Who runs it
The city council passes ordinances, adopts the budget and sets the city’s property tax.
- Ann RothEmerson City Council At-Large · elected November 4, 2025
- Dennis L. PorterEmerson City Council At-Large · elected November 4, 2025
- Larry JohnsonEmerson Mayor · elected November 4, 2025
- Dylan SpencerEmerson City Council At-Large · elected November 7, 2023
- James L SkalbergEmerson City Council At-Large · elected November 7, 2023
- Robert E. HuntsmanEmerson 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 Emerson
Homes and businesses in most of Emerson pay a combined $39.12 per $1,000 of taxable value (FY27). They pay it all to the Mills County treasurer, who passes each government its share; the city sets and gets only its own piece, $17.54. Estimate your bill.
- City of Emerson$17.5445%
- East Mills schools$13.6135%
- Mills County$5.9015%
- Iowa Western Community College$1.474%
- Mills County Assessor$0.391%
- Mills County Extension (ISU Extension and Outreach)$0.21<1%
Rates over time
Per $1,000 of taxable value: the typical combined rate people in Emerson pay, and the city government’s own piece of it.
| Year | Combined | City’s own |
|---|---|---|
| FY20 | $31.11 | $10.56 |
| FY21 | $31.30 | $10.69 |
| FY22 | $31.39 | $10.62 |
| FY23 | $32.66 | $11.13 |
| FY24 | $33.44 | $11.52 |
| FY25 | $39.75 | $18.31 |
| FY26 | $38.18 | $17.03 |
| FY27 | $39.12 | $17.54 |
Show the numbers
| Year | Combined | City’s own |
|---|---|---|
| FY20 | $31.11 | $10.56 |
| FY21 | $31.30 | $10.69 |
| FY22 | $31.39 | $10.62 |
| FY23 | $32.66 | $11.13 |
| FY24 | $33.44 | $11.52 |
| FY25 | $39.75 | $18.31 |
| FY26 | $38.18 | $17.03 |
| FY27 | $39.12 | $17.54 |
Compared with places this size3
Emerson’s city property tax rate of $17.54 per $1,000 is the 19th highest of 178 Iowa cities with 270–600 people. The middle of the group is $12.68.
See all 178
| # | 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 | Fort Atkinson | $19.19 | 300 |
| 9 | Salem | $19.15 | 380 |
| 10 | Massena | $18.23 | 352 |
| 11 | Swea City | $18.04 | 545 |
| 12 | Elma | $17.82 | 493 |
| 13 | Callender | $17.78 | 361 |
| 14 | Casey | $17.72 | 387 |
| 15 | Dows | $17.70 | 509 |
| 16 | New Hartford | $17.69 | 555 |
| 17 | Vail | $17.66 | 383 |
| 18 | Ringsted | $17.65 | 346 |
| 19 | Emerson | $17.54 | 401 |
| 20 | Thompson | $17.25 | 478 |
| 21 | Ashton | $17.17 | 434 |
| 22 | Pierson | $17.12 | 335 |
| 23 | Burt | $17.10 | 404 |
| 24 | Latimer | $16.96 | 477 |
| 25 | Lohrville | $16.95 | 366 |
| 26 | Mccallsburg | $16.58 | 356 |
| 27 | Whittemore | $16.54 | 478 |
| 28 | Irwin | $16.46 | 320 |
| 29 | Titonka | $16.45 | 491 |
| 30 | Early | $16.35 | 571 |
| 31 | Truro | $16.34 | 515 |
| 32 | Lewis | $16.25 | 358 |
| 33 | Duncombe | $16.10 | 374 |
| 34 | Bayard | $16.05 | 402 |
| 35 | Scranton | $16.01 | 496 |
| 36 | Granville | $16.00 | 302 |
| 37 | Minden | $15.77 | 581 |
| 38 | Minburn | $15.75 | 317 |
| 39 | Peterson | $15.27 | 321 |
| 40 | Russell | $15.18 | 475 |
| 41 | Zearing | $14.99 | 508 |
| 42 | Arlington | $14.98 | 415 |
| 43 | Maynard | $14.85 | 466 |
| 44 | Plainfield | $14.84 | 392 |
| 45 | Ryan | $14.84 | 348 |
| 46 | Otho | $14.82 | 417 |
| 47 | Wyoming | $14.81 | 526 |
| 48 | Humeston | $14.80 | 472 |
| 49 | Gilmore City | $14.60 | 484 |
| 50 | Sabula | $14.38 | 498 |
| 51 | Garrison | $14.38 | 345 |
| 52 | Halbur | $14.37 | 268 |
| 53 | Lorimor | $14.36 | 377 |
| 54 | Collins | $14.32 | 503 |
| 55 | Clermont | $14.30 | 571 |
