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Local taxes › Sac County › Wall Lake

City

Wall Lake

Sac County · How cities work

$2,630 a yearproperty tax on a $200,000 home here, FY27, for every local government ($31.23 per $1,000 of taxable value)1
$960 a yearof that goes to the city ($11.43 per $1,000)
$341,475property taxes the city levies, FY27
$1.5Mcity 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.

  • Jamie RohlfWall Lake Mayor · elected November 4, 2025
  • Kevin BieretWall Lake City Council At-Large · elected November 4, 2025
  • Steve NuetzmanWall Lake City Council At-Large · elected November 4, 2025
  • Brody SteinkampWall Lake City Council At-Large · elected November 7, 2023
  • Francis RiedellWall Lake City Council At-Large · elected November 7, 2023
  • Tommy SchroederWall Lake 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 Wall Lake

Homes and businesses in most of Wall Lake pay a combined $31.23 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, $11.43. Estimate your bill.

Rates over time

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

YearCombinedCity’s own
FY20$27.59$9.75
FY21$27.68$9.50
FY22$28.53$9.50
FY23$28.69$9.46
FY24$29.80$10.22
FY25$29.76$10.43
FY26$31.00$11.51
FY27$31.23$11.43
Show the numbers
YearCombinedCity’s own
FY20$27.59$9.75
FY21$27.68$9.50
FY22$28.53$9.50
FY23$28.69$9.46
FY24$29.80$10.22
FY25$29.76$10.43
FY26$31.00$11.51
FY27$31.23$11.43

Compared with places this size3

Wall Lake’s city property tax rate of $11.43 per $1,000 is the 61st lowest of 187 Iowa cities with 490–1,100 people. The middle of the group is $12.87.

