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Local taxes › O'Brien County › Paullina

City

Paullina

O'Brien County · How cities work

$2,270 a yearproperty tax on a $200,000 home here, FY27, for every local government ($26.93 per $1,000 of taxable value)1
$780 a yearof that goes to the city ($9.21 per $1,000)
$393,166property taxes the city levies, FY27
$1.4Mcity 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.

  • John FunkhouserPaullina City Council At-Large · elected November 4, 2025
  • Marlin SjaardaPaullina Mayor · elected November 4, 2025
  • Roxanne PottebaumPaullina City Council At-Large · elected November 4, 2025
  • Dennis WerkmeisterPaullina City Council At-Large · elected November 7, 2023
  • Jean A. UnrauPaullina City Council At-Large · elected November 7, 2023
  • Nichole Fintel JacobsPaullina 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 Paullina

Homes and businesses in most of Paullina pay a combined $26.93 per $1,000 of taxable value (FY27). They pay it all to the O'Brien County treasurer, who passes each government its share; the city sets and gets only its own piece, $9.21. Estimate your bill.

Rates over time

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

YearCombinedCity’s own
FY20$26.80$12.23
FY21$27.54$12.17
FY22$27.45$12.22
FY23$27.18$12.44
FY24$30.14$13.35
FY25$30.96$14.06
FY26$29.86$12.61
FY27$26.93$9.21
Show the numbers
YearCombinedCity’s own
FY20$26.80$12.23
FY21$27.54$12.17
FY22$27.45$12.22
FY23$27.18$12.44
FY24$30.14$13.35
FY25$30.96$14.06
FY26$29.86$12.61
FY27$26.93$9.21

Compared with places this size3

Paullina’s city property tax rate of $9.21 per $1,000 is the 23rd lowest of 172 Iowa cities with 660–1,500 people. The middle of the group is $13.11.

