Local taxes › Marshall County › Gilman

City

Gilman

Marshall County · How cities work

$2,590 a yearproperty tax on a $200,000 home here, FY27, for every local government ($30.70 per $1,000 of taxable value)1
$680 a yearof that goes to the city ($8.10 per $1,000)
$98,237property taxes the city levies, FY27
$373,839city 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.

  • Laurie NottGilman City Council At-Large · elected November 4, 2025
  • Phil SummersGilman City Council At-Large · elected November 4, 2025
  • Vicki SchwalbachGilman City Council At-Large · elected November 4, 2025
  • Kathy J. NissenGilman City Council At-Large · elected November 7, 2023
  • Kimber ErcseGilman City Council At-Large · elected November 7, 2023
  • Les MeyersGilman Mayor · elected November 7, 2023
  • Marlene CurrentGilman 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 Gilman

Homes and businesses in most of Gilman pay a combined $30.70 per $1,000 of taxable value (FY27). They pay it all to the Marshall County treasurer, who passes each government its share; the city sets and gets only its own piece, $8.10. Estimate your bill.

Rates over time

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

YearCombinedCity’s own
FY20$29.73$8.25
FY21$30.30$8.07
FY22$30.71$8.10
FY23$30.70$8.37
FY24$31.15$9.95
FY25$28.89$9.41
FY26$26.38$7.77
FY27$30.70$8.10
Show the numbers
YearCombinedCity’s own
FY20$29.73$8.25
FY21$30.30$8.07
FY22$30.71$8.10
FY23$30.70$8.37
FY24$31.15$9.95
FY25$28.89$9.41
FY26$26.38$7.77
FY27$30.70$8.10

Compared with places this size3

Gilman’s city property tax rate of $8.10 per $1,000 is the 20th lowest of 195 Iowa cities with 350–790 people. The middle of the group is $12.97.