Exira: $24.81Rolfe: $22.67Dayton: $22.51Charter Oak: $21.32Correctionville: $19.84Villisca: $19.74Pomeroy: $19.60Allison: $19.06Dumont: $19.04Seymour: $18.78Dexter: $18.69Fonda: $18.52Kanawha: $18.11Swea City: $18.04Greene: $17.91Alden: $17.90Elma: $17.82Dows: $17.70New Hartford: $17.69Lansing: $17.67Rockwell: $17.54Walnut: $17.46Murray: $17.44Gowrie: $17.17Colo: $17.14George: $16.89Adair: $16.84Eddyville: $16.82Elk Horn: $16.78Oxford: $16.70Buffalo Center: $16.58Bancroft: $16.52Eldon: $16.42Early: $16.35Truro: $16.34Aplington: $16.34Panora: $16.14Mechanicsville: $16.12Scranton: $16.01Armstrong: $15.87Ruthven: $15.84Minden: $15.77Walker: $15.74Newell: $15.49Riceville: $15.31Neola: $15.30Sidney: $15.19Gilbertville: $15.15Stanwood: $15.12Stratford: $15.03Griswold: $15.01Zearing: $14.99Readlyn: $14.99Wyoming: $14.81Hopkinton: $14.79Essex: $14.76Dunlap: $14.56Garnavillo: $14.52Maxwell: $14.50Sabula: $14.38Collins: $14.32Clermont: $14.30Moulton: $14.25Mcgregor: $14.20Olin: $14.19Primghar: $14.18Elgin: $14.05Ossian: $13.88Redfield: $13.73Victor: $13.72Edgewood: $13.64Sioux Rapids: $13.63Donnellson: $13.63Gladbrook: $13.58Rockford: $13.52Janesville: $13.43Calmar: $13.39Boyden: $13.39Baxter: $13.32Anita: $13.28Van Horne: $13.27Conrad: $13.23Keota: $13.21Shellsburg: $13.20De Soto: $13.18Quasqueton: $13.12Farmington: $13.10Anthon: $13.05Treynor: $13.03Odebolt: $13.00Coggon: $12.99Earlville: $12.90Brighton: $12.88Danville: $12.87Underwood: $12.85Malvern: $12.79Montrose: $12.78Goldfield: $12.73Wellsburg: $12.68Delmar: $12.68Badger: $12.67Stanton: $12.62Hospers: $12.58Everly: $12.51Hazleton: $12.48West Point: $12.39Hinton: $12.38Preston: $12.38Alburnett: $12.30Hubbard: $12.30Moravia: $12.27Hedrick: $12.22Carson: $12.22Wheatland: $12.18Schaller: $12.14Winfield: $12.04Elkhart: $12.00Afton: $11.96Lowden: $11.93Tabor: $11.88Albert City: $11.88Aurelia: $11.84Merrill: $11.64Ellsworth: $11.57Morning Sun: $11.50Battle Creek: $11.49West Bend: $11.42Dakota City: $11.39Marcus: $11.31Dunkerton: $11.30Sutherland: $11.25Arcadia: $11.23Whiting: $11.21Shelby: $11.17Blairstown: $11.04Manilla: $11.01Hamburg: $10.95Clarence: $10.94Ireton: $10.93Fontanelle: $10.88Richland: $10.82Grand Mound: $10.78Cambridge: $10.53Swisher: $10.39Schleswig: $10.39Melbourne: $10.38Radcliffe: $10.37Elk Run Heights: $10.33Fredericksburg: $10.27Ventura: $10.22Inwood: $10.22Milo: $10.20Hartford: $10.16What Cheer: $10.01Newhall: $9.99Cumming: $9.85Graettinger: $9.81Doon: $9.78Long Grove: $9.59Paullina: $9.21Winthrop: $8.94Crescent: $8.72Ainsworth: $8.62Keosauqua: $8.58Grand Junction: $8.57Princeton: $8.24Gilman: $8.10Kellogg: $8.10Lakeside: $8.10Riverside: $8.02Agency: $7.94Hills: $7.94Fremont: $7.86Larchwood: $7.52North English: $7.49Sloan: $7.49Sully: $7.41Fruitland: $7.21Lawton: $7.10Wayland: $7.07Raymond: $6.85Keystone: $6.80Shueyville: $6.79New Virginia: $5.97Orleans: $4.13Okoboji: $3.83Wall Lake: $11.43$3.83 lowest$24.81 highestmiddle
See all 187
#PlaceRate per $1,000People
1Exira$24.81766
2Rolfe$22.67505
3Dayton$22.51766
4Charter Oak$21.32521
5Correctionville$19.84759
6Villisca$19.741,106
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
15Greene$17.91971
16Alden$17.90738
17Elma$17.82493
18Dows$17.70509
19New Hartford$17.69555
20Lansing$17.67959
21Rockwell$17.541,044
22Walnut$17.46728
23Murray$17.44609
24Gowrie$17.17943
25Colo$17.14856
26George$16.891,106
27Adair$16.84792
28Eddyville$16.82965
29Elk Horn$16.78631
30Oxford$16.70715
31Buffalo Center$16.58839
32Bancroft$16.52677
33Eldon$16.42788
34Early$16.35571
35Truro$16.34515
36Aplington$16.341,088
37Panora$16.141,096
38Mechanicsville$16.12974
39Scranton$16.01496
40Armstrong$15.87847
41Ruthven$15.84710
42Minden$15.77581
43Walker$15.74671
44Newell$15.49850
45Riceville$15.31807
46Neola$15.30917
47Sidney$15.191,048
48Gilbertville$15.15792
49Stanwood$15.12612
50Stratford$15.03688
51Griswold$15.01975
52Zearing$14.99508
53Readlyn$14.99857
54Wyoming$14.81526
55Hopkinton$14.79622
56Essex$14.76721
57Dunlap$14.561,030
58Garnavillo$14.52751
59Maxwell$14.50862
60Sabula$14.38498
61Collins$14.32503
62Clermont$14.30571
63Moulton$14.25596
64Mcgregor$14.20725
65Olin$14.19652
66Primghar$14.18893
67Elgin$14.05676
68Ossian$13.88777
69Redfield$13.73719
70Victor$13.72852
71Edgewood$13.64908
72Sioux Rapids$13.63722
73Donnellson$13.63859
74Gladbrook$13.58775
75Rockford$13.52722
76Janesville$13.431,052
77Calmar$13.391,100
78Boyden$13.39694
79Baxter$13.32983
80Anita$13.28953
81Van Horne$13.27768
82Conrad$13.231,098
83Keota$13.21888
84Shellsburg$13.20987
85De Soto$13.18937
86Quasqueton$13.12587
87Farmington$13.10583
88Anthon$13.05534
89Treynor$13.031,104
90Odebolt$13.00967
91Coggon$12.99691
92Earlville$12.90713
93Brighton$12.88592
94Danville$12.87910
95Underwood$12.85973
96Malvern$12.791,056
97Montrose$12.78734
98Goldfield$12.73617
99Wellsburg$12.68709
100Delmar$12.68541
101Badger$12.67540
102Stanton$12.62664
103Hospers$12.58703
104Everly$12.51570
105Hazleton$12.48711
106West Point$12.39903
107Hinton$12.38959
108Preston$12.38940
109Alburnett$12.30672
110Hubbard$12.30837
111Moravia$12.27625
112Hedrick$12.22717
113Carson$12.22772
114Wheatland$12.18765
115Schaller$12.14702
116Winfield$12.041,006
117Elkhart$12.001,079
118Afton$11.96864
119Lowden$11.93767
120Tabor$11.88983
121Albert City$11.88627
122Aurelia$11.84970
123Merrill$11.64713
124Ellsworth$11.57495
125Morning Sun$11.50702
126Battle Creek$11.49683
127Wall Lake$11.43739
128West Bend$11.42770
129Dakota City$11.39764
130Marcus$11.311,069
131Dunkerton$11.30840
132Sutherland$11.25628
133Arcadia$11.23588
134Whiting$11.21725
135Shelby$11.17730
136Blairstown$11.04705
137Manilla$11.01756
138Hamburg$10.95863
139Clarence$10.94991
140Ireton$10.93571
141Fontanelle$10.88684
142Richland$10.82532
143Grand Mound$10.78608
144Cambridge$10.53844
145Swisher$10.39909
146Schleswig$10.39820
147Melbourne$10.38771
148Radcliffe$10.37540
149Elk Run Heights$10.331,061
150Fredericksburg$10.27983
151Ventura$10.22701
152Inwood$10.22962
153Milo$10.20762
154Hartford$10.16729
155What Cheer$10.01595
156Newhall$9.99887
157Cumming$9.85527
158Graettinger$9.81810
159Doon$9.78640
160Long Grove$9.59849
161Paullina$9.21979
162Winthrop$8.94814
163Crescent$8.72626
164Ainsworth$8.62511
165Keosauqua$8.58944
166Grand Junction$8.57715
167Princeton$8.24917
168Gilman$8.10530
169Kellogg$8.10597
170Lakeside$8.10695
171Riverside$8.021,063
172Agency$7.94623
173Hills$7.94911
174Fremont$7.86688
175Larchwood$7.52954
176North English$7.491,030
177Sloan$7.491,078
178Sully$7.41891
179Fruitland$7.21928
180Lawton$7.10949
181Wayland$7.07935
182Raymond$6.85754
183Keystone$6.80616
184Shueyville$6.79725
185New Virginia$5.97499
186Orleans$4.13503
187Okoboji$3.83729

