Local taxes › Page County › Shambaugh

City

Shambaugh

Page County · How cities work

$2,660 a yearproperty tax on a $200,000 home here, FY27, for every local government ($31.58 per $1,000 of taxable value)1
$1,010 a yearof that goes to the city ($11.98 per $1,000)
$39,754property taxes the city levies, FY27
$105,740city 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.

  • Alex WoodruffShambaugh City Council At-Large · elected November 4, 2025
  • Byron OsthoffShambaugh City Council At-Large · elected November 4, 2025
  • Karen MillerShambaugh City Council At-Large · elected November 4, 2025
  • Patricia LaFoyShambaugh City Council At-Large · elected November 4, 2025
  • Ron PetermanShambaugh Mayor · elected November 4, 2025
  • Tyler FosterShambaugh City Council At-Large · elected November 4, 2025
  • Joe DowShambaugh City Council At-Large · elected November 7, 2023
  • Sherry StuvickShambaugh 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 Shambaugh

Homes and businesses in most of Shambaugh pay a combined $31.58 per $1,000 of taxable value (FY27). They pay it all to the Page County treasurer, who passes each government its share; the city sets and gets only its own piece, $11.98. Estimate your bill.

Rates over time

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

YearCombinedCity’s own
FY20$33.61$11.14
FY21$33.76$11.41
FY22$33.39$11.46
FY23$32.56$11.25
FY24$31.12$10.98
FY25$33.31$12.19
FY26$33.05$12.15
FY27$31.58$11.98
Show the numbers
YearCombinedCity’s own
FY20$33.61$11.14
FY21$33.76$11.41
FY22$33.39$11.46
FY23$32.56$11.25
FY24$31.12$10.98
FY25$33.31$12.19
FY26$33.05$12.15
FY27$31.58$11.98

Compared with places this size3

Shambaugh’s city property tax rate of $11.98 per $1,000 is the 68th highest of 182 Iowa cities with 110–240 people. The middle of the group is $10.92.

