City

Earling

$3,640 a yearproperty tax on a $200,000 home here, FY27, for every local government ($43.24 per $1,000 of taxable value)¹

$1,720 a yearof that goes to the city ($20.47 per $1,000)

$253,052property taxes the city levies, FY27

$482,325city 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.

Jaclyn FrumEarling City Council At-Large · elected November 4, 2025
Janice A. GaulEarling Mayor · elected November 4, 2025
Joey MuenchrathEarling City Council At-Large · elected November 4, 2025
Troy Xavier LangenfeldEarling City Council At-Large · elected November 4, 2025
Brandon BogerEarling City Council At-Large · elected November 7, 2023
Jill SchiltzEarling 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 Earling

Homes and businesses in most of Earling pay a combined $43.24 per $1,000 of taxable value (FY27). They pay it all to the Shelby County treasurer, who passes each government its share; the city sets and gets only its own piece, $20.47. Estimate your bill.

City of Earling$20.4747%
Harlan schools$13.4331%
Shelby County$6.3115%
Iowa Western Community College$1.473%
Shelby County Myrtue Memorial Hosp$1.032%
Shelby County Assessor$0.30<1%
Shelby County Extension (ISU Extension and Outreach)$0.23<1%

Rates over time

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

Year	Combined	City’s own
FY20	$32.85	$13.00
FY21	$33.70	$13.37
FY22	$34.91	$14.50
FY23	$34.26	$14.61
FY24	$38.31	$16.56
FY25	$39.53	$16.54
FY26	$39.81	$16.54
FY27	$43.24	$20.47

Show the numbers

Year	Combined	City’s own
FY20	$32.85	$13.00
FY21	$33.70	$13.37
FY22	$34.91	$14.50
FY23	$34.26	$14.61
FY24	$38.31	$16.56
FY25	$39.53	$16.54
FY26	$39.81	$16.54
FY27	$43.24	$20.47

Compared with places this size³

Earling’s city property tax rate of $20.47 per $1,000 is the 6th highest of 180 Iowa cities with 260–590 people. The middle of the group is $12.65.

See all 180

#	Place	Rate per $1,000	People
1	Stanhope	$29.10	354
2	Rolfe	$22.67	505
3	Elliott	$21.61	328
4	Charter Oak	$21.32	521
5	Oxford Junction	$20.84	424
6	Earling	$20.47	394
7	Pomeroy	$19.60	511
8	Fort Atkinson	$19.19	300
9	Salem	$19.15	380
10	Massena	$18.23	352
11	Swea City	$18.04	545
12	Elma	$17.82	493
13	Callender	$17.78	361
14	Casey	$17.72	387
15	Dows	$17.70	509
16	New Hartford	$17.69	555
17	Vail	$17.66	383
18	Ringsted	$17.65	346
19	Emerson	$17.54	401
20	Thompson	$17.25	478
21	Ashton	$17.17	434
22	Pierson	$17.12	335
23	Burt	$17.10	404
24	Latimer	$16.96	477
25	Lohrville	$16.95	366
26	Mccallsburg	$16.58	356
27	Whittemore	$16.54	478
28	Irwin	$16.46	320
29	Titonka	$16.45	491
30	Early	$16.35	571
31	Truro	$16.34	515
32	Lewis	$16.25	358
33	Duncombe	$16.10	374
34	Bayard	$16.05	402
35	Scranton	$16.01	496
36	Granville	$16.00	302
37	Minden	$15.77	581
38	Minburn	$15.75	317
39	Peterson	$15.27	321
40	Russell	$15.18	475
41	Zearing	$14.99	508
42	Arlington	$14.98	415
43	Maynard	$14.85	466
44	Plainfield	$14.84	392
45	Ryan	$14.84	348
46	Otho	$14.82	417
47	Wyoming	$14.81	526
48	Humeston	$14.80	472
49	Gilmore City	$14.60	484
50	Sabula	$14.38	498
51	Garrison	$14.38	345
52	Halbur	$14.37	268
53	Lorimor	$14.36	377
54	Collins	$14.32	503
55	Clermont	$14.30	571
56	Kimballton	$14.27	281
57	Ocheyedan	$14.22	424
58	Garwin	$14.08	469
59	Farragut	$14.07	480
60	Mystic	$14.01	318
61	Lime Springs	$13.95	467
62	Dow City	$13.94	477
63	Wesley	$13.91	382
64	Diagonal	$13.91	331
65	Bussey	$13.83	378
66	Mondamin	$13.82	335
67	Livermore	$13.78	382
68	Fertile	$13.70	300
69	Stockport	$13.68	272
70	Albion	$13.58	444
71	Lamont	$13.57	429
72	New Albin	$13.55	435
73	Persia	$13.41	292
74	Lawler	$13.39	392
75	Lacona	$13.38	336
76	Ute	$13.26	326
77	New Market	$13.25	381
78	Plymouth	$13.21	368
79	Bennett	$13.16	330
80	Quasqueton	$13.12	587
81	Farmington	$13.10	583
82	Farmersburg	$13.09	264
83	Anthon	$13.05	534
84	Little Rock	$13.03	447
85	Lehigh	$12.97	395
86	Menlo	$12.92	347
87	Templeton	$12.91	337
88	Delmar	$12.68	541
89	Galva	$12.68	416
90	Badger	$12.67	540
91	Martensdale	$12.63	413
92	Williams	$12.57	299
93	Maurice	$12.56	271
94	Norway	$12.53	463
95	Everly	$12.51	570
96	Clearfield	$12.50	277
97	Mccausland	$12.45	314
98	Spillville	$12.40	371
99	Modale	$12.34	284
100	Mingo	$12.31	314
101	Brandon	$12.29	331
102	Blakesburg	$12.21	273
103	Bonaparte	$12.17	357
104	Macedonia	$12.12	266
105	Hawkeye	$12.11	429
106	Colesburg	$11.97	379
107	Liscomb	$11.96	292
108	Thornton	$11.86	394
109	Runnells	$11.79	467
110	Allerton	$11.72	432
111	Atalissa	$11.71	287
112	Kelley	$11.69	312
113	Orient	$11.66	363
114	Ellsworth	$11.57	495
115	Cincinnati	$11.57	280
116	Terril	$11.48	310
117	Westside	$11.45	283
118	Churdan	$11.31	359
119	Miles	$11.28	400
120	Arcadia	$11.23	588
121	Milton	$10.98	395
122	Ireton	$10.93	571
123	New Vienna	$10.91	384
124	Letts	$10.91	358
125	Birmingham	$10.87	371
126	Charlotte	$10.86	386
127	Yale	$10.85	265
128	Richland	$10.82	532
129	Batavia	$10.77	434
130	Riverdale	$10.67	385
131	Bode	$10.64	304
132	Union	$10.58	378
133	Calamus	$10.47	348
134	Lovilia	$10.46	456
135	Danbury	$10.43	315
136	Lytton	$10.38	274
137	Radcliffe	$10.37	540
138	Stacyville	$10.36	436
139	Rhodes	$10.36	269
140	Protivin	$10.28	264
141	Andrew	$10.22	374
142	Royal	$10.20	379
143	Bronson	$10.14	294
144	Rudd	$10.13	339
145	Floyd	$10.02	297
146	Cumming	$9.85	527
147	Breda	$9.80	492
148	Lynnville	$9.68	382
149	Salix	$9.63	303
150	Farnhamville	$9.18	364
151	Middletown	$9.16	365
152	Alleman	$9.12	439
153	Lester	$8.94	309
154	Ainsworth	$8.62	511
155	Rowley	$8.31	264
156	Gilman	$8.10	530
157	Bertram	$8.10	267
158	Grandview	$8.10	431
159	Lost Nation	$8.10	425
160	Nichols	$8.10	317
161	Luana	$7.98	303
162	Delhi	$7.81	438
163	Klemme	$7.74	429
164	Beacon	$7.56	434
165	Sheldahl	$7.56	312
166	Worthington	$7.50	374
167	Harpers Ferry	$7.49	273
168	Marquette	$7.08	434
169	Columbus City	$6.94	385
170	Donahue	$6.83	336
171	Libertyville	$6.60	278
172	Crawfordsville	$6.44	278
173	New Virginia	$5.97	499
174	Holy Cross	$5.91	348
175	Conesville	$5.86	350
176	University Park	$5.27	476
177	Orleans	$4.13	503
178	Maharishi Vedic City	$3.87	290
179	Wahpeton	$3.19	337
180	West Okoboji	$2.92	311