Elkader: $27.11Exira: $24.81Laurens: $24.16Dayton: $22.51Correctionville: $19.84Villisca: $19.74Allison: $19.06Dysart: $17.95Greene: $17.91Alden: $17.90Lansing: $17.67Strawberry Point: $17.58Rockwell: $17.54Walnut: $17.46Gowrie: $17.17Colo: $17.14Mapleton: $16.90George: $16.89Fayette: $16.85Adair: $16.84Eddyville: $16.82Oxford: $16.70Buffalo Center: $16.58Bancroft: $16.52Roland: $16.51Eldon: $16.42Monona: $16.41Aplington: $16.34Panora: $16.14Mechanicsville: $16.12Dike: $15.94Armstrong: $15.87Ruthven: $15.84State Center: $15.80Walker: $15.74Earlham: $15.55Shell Rock: $15.52Newell: $15.49Riceville: $15.31Neola: $15.30Sidney: $15.19Gilbertville: $15.15Logan: $15.05Stratford: $15.03Griswold: $15.01Readlyn: $14.99Tripoli: $14.99Essex: $14.76Lenox: $14.65Manning: $14.62Dunlap: $14.56Garnavillo: $14.52Maxwell: $14.50Coon Rapids: $14.49Nora Springs: $14.25Kingsley: $14.25Mcgregor: $14.20Primghar: $14.18Sheffield: $14.16Elgin: $14.05Woodward: $14.05Ossian: $13.88Alton: $13.87Montezuma: $13.79Redfield: $13.73Victor: $13.72Gilbert: $13.71Edgewood: $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: $12.78Wellsburg: $12.68Buffalo: $12.68Sanborn: $12.62Stanton: $12.62Hospers: $12.58Hazleton: $12.48West Point: $12.39Hinton: $12.38Preston: $12.38Alburnett: $12.30Hubbard: $12.30Hedrick: $12.22Carson: $12.22Wheatland: $12.18Schaller: $12.14Winfield: $12.04Elkhart: $12.00Afton: $11.96Lowden: $11.93Tabor: $11.88Aurelia: $11.84Merrill: $11.64Morning Sun: $11.50Battle Creek: $11.49Wall Lake: $11.43West Bend: $11.42Dakota City: $11.39Marcus: $11.31Dunkerton: $11.30Whiting: $11.21Melcher-Dallas: $11.21Shelby: $11.17University Heights: $11.12Blairstown: $11.04Manilla: $11.01Hamburg: $10.95Clarence: $10.94Fontanelle: $10.88Cambridge: $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: $9.81Long Grove: $9.59Lake View: $9.39Fairbank: $9.00Winthrop: $8.94Walford: $8.72Keosauqua: $8.58Grand Junction: $8.57Princeton: $8.24Lone Tree: $8.13Lakeside: $8.10Riverside: $8.02Hills: $7.94Fremont: $7.86Larchwood: $7.52North English: $7.49Sloan: $7.49Sully: $7.41Fruitland: $7.21Lawton: $7.10Wayland: $7.07Raymond: $6.85Shueyville: $6.79Arnolds Park: $4.95Okoboji: $3.83Paullina: $9.21$3.83 lowest$27.11 highestmiddle
See all 172
#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
8Dysart$17.951,266
9Greene$17.91971
10Alden$17.90738
11Lansing$17.67959
12Strawberry Point$17.581,141
13Rockwell$17.541,044
14Walnut$17.46728
15Gowrie$17.17943
16Colo$17.14856
17Mapleton$16.901,114
18George$16.891,106
19Fayette$16.851,193
20Adair$16.84792
21Eddyville$16.82965
22Oxford$16.70715
23Buffalo Center$16.58839
24Bancroft$16.52677
25Roland$16.511,376
26Eldon$16.42788
27Monona$16.411,462
28Aplington$16.341,088
29Panora$16.141,096
30Mechanicsville$16.12974
31Dike$15.941,293
32Armstrong$15.87847
33Ruthven$15.84710
34State Center$15.801,403
35Walker$15.74671
36Earlham$15.551,411
37Shell Rock$15.521,265
38Newell$15.49850
39Riceville$15.31807
40Neola$15.30917
41Sidney$15.191,048
42Gilbertville$15.15792
43Logan$15.051,351
44Stratford$15.03688
45Griswold$15.01975
46Readlyn$14.99857
47Tripoli$14.991,208
48Essex$14.76721
49Lenox$14.651,355
50Manning$14.621,390
51Dunlap$14.561,030
52Garnavillo$14.52751
53Maxwell$14.50862
54Coon Rapids$14.491,258
55Nora Springs$14.251,330
56Kingsley$14.251,394
57Mcgregor$14.20725
58Primghar$14.18893
59Sheffield$14.161,123
60Elgin$14.05676
61Woodward$14.051,383
62Ossian$13.88777
63Alton$13.871,248
64Montezuma$13.791,421
65Redfield$13.73719
66Victor$13.72852
67Gilbert$13.711,397
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
96Wellsburg$12.68709
97Buffalo$12.681,163
98Sanborn$12.621,463
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
107Hedrick$12.22717
108Carson$12.22772
109Wheatland$12.18765
110Schaller$12.14702
111Winfield$12.041,006
112Elkhart$12.001,079
113Afton$11.96864
114Lowden$11.93767
115Tabor$11.88983
116Aurelia$11.84970
117Merrill$11.64713
118Morning Sun$11.50702
119Battle Creek$11.49683
120Wall Lake$11.43739
121West Bend$11.42770
122Dakota City$11.39764
123Marcus$11.311,069
124Dunkerton$11.30840
125Whiting$11.21725
126Melcher-Dallas$11.211,193
127Shelby$11.17730
128University Heights$11.121,188
129Blairstown$11.04705
130Manilla$11.01756
131Hamburg$10.95863
132Clarence$10.94991
133Fontanelle$10.88684
134Cambridge$10.53844
135Swisher$10.39909
136Schleswig$10.39820
137Melbourne$10.38771
138Elk Run Heights$10.331,061
139Fredericksburg$10.27983
140Lake Park$10.251,155
141Ventura$10.22701
142Inwood$10.22962
143Milo$10.20762
144Hartford$10.16729
145Central City$10.011,254
146Newhall$9.99887
147Graettinger$9.81810
148Long Grove$9.59849
149Lake View$9.391,120
150Paullina$9.21979
151Fairbank$9.001,133
152Winthrop$8.94814
153Walford$8.721,357
154Keosauqua$8.58944
155Grand Junction$8.57715
156Princeton$8.24917
157Lone Tree$8.131,341
158Lakeside$8.10695
159Riverside$8.021,063
160Hills$7.94911
161Fremont$7.86688
162Larchwood$7.52954
163North English$7.491,030
164Sloan$7.491,078
165Sully$7.41891
166Fruitland$7.21928
167Lawton$7.10949
168Wayland$7.07935
169Raymond$6.85754
170Shueyville$6.79725
171Arnolds Park$4.951,214
172Okoboji$3.83729

The $8.10 limit

Paullina’s general levy is $7.89 per $1,000 of taxable value in FY27, $0.21 below the limit.4 537 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: $1.32 more5

  • Liability, property & self insurance costs$1.09 · $46,459
  • Total Employee Benefit Levies$0.23 · $9,992

Tax increment financing (TIF)

$10.0M of taxable value in Paullina is in TIF districts’ increment (19% of the city’s taxable value), 2025 valuations, taxed in FY27.6 It budgeted $140,000 in TIF revenue for FY25.

$104,704
$83,955

What that value would raise at each government’s rate, FY277

Taxes on TIF value go to the city’s TIF fund instead of the governments that levy them, including about $92,396 of the city’s own.

  • South O'Brien schools$68,992
  • O'Brien County$36,029
  • South O`Brien schools$666
YearTIF revenue
FY16$22,618
FY17$75,650
FY18$69,031
FY19$69,398
FY20$65,906
FY21$104,704
FY22$101,639
FY23$83,955
Show the numbers
YearTIF revenue
FY16$22,618
FY17$75,650
FY18$69,031
FY19$69,398
FY20$65,906
FY21$104,704
FY22$101,639
FY23$83,955

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$336,71586%
  • Liability, property & self insurance costs$46,45912%
  • Total Employee Benefit Levies$9,9923%

Budget and spending

Reading a local budget

Where each dollar of Paullina’s budget goes, FY26

Business Type / Enterprise: 60¢ of every dollar60¢Public Works: 14¢ of every dollar14¢Public Safety: 11¢ of every dollar11¢General Government: 7¢ of every dollarDebt Service: 4¢ of every dollarEverything else: 4¢ 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 171 Iowa cities closest in size (660–1,500 people).

