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Local taxes › Lee County › West Point

City

West Point

Lee County · How cities work

$3,100 a yearproperty tax on a $200,000 home here, FY27, for every local government ($36.82 per $1,000 of taxable value)1
$1,040 a yearof that goes to the city ($12.39 per $1,000)
$557,355property taxes the city levies, FY27
$965,262city 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.

  • Brian MeierottoWest Point City Council At-Large · elected November 4, 2025
  • Bruce WellmanWest Point City Council At-Large · elected November 4, 2025
  • Gary B. PeitzWest Point Mayor · elected November 4, 2025
  • Larry BuchholzWest Point City Council At-Large · elected November 4, 2025
  • Wendy VonderhaarWest Point City Council At-Large · elected November 4, 2025
  • Will StuekerjuergenWest Point City Council At-Large · elected November 4, 2025
  • William StuekerjuergenWest Point 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 West Point

Homes and businesses in most of West Point pay a combined $36.82 per $1,000 of taxable value (FY27). They pay it all to the Lee County treasurer, who passes each government its share; the city sets and gets only its own piece, $12.39. Estimate your bill.

Rates over time

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

YearCombinedCity’s own
FY20$29.72$7.31
FY21$30.43$7.66
FY22$29.47$7.69
FY23$29.30$7.85
FY24$33.19$8.10
FY25$36.41$11.87
FY26$37.47$13.29
FY27$36.82$12.39
Show the numbers
YearCombinedCity’s own
FY20$29.72$7.31
FY21$30.43$7.66
FY22$29.47$7.69
FY23$29.30$7.85
FY24$33.19$8.10
FY25$36.41$11.87
FY26$37.47$13.29
FY27$36.82$12.39

Compared with places this size3

West Point’s city property tax rate of $12.39 per $1,000 is the 78th lowest of 179 Iowa cities with 610–1,400 people. The middle of the group is $12.90.

