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Wesley

Kossuth County · How cities work

$2,740 a yearproperty tax on a $200,000 home here, FY27, for every local government ($32.58 per $1,000 of taxable value)1
$1,170 a yearof that goes to the city ($13.91 per $1,000)
$207,668property taxes the city levies, FY27
$613,624city 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.

  • Craig FloreaWesley Mayor · elected November 4, 2025
  • Katelin RosenmeyerWesley City Council At-Large · elected November 4, 2025
  • Paige GreinWesley City Council At-Large · elected November 4, 2025
  • David RedingWesley City Council At-Large · elected November 7, 2023
  • Phillip RickeWesley City Council At-Large · elected November 7, 2023
  • Theresa EarlesWesley 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 Wesley

Homes and businesses in most of Wesley pay a combined $32.58 per $1,000 of taxable value (FY27). They pay it all to the Kossuth County treasurer, who passes each government its share; the city sets and gets only its own piece, $13.91. Estimate your bill.

Rates over time

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

YearCombinedCity’s own
FY20$32.32$17.00
FY21$32.11$16.44
FY22$33.41$18.28
FY23$29.39$13.81
FY24$34.35$16.79
FY25$32.90$14.86
FY26$32.86$14.56
FY27$32.58$13.91
Show the numbers
YearCombinedCity’s own
FY20$32.32$17.00
FY21$32.11$16.44
FY22$33.41$18.28
FY23$29.39$13.81
FY24$34.35$16.79
FY25$32.90$14.86
FY26$32.86$14.56
FY27$32.58$13.91

Compared with places this size3

Wesley’s city property tax rate of $13.91 per $1,000 is the 66th highest of 190 Iowa cities with 260–570 people. The middle of the group is $12.60.

Stanhope: $29.10Rolfe: $22.67Elliott: $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: $16.78Mccallsburg: $16.58Whittemore: $16.54Irwin: $16.46Titonka: $16.45Early: $16.35Truro: $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: $14.32Clermont: $14.30Kimballton: $14.27Ocheyedan: $14.22Steamboat Rock: $14.19Garwin: $14.08Farragut: $14.07Mystic: $14.01Lime Springs: $13.95Dow City: $13.94Diagonal: $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: $12.91Malcom: $12.82Delmar: $12.68Galva: $12.68Badger: $12.67Martensdale: $12.63Williams: $12.57Maurice: $12.56Norway: $12.53Everly: $12.51Clearfield: $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: $10.98Ireton: $10.93New Vienna: $10.91Letts: $10.91Birmingham: $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: $7.56Worthington: $7.50Harpers 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: $2.92Wesley: $13.91$2.92 lowest$29.10 highestmiddle
See all 190
#PlaceRate per $1,000People
1Stanhope$29.10354
2Rolfe$22.67505
3Elliott$21.61328
4Charter Oak$21.32521
5Oxford Junction$20.84424
6Earling$20.47394
7Pomeroy$19.60511
8Fort Atkinson$19.19300
9Salem$19.15380
10Massena$18.23352
11Swea City$18.04545
12Elma$17.82493
13Callender$17.78361
14Casey$17.72387
15Dows$17.70509
16New Hartford$17.69555
17Vail$17.66383
18Ringsted$17.65346
19Emerson$17.54401
20Thompson$17.25478
21Ashton$17.17434
22Pierson$17.12335
23Burt$17.10404
24Latimer$16.96477
25Lohrville$16.95366
26Lakota$16.84261
27Marble Rock$16.78258
28Mccallsburg$16.58356
29Whittemore$16.54478
30Irwin$16.46320
31Titonka$16.45491
32Early$16.35571
33Truro$16.34515
34Lewis$16.25358
35Corwith$16.22259
36Duncombe$16.10374
37Bayard$16.05402
38Scranton$16.01496
39Granville$16.00302
40Minburn$15.75317
41Peterson$15.27321
42Russell$15.18475
43Zearing$14.99508
44Arlington$14.98415
45Maynard$14.85466
46Plainfield$14.84392
47Ryan$14.84348
48Otho$14.82417
49Wyoming$14.81526
50Humeston$14.80472
51Gilmore City$14.60484
52Sabula$14.38498
53Garrison$14.38345
54Halbur$14.37268
55Lorimor$14.36377
56Collins$14.32503
57Clermont$14.30571
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
91Malcom$12.82257
92Delmar$12.68541
93Galva$12.68416
94Badger$12.67540
95Martensdale$12.63413
96Williams$12.57299
97Maurice$12.56271
98Norway$12.53463
99Everly$12.51570
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
130Ireton$10.93571
131New Vienna$10.91384
132Letts$10.91358
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

Wesley’s general levy is $7.89 per $1,000 of taxable value in FY27, $0.21 below the limit.4 535 of 934 Iowa cities have a higher general levy. All cities.

FY23 $8.10 · FY24 $8.10 · FY25 $8.13 · FY26 $8.13 · FY27 $7.89 (before FY25, the general levy alone)

Outside the limit: $6.02 more5

  • Liability, property & self insurance costs$2.70 · $39,209
  • Total Employee Benefit Levies$2.03 · $29,406
  • Debt Service Levy$1.29 · $23,822

Tax increment financing (TIF)

Wesley’s TIF revenue, from its reports to the state. It budgeted $100,000 in TIF revenue for FY25.