| 56 | Kimballton | $14.27 | 281 |
| 57 | Moulton | $14.25 | 596 |
| 58 | Ocheyedan | $14.22 | 424 |
| 59 | Garwin | $14.08 | 469 |
| 60 | Farragut | $14.07 | 480 |
| 61 | Mystic | $14.01 | 318 |
| 62 | Lime Springs | $13.95 | 467 |
| 63 | Dow City | $13.94 | 477 |
| 64 | Wesley | $13.91 | 382 |
| 65 | Diagonal | $13.91 | 331 |
| 66 | Bussey | $13.83 | 378 |
| 67 | Mondamin | $13.82 | 335 |
| 68 | Livermore | $13.78 | 382 |
| 69 | Fertile | $13.70 | 300 |
| 70 | Stockport | $13.68 | 272 |
| 71 | Albion | $13.58 | 444 |
| 72 | Lamont | $13.57 | 429 |
| 73 | New Albin | $13.55 | 435 |
| 74 | Persia | $13.41 | 292 |
| 75 | Lawler | $13.39 | 392 |
| 76 | Lacona | $13.38 | 336 |
| 77 | Ute | $13.26 | 326 |
| 78 | New Market | $13.25 | 381 |
| 79 | Plymouth | $13.21 | 368 |
| 80 | Bennett | $13.16 | 330 |
| 81 | Quasqueton | $13.12 | 587 |
| 82 | Farmington | $13.10 | 583 |
| 83 | Anthon | $13.05 | 534 |
| 84 | Little Rock | $13.03 | 447 |
| 85 | Lehigh | $12.97 | 395 |
| 86 | Menlo | $12.92 | 347 |
| 87 | Templeton | $12.91 | 337 |
| 88 | Brighton | $12.88 | 592 |
| 89 | Delmar | $12.68 | 541 |
| 90 | Galva | $12.68 | 416 |
| 91 | Badger | $12.67 | 540 |
| 92 | Martensdale | $12.63 | 413 |
| 93 | Williams | $12.57 | 299 |
| 94 | Maurice | $12.56 | 271 |
| 95 | Norway | $12.53 | 463 |
| 96 | Everly | $12.51 | 570 |
| 97 | Clearfield | $12.50 | 277 |
| 98 | Mccausland | $12.45 | 314 |
| 99 | Spillville | $12.40 | 371 |
| 100 | Modale | $12.34 | 284 |
| 101 | Mingo | $12.31 | 314 |
| 102 | Brandon | $12.29 | 331 |
| 103 | Blakesburg | $12.21 | 273 |
| 104 | Bonaparte | $12.17 | 357 |
| 105 | Hawkeye | $12.11 | 429 |
| 106 | Colesburg | $11.97 | 379 |
| 107 | Liscomb | $11.96 | 292 |
| 108 | Thornton | $11.86 | 394 |
| 109 | Runnells | $11.79 | 467 |
| 110 | Allerton | $11.72 | 432 |
| 111 | Atalissa | $11.71 | 287 |
| 112 | Kelley | $11.69 | 312 |
| 113 | Orient | $11.66 | 363 |
| 114 | Ellsworth | $11.57 | 495 |
| 115 | Cincinnati | $11.57 | 280 |
| 116 | Terril | $11.48 | 310 |
| 117 | Westside | $11.45 | 283 |
| 118 | Churdan | $11.31 | 359 |
| 119 | Miles | $11.28 | 400 |
| 120 | Arcadia | $11.23 | 588 |
| 121 | Milton | $10.98 | 395 |
| 122 | Ireton | $10.93 | 571 |
| 123 | New Vienna | $10.91 | 384 |
| 124 | Letts | $10.91 | 358 |
| 125 | Birmingham | $10.87 | 371 |
| 126 | Charlotte | $10.86 | 386 |
| 127 | Richland | $10.82 | 532 |
| 128 | Batavia | $10.77 | 434 |
| 129 | Riverdale | $10.67 | 385 |
| 130 | Bode | $10.64 | 304 |
| 131 | Union | $10.58 | 378 |
| 132 | Calamus | $10.47 | 348 |
| 133 | Lovilia | $10.46 | 456 |
| 134 | Danbury | $10.43 | 315 |
| 135 | Lytton | $10.38 | 274 |
| 136 | Radcliffe | $10.37 | 540 |
| 137 | Stacyville | $10.36 | 436 |
| 138 | Rhodes | $10.36 | 269 |
| 139 | Andrew | $10.22 | 374 |
| 140 | Royal | $10.20 | 379 |
| 141 | Bronson | $10.14 | 294 |
| 142 | Rudd | $10.13 | 339 |
| 143 | Floyd | $10.02 | 297 |
| 144 | What Cheer | $10.01 | 595 |
| 145 | Cumming | $9.85 | 527 |
| 146 | Breda | $9.80 | 492 |
| 147 | Lynnville | $9.68 | 382 |
| 148 | Salix | $9.63 | 303 |
| 149 | Farnhamville | $9.18 | 364 |
| 150 | Middletown | $9.16 | 365 |
| 151 | Alleman | $9.12 | 439 |
| 152 | Lester | $8.94 | 309 |
| 153 | Ainsworth | $8.62 | 511 |
| 154 | Gilman | $8.10 | 530 |
| 155 | Lost Nation | $8.10 | 425 |
| 156 | Kellogg | $8.10 | 597 |
| 157 | Grandview | $8.10 | 431 |
| 158 | Nichols | $8.10 | 317 |
| 159 | Luana | $7.98 | 303 |
| 160 | Delhi | $7.81 | 438 |
| 161 | Klemme | $7.74 | 429 |
| 162 | Beacon | $7.56 | 434 |