Brayton: $25.07Harris: $23.13Soldier: $21.92Coulter: $21.80Chelsea: $21.61Smithland: $21.12Volga: $20.23Alta Vista: $19.88Arthur: $19.86Coin: $19.59Rowan: $19.53Chester: $19.30Bouton: $19.25Garden Grove: $19.20Hastings: $18.95Swaledale: $18.62Jamaica: $18.24Hillsboro: $17.68Bristow: $17.39Woolstock: $17.26Prescott: $16.53Monmouth: $16.41Blockton: $16.37Montour: $16.37Geneva: $16.25Waterville: $16.25Waucoma: $16.17Little Sioux: $15.74Moorhead: $15.68Onslow: $15.63Linden: $15.62Woodburn: $15.59Kamrar: $15.47Greeley: $15.23Goodell: $15.16Marne: $15.03Marathon: $14.89Ladora: $14.74Magnolia: $14.68Bagley: $14.63Davis City: $14.45Lucas: $14.40Westgate: $14.05Palmer: $13.89Kellerton: $13.60Ayrshire: $13.55Searsboro: $13.55Lanesboro: $13.53Meservey: $13.43Leland: $13.31Calumet: $13.16Portsmouth: $13.05Clutier: $13.03Delaware: $12.86Patterson: $12.84Clemons: $12.69Blencoe: $12.57Millersburg: $12.40Aurora: $12.40Bridgewater: $12.29Cushing: $12.18Hanlontown: $12.17Stout: $12.14Webb: $12.10Paton: $12.09Decatur: $12.08Rembrandt: $12.03Lone Rock: $11.92East Peru: $11.89New Providence: $11.88Henderson: $11.85Parnell: $11.78Reasnor: $11.76Ledyard: $11.74Joice: $11.72Cantril: $11.69Wadena: $11.65Exline: $11.60Beaman: $11.54College Springs: $11.44Melrose: $11.27Renwick: $11.16Linn Grove: $11.15Dundee: $11.14Randolph: $11.08Leighton: $11.07Rake: $11.05Somers: $10.99Frederika: $10.99Havelock: $10.95Alexander: $10.90Lambs Grove: $10.78Wallingford: $10.75Woden: $10.68Cleghorn: $10.49Barnes City: $10.44Stockton: $10.37Randall: $10.35Dedham: $10.28Meriden: $10.28Drakesville: $10.24Dawson: $10.19Hancock: $10.13La Motte: $10.09Melvin: $10.05Barnum: $9.96Panama: $9.85Grafton: $9.83Clare: $9.81Tingley: $9.81Ionia: $9.65Rutland: $9.65Van Wert: $9.62Rock Falls: $9.61Kirkville: $9.59Luxemburg: $9.58Superior: $9.58Martinsburg: $9.49Rippey: $9.42Larrabee: $9.41Hamilton: $9.35Floris: $9.29Mitchell: $9.22Westphalia: $9.18Elberon: $9.16Dixon: $9.03Blairsburg: $8.93Prairieburg: $8.91Oakville: $8.89Welton: $8.86Archer: $8.84Luther: $8.83Washta: $8.65Moorland: $8.61Pilot Mound: $8.54Ollie: $8.44Thor: $8.38South English: $8.27Thurman: $8.26Boxholm: $8.11Fostoria: $8.10Rome: $8.10Westfield: $8.10Laurel: $8.10Lineville: $8.10Vincent: $8.09Mount Auburn: $7.86Haverhill: $7.86Grand River: $7.86Olds: $7.86Castalia: $7.86Dickens: $7.86Rose Hill: $7.86West Chester: $7.82Mcclelland: $7.79Luzerne: $7.69Lidderdale: $7.68Bernard: $7.56Fredonia: $7.55Braddyville: $7.49Alvord: $7.41Franklin: $7.31Weldon: $7.18Brunsville: $6.95Packwood: $6.77Houghton: $6.73Williamson: $6.72Keswick: $6.49Lincoln: $6.32Gravity: $6.18Ackworth: $5.90Oakland Acres: $5.88Springbrook: $5.79Maysville: $5.77Harper: $5.29Panorama Park: $4.62Mcintire: $2.78Sherrill: $2.66Centralia: $2.41Rickardsville: $2.27New Liberty: $2.27Shambaugh: $11.98$2.27 lowest$25.07 highestmiddle
See all 182
#PlaceRate per $1,000People
1Brayton$25.07138
2Harris$23.13145
3Soldier$21.92176
4Coulter$21.80220
5Chelsea$21.61207
6Smithland$21.12184
7Volga$20.23200
8Alta Vista$19.88219
9Arthur$19.86218
10Coin$19.59171
11Rowan$19.53118
12Chester$19.30134
13Bouton$19.25125
14Garden Grove$19.20173
15Hastings$18.95157
16Swaledale$18.62136
17Jamaica$18.24196
18Hillsboro$17.68158
19Bristow$17.39139