Elkader: $27.11Exira: $24.81Laurens: $24.16Dayton: $22.51Correctionville: $19.84Villisca: $19.74Allison: $19.06Dumont: $19.04Seymour: $18.78Dexter: $18.69Fonda: $18.52Kanawha: $18.11Dysart: $17.95Greene: $17.91Alden: $17.90Lansing: $17.67Strawberry Point: $17.58Rockwell: $17.54Walnut: $17.46Murray: $17.44Gowrie: $17.17Colo: $17.14Mapleton: $16.90George: $16.89Fayette: $16.85Adair: $16.84Eddyville: $16.82Elk Horn: $16.78Oxford: $16.70Buffalo Center: $16.58Bancroft: $16.52Eldon: $16.42Aplington: $16.34Panora: $16.14Mechanicsville: $16.12Dike: $15.94Armstrong: $15.87Ruthven: $15.84Walker: $15.74Shell Rock: $15.52Newell: $15.49Riceville: $15.31Neola: $15.30Sidney: $15.19Gilbertville: $15.15Stanwood: $15.12Logan: $15.05Stratford: $15.03Griswold: $15.01Readlyn: $14.99Tripoli: $14.99Hopkinton: $14.79Essex: $14.76Dunlap: $14.56Garnavillo: $14.52Maxwell: $14.50Coon Rapids: $14.49Nora Springs: $14.25Mcgregor: $14.20Olin: $14.19Primghar: $14.18Sheffield: $14.16Elgin: $14.05Ossian: $13.88Alton: $13.87Redfield: $13.73Victor: $13.72Edgewood: $13.64Sioux Rapids: $13.63Donnellson: $13.63Gladbrook: $13.58Clarksville: $13.53Rockford: $13.52Janesville: $13.43Glidden: $13.43Calmar: $13.39Boyden: $13.39Baxter: $13.32Manly: $13.29Anita: $13.28Van Horne: $13.27Conrad: $13.23Springville: $13.22Keota: $13.21Shellsburg: $13.20De Soto: $13.18Treynor: $13.03Odebolt: $13.00Coggon: $12.99Earlville: $12.90Danville: $12.87Underwood: $12.85New Sharon: $12.80Malvern: $12.79Montrose: $12.78Goldfield: $12.73Wellsburg: $12.68Buffalo: $12.68Stanton: $12.62Hospers: $12.58Hazleton: $12.48Hinton: $12.38Preston: $12.38Alburnett: $12.30Hubbard: $12.30Moravia: $12.27Hedrick: $12.22Carson: $12.22Wheatland: $12.18Schaller: $12.14Winfield: $12.04Elkhart: $12.00Afton: $11.96Lowden: $11.93Tabor: $11.88Albert City: $11.88Aurelia: $11.84Merrill: $11.64Morning Sun: $11.50Battle Creek: $11.49Wall Lake: $11.43West Bend: $11.42Dakota City: $11.39Marcus: $11.31Dunkerton: $11.30Sutherland: $11.25Whiting: $11.21Melcher-Dallas: $11.21Shelby: $11.17University Heights: $11.12Blairstown: $11.04Manilla: $11.01Hamburg: $10.95Clarence: $10.94Fontanelle: $10.88Grand Mound: $10.78Cambridge: $10.53Swisher: $10.39Schleswig: $10.39Melbourne: $10.38Elk Run Heights: $10.33Fredericksburg: $10.27Lake Park: $10.25Ventura: $10.22Inwood: $10.22Milo: $10.20Hartford: $10.16Central City: $10.01Newhall: $9.99Graettinger: $9.81Doon: $9.78Long Grove: $9.59Lake View: $9.39Paullina: $9.21Fairbank: $9.00Winthrop: $8.94Crescent: $8.72Keosauqua: $8.58Grand Junction: $8.57Princeton: $8.24Lone Tree: $8.13Lakeside: $8.10Riverside: $8.02Agency: $7.94Hills: $7.94Fremont: $7.86Larchwood: $7.52North English: $7.49Sloan: $7.49Sully: $7.41Fruitland: $7.21Lawton: $7.10Wayland: $7.07Raymond: $6.85Keystone: $6.80Shueyville: $6.79Arnolds Park: $4.95Okoboji: $3.83West Point: $12.39$3.83 lowest$27.11 highestmiddle
See all 179
#PlaceRate per $1,000People
1Elkader$27.111,192
2Exira$24.81766
3Laurens$24.161,253
4Dayton$22.51766
5Correctionville$19.84759
6Villisca$19.741,106
7Allison$19.06937
8Dumont$19.04614
9Seymour$18.78646
10Dexter$18.69631
11Fonda$18.52636
12Kanawha$18.11638
13Dysart$17.951,266
14Greene$17.91971
15Alden$17.90738
16Lansing$17.67959
17Strawberry Point$17.581,141
18Rockwell$17.541,044
19Walnut$17.46728
20Murray$17.44609
21Gowrie$17.17943
