Local taxes › Kossuth County › Whittemore

City

Whittemore

$2,970 a yearproperty tax on a $200,000 home here, FY27, for every local government ($35.25 per $1,000 of taxable value)¹

$1,390 a yearof that goes to the city ($16.54 per $1,000)

$235,331property taxes the city levies, FY27

$684,740city 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.

Daniel J ElbertWhittemore Mayor · elected November 4, 2025
Karla WalkerWhittemore City Council At-Large · elected November 4, 2025
Stuart A. SimonsonWhittemore City Council At-Large · elected November 4, 2025
Rebecca LancasterWhittemore City Council At-Large · elected November 7, 2023
Rodney JohnsonWhittemore City Council At-Large · elected November 7, 2023
Tim SchneiderWhittemore 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 Whittemore

Homes and businesses in most of Whittemore pay a combined $35.25 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, $16.54. Estimate your bill.

City of Whittemore$16.5447%
Algona schools$10.0929%
Kossuth County$5.7916%
Iowa Lakes Community College$1.274%
Kossuth County Hospital$1.083%
Kossuth County Assessor$0.32<1%
Kossuth County Extension (ISU Extension and Outreach)$0.15<1%

Rates over time

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

Year	Combined	City’s own
FY20	$32.74	$14.46
FY21	$32.67	$14.51
FY22	$32.39	$14.49
FY23	$33.52	$15.31
FY24	$33.09	$14.90
FY25	$35.67	$17.14
FY26	$35.40	$16.83
FY27	$35.25	$16.54

Show the numbers

Year	Combined	City’s own
FY20	$32.74	$14.46
FY21	$32.67	$14.51
FY22	$32.39	$14.49
FY23	$33.52	$15.31
FY24	$33.09	$14.90
FY25	$35.67	$17.14
FY26	$35.40	$16.83
FY27	$35.25	$16.54

Compared with places this size³

Whittemore’s city property tax rate of $16.54 per $1,000 is the 34th highest of 184 Iowa cities with 320–720 people. The middle of the group is $13.01.