Stanhope: $29.10Exira: $24.81Rolfe: $22.67Dayton: $22.51Charter Oak: $21.32Oxford Junction: $20.84Earling: $20.47Correctionville: $19.84Pomeroy: $19.60Salem: $19.15Dumont: $19.04Seymour: $18.78Dexter: $18.69Fonda: $18.52Kanawha: $18.11Swea City: $18.04Alden: $17.90Elma: $17.82Callender: $17.78Casey: $17.72Dows: $17.70New Hartford: $17.69Vail: $17.66Emerson: $17.54Walnut: $17.46Murray: $17.44Thompson: $17.25Ashton: $17.17Burt: $17.10Latimer: $16.96Lohrville: $16.95Adair: $16.84Elk Horn: $16.78Oxford: $16.70Mccallsburg: $16.58Whittemore: $16.54Bancroft: $16.52Titonka: $16.45Eldon: $16.42Early: $16.35Truro: $16.34Lewis: $16.25Duncombe: $16.10Bayard: $16.05Scranton: $16.01Ruthven: $15.84Minden: $15.77Walker: $15.74Russell: $15.18Gilbertville: $15.15Stanwood: $15.12Stratford: $15.03Zearing: $14.99Arlington: $14.98Maynard: $14.85Plainfield: $14.84Otho: $14.82Wyoming: $14.81Humeston: $14.80Hopkinton: $14.79Essex: $14.76Gilmore City: $14.60Garnavillo: $14.52Sabula: $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: $13.91Ossian: $13.88Bussey: $13.83Livermore: $13.78Redfield: $13.73Sioux Rapids: $13.63Albion: $13.58Gladbrook: $13.58Lamont: $13.57New Albin: $13.55Rockford: $13.52Boyden: $13.39Lawler: $13.39Van Horne: $13.27New Market: $13.25Plymouth: $13.21Quasqueton: $13.12Farmington: $13.10Anthon: $13.05Little Rock: $13.03Coggon: $12.99Lehigh: $12.97Earlville: $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: $12.30Moravia: $12.27Hedrick: $12.22Carson: $12.22Wheatland: $12.18Bonaparte: $12.17Schaller: $12.14Hawkeye: $12.11Colesburg: $11.97Lowden: $11.93Albert City: $11.88Thornton: $11.86Runnells: $11.79Allerton: $11.72Orient: $11.66Merrill: $11.64Ellsworth: $11.57Morning Sun: $11.50Battle Creek: $11.49Wall Lake: $11.43West Bend: $11.42Dakota City: $11.39Churdan: $11.31Miles: $11.28Sutherland: $11.25Arcadia: $11.23Whiting: $11.21Shelby: $11.17Blairstown: $11.04Manilla: $11.01Milton: $10.98Ireton: $10.93New Vienna: $10.91Letts: $10.91Fontanelle: $10.88Birmingham: $10.87Charlotte: $10.86Richland: $10.82Grand Mound: $10.78Batavia: $10.77Riverdale: $10.67Union: $10.58Lovilia: $10.46Melbourne: $10.38Radcliffe: $10.37Stacyville: $10.36Ventura: $10.22Andrew: $10.22Milo: $10.20Royal: $10.20Hartford: $10.16What Cheer: $10.01Cumming: $9.85Breda: $9.80Doon: $9.78Lynnville: $9.68Farnhamville: $9.18Middletown: $9.16Alleman: $9.12Crescent: $8.72Ainsworth: $8.62Grand Junction: $8.57Grandview: $8.10Kellogg: $8.10Lakeside: $8.10Lost Nation: $8.10Agency: $7.94Fremont: $7.86Delhi: $7.81Klemme: $7.74Beacon: $7.56Worthington: $7.50Marquette: $7.08Columbus City: $6.94Raymond: $6.85Keystone: $6.80Shueyville: $6.79New Virginia: $5.97University Park: $5.27Orleans: $4.13Okoboji: $3.83Gilman: $8.10$3.83 lowest$29.10 highestmiddle
See all 195
#PlaceRate per $1,000People
1Stanhope$29.10354
2Exira$24.81766
3Rolfe$22.67505
4Dayton$22.51766
5Charter Oak$21.32521
6Oxford Junction$20.84424
7Earling$20.47394
8Correctionville$19.84759
9Pomeroy$19.60511
10Salem$19.15380
11Dumont$19.04614
12Seymour$18.78646
13Dexter$18.69631
14Fonda$18.52636
15Kanawha$18.11638
16Swea City$18.04545
17Alden$17.90738
18Elma$17.82493
19Callender$17.78361
20Casey$17.72387
21Dows$17.70509
22New Hartford$17.69555
23Vail$17.66383
24Emerson$17.54401
25Walnut$17.46728
26Murray$17.44609
27Thompson$17.25478
28Ashton$17.17434
29Burt$17.10404
30Latimer$16.96477