22Colo$17.14856
23Mapleton$16.901,114
24George$16.891,106
25Fayette$16.851,193
26Adair$16.84792
27Eddyville$16.82965
28Elk Horn$16.78631
29Oxford$16.70715
30Buffalo Center$16.58839
31Bancroft$16.52677
32Eldon$16.42788
33Aplington$16.341,088
34Panora$16.141,096
35Mechanicsville$16.12974
36Dike$15.941,293
37Armstrong$15.87847
38Ruthven$15.84710
39Walker$15.74671
40Shell Rock$15.521,265
41Newell$15.49850
42Riceville$15.31807
43Neola$15.30917
44Sidney$15.191,048
45Gilbertville$15.15792
46Stanwood$15.12612
47Logan$15.051,351
48Stratford$15.03688
49Griswold$15.01975
50Readlyn$14.99857
51Tripoli$14.991,208
52Hopkinton$14.79622
53Essex$14.76721
54Dunlap$14.561,030
55Garnavillo$14.52751
56Maxwell$14.50862
57Coon Rapids$14.491,258
58Nora Springs$14.251,330
59Mcgregor$14.20725
60Olin$14.19652
61Primghar$14.18893
62Sheffield$14.161,123
63Elgin$14.05676
64Ossian$13.88777
65Alton$13.871,248
66Redfield$13.73719
67Victor$13.72852
68Edgewood$13.64908
69Sioux Rapids$13.63722
70Donnellson$13.63859
71Gladbrook$13.58775
72Clarksville$13.531,238
73Rockford$13.52722
74Janesville$13.431,052
75Glidden$13.431,140
76Calmar$13.391,100
77Boyden$13.39694
78Baxter$13.32983
79Manly$13.291,233
80Anita$13.28953
81Van Horne$13.27768
82Conrad$13.231,098
83Springville$13.221,161
84Keota$13.21888
85Shellsburg$13.20987
86De Soto$13.18937
87Treynor$13.031,104
88Odebolt$13.00967
89Coggon$12.99691
90Earlville$12.90713
91Danville$12.87910
92Underwood$12.85973
93New Sharon$12.801,249
94Malvern$12.791,056
95Montrose$12.78734
96Goldfield$12.73617
97Wellsburg$12.68709
98Buffalo$12.681,163
99Stanton$12.62664
100Hospers$12.58703
101Hazleton$12.48711
102West Point$12.39903
103Hinton$12.38959
104Preston$12.38940
105Alburnett$12.30672
106Hubbard$12.30837
107Moravia$12.27625
108Hedrick$12.22717
109Carson$12.22772
110Wheatland$12.18765
111Schaller$12.14702
112Winfield$12.041,006
113Elkhart$12.001,079
114Afton$11.96864
115Lowden$11.93767
116Tabor$11.88983
117Albert City$11.88627
118Aurelia$11.84970
119Merrill$11.64713
120Morning Sun$11.50702
121Battle Creek$11.49683
122Wall Lake$11.43739
123West Bend$11.42770
124Dakota City$11.39764
125Marcus$11.311,069
126Dunkerton$11.30840
127Sutherland$11.25628
128Whiting$11.21725
129Melcher-Dallas$11.211,193
130Shelby$11.17730
131University Heights$11.121,188
132Blairstown$11.04705
133Manilla$11.01756
134Hamburg$10.95863
135Clarence$10.94991
136Fontanelle$10.88684
137Grand Mound$10.78608
138Cambridge$10.53844
139Swisher$10.39909
140Schleswig$10.39820
141Melbourne$10.38771
142Elk Run Heights$10.331,061
143Fredericksburg$10.27983
144Lake Park$10.251,155
145Ventura$10.22701
146Inwood$10.22962
147Milo$10.20762
148Hartford$10.16729
149Central City$10.011,254
150Newhall$9.99887
151Graettinger$9.81810
152Doon$9.78640
153Long Grove$9.59849
154Lake View$9.391,120
155Paullina$9.21979
156Fairbank$9.001,133
157Winthrop$8.94814
158Crescent$8.72626
159Keosauqua$8.58944
160Grand Junction$8.57715
161Princeton$8.24917
162Lone Tree$8.131,341
163Lakeside$8.10695
164Riverside$8.021,063
165Agency$7.94623
166Hills$7.94911
167Fremont$7.86688
168Larchwood$7.52954
169North English$7.491,030
170Sloan$7.491,078
171Sully$7.41891
172Fruitland$7.21928
173Lawton$7.10949
174Wayland$7.07935
175Raymond$6.85754
176Keystone$6.80616
177Shueyville$6.79725
178Arnolds Park$4.951,214
179Okoboji$3.83729

