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Local taxes › O'Brien County › Sutherland

City

Sutherland

O'Brien County · How cities work

$2,370 a yearproperty tax on a $200,000 home here, FY27, for every local government ($28.17 per $1,000 of taxable value)1
$950 a yearof that goes to the city ($11.25 per $1,000)
$254,451property taxes the city levies, FY27
$847,260city 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.

  • David MillsSutherland City Council At-Large · elected November 4, 2025
  • Jami WebsterSutherland City Council At-Large · elected November 4, 2025
  • Tyler DraperSutherland Mayor · elected November 4, 2025
  • Bruce EngelkeSutherland City Council At-Large · elected November 7, 2023
  • Nancy KuehlSutherland City Council At-Large · elected November 7, 2023
  • Patrick J. NelsonSutherland 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 Sutherland

Homes and businesses in most of Sutherland pay a combined $28.17 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, $11.25. Estimate your bill.

Rates over time

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

YearCombinedCity’s own
FY20$27.22$12.65
FY21$30.98$15.60
FY22$29.85$14.63
FY23$28.77$14.03
FY24$31.94$15.15
FY25$28.84$11.94
FY26$28.77$12.06
FY27$28.17$11.25
Show the numbers
YearCombinedCity’s own
FY20$27.22$12.65
FY21$30.98$15.60
FY22$29.85$14.63
FY23$28.77$14.03
FY24$31.94$15.15
FY25$28.84$11.94
FY26$28.77$12.06
FY27$28.17$11.25

Compared with places this size3

Sutherland’s city property tax rate of $11.25 per $1,000 is the 57th lowest of 182 Iowa cities with 420–940 people. The middle of the group is $12.87.

