709
95Delmar$12.68541
96Galva$12.68416
97Badger$12.67540
98Martensdale$12.63413
99Stanton$12.62664
100Hospers$12.58703
101Norway$12.53463
102Everly$12.51570
103Hazleton$12.48711
104Alburnett$12.30672
105Hubbard$12.30837
106Moravia$12.27625
107Hedrick$12.22717
108Carson$12.22772
109Wheatland$12.18765
110Schaller$12.14702
111Hawkeye$12.11429
112Afton$11.96864
113Lowden$11.93767
114Albert City$11.88627
115Runnells$11.79467
116Allerton$11.72432
117Merrill$11.64713
118Ellsworth$11.57495
119Morning Sun$11.50702
120Battle Creek$11.49683
121Wall Lake$11.43739
122West Bend$11.42770
123Dakota City$11.39764
124Dunkerton$11.30840
125Miles$11.28400
126Sutherland$11.25628
127Arcadia$11.23588
128Whiting$11.21725
129Shelby$11.17730
130Blairstown$11.04705
131Manilla$11.01756
132Hamburg$10.95863
133Ireton$10.93571
134Fontanelle$10.88684
135Richland$10.82532
136Grand Mound$10.78608
137Batavia$10.77434
138Cambridge$10.53844
139Lovilia$10.46456
140Schleswig$10.39820
141Melbourne$10.38771
142Radcliffe$10.37540
143Stacyville$10.36436
144Ventura$10.22701
145Milo$10.20762
146Hartford$10.16729
147What Cheer$10.01595
148Newhall$9.99887
149Cumming$9.85527
150Graettinger$9.81810
151Breda$9.80492
152Doon$9.78640
153Long Grove$9.59849
154Alleman$9.12439
155Winthrop$8.94814
156Crescent$8.72626
157Ainsworth$8.62511
158Grand Junction$8.57715
159Gilman$8.10530
160Grandview$8.10431
161Kellogg$8.10597
162Lakeside$8.10695
163Lost Nation$8.10425
164Agency$7.94623
165Fremont$7.86688
166Delhi$7.81438
167Klemme$7.74429
168Beacon$7.56434
169Sully$7.41891
170Marquette$7.08434
171Raymond$6.85754
172Keystone$6.80616
173Shueyville$6.79725
174New Virginia$5.97499
175University Park$5.27476
176Orleans$4.13503
177Okoboji$3.83729

The $8.10 limit

What Cheer’s general levy is $7.86 per $1,000 of taxable value in FY27, $0.24 below the limit.4 623 of 934 Iowa cities have a higher general levy. All cities.

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

Outside the limit: $2.14 more5

  • Total Employee Benefit Levies$1.25 · $11,567
  • Liability, property & self insurance costs$0.89 · $8,193

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$72,52979%
  • Total Employee Benefit Levies$11,56713%
  • Liability, property & self insurance costs$8,1939%

Budget and spending

Reading a local budget

Where each dollar of What Cheer’s budget goes, FY26

Business Type / Enterprise: 54¢ of every dollar54¢Public Works: 22¢ of every dollar22¢General Government: 16¢ of every dollar16¢Culture and Recreation: 6¢ of every dollarPublic Safety: 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 176 Iowa cities closest in size (400–890 people).

Where it goesOf each dollarCities this size (176)
Business Type / Enterprise54¢40¢
Public Works22¢17¢
General Government16¢12¢
Culture and Recreation6¢9¢
Public Safety2¢10¢

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$68,10045%
  • Public Works$48,80032%
  • Culture and Recreation$29,00019%
  • Public Safety$5,0403%

The state’s FY27 file doesn’t include business type / enterprise yet ($230,000 in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$98,000$181,086
Public Safety$4,368$39,625
Health and Social Services$0$0
General Government$85,900$77,481
Debt Service$39,000$33,175
Culture and Recreation$19,000$36,646
Community and Economic Development$0$0
Capital Projects$0$0
Business Type / Enterprise$217,000$207,163

What it spent each year

FY24 left out6

$662,164
$486,538

Debt, reserves and audits

How local debt works · What an audit tells you

What What Cheer owes

No debt at June 30, 2026.7

$412,022
$0
June 30OwedPer resident
2026$0$0
2025$0$0
2024$0$0
2023$31,400$52
2022$62,863$104
2021$90,000$148
2020$29,374$48
2019$69,186$114
2018$106,286$175
2017$144,048$237
2016$187,198$308
2015$225,860$372
2014$264,960$437
2013$304,597$502
2012$339,235$559
2011$374,222$617
2010$412,022$679
Show the numbers
June 30OwedPer resident
2026$0$0
2025$0$0
2024$0$0
2023$31,400$52
2022$62,863$104
2021$90,000$148
2020$29,374$48
2019$69,186$114
2018$106,286$175
2017$144,048$237
2016$187,198$308
2015$225,860$372
2014$264,960$437
2013$304,597$502
2012$339,235$559
2011$374,222$617
2010$412,022$679

Down 100% since 2010.

The 5% limit8

General obligation debt is $0, 0% of the limit of about $910,693 (5% of $18.2M, the full value of its taxable property in 2024).

Money in reserve

The state’s budget files don’t include cities’ fund balances9. What Cheer’s latest audit has them: Periodic Examination, period ending Thursday, March 31, 2022 (PDF).

Audits10

The latest: Periodic Examination for the period ending Thursday, March 31, 2022 (PDF), released Tuesday, August 27, 2024, by a CPA firm.

1 earlier report for What Cheer

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: $86,206 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)$84,980$83,530$85,850$86,206

Has it kept up with prices?

Each source from FY19 to FY25, after inflation.

  • Road Use Tax (streets)−19%$84,869 → $86,206, 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 40% since FY19 while prices rose 25%, so it buys 12% more.

$82,161
$65,312

Federal grants, for comparison: $990 in FY24.

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

5 seats: the top 5 win.

8 more →

Local races from civicAPI and county auditors for What Cheer; 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.

  • What Cheer City Council At-Large (5 seats)
    Now held by Donna S. Rogers, Christine Smith Howard, Rick Shafranek, Carolyn S. Becker, Sandra Van Patten
  • What Cheer Mayor
    Now held by Darrell Wilkening

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

Adrian Dickey (Sen. 44)Helena Hayes (Rep. 88)

U.S. House:District 1

Keokuk CountyTri-County schools