The $8.10 limit

West Point’s general levy is $7.86 per $1,000 of taxable value in FY27, $0.24 below the limit.4 647 of 934 Iowa cities have a higher general levy. All cities.

FY23 $7.85 · FY24 $8.10 · FY25 $7.86 · FY26 $8.10 · FY27 $7.86 (before FY25, the general levy alone)

Outside the limit: $4.52 more5

  • Total Employee Benefit Levies$1.73 · $77,884
  • Debt Service Levy$1.73 · $77,798
  • Liability, property & self insurance costs$1.06 · $47,831

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$353,69263%
  • Total Employee Benefit Levies$77,88414%
  • Debt Service Levy$77,79814%
  • Liability, property & self insurance costs$47,8319%

Budget and spending

Reading a local budget

Where each dollar of West Point’s budget goes, FY26

Business Type / Enterprise: 72¢ of every dollar72¢Culture and Recreation: 8¢ of every dollar8¢Public Works: 7¢ of every dollar7¢Public Safety: 6¢ of every dollarGeneral Government: 5¢ of every dollarEverything else: 3¢ 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 178 Iowa cities closest in size (610–1,400 people).

Where it goesOf each dollarCities this size (178)
Business Type / Enterprise72¢40¢
Culture and Recreation8¢9¢
Public Works7¢15¢
Public Safety6¢10¢
General Government5¢9¢
Everything else3¢8¢

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$258,60027%
  • Public Works$249,75026%
  • Public Safety$201,05021%
  • General Government$160,00017%
  • Debt Service$78,0068%
  • Capital Projects$15,8562%
  • Community and Economic Development$2,0000%

The state’s FY27 file doesn’t include business type / enterprise yet ($2.2M in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$170,860$135,954
Public Safety$174,440$152,015
Health and Social Services$0$0
General Government$100,760$126,681
Debt Service$52,464$39,532
Culture and Recreation$227,030$196,791
Community and Economic Development$0$0
Capital Projects$164,100$102,337
Business Type / Enterprise$2.4M$2.2M

What it spent each year

FY24 left out6

$3.9M

Debt, reserves and audits

How local debt works · What an audit tells you

What West Point owes

$1.5M at June 30, 2026: $1,676 per resident. 427th most per resident of 939 Iowa places of its kind (the list).7

$2.1M
$1.5M
June 30OwedPer resident
2026$1.5M$1,676
2025$1.5M$1,676
2024$1.7M$1,825
2023$1.6M$1,710
2022$2.0M$2,144
2021$2.0M$2,188
2020$2.1M$2,229
2019$379,872$412
2018$699,823$760
2017$759,330$824
2016$330,437$359
2015$394,027$428
2014$453,189$492
2013$492,189$534
2012$495,000$537
2011$641,000$696
2010$716,344$778
Show the numbers
June 30OwedPer resident
2026$1.5M$1,676
2025$1.5M$1,676
2024$1.7M$1,825
2023$1.6M$1,710
2022$2.0M$2,144
2021$2.0M$2,188
2020$2.1M$2,229
2019$379,872$412
2018$699,823$760
2017$759,330$824
2016$330,437$359
2015$394,027$428
2014$453,189$492
2013$492,189$534
2012$495,000$537
2011$641,000$696
2010$716,344$778

Up 115% since 2010.

The 5% limit8

General obligation debt is $123,887, 3% of the limit of about $3.9M (5% of $78.0M, the full value of its taxable property in 2024).

5 obligations at June 30, 2026
KindForPaid off byOwed
Revenue BondsLagoon improvement2039$1.2M
General ObligationSubdivision improvement2028$123,887
LoansSewer Project2027$101,976
LoansRoad Project2028$87,358
LoansSouthpark Trail2028$31,172

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. West Point’s latest audit has them: Annual Examination, period ending Monday, June 30, 2025 (PDF).

Audits10

The latest: Annual Examination for the period ending Monday, June 30, 2025 (PDF), released Tuesday, June 23, 2026, by a CPA firm.

13 earlier reports for West Point

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: $168,712 in FY25, up 31% since FY19 while prices rose 25%, so it buys 4% more. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$128,435$126,740$130,094$130,800
Commercial and industrial tax replacement (“backfill”)$10,035$13,112–$37,912

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.

$28,384
$2,160
  • State grants$2,160100%
YearGrants and projects
FY19$1,511
FY20$1,665
FY21$23,852
FY22$1,903
FY23$2,007
FY24$28,384
FY25$2,160
Show the numbers
YearGrants and projects
FY19$1,511
FY20$1,665
FY21$23,852
FY22$1,903
FY23$2,007
FY24$28,384
FY25$2,160

Has it kept up with prices?

Each source from FY19 to FY25, after inflation.

  • Road Use Tax (streets)−16%$124,793 → $130,800, up 5% since FY19 while prices rose 25%, so it buys 16% less
  • Commercial and industrial tax replacement (“backfill”)+600%$4,315 → $37,912, up 779% since FY19 while prices rose 25%, so it buys 600% more

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 41% since FY19 while prices rose 25%, so it buys 12% more.

$123,414
$120,387

Federal grants, for comparison: $69,528 in FY22.

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.

Local races from civicAPI and county auditors for West Point; 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.

  • West Point City Council At-Large (5 seats)
    Now held by Bruce Wellman, Wendy Vonderhaar, Brian Meierotto, William Stuekerjuergen, Larry Buchholz
  • West Point Mayor
    Now held by Gary B. Peitz

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

Jeff Reichman (Sen. 50)Blaine C. Watkins (Rep. 100)

U.S. House:District 1

Lee CountyFort Madison schools