Exira: $24.81Rolfe: $22.67Dayton: $22.51Charter Oak: $21.32Oxford Junction: $20.84Correctionville: $19.84Pomeroy: $19.60Allison: $19.06Dumont: $19.04Seymour: $18.78Dexter: $18.69Fonda: $18.52Kanawha: $18.11Swea City: $18.04Alden: $17.90Elma: $17.82Dows: $17.70New Hartford: $17.69Walnut: $17.46Murray: $17.44Thompson: $17.25Ashton: $17.17Colo: $17.14Latimer: $16.96Adair: $16.84Elk Horn: $16.78Oxford: $16.70Buffalo Center: $16.58Whittemore: $16.54Bancroft: $16.52Titonka: $16.45Eldon: $16.42Early: $16.35Truro: $16.34Scranton: $16.01Armstrong: $15.87Ruthven: $15.84Minden: $15.77Walker: $15.74Newell: $15.49Riceville: $15.31Neola: $15.30Russell: $15.18Gilbertville: $15.15Stanwood: $15.12Stratford: $15.03Zearing: $14.99Readlyn: $14.99Maynard: $14.85Wyoming: $14.81Humeston: $14.80Hopkinton: $14.79Essex: $14.76Gilmore City: $14.60Garnavillo: $14.52Maxwell: $14.50Sabula: $14.38Collins: $14.32Clermont: $14.30Moulton: $14.25Ocheyedan: $14.22Mcgregor: $14.20Olin: $14.19Primghar: $14.18Garwin: $14.08Farragut: $14.07Elgin: $14.05Lime Springs: $13.95Dow City: $13.94Ossian: $13.88Redfield: $13.73Victor: $13.72Edgewood: $13.64Sioux Rapids: $13.63Donnellson: $13.63Albion: $13.58Gladbrook: $13.58Lamont: $13.57New Albin: $13.55Rockford: $13.52Boyden: $13.39Van Horne: $13.27Keota: $13.21De Soto: $13.18Quasqueton: $13.12Farmington: $13.10Anthon: $13.05Little Rock: $13.03Coggon: $12.99Earlville: $12.90Brighton: $12.88Danville: $12.87Montrose: $12.78Goldfield: $12.73Wellsburg: $12.68Delmar: $12.68Badger: $12.67Stanton: $12.62Hospers: $12.58Norway: $12.53Everly: $12.51Hazleton: $12.48West Point: $12.39Preston: $12.38Alburnett: $12.30Hubbard: $12.30Moravia: $12.27Hedrick: $12.22Carson: $12.22Wheatland: $12.18Schaller: $12.14Hawkeye: $12.11Afton: $11.96Lowden: $11.93Albert City: $11.88Runnells: $11.79Allerton: $11.72Merrill: $11.64Ellsworth: $11.57Morning Sun: $11.50Battle Creek: $11.49Wall Lake: $11.43West Bend: $11.42Dakota City: $11.39Dunkerton: $11.30Arcadia: $11.23Whiting: $11.21Shelby: $11.17Blairstown: $11.04Manilla: $11.01Hamburg: $10.95Ireton: $10.93Fontanelle: $10.88Richland: $10.82Grand Mound: $10.78Batavia: $10.77Cambridge: $10.53Lovilia: $10.46Swisher: $10.39Schleswig: $10.39Melbourne: $10.38Radcliffe: $10.37Stacyville: $10.36Ventura: $10.22Milo: $10.20Hartford: $10.16What Cheer: $10.01Newhall: $9.99Cumming: $9.85Graettinger: $9.81Breda: $9.80Doon: $9.78Long Grove: $9.59Alleman: $9.12Winthrop: $8.94Crescent: $8.72Ainsworth: $8.62Grand Junction: $8.57Princeton: $8.24Gilman: $8.10Grandview: $8.10Kellogg: $8.10Lakeside: $8.10Lost Nation: $8.10Agency: $7.94Hills: $7.94Fremont: $7.86Delhi: $7.81Klemme: $7.74Beacon: $7.56Sully: $7.41Fruitland: $7.21Marquette: $7.08Wayland: $7.07Raymond: $6.85Keystone: $6.80Shueyville: $6.79New Virginia: $5.97University Park: $5.27Orleans: $4.13Okoboji: $3.83Sutherland: $11.25$3.83 lowest$24.81 highestmiddle
See all 182
#PlaceRate per $1,000People
1Exira$24.81766
2Rolfe$22.67505
3Dayton$22.51766
4Charter Oak$21.32521
5Oxford Junction$20.84424
6Correctionville$19.84759
7Pomeroy$19.60511
8Allison$19.06937
9Dumont$19.04614
10Seymour$18.78646
11Dexter$18.69631
12Fonda$18.52636
13Kanawha$18.11638
14Swea City$18.04545
15Alden$17.90738
16Elma$17.82493
17Dows$17.70509
18New Hartford$17.69555
19Walnut$17.46728
20Murray$17.44609
21Thompson$17.25478
22Ashton$17.17434
23Colo$17.14856
24Latimer$16.96477
25Adair$16.84792
26Elk Horn$16.78631
27Oxford$16.70715
28Buffalo Center$16.58839
29Whittemore$16.54478
30Bancroft$16.52677
31Titonka$16.45491
32Eldon$16.42788
33Early$16.35571
34Truro$16.34515
35Scranton$16.01496
36Armstrong$15.87847
37Ruthven$15.84710
38Minden$15.77581
39Walker$15.74671
40Newell$15.49850
41Riceville$15.31807
42Neola$15.30917
43Russell$15.18475
44Gilbertville$15.15792
45Stanwood$15.12612
46Stratford$15.03688
47Zearing$14.99508
48Readlyn$14.99857
49Maynard$14.85466
50Wyoming$14.81526
51Humeston$14.80472
52Hopkinton$14.79622
53Essex$14.76721
54Gilmore City$14.60484
55Garnavillo$14.52751
56Maxwell$14.50862
57Sabula$14.38498
58Collins$14.32503
59Clermont$14.30571
60Moulton$14.25596
61Ocheyedan$14.22424
62Mcgregor$14.20725
63Olin$14.19652
64Primghar$14.18893
65Garwin$14.08469
66Farragut$14.07480
67Elgin$14.05676
68Lime Springs$13.95467
69Dow City$13.94477
70Ossian$13.88777
71Redfield$13.73719
72Victor$13.72852
73Edgewood$13.64908
74Sioux Rapids$13.63722
75Donnellson$13.63859
76Albion$13.58444
77Gladbrook$13.58775
78Lamont$13.57429
79New Albin$13.55435
80Rockford$13.52722
81Boyden$13.39694
82Van Horne$13.27768
83Keota$13.21888
84De Soto$13.18937
85Quasqueton$13.12587
86Farmington$13.10583
87Anthon$13.05534
88Little Rock$13.03447
89Coggon$12.99691
90Earlville$12.90713
91Brighton$12.88592
92Danville$12.87910
93Montrose$12.78734
94Goldfield$12.73617
95Wellsburg$12.68709
96Delmar$12.68541
97Badger$12.67540
98Stanton$12.62664
99Hospers$12.58703
100Norway$12.53463
101Everly$12.51570
102Hazleton$12.48711
103West Point$12.39903
104Preston$12.38940
105Alburnett$12.30672
106Hubbard$12.30837
107Moravia$12.27625
108Hedrick$12.22717
109Carson$12.22772
110Wheatland$12.18765
111Schaller$12.14702
112Hawkeye$12.11429
113Afton$11.96864
114Lowden$11.93767
115Albert City$11.88627
116Runnells$11.79467
117Allerton$11.72432
118Merrill$11.64713
119Ellsworth$11.57495
120Morning Sun$11.50702
121Battle Creek$11.49683
122Wall Lake$11.43739
123West Bend$11.42770
124Dakota City$11.39764
125Dunkerton$11.30840
126Sutherland$11.25628
127Arcadia$11.23588
128Whiting$11.21725
129Shelby$11.17730
130Blairstown$11.04705
131Manilla$11.01756
132Hamburg$10.95863
133Ireton$10.93571
134Fontanelle$10.88684
135Richland$10.82532
136Grand Mound$10.78608
137Batavia$10.77434
138Cambridge$10.53844
139Lovilia$10.46456
140Swisher$10.39909
141Schleswig$10.39820
142Melbourne$10.38771
143Radcliffe$10.37540
144Stacyville$10.36436
145Ventura$10.22701
146Milo$10.20762
147Hartford$10.16729
148What Cheer$10.01595
149Newhall$9.99887
150Cumming$9.85527
151Graettinger$9.81810
152Breda$9.80492
153Doon$9.78640
154Long Grove$9.59849
155Alleman$9.12439
156Winthrop$8.94814
157Crescent$8.72626
158Ainsworth$8.62511
159Grand Junction$8.57715
160Princeton$8.24917
161Gilman$8.10530
162Grandview$8.10431
163Kellogg$8.10597
164Lakeside$8.10695
165Lost Nation$8.10425
166Agency$7.94623
167Hills$7.94911
168Fremont$7.86688
169Delhi$7.81438
170Klemme$7.74429
171Beacon$7.56434
172Sully$7.41891
173Fruitland$7.21928
174Marquette$7.08434
175Wayland$7.07935
176Raymond$6.85754
177Keystone$6.80616
178Shueyville$6.79725
179New Virginia$5.97499
180University Park$5.27476
181Orleans$4.13503
182Okoboji$3.83729