31Lohrville$16.95366
32Adair$16.84792
33Elk Horn$16.78631
34Oxford$16.70715
35Mccallsburg$16.58356
36Whittemore$16.54478
37Bancroft$16.52677
38Titonka$16.45491
39Eldon$16.42788
40Early$16.35571
41Truro$16.34515
42Lewis$16.25358
43Duncombe$16.10374
44Bayard$16.05402
45Scranton$16.01496
46Ruthven$15.84710
47Minden$15.77581
48Walker$15.74671
49Russell$15.18475
50Gilbertville$15.15792
51Stanwood$15.12612
52Stratford$15.03688
53Zearing$14.99508
54Arlington$14.98415
55Maynard$14.85466
56Plainfield$14.84392
57Otho$14.82417
58Wyoming$14.81526
59Humeston$14.80472
60Hopkinton$14.79622
61Essex$14.76721
62Gilmore City$14.60484
63Garnavillo$14.52751
64Sabula$14.38498
65Lorimor$14.36377
66Collins$14.32503
67Clermont$14.30571
68Moulton$14.25596
69Ocheyedan$14.22424
70Mcgregor$14.20725
71Olin$14.19652
72Garwin$14.08469
73Farragut$14.07480
74Elgin$14.05676
75Lime Springs$13.95467
76Dow City$13.94477
77Wesley$13.91382
78Ossian$13.88777
79Bussey$13.83378
80Livermore$13.78382
81Redfield$13.73719
82Sioux Rapids$13.63722
83Albion$13.58444
84Gladbrook$13.58775
85Lamont$13.57429
86New Albin$13.55435
87Rockford$13.52722
88Boyden$13.39694
89Lawler$13.39392
90Van Horne$13.27768
91New Market$13.25381
92Plymouth$13.21368
93Quasqueton$13.12587
94Farmington$13.10583
95Anthon$13.05534
96Little Rock$13.03447
97Coggon$12.99691
98Lehigh$12.97395
99Earlville$12.90713
100Brighton$12.88592
101Montrose$12.78734
102Goldfield$12.73617
103Wellsburg$12.68709
104Delmar$12.68541
105Galva$12.68416
106Badger$12.67540
107Martensdale$12.63413
108Stanton$12.62664
109Hospers$12.58703
110Norway$12.53463
111Everly$12.51570
112Hazleton$12.48711
113Spillville$12.40371
114Alburnett$12.30672
115Moravia$12.27625
116Hedrick$12.22717
117Carson$12.22772
118Wheatland$12.18765
119Bonaparte$12.17357
120Schaller$12.14702
121Hawkeye$12.11429
122Colesburg$11.97379
123Lowden$11.93767
124Albert City$11.88627
125Thornton$11.86394
126Runnells$11.79467
127Allerton$11.72432
128Orient$11.66363
129Merrill$11.64713
130Ellsworth$11.57495
131Morning Sun$11.50702
132Battle Creek$11.49683
133Wall Lake$11.43739
134West Bend$11.42770
135Dakota City$11.39764
136Churdan$11.31359
137Miles$11.28400
138Sutherland$11.25628
139Arcadia$11.23588
140Whiting$11.21725
141Shelby$11.17730
142Blairstown$11.04705
143Manilla$11.01756
144Milton$10.98395
145Ireton$10.93571
146New Vienna$10.91384
147Letts$10.91358
148Fontanelle$10.88684
149Birmingham$10.87371
150Charlotte$10.86386
151Richland$10.82532
152Grand Mound$10.78608
153Batavia$10.77434
154Riverdale$10.67385
155Union$10.58378
156Lovilia$10.46456
157Melbourne$10.38771
158Radcliffe$10.37540
159Stacyville$10.36436
160Ventura$10.22701
161Andrew$10.22374
162Milo$10.20762
163Royal$10.20379
164Hartford$10.16729
165What Cheer$10.01595
166Cumming$9.85527
167Breda$9.80492
168Doon$9.78640
169Lynnville$9.68382
170Farnhamville$9.18364
171Middletown$9.16365
172Alleman$9.12439
173Crescent$8.72626
174Ainsworth$8.62511
175Grand Junction$8.57715
176Gilman$8.10530
177Grandview$8.10431
178Kellogg$8.10597
179Lakeside$8.10695
180Lost Nation$8.10425
181Agency$7.94623
182Fremont$7.86688
183Delhi$7.81438
184Klemme$7.74429
185Beacon$7.56434
186Worthington$7.50374
187Marquette$7.08434
188Columbus City$6.94385
189Raymond$6.85754
190Keystone$6.80616
191Shueyville$6.79725
192New Virginia$5.97499
193University Park$5.27476
194Orleans$4.13503
195Okoboji$3.83729

