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Local taxes › Sac County › Odebolt

City

Odebolt

Sac County · How cities work

$2,930 a yearproperty tax on a $200,000 home here, FY27, for every local government ($34.81 per $1,000 of taxable value)1
$1,090 a yearof that goes to the city ($13.00 per $1,000)
$461,625property 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.

  • Carl J HemerOdebolt City Council At-Large · elected November 4, 2025
  • Levi ThiesOdebolt City Council At-Large · elected November 4, 2025
  • Rick RoederOdebolt Mayor · elected November 4, 2025
  • Drew StuhrenbergOdebolt City Council At-Large · elected November 7, 2023
  • Ronald SorensenOdebolt City Council At-Large · elected November 7, 2023
  • Seth Anthony DuffOdebolt 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 Odebolt

Homes and businesses in most of Odebolt pay a combined $34.81 per $1,000 of taxable value (FY27). They pay it all to the Sac County treasurer, who passes each government its share; the city sets and gets only its own piece, $13.00. Estimate your bill.

Rates over time

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

YearCombinedCity’s own
FY20$32.63$14.03
FY21$34.94$14.78
FY22$34.21$13.62
FY23$34.49$13.11
FY24$35.37$14.11
FY25$34.92$13.87
FY26$34.94$13.74
FY27$34.81$13.00
Show the numbers
YearCombinedCity’s own
FY20$32.63$14.03
FY21$34.94$14.78
FY22$34.21$13.62
FY23$34.49$13.11
FY24$35.37$14.11
FY25$34.92$13.87
FY26$34.94$13.74
FY27$34.81$13.00

Compared with places this size3

Odebolt’s city property tax rate of $13.00 per $1,000 is the 84th lowest of 172 Iowa cities with 650–1,400 people. The middle of the group is $13.19.

Elkader: $27.11Exira: $24.81Laurens: $24.16Dayton: $22.51Correctionville: $19.84Villisca: $19.74Allison: $19.06Seymour: $18.78Dysart: $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: $16.42Aplington: $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: $14.20Olin: $14.19Primghar: $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: $13.03Coggon: $12.99Earlville: $12.90Danville: $12.87Underwood: $12.85New Sharon: $12.80Malvern: $12.79Montrose: $12.78Wellsburg: $12.68Buffalo: $12.68Stanton: $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: $9.39Paullina: $9.21Fairbank: $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: $3.83Odebolt: $13.00$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
8Seymour$18.78646
9Dysart$17.951,266
10Greene$17.91971
11Alden$17.90738
12Lansing$17.67959
13Strawberry Point$17.581,141
14Rockwell$17.541,044
15Walnut$17.46728
16Gowrie$17.17943
17Colo$17.14856
18Mapleton$16.901,114
19George$16.891,106
20Fayette$16.851,193
21Adair$16.84792
22Eddyville$16.82965
23Oxford$16.70715
24Buffalo Center$16.58839
25Bancroft$16.52677
26Roland$16.511,376
27Eldon$16.42788
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
58Olin$14.19652
59Primghar$14.18893
60Sheffield$14.161,123
61Elgin$14.05676
62Woodward$14.051,383
63Ossian$13.88777
64Alton$13.871,248
65Montezuma$13.791,421
66Redfield$13.73719
67Victor$13.72852
68Gilbert$13.711,397
69Edgewood$13.64908
70Sioux Rapids$13.63722
71Donnellson$13.63859
72Gladbrook$13.58775
73Clarksville$13.531,238
74Rockford$13.52722
75Janesville$13.431,052
76Glidden$13.431,140
77Calmar$13.391,100
78Boyden$13.39694
79Baxter$13.32983
80Manly$13.291,233
81Anita$13.28953
82Van Horne$13.27768
83Conrad$13.231,098
84Springville$13.221,161
85Keota$13.21888
86Shellsburg$13.20987
87De Soto$13.18937
88Treynor$13.031,104
89Odebolt$13.00967
90Coggon$12.99691
91Earlville$12.90713
92Danville$12.87910
93Underwood$12.85973
94New Sharon$12.801,249
95Malvern$12.791,056
96Montrose$12.78734
97Wellsburg$12.68709
98Buffalo$12.681,163
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

Odebolt’s general levy is $7.66 per $1,000 of taxable value in FY27, $0.44 below the limit.4 750 of 934 Iowa cities have a higher general levy. All cities.

FY23 $8.10 · FY24 $8.10 · FY25 $8.13 · FY26 $7.89 · FY27 $7.66 (before FY25, the general levy alone)

Outside the limit: $5.34 more5

  • Debt Service Levy$2.00 · $70,729
  • Liability, property & self insurance costs$1.67 · $59,203
  • Total Employee Benefit Levies$1.67 · $59,203

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$271,38959%
  • Debt Service Levy$70,72915%
  • Total Employee Benefit Levies$59,20313%
  • Liability, property & self insurance costs$59,20313%

Budget and spending

Reading a local budget

Where each dollar of Odebolt’s budget goes, FY26

Business Type / Enterprise: 44¢ of every dollar44¢Public Works: 16¢ of every dollar16¢Capital Projects: 15¢ of every dollar15¢Culture and Recreation: 9¢ of every dollar9¢General Government: 8¢ of every dollar8¢Everything else: 8¢ of every dollar8¢

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 (650–1,400 people).