The $8.10 limit

Sutherland’s general levy is $7.75 per $1,000 of taxable value in FY27, $0.35 below the limit.4 715 of 934 Iowa cities have a higher general levy. All cities.

FY23 $8.10 · FY24 $8.10 · FY25 $8.23 · FY26 $7.99 · FY27 $7.75 (before FY25, the general levy alone)

Outside the limit: $3.50 more5

  • Liability, property & self insurance costs$1.35 · $30,458
  • Total Employee Benefit Levies$1.09 · $24,563
  • Debt Service Levy$1.05 · $23,581

Tax increment financing (TIF)

Sutherland’s TIF revenue, from its reports to the state. It budgeted $139,474 in TIF revenue for FY25.

$120,124
$119,305
YearTIF revenue
FY16$120,124
FY17$116,157
FY18$111,311
FY19$85,863
FY20$87,936
FY21$104,070
FY22$109,361
FY23$119,305
Show the numbers
YearTIF revenue
FY16$120,124
FY17$116,157
FY18$111,311
FY19$85,863
FY20$87,936
FY21$104,070
FY22$109,361
FY23$119,305

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$174,33669%
  • Liability, property & self insurance costs$30,45812%
  • Total Employee Benefit Levies$24,56310%
  • Debt Service Levy$23,5819%

Budget and spending

Reading a local budget

Where each dollar of Sutherland’s budget goes, FY26

Business Type / Enterprise: 28¢ of every dollar28¢Public Works: 19¢ of every dollar19¢Public Safety: 17¢ of every dollar17¢General Government: 14¢ of every dollar14¢Culture and Recreation: 11¢ of every dollar11¢Everything else: 11¢ of every dollar11¢

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 181 Iowa cities closest in size (420–940 people).