The $8.10 limit

Gilman’s general levy is $7.62 per $1,000 of taxable value in FY27, $0.48 below the limit.4 770 of 934 Iowa cities have a higher general levy. All cities.

FY23 $8.10 · FY24 $8.10 · FY25 $7.94 · FY26 $7.77 · FY27 $7.62 (before FY25, the general levy alone)

Outside the limit: $0.48 more5

  • Liability, property & self insurance costs$0.48 · $5,803

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$91,58994%
  • Liability, property & self insurance costs$5,8036%

Budget and spending

Reading a local budget

Where each dollar of Gilman’s budget goes, FY26

Business Type / Enterprise: 33¢ of every dollar33¢Public Works: 32¢ of every dollar32¢General Government: 13¢ of every dollar13¢Public Safety: 11¢ of every dollar11¢Culture and Recreation: 8¢ of every dollar8¢Everything 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 194 Iowa cities closest in size (350–790 people).

Where it goesOf each dollarCities this size (194)
Business Type / Enterprise33¢41¢
Public Works32¢18¢
General Government13¢12¢
Public Safety11¢9¢
Culture and Recreation8¢9¢
Everything else3¢5¢

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$128,88834%
  • General Government$94,46525%
  • Public Safety$91,04524%
  • Culture and Recreation$59,44116%

The state’s FY27 file doesn’t include business type / enterprise yet ($255,939 in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$271,189$106,551
Public Safety$86,000$105,480
Health and Social Services$0$0
General Government$73,385$55,704
Debt Service$0$0
Culture and Recreation$52,402$46,222
Community and Economic Development$0$0
Capital Projects$0$0
Business Type / Enterprise$236,251$165,463

What it spent each year

FY24 left out6

$884,954

Debt, reserves and audits

How local debt works · What an audit tells you

What Gilman owes

$63,588 at June 30, 2026: $117 per resident. 698th most per resident of 939 Iowa places of its kind (the list).7

$142,455
$63,588
June 30OwedPer resident
2026$63,588$117
2025$94,558$174
2024$66,638$123
2023$14,436$27
2022$0$0
2021$18,681$34
2020$53,719$99
2019$53,719$99
2018$53,719$99
2017$85,873$158
2016$100,942$186
2015$115,378$213
2014$129,207$238
2013$142,455$263
2012$0$0
2011$0$0
2010$25,000$46
Show the numbers
June 30OwedPer resident
2026$63,588$117
2025$94,558$174
2024$66,638$123
2023$14,436$27
2022$0$0
2021$18,681$34
2020$53,719$99
2019$53,719$99
2018$53,719$99
2017$85,873$158
2016$100,942$186
2015$115,378$213
2014$129,207$238
2013$142,455$263
2012$0$0
2011$0$0
2010$25,000$46

Up 154% since 2010.

Money in reserve

The state’s budget files don’t include cities’ fund balances8. Gilman’s latest audit has them: Periodic Examination, period ending Friday, March 31, 2023 (PDF).

Audits9

The latest: Periodic Examination for the period ending Friday, March 31, 2023 (PDF), released Thursday, November 30, 2023, by a CPA firm.

2 earlier reports for Gilman

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: $76,974 in FY25, up 40% since FY19 while prices rose 25%, so it buys 11% more. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$74,100$74,585$76,559$76,974
Commercial and industrial tax replacement (“backfill”)$586–––

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.

$6,318
$1,234
  • State grants$1,234100%
YearGrants and projects
FY19$1,541
FY20$5,900
FY21$0
FY22$6,318
FY23$0
FY24$1,272
FY25$1,234
Show the numbers
YearGrants and projects
FY19$1,541
FY20$5,900
FY21$0
FY22$6,318
FY23$0
FY24$1,272
FY25$1,234

Has it kept up with prices?

Each source from FY19 to FY25, after inflation.

  • Road Use Tax (streets)+11%$55,137 → $76,974, up 40% since FY19 while prices rose 25%, so it buys 11% 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 71% since FY19 while prices rose 25%, so it buys 36% more.

$90,727
$75,635

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

Local races from civicAPI and county auditors for Gilman; 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.

  • Gilman City Council At-Large (3 seats)
    Now held by Marlene Current, Kathy J. Nissen, Kimber Ercse
  • Gilman Mayor
    Now held by Les Meyers

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.

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