Where it goesOf each dollarCities this size (171)
Business Type / Enterprise60¢39¢
Public Works14¢15¢
Public Safety11¢10¢
General Government7¢9¢
Debt Service4¢6¢
Everything else4¢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.

  • Public Works$466,66034%
  • Public Safety$456,29533%
  • General Government$191,37514%
  • Debt Service$114,1008%
  • Culture and Recreation$110,8408%
  • Community and Economic Development$23,0002%
  • Health and Social Services$7,0001%
  • Capital Projects$7,0001%

The state’s FY27 file doesn’t include business type / enterprise yet ($1.8M in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$284,723$179,078
Public Safety$559,764$547,892
Health and Social Services$4,500$5,030
General Government$210,050$221,876
Debt Service$113,638$113,587
Culture and Recreation$111,870$107,100
Community and Economic Development$37,846$47,000
Capital Projects$204,480$12,888
Business Type / Enterprise$1.6M$1.5M

What it spent each year

FY24 left out8

$6.4M

Debt, reserves and audits

How local debt works · What an audit tells you

What Paullina owes

$695,000 at June 30, 2026: $708 per resident. 607th most per resident of 939 Iowa places of its kind (the list).9

$2.1M
$695,000
June 30OwedPer resident
2026$695,000$708
2025$819,000$834
2024$937,000$954
2023$1.1M$1,073
2022$1.2M$1,217
2021$1.3M$1,339
2020$1.5M$1,492
2019$1.6M$1,618
2018$1.1M$1,132
2017$594,000$605
2016$800,000$815
2015$1.0M$1,018
2014$1.3M$1,348
2013$1.6M$1,651
2012$1.9M$1,967
2011$1.8M$1,874
2010$2.1M$2,176
Show the numbers
June 30OwedPer resident
2026$695,000$708
2025$819,000$834
2024$937,000$954
2023$1.1M$1,073
2022$1.2M$1,217
2021$1.3M$1,339
2020$1.5M$1,492
2019$1.6M$1,618
2018$1.1M$1,132
2017$594,000$605
2016$800,000$815
2015$1.0M$1,018
2014$1.3M$1,348
2013$1.6M$1,651
2012$1.9M$1,967
2011$1.8M$1,874
2010$2.1M$2,176

Down 67% since 2010.

The 5% limit10

General obligation debt is $660,000, 16% of the limit of about $4.1M (5% of $81.8M, the full value of its taxable property in 2024).

3 obligations at June 30, 2026
KindForPaid off byOwed
General ObligationWater and sewer install in West Lot Industrial Park.2038$440,000
General ObligationG.O. Bond for West Lot Development and Maple Street.2032$220,000
Revenue BondsSewer lining project2027$35,000

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 balances11. Paullina’s latest audit has them: Annual Examination, period ending Monday, June 30, 2025 (PDF).

Audits12

The latest: Annual Examination for the period ending Monday, June 30, 2025 (PDF), released Monday, October 5, 2026, by a CPA firm.

The report has no Schedule of Findings Iowa Funnel could read.

15 earlier reports for Paullina

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? 13

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: $202,376 in FY25, up 45% since FY19 while prices rose 25%, so it buys 16% more. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$137,590$135,134$138,710$138,921
Commercial and industrial tax replacement (“backfill”)–$13,663$11,713$63,455

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.

$34,499
$0
    YearGrants and projects
    FY19$1,817
    FY20$7,918
    FY21$0
    FY22$489
    FY23$34,499
    FY24$0
    FY25$0
    Show the numbers
    YearGrants and projects
    FY19$1,817
    FY20$7,918
    FY21$0
    FY22$489
    FY23$34,499
    FY24$0
    FY25$0

    Has it kept up with prices?

    Each source from FY19 to FY25, after inflation.

    • Road Use Tax (streets)−19%$136,420 → $138,921, up 2% since FY19 while prices rose 25%, so it buys 19% less
    • Commercial and industrial tax replacement (“backfill”)+1774%$2,699 → $63,455, up 2251% since FY19 while prices rose 25%, so it buys 1774% 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 36% since FY19 while prices rose 25%, so it buys 9% more.

    $187,005
    $185,991

    Federal grants, for comparison: $73,042 in FY23.

    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)14.

    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 Paullina; 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.

    • Paullina City Council At-Large (3 seats)
      Now held by Dennis Werkmeister, Jean A. Unrau, Nichole Fintel Jacobs
    • Paullina Mayor
      Now held by Marlin Sjaarda

    Candidates as county auditors and civicAPI list them; a filing can take a few days to appear here15.

    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 ballot16.

    Related places

    At the Statehouse and in Congress17

    Lynn Evans (Sen. 3)Zach Dieken (Rep. 5)

    U.S. House:District 4

    O'Brien CountySouth O'Brien schools