Where it goesOf each dollarCities this size (171)
Business Type / Enterprise44¢39¢
Public Works16¢15¢
Capital Projects15¢9¢
Culture and Recreation9¢9¢
General Government8¢9¢
Everything else8¢18¢

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$456,36534%
  • Public Safety$359,98627%
  • Culture and Recreation$251,54719%
  • General Government$166,51712%
  • Debt Service$71,6825%
  • Community and Economic Development$43,5413%
  • Health and Social Services$3,0000%

The state’s FY27 file doesn’t include business type / enterprise yet ($1.2M in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$918,150$879,776
Public Safety$63,062$79,590
Health and Social Services$3,000$1,500
General Government$153,089$133,550
Debt Service$80,774$19,380
Culture and Recreation$183,284$220,504
Community and Economic Development$45,731$23,685
Capital Projects$0$36,605
Business Type / Enterprise$344,037$311,748

What it spent each year

FY24 left out6

$1.7M
$1.5M

Debt, reserves and audits

How local debt works · What an audit tells you

What Odebolt owes

$758,667 at June 30, 2026: $763 per resident. 596th most per resident of 939 Iowa places of its kind (the list).7

$2.5M
$758,667
June 30OwedPer resident
2026$758,667$763
2025$872,267$878
2024$989,467$995
2023$1.7M$1,681
2022$1.1M$1,151
2021$1.3M$1,270
2020$1.4M$1,385
2019$1.5M$1,471
2018$1.5M$1,513
2017$1.6M$1,633
2016$1.8M$1,776
2015$1.7M$1,680
2014$2.3M$2,339
2013$2.5M$2,487
2012$2.5M$2,472
2011$1.4M$1,439
2010$520,415$524
Show the numbers
June 30OwedPer resident
2026$758,667$763
2025$872,267$878
2024$989,467$995
2023$1.7M$1,681
2022$1.1M$1,151
2021$1.3M$1,270
2020$1.4M$1,385
2019$1.5M$1,471
2018$1.5M$1,513
2017$1.6M$1,633
2016$1.8M$1,776
2015$1.7M$1,680
2014$2.3M$2,339
2013$2.5M$2,487
2012$2.5M$2,472
2011$1.4M$1,439
2010$520,415$524

Up 46% since 2010.

The 5% limit8

General obligation debt is $157,667, 5% of the limit of about $2.9M (5% of $58.6M, the full value of its taxable property in 2024).

4 obligations at June 30, 2026
KindForPaid off byOwed
Revenue BondsNEW LAGOON SYSTEM2036$601,000
General ObligationADDITIONAL LAGOON AFTER CDBG2031$100,000
General ObligationPublic Equipment Purchase Payloader2029$34,000
General ObligationCulvert Loan Walnut2034$23,667

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 balances9. Odebolt’s latest audit has them: Annual Examination, period ending Sunday, June 30, 2024 (PDF).

Audits10

The latest: Annual Examination for the period ending Sunday, June 30, 2024 (PDF), released Thursday, May 8, 2025, by a CPA firm.

12 earlier reports for Odebolt

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? 11

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: $141,167 in FY25, down 1% since FY19 while prices rose 25%, so it buys 21% less. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$137,878$136,786$140,405$141,167
Commercial and industrial tax replacement (“backfill”)$10,792$9,444$8,095–

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.

$310,135
$54,877
  • Iowa DOT projects$29,45354%
  • Iowa Department of Natural Resources$18,67834%
  • Other$6,74612%
YearGrants and projects
FY19$0
FY20$0
FY21$19,421
FY22$0
FY23$310,135
FY24$79,983
FY25$54,877
Show the numbers
YearGrants and projects
FY19$0
FY20$0
FY21$19,421
FY22$0
FY23$310,135
FY24$79,983
FY25$54,877

Has it kept up with prices?

Each source from FY19 to FY25, after inflation.

  • Road Use Tax (streets)−14%$130,865 → $141,167, up 8% since FY19 while prices rose 25%, so it buys 14% 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 37% since FY19 while prices rose 25%, so it buys 9% more.

$130,660
$128,865

Federal grants, for comparison: $73,507 in FY23.

Business awards

Every award statewide

Elections

Running for mayor and city council

Filing opens Monday, August 23, 2027: in 284 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)12.

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 Odebolt; 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.

  • Odebolt City Council At-Large (3 seats)
    Now held by Ronald Sorensen, Seth Anthony Duff, Drew Stuhrenberg

Candidates as county auditors and civicAPI list them; a filing can take a few days to appear here13.

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 ballot14.

Related places

At the Statehouse and in Congress15

Tim Kraayenbrink (Sen. 4)Wendy Larson (Rep. 7)

U.S. House:District 4

Sac CountyOdebolt-Arthur schools