The $8.10 limit

Wall Lake’s general levy is $6.61 per $1,000 of taxable value in FY27, $1.49 below the limit.4 874 of 934 Iowa cities have a higher general levy. All cities.

FY23 $7.83 · FY24 $8.10 · FY25 $7.86 · FY26 $6.81 · FY27 $6.61 (before FY25, the general levy alone)

Outside the limit: $4.82 more5

  • Debt Service Levy$4.47 · $153,421
  • Total Employee Benefit Levies$0.35 · $9,500

Tax increment financing (TIF)

$7.3M of taxable value in Wall Lake is in TIF districts’ increment (21% of the city’s taxable value), 2025 valuations, taxed in FY27.6 It budgeted $114,000 in TIF revenue for FY25.

$97,774
$90,079

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 $50,697 of the city’s own.

  • Sac County$43,382
YearTIF revenue
FY16$77,424
FY17$67,459
FY18$64,877
FY19$78,889
FY20$86,022
FY21$91,914
FY22$97,774
FY23$90,079
Show the numbers
YearTIF revenue
FY16$77,424
FY17$67,459
FY18$64,877
FY19$78,889
FY20$86,022
FY21$91,914
FY22$97,774
FY23$90,079

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$178,55452%
  • Debt Service Levy$153,42145%
  • Total Employee Benefit Levies$9,5003%

Budget and spending

Reading a local budget

Where each dollar of Wall Lake’s budget goes, FY26

Business Type / Enterprise: 57¢ of every dollar57¢Community and Economic Development: 18¢ of every dollar18¢Public Works: 7¢ of every dollar7¢Culture and Recreation: 6¢ of every dollarGeneral Government: 6¢ of every dollarEverything else: 6¢ 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 186 Iowa cities closest in size (490–1,100 people).