See all 184

#	Place	Rate per $1,000	People
1	Stanhope	$29.10	354
2	Rolfe	$22.67	505
3	Elliott	$21.61	328
4	Charter Oak	$21.32	521
5	Oxford Junction	$20.84	424
6	Earling	$20.47	394
7	Pomeroy	$19.60	511
8	Salem	$19.15	380
9	Dumont	$19.04	614
10	Seymour	$18.78	646
11	Dexter	$18.69	631
12	Fonda	$18.52	636
13	Massena	$18.23	352
14	Kanawha	$18.11	638
15	Swea City	$18.04	545
16	Elma	$17.82	493
17	Callender	$17.78	361
18	Casey	$17.72	387
19	Dows	$17.70	509
20	New Hartford	$17.69	555
21	Vail	$17.66	383
22	Ringsted	$17.65	346
23	Emerson	$17.54	401
24	Murray	$17.44	609
25	Thompson	$17.25	478
26	Ashton	$17.17	434
27	Pierson	$17.12	335
28	Burt	$17.10	404
29	Latimer	$16.96	477
30	Lohrville	$16.95	366
31	Elk Horn	$16.78	631
32	Oxford	$16.70	715
33	Mccallsburg	$16.58	356
34	Whittemore	$16.54	478
35	Bancroft	$16.52	677
36	Irwin	$16.46	320
37	Titonka	$16.45	491
38	Early	$16.35	571
39	Truro	$16.34	515
40	Lewis	$16.25	358
41	Duncombe	$16.10	374
42	Bayard	$16.05	402
43	Scranton	$16.01	496
44	Ruthven	$15.84	710
45	Minden	$15.77	581
46	Walker	$15.74	671
47	Peterson	$15.27	321
48	Russell	$15.18	475
49	Stanwood	$15.12	612
50	Stratford	$15.03	688
51	Zearing	$14.99	508
52	Arlington	$14.98	415
53	Maynard	$14.85	466
54	Plainfield	$14.84	392
55	Ryan	$14.84	348
56	Otho	$14.82	417
57	Wyoming	$14.81	526
58	Humeston	$14.80	472
59	Hopkinton	$14.79	622
60	Gilmore City	$14.60	484
61	Sabula	$14.38	498
62	Garrison	$14.38	345
63	Lorimor	$14.36	377
64	Collins	$14.32	503
65	Clermont	$14.30	571
66	Moulton	$14.25	596
67	Ocheyedan	$14.22	424
68	Olin	$14.19	652
69	Garwin	$14.08	469
70	Farragut	$14.07	480
71	Elgin	$14.05	676
72	Lime Springs	$13.95	467
73	Dow City	$13.94	477
74	Wesley	$13.91	382
75	Diagonal	$13.91	331
76	Bussey	$13.83	378
77	Mondamin	$13.82	335
78	Livermore	$13.78	382
79	Albion	$13.58	444
80	Lamont	$13.57	429
81	New Albin	$13.55	435
82	Boyden	$13.39	694
83	Lawler	$13.39	392
84	Lacona	$13.38	336
85	Ute	$13.26	326
86	New Market	$13.25	381
87	Plymouth	$13.21	368
88	Bennett	$13.16	330
89	Quasqueton	$13.12	587
90	Farmington	$13.10	583
91	Anthon	$13.05	534
92	Little Rock	$13.03	447
93	Coggon	$12.99	691
94	Lehigh	$12.97	395
95	Menlo	$12.92	347
96	Templeton	$12.91	337
97	Earlville	$12.90	713
98	Brighton	$12.88	592
99	Goldfield	$12.73	617
100	Wellsburg	$12.68	709
101	Delmar	$12.68	541
102	Galva	$12.68	416
103	Badger	$12.67	540
104	Martensdale	$12.63	413
105	Stanton	$12.62	664
106	Hospers	$12.58	703
107	Norway	$12.53	463
108	Everly	$12.51	570
109	Hazleton	$12.48	711
110	Spillville	$12.40	371
111	Alburnett	$12.30	672
112	Brandon	$12.29	331
113	Moravia	$12.27	625
114	Hedrick	$12.22	717
115	Bonaparte	$12.17	357
116	Schaller	$12.14	702
117	Hawkeye	$12.11	429
118	Colesburg	$11.97	379
119	Albert City	$11.88	627
120	Thornton	$11.86	394
121	Runnells	$11.79	467
122	Allerton	$11.72	432
123	Orient	$11.66	363
124	Merrill	$11.64	713
125	Ellsworth	$11.57	495
126	Morning Sun	$11.50	702
127	Battle Creek	$11.49	683
128	Churdan	$11.31	359
129	Miles	$11.28	400
130	Sutherland	$11.25	628
131	Arcadia	$11.23	588
132	Blairstown	$11.04	705
133	Milton	$10.98	395
134	Ireton	$10.93	571
135	New Vienna	$10.91	384
136	Letts	$10.91	358
137	Fontanelle	$10.88	684
138	Birmingham	$10.87	371
139	Charlotte	$10.86	386
140	Richland	$10.82	532
141	Grand Mound	$10.78	608
142	Batavia	$10.77	434
143	Riverdale	$10.67	385
144	Union	$10.58	378
145	Calamus	$10.47	348
146	Lovilia	$10.46	456
147	Radcliffe	$10.37	540
148	Stacyville	$10.36	436
149	Ventura	$10.22	701
150	Andrew	$10.22	374
151	Royal	$10.20	379
152	Rudd	$10.13	339
153	What Cheer	$10.01	595
154	Cumming	$9.85	527
155	Breda	$9.80	492
156	Doon	$9.78	640
157	Lynnville	$9.68	382
158	Farnhamville	$9.18	364
159	Middletown	$9.16	365
160	Alleman	$9.12	439
161	Crescent	$8.72	626
162	Ainsworth	$8.62	511
163	Grand Junction	$8.57	715
164	Gilman	$8.10	530
165	Lakeside	$8.10	695
166	Lost Nation	$8.10	425
167	Kellogg	$8.10	597
168	Grandview	$8.10	431
169	Agency	$7.94	623
170	Fremont	$7.86	688
171	Delhi	$7.81	438
172	Klemme	$7.74	429
173	Beacon	$7.56	434
174	Worthington	$7.50	374
175	Marquette	$7.08	434
176	Columbus City	$6.94	385
177	Donahue	$6.83	336
178	Keystone	$6.80	616
179	New Virginia	$5.97	499
180	Holy Cross	$5.91	348
181	Conesville	$5.86	350
182	University Park	$5.27	476
183	Orleans	$4.13	503
184	Wahpeton	$3.19	337

The $8.10 limit

Whittemore’s general levy is $7.86 per $1,000 of taxable value in FY27, $0.24 below the limit.⁴ 640 of 934 Iowa cities have a higher general levy. All cities.