20Woolstock$17.26141
21Prescott$16.53186
22Monmouth$16.41129
23Blockton$16.37123
24Montour$16.37199
25Geneva$16.25137
26Waterville$16.25112
27Waucoma$16.17235
28Little Sioux$15.74170
29Moorhead$15.68186
30Onslow$15.63198
31Linden$15.62206
32Woodburn$15.59133
33Kamrar$15.47178
34Greeley$15.23216
35Goodell$15.16139
36Marne$15.03109
37Marathon$14.89221
38Ladora$14.74223
39Magnolia$14.68194
40Bagley$14.63230
41Davis City$14.45178
42Lucas$14.40176
43Westgate$14.05190
44Palmer$13.89137
45Kellerton$13.60241
46Ayrshire$13.55128
47Searsboro$13.55129
48Lanesboro$13.53112
49Meservey$13.43212
50Leland$13.31240
51Calumet$13.16144
52Portsmouth$13.05187
53Clutier$13.03209
54Delaware$12.86139
55Patterson$12.84176
56Clemons$12.69135
57Blencoe$12.57223
58Millersburg$12.40135
59Aurora$12.40165
60Bridgewater$12.29145
61Cushing$12.18225
62Hanlontown$12.17200
63Stout$12.14194
64Webb$12.10139
65Paton$12.09217
66Decatur$12.08174
67Rembrandt$12.03199
68Shambaugh$11.98161
69Lone Rock$11.92143
70East Peru$11.89119
71New Providence$11.88233
72Henderson$11.85140
73Parnell$11.78190
74Reasnor$11.76157
75Ledyard$11.74118
76Joice$11.72206
77Cantril$11.69224
78Wadena$11.65201
79Exline$11.60157
80Beaman$11.54155
81College Springs$11.44172
82Melrose$11.27110
83Renwick$11.16228
84Linn Grove$11.15155
85Dundee$11.14193
86Randolph$11.08183
87Leighton$11.07153
88Rake$11.05179
89Somers$10.99121
90Frederika$10.99206
91Havelock$10.95127
92Alexander$10.90165
93Lambs Grove$10.78174
94Wallingford$10.75154
95Woden$10.68183
96Cleghorn$10.49235
97Barnes City$10.44152
98Stockton$10.37171
99Randall$10.35156
100Dedham$10.28221
101Meriden$10.28175
102Drakesville$10.24170
103Dawson$10.19110
104Hancock$10.13199
105La Motte$10.09235
106Melvin$10.05196
107Barnum$9.96186
108Panama$9.85234
109Grafton$9.83212
110Clare$9.81133
111Tingley$9.81146
112Ionia$9.65220
113Rutland$9.65116
114Van Wert$9.62175
115Rock Falls$9.61143
116Kirkville$9.59159
117Luxemburg$9.58240
118Superior$9.58127
119Martinsburg$9.49109
120Rippey$9.42217
121Larrabee$9.41116
122Hamilton$9.35125
123Floris$9.29119
124Mitchell$9.22118
125Westphalia$9.18133
126Elberon$9.16178
127Dixon$9.03204
128Blairsburg$8.93175
129Prairieburg$8.91156
130Oakville$8.89198
131Welton$8.86124
132Archer$8.84116
133Luther$8.83147
134Washta$8.65206
135Moorland$8.61169
136Pilot Mound$8.54155
137Ollie$8.44196
138Thor$8.38182
139South English$8.27196
140Thurman$8.26162
141Boxholm$8.11177
142Fostoria$8.10229
143Rome$8.10112
144Westfield$8.10121
145Laurel$8.10214
146Lineville$8.10194
147Vincent$8.09125
148Mount Auburn$7.86162
149Haverhill$7.86164
150Grand River$7.86192
151Olds$7.86174
152Castalia$7.86141
153Dickens$7.86146
154Rose Hill$7.86156
155West Chester$7.82147
156Mcclelland$7.79147
157Luzerne$7.69111
158Lidderdale$7.68162
159Bernard$7.56117
160Fredonia$7.55227
161Braddyville$7.49142
162Alvord$7.41216
163Franklin$7.31133
164Weldon$7.18134
165Brunsville$6.95128
166Packwood$6.77186
167Houghton$6.73129
168Williamson$6.72126
169Keswick$6.49238
170Lincoln$6.32119
171Gravity$6.18149
172Ackworth$5.90117
173Oakland Acres$5.88178
174Springbrook$5.79145
175Maysville$5.77155
176Harper$5.29117
177Panorama Park$4.62142
178Mcintire$2.78115
179Sherrill$2.66176
180Centralia$2.41117
181Rickardsville$2.27204
182New Liberty$2.27141