Where it goesOf each dollarCities this size (186)
Business Type / Enterprise57¢40¢
Community and Economic Development18¢2¢
Public Works7¢16¢
Culture and Recreation6¢9¢
General Government6¢10¢
Everything else6¢16¢

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$575,00039%
  • Culture and Recreation$381,00026%
  • General Government$242,00016%
  • Debt Service$170,42112%
  • Public Safety$90,5006%
  • Community and Economic Development$10,0011%
  • Health and Social Services$3,5000%

The state’s FY27 file doesn’t include business type / enterprise yet ($2.5M in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$180,000$268,003
Public Safety$67,200$366,511
Health and Social Services$4,000$3,045
General Government$172,750$232,208
Debt Service$52,961$52,788
Culture and Recreation$214,000$340,967
Community and Economic Development$420,000$69,037
Capital Projects$0$0
Business Type / Enterprise$2.3M$2.8M

What it spent each year

FY24 left out8

$4.3M

Debt, reserves and audits

How local debt works · What an audit tells you

What Wall Lake owes

$2.2M at June 30, 2026: $2,892 per resident. 296th most per resident of 939 Iowa places of its kind (the list).9

$2.3M
$2.2M
June 30OwedPer resident
2026$2.2M$2,892
2025$2.3M$3,003
2024$1.5M$1,977
2023$1.7M$2,203
2022$333,000$441
2021$413,000$547
2020$488,000$646
2019$558,000$739
2018$628,000$832
2017$701,438$929
2016$769,000$1,019
2015$852,150$1,129
2014$1.3M$1,720
2013$922,451$1,222
2012$881,300$1,167
2011$1.2M$1,604
2010$1.4M$1,831
Show the numbers
June 30OwedPer resident
2026$2.2M$2,892
2025$2.3M$3,003
2024$1.5M$1,977
2023$1.7M$2,203
2022$333,000$441
2021$413,000$547
2020$488,000$646
2019$558,000$739
2018$628,000$832
2017$701,438$929
2016$769,000$1,019
2015$852,150$1,129
2014$1.3M$1,720
2013$922,451$1,222
2012$881,300$1,167
2011$1.2M$1,604
2010$1.4M$1,831

Up 58% since 2010.

The 5% limit10

General obligation debt is $1.1M, 37% of the limit of about $3.0M (5% of $59.4M, the full value of its taxable property in 2024).

6 obligations at June 30, 2026
KindForPaid off byOwed
Revenue BondsElectric Distribution Rebuild2032$960,000
General Obligationnew housing subdivision north of town and commercial lot(s) south of town2039$915,000
General ObligationGeneral Obligation bond for subdivision. Streets, engineering, utitlities2029$125,000
LoansPlanning loan for sewer project2029$122,500
General ObligationCDBG Water Supply Project2032$36,000
General ObligationLine of Credit for street project. 3 years open credit. 5 year pay back from 20262032$25,001

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. Wall Lake’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, April 27, 2026, by a CPA firm.

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

13 earlier reports for Wall Lake

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: $107,225 in FY25, up 1% since FY19 while prices rose 25%, so it buys 19% less. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$105,962$103,897$106,646$107,225

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.

$13,356
  • State grants$13,356100%
YearGrants and projects
FY19$0
FY20$0
FY21$0
FY22$0
FY23$1,740
FY24$0
FY25$13,356
Show the numbers
YearGrants and projects
FY19$0
FY20$0
FY21$0
FY22$0
FY23$1,740
FY24$0
FY25$13,356

Has it kept up with prices?

Each source from FY19 to FY25, after inflation.

  • Road Use Tax (streets)−19%$105,803 → $107,225, up 1% since FY19 while prices rose 25%, so it buys 19% 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 42% since FY19 while prices rose 25%, so it buys 13% more.

$96,534
$95,117

Federal grants, for comparison: $120,207 in FY25.

Business awards

Every award statewide

State economic development awards

Community college new jobs training: 1 contract since 2005 worth $205K, for 26 pledged jobs.

Awards 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)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 Wall Lake; 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.

  • Wall Lake City Council At-Large (3 seats)
    Now held by Francis Riedell, Tommy Schroeder, Brody Steinkamp
  • Wall Lake Mayor To Fill a Vacancy
    Now held by Jamison Rohlf

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

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

U.S. House:District 4

Sac CountyEast Sac County schools