Where it goesOf each dollarCities this size (181)
Business Type / Enterprise28¢40¢
Public Works19¢17¢
Public Safety17¢10¢
General Government14¢12¢
Culture and Recreation11¢9¢
Everything else11¢7¢

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 Safety$244,30029%
  • Public Works$198,50023%
  • General Government$150,40018%
  • Culture and Recreation$131,56016%
  • Debt Service$80,0009%
  • Community and Economic Development$42,5005%

The state’s FY27 file doesn’t include business type / enterprise yet ($274,000 in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$166,500$161,624
Public Safety$125,500$319,875
Health and Social Services$0$0
General Government$102,300$109,351
Debt Service$80,000$80,000
Culture and Recreation$76,560$95,909
Community and Economic Development$47,000$31,407
Capital Projects$116,000$169,588
Business Type / Enterprise$284,000$218,461

What it spent each year

FY24 left out6

$1.3M

Debt, reserves and audits

How local debt works · What an audit tells you

What Sutherland owes

$926,561 at June 30, 2026: $1,473 per resident. 465th most per resident of 939 Iowa places of its kind (the list).7

$2.0M
$926,561
June 30OwedPer resident
2026$926,561$1,473
2025$1.0M$1,668
2024$1.2M$1,919
2023$1.3M$2,110
2022$1.4M$2,301
2021$1.5M$2,425
2020$1.3M$1,993
2019$1.6M$2,491
2018$1.7M$2,779
2017$1.8M$2,916
2016$2.0M$3,139
2015$1.7M$2,755
2014$1.7M$2,732
2013$2.0M$3,149
2012$1.7M$2,672
2011$1.4M$2,201
2010$1.1M$1,781
Show the numbers
June 30OwedPer resident
2026$926,561$1,473
2025$1.0M$1,668
2024$1.2M$1,919
2023$1.3M$2,110
2022$1.4M$2,301
2021$1.5M$2,425
2020$1.3M$1,993
2019$1.6M$2,491
2018$1.7M$2,779
2017$1.8M$2,916
2016$2.0M$3,139
2015$1.7M$2,755
2014$1.7M$2,732
2013$2.0M$3,149
2012$1.7M$2,672
2011$1.4M$2,201
2010$1.1M$1,781

Down 17% since 2010.

Money in reserve

The state’s budget files don’t include cities’ fund balances8. Sutherland’s latest audit has them: Annual Examination, period ending Thursday, June 30, 2022 (PDF).

Audits9

The latest: Annual Examination for the period ending Thursday, June 30, 2022 (PDF), released Friday, June 30, 2023, by a CPA firm.

1 earlier report for Sutherland

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: $89,330 in FY25, up 7% since FY19 while prices rose 25%, so it buys 15% less. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$87,448$86,557$88,848$89,330

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.

$48,370
$1,471
  • State grants$1,471100%
YearGrants and projects
FY19$48,370
FY20$1,338
FY21$17,079
FY22$1,386
FY23$1,435
FY24$1,400
FY25$1,471
Show the numbers
YearGrants and projects
FY19$48,370
FY20$1,338
FY21$17,079
FY22$1,386
FY23$1,435
FY24$1,400
FY25$1,471

Has it kept up with prices?

Each source from FY19 to FY25, after inflation.

  • Road Use Tax (streets)−15%$83,842 → $89,330, up 7% since FY19 while prices rose 25%, so it buys 15% 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 40% since FY19 while prices rose 25%, so it buys 12% more.

$109,323
$108,414

Federal grants, for comparison: $45,350 in FY23.

Business awards

Every award statewide

State economic development awards

Community college new jobs training: 2 contracts since 2004 worth $495K, for 63 pledged jobs.

Awards 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

2 seats: the top 2 win.

Local races from civicAPI and county auditors for Sutherland; 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.

  • Sutherland City Council At-Large (3 seats)
    Now held by Patrick J. Nelson, Bruce Engelke, Nancy Kuehl

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.

Related places

At the Statehouse and in Congress14

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

U.S. House:District 4

O'Brien CountySouth O'Brien schools