$106,237
$100,000
YearTIF revenue
FY18$100,000
FY19$100,000
FY20$100,000
FY21$106,237
FY22$100,000
Show the numbers
YearTIF revenue
FY18$100,000
FY19$100,000
FY20$100,000
FY21$106,237
FY22$100,000

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$114,46555%
  • Liability, property & self insurance costs$39,20919%
  • Total Employee Benefit Levies$29,40614%
  • Debt Service Levy$23,82212%

Budget and spending

Reading a local budget

Where each dollar of Wesley’s budget goes, FY26

Business Type / Enterprise: 32¢ of every dollar32¢Culture and Recreation: 20¢ of every dollar20¢Debt Service: 17¢ of every dollar17¢General Government: 14¢ of every dollar14¢Public Works: 14¢ of every dollar14¢Everything 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 (260–570 people).

Where it goesOf each dollarCities this size (189)
Business Type / Enterprise32¢39¢
Culture and Recreation20¢8¢
Debt Service17¢4¢
General Government14¢15¢
Public Works14¢19¢
Everything else2¢11¢

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.

  • Culture and Recreation$178,33729%
  • Public Works$152,13925%
  • Debt Service$144,37524%
  • General Government$108,64918%
  • Public Safety$27,7645%
  • Community and Economic Development$1,5600%
  • Health and Social Services$8000%

The state’s FY27 file doesn’t include business type / enterprise yet ($256,537 in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$106,412$80,378
Public Safety$12,034$12,034
Health and Social Services$300$0
General Government$75,695$67,884
Debt Service$50,132$54,582
Culture and Recreation$129,309$173,864
Community and Economic Development$1,560$1,560
Capital Projects$845,378$147,203
Business Type / Enterprise$253,095$305,813

What it spent each year

FY24 left out6

$1.8M

Debt, reserves and audits

How local debt works · What an audit tells you

What Wesley owes

$1.1M at June 30, 2026: $2,864 per resident. 300th most per resident of 939 Iowa places of its kind (the list).7

$1.2M
$1.1M
June 30OwedPer resident
2026$1.1M$2,864
2025$1.2M$3,095
2024$1.2M$3,133
2023$226,505$579
2022$274,686$703
2021$190,200$486
2020$297,483$761
2019$297,483$761
2018$279,000$714
2017$279,000$714
2016$201,600$516
2015$201,600$516
2014$259,200$663
2013$259,200$663
2012$288,000$737
2011$30,000$77
2010$60,000$153
Show the numbers
June 30OwedPer resident
2026$1.1M$2,864
2025$1.2M$3,095
2024$1.2M$3,133
2023$226,505$579
2022$274,686$703
2021$190,200$486
2020$297,483$761
2019$297,483$761
2018$279,000$714
2017$279,000$714
2016$201,600$516
2015$201,600$516
2014$259,200$663
2013$259,200$663
2012$288,000$737
2011$30,000$77
2010$60,000$153

Up 1767% since 2010.

The 5% limit8

General obligation debt is $1.1M, 75% of the limit of about $1.5M (5% of $30.0M, the full value of its taxable property in 2024).

2 obligations at June 30, 2026
KindForPaid off byOwed
General ObligationGeneral Obligation Corporate Purpose Bond2036$980,000
General ObligationGarbage Truck 20222033$140,000

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. Wesley’s latest audit has them: Financial Statement, period ending Monday, June 30, 2025 (PDF).

Audits10

The latest: Financial Statement for the period ending Monday, June 30, 2025 (PDF), released Wednesday, December 17, 2025, by a CPA firm.

4 earlier reports for Wesley

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: $50,128 in FY25, up 10% since FY19 while prices rose 25%, so it buys 12% less. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$48,769$48,572$49,857$50,128

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.

$67,250
$0
    YearGrants and projects
    FY19$0
    FY20$0
    FY21$0
    FY22$0
    FY23$1,473
    FY24$67,250
    FY25$0
    Show the numbers
    YearGrants and projects
    FY19$0
    FY20$0
    FY21$0
    FY22$0
    FY23$1,473
    FY24$67,250
    FY25$0

    Has it kept up with prices?

    Each source from FY19 to FY25, after inflation.

    • Road Use Tax (streets)−12%$45,481 → $50,128, up 10% since FY19 while prices rose 25%, so it buys 12% 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 32% since FY19 while prices rose 25%, so it buys 5% more.

    $72,637
    $68,753

    Federal grants, for comparison: $26,924 in FY25.

    Business awards

    Every award statewide

    Elections

    Running for mayor and city council

    Filing opens Monday, August 23, 2027: in 284 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

    2 seats: the top 2 win.

    Local races from civicAPI and county auditors for Wesley; 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.

    • Wesley City Council At-Large (3 seats)
      Now held by David Reding, Phillip Ricke, Theresa Earles
    • Wesley Mayor
      Now held by Craig Florea

    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