$8.10

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

Outside the limit: $8.67 more⁵

Liability, property & self insurance costs$4.93 · $69,997
Total Employee Benefit Levies$3.52 · $49,998
Debt Service Levy$0.22 · $3,140

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$111,64048%
Liability, property & self insurance costs$69,99730%
Total Employee Benefit Levies$49,99821%
Debt Service Levy$3,1401%

Budget and spending

Reading a local budget

Where each dollar of Whittemore’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 183 Iowa cities closest in size (320–720 people).

Where it goes	Of each dollar	Cities this size (183)
Business Type / Enterprise	74¢	40¢
General Government	8¢	13¢
Public Works	8¢	19¢
Culture and Recreation	5¢	9¢
Community and Economic Development	3¢	1¢
Everything else	2¢	13¢

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$228,00033%
Public Works$195,00028%
General Government$161,00024%
Community and Economic Development$62,5009%
Public Safety$35,0005%
Debt Service$3,1400%
Health and Social Services$1000%

The state’s FY27 file doesn’t include business type / enterprise yet ($1.6M in FY26), so this total is low.

Budget compared with what it spent, FY23

Function	Budget	Spent
Public Works	$218,000	$229,897
Public Safety	$35,600	$28,195
Health and Social Services	$100	$0
General Government	$180,000	$153,967
Debt Service	$3,380	$3,380
Culture and Recreation	$215,300	$280,992
Community and Economic Development	$70,000	$78,311
Capital Projects	$0	$0
Business Type / Enterprise	$2.2M	$1.5M

What it spent each year

FY24 left out⁶

$2.5M

$2.2M

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? ⁷

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: $64,444 in FY25, down 0% since FY19 while prices rose 25%, so it buys 20% less. Grants are below.

Show the numbers

Source	FY22	FY23	FY24	FY25
Road Use Tax (streets)	$68,876	$67,272	$70,166	$62,253
Commercial and industrial tax replacement (“backfill”)	–	–	$2,629	$2,191

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.

$354,838

Iowa Economic Development Authority$350,78999%
State Allocations Library (405a.)$3,2641%
State grants$7850%

Year	Grants and projects
FY19	$3,844
FY20	$18,099
FY21	$3,408
FY22	$45,054
FY23	$133,090
FY24	$314,275
FY25	$354,838

Show the numbers

Year	Grants and projects
FY19	$3,844
FY20	$18,099
FY21	$3,408
FY22	$45,054
FY23	$133,090
FY24	$314,275
FY25	$354,838

Has it kept up with prices?

Each source from FY19 to FY25, after inflation.

Road Use Tax (streets)−23%$64,522 → $62,253, down 4% since FY19 while prices rose 25%, so it buys 23% 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.

$88,810

$76,814

Federal grants, for comparison: $24,124 in FY25.

Elections

Most recent: November 4, 2025

City · 2

Whittemore City Council At-Large

2 seats: the top 2 win.

Stuart A. Simonson Winner5856.3%
Karla Walker Winner4543.7%

Whittemore Mayor

Daniel J Elbert Unopposed56100.0%

Local races from civicAPI and county auditors for Whittemore; official results are on each county auditor’s site.

Related places

At the Statehouse and in Congress⁸

David D. Rowley (Sen. 5)John H. Wills (Rep. 10)

U.S. House:District 4

Kossuth County Algona 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 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. ↩
Legislative and congressional districts that cover Whittemore; percentages are rough shares of its area. These lawmakers write the state laws and budget Whittemore 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.

Whittemore

Who runs it

Meetings and agendas

Property taxes

Who gets a property owner’s tax bill in Whittemore

Rates over time

Compared with places this size3

The $8.10 limit

Outside the limit: $8.67 more5

The city’s levies, FY27

Budget and spending

Where each dollar of Whittemore’s budget goes, FY26

Planned spending, FY27

What it spent each year

State money

What the state pays the city every year

Grants and project money

Has it kept up with prices?

Collected by the state for the city

Elections

Most recent: November 4, 2025

Related places

At the Statehouse and in Congress8

Compared with places this size³

Outside the limit: $8.67 more⁵

At the Statehouse and in Congress⁸