| 163 | Sheldahl | $7.56 | 312 |
| 164 | Worthington | $7.50 | 374 |
| 165 | Harpers Ferry | $7.49 | 273 |
| 166 | Marquette | $7.08 | 434 |
| 167 | Columbus City | $6.94 | 385 |
| 168 | Donahue | $6.83 | 336 |
| 169 | Libertyville | $6.60 | 278 |
| 170 | Crawfordsville | $6.44 | 278 |
| 171 | New Virginia | $5.97 | 499 |
| 172 | Holy Cross | $5.91 | 348 |
| 173 | Conesville | $5.86 | 350 |
| 174 | University Park | $5.27 | 476 |
| 175 | Orleans | $4.13 | 503 |
| 176 | Maharishi Vedic City | $3.87 | 290 |
| 177 | Wahpeton | $3.19 | 337 |
| 178 | West Okoboji | $2.92 | 311 |
The $8.10 limit
Emerson’s general levy is $8.10 per $1,000 of taxable value in FY27, at the limit.4 247 of 934 Iowa cities have a higher general levy. All cities.
FY23 $8.10 · FY24 $8.10 · FY25 $8.25 · FY26 $8.01 · FY27 $8.10 (before FY25, the general levy alone)
Outside the limit: $9.44 more5
- Debt Service Levy$6.65 · $81,918
- Liability, property & self insurance costs$2.23 · $27,448
- Total Employee Benefit Levies$0.56 · $6,862
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.
Budget and spending
Where each dollar of Emerson’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 177 Iowa cities closest in size (270–600 people).
| Where it goes | Of each dollar | Cities this size (177) |
|---|---|---|
| Business Type / Enterprise | 54¢ | 39¢ |
| Debt Service | 11¢ | 4¢ |
| General Government | 11¢ | 15¢ |
| Public Works | 9¢ | 19¢ |
| Culture and Recreation | 8¢ | 8¢ |
| Everything else | 8¢ | 15¢ |
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.
The state’s FY27 file doesn’t include business type / enterprise yet ($404,512 in FY26), so this total is low.
Budget compared with what it spent, FY23
| Function | Budget | Spent |
|---|---|---|
| Public Works | $65,173 | $72,469 |
| Public Safety | $28,510 | $32,194 |
| Health and Social Services | $2,000 | $325 |
| General Government | $56,117 | $61,354 |
| Debt Service | $0 | $0 |
| Culture and Recreation | $123,441 | $107,485 |
| Community and Economic Development | $15,648 | $18,865 |
| Capital Projects | $0 | $0 |
| Business Type / Enterprise | $361,843 | $291,933 |
What it spent each year
FY24 left out6
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: $60,443 in FY25, up 20% since FY19 while prices rose 25%, so it buys 4% less. Grants are below.
Show the numbers
| Source | FY22 | FY23 | FY24 | FY25 |
|---|---|---|---|---|
| Road Use Tax (streets) | $56,581 | $55,457 | $53,715 | $60,443 |
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.
| Year | Grants and projects |
|---|---|
| FY19 | $6,375 |
| FY20 | $9,265 |
| FY21 | $0 |
| FY22 | $0 |
| FY23 | $0 |
| FY24 | $0 |
| FY25 | $6,375 |
Show the numbers
| Year | Grants and projects |
|---|---|
| FY19 | $6,375 |
| FY20 | $9,265 |
| FY21 | $0 |
| FY22 | $0 |
| FY23 | $0 |
| FY24 | $0 |
| FY25 | $6,375 |
Has it kept up with prices?
Each source from FY19 to FY25, after inflation.
- Road Use Tax (streets)−4%$50,184 → $60,443, up 20% since FY19 while prices rose 25%, so it buys 4% 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 46% since FY19 while prices rose 25%, so it buys 16% more.
Federal grants, for comparison: $3,712 in FY25.
Elections
Most recent: November 4, 2025
City · 2
2 seats: the top 2 win.
- Ann Roth Winner5642.4%
- Dennis L. Porter Winner4231.8%
- Cathy Bruce 3425.8%
- Larry Johnson Unopposed64100.0%
Local races from civicAPI and county auditors for Emerson; official results are on each county auditor’s site.