The $8.10 limit

Shambaugh’s general levy is $8.29 per $1,000 of taxable value in FY27, $0.19 above the limit; it has to come down in steps.4 92 of 934 Iowa cities have a higher general levy. All cities.

FY23 $8.10 · FY24 $8.10 · FY25 $8.37 · FY26 $8.37 · FY27 $8.29 (before FY25, the general levy alone)

Outside the limit: $3.70 more5

  • Liability, property & self insurance costs$2.04 · $6,755
  • Total Employee Benefit Levies$1.66 · $5,481

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$27,42569%
  • Liability, property & self insurance costs$6,75517%
  • Total Employee Benefit Levies$5,48114%

Budget and spending

Reading a local budget

Where each dollar of Shambaugh’s budget goes, FY26

Business Type / Enterprise: 38¢ of every dollar38¢General Government: 23¢ of every dollar23¢Debt Service: 16¢ of every dollar16¢Public Works: 15¢ of every dollar15¢Public Safety: 6¢ of every dollarEverything else: 2¢ 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 181 Iowa cities closest in size (110–240 people).

Where it goesOf each dollarCities this size (181)
Business Type / Enterprise38¢29¢
General Government23¢22¢
Debt Service16¢2¢
Public Works15¢25¢
Public Safety6¢9¢
Everything else2¢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.

  • General Government$45,70043%
  • Debt Service$26,61025%
  • Public Works$20,70020%
  • Public Safety$10,73010%
  • Culture and Recreation$2,0002%

The state’s FY27 file doesn’t include business type / enterprise yet ($63,000 in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$26,600$18,078
Public Safety$10,730$7,163
Health and Social Services$0$0
General Government$35,000$39,455
Debt Service$26,610$26,610
Culture and Recreation$2,500$3,150
Community and Economic Development$0$693
Capital Projects$0$0
Business Type / Enterprise$66,000$76,272

What it spent each year

FY24 left out6

$195,758

Debt, reserves and audits

How local debt works · What an audit tells you

What Shambaugh owes

$296,755 at June 30, 2026: $1,866 per resident. 404th most per resident of 939 Iowa places of its kind (the list).7

$452,636
$296,755
June 30OwedPer resident
2026$296,755$1,866
2025$319,846$2,012
2024$336,117$2,114
2023$351,626$2,211
2022$366,413$2,304
2021$380,515$2,393
2020$393,969$2,478
2019$406,809$2,559
2018$419,066$2,636
2017$430,771$2,709
2016$441,951$2,780
2015$452,636$2,847
2014$0$0
2013$99,788$628
2012$99,788$628
2011$104,359$656
2010$108,756$684
Show the numbers
June 30OwedPer resident
2026$296,755$1,866
2025$319,846$2,012
2024$336,117$2,114
2023$351,626$2,211
2022$366,413$2,304
2021$380,515$2,393
2020$393,969$2,478
2019$406,809$2,559
2018$419,066$2,636
2017$430,771$2,709
2016$441,951$2,780
2015$452,636$2,847
2014$0$0
2013$99,788$628
2012$99,788$628
2011$104,359$656
2010$108,756$684

Up 173% since 2010.

Money in reserve

The state’s budget files don’t include cities’ fund balances8. Shambaugh’s latest audit has them: Periodic Examination, period ending Sunday, March 31, 2024 (PDF).

Audits9

The latest: Periodic Examination for the period ending Sunday, March 31, 2024 (PDF), released Thursday, April 3, 2025, by a CPA firm.

1 earlier report for Shambaugh

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: $22,686 in FY25, down 7% since FY19 while prices rose 25%, so it buys 26% less. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$22,480$21,505$22,066$22,686

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.

$448
$0
    YearGrants and projects
    FY19$0
    FY20$0
    FY21$0
    FY22$0
    FY23$0
    FY24$448
    FY25$0
    Show the numbers
    YearGrants and projects
    FY19$0
    FY20$0
    FY21$0
    FY22$0
    FY23$0
    FY24$448
    FY25$0

    Has it kept up with prices?

    Each source from FY19 to FY25, after inflation.

    • Road Use Tax (streets)−26%$24,353 → $22,686, down 7% since FY19 while prices rose 25%, so it buys 26% 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 33% since FY19 while prices rose 25%, so it buys 6% more.

    $22,287
    $18,251

    Federal grants, for comparison: $762 in FY21.

    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

    5 seats: the top 5 win.

    Local races from civicAPI and county auditors for Shambaugh; 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.

    • Shambaugh City Council At-Large (5 seats)
      Now held by Joe Dow, Karen Miller, Patricia LaFoy, Sherry Stuvick, Alex Woodruff
    • Shambaugh Mayor
      Now held by Ron Peterman

    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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