The $8.10 limit

Earling’s general levy is $7.66 per $1,000 of taxable value in FY27, $0.44 below the limit.⁴ 746 of 934 Iowa cities have a higher general levy. All cities.

$8.10

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

Outside the limit: $12.81 more⁵

Debt Service Levy$6.37 · $92,430
Liability, property & self insurance costs$3.92 · $44,269
Total Employee Benefit Levies$2.52 · $28,537

Tax increment financing (TIF)

$3.2M of taxable value in Earling is in TIF districts’ increment (22% of the city’s taxable value), 2025 valuations, taxed in FY27.⁶ It budgeted $128,317 in TIF revenue for FY25.

$129,382

$112,117

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 $45,242 of the city’s own.

Harlan schools$31,804
Shelby County$19,408

Year	TIF revenue
FY20	$116,309
FY21	$122,552
FY22	$129,382
FY23	$112,117

Show the numbers

Year	TIF revenue
FY20	$116,309
FY21	$122,552
FY22	$129,382
FY23	$112,117

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.

Debt Service Levy$92,43037%
Consolidate General Fund$86,60334%
Liability, property & self insurance costs$44,26918%
Total Employee Benefit Levies$28,53711%

Budget and spending

Reading a local budget

Where each dollar of Earling’s budget goes, FY26

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 179 Iowa cities closest in size (260–590 people).

Where it goes	Of each dollar	Cities this size (179)
Capital Projects	47¢	4¢
Public Works	19¢	19¢
Business Type / Enterprise	19¢	39¢
General Government	9¢	15¢
Debt Service	3¢	4¢
Everything else	2¢	17¢

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$221,47946%
General Government$94,84920%
Debt Service$93,61919%
Capital Projects$46,97810%
Public Safety$18,0004%
Culture and Recreation$7,4002%

The state’s FY27 file doesn’t include business type / enterprise yet ($200,725 in FY26), so this total is low.

Budget compared with what it spent, FY23

Function	Budget	Spent
Public Works	$182,920	$155,878
Public Safety	$11,000	$25,996
Health and Social Services	$0	$0
General Government	$81,400	$55,131
Debt Service	$75,000	$406,180
Culture and Recreation	$8,650	$3,234
Community and Economic Development	$0	$0
Capital Projects	$3.8M	$5.1M
Business Type / Enterprise	$94,875	$135,546

What it spent each year

FY24 left out⁸

$5.9M

$1.1M

Debt, reserves and audits

How local debt works · What an audit tells you

What Earling owes

$3.8M at June 30, 2026: $9,498 per resident. 17th most per resident of 939 Iowa places of its kind (the list).⁹

$3.8M

June 30	Owed	Per resident
2026	$3.8M	$9,498
2025	$3.3M	$8,262
2024	$3.4M	$8,455
2023	$0	$0
2022	$389,000	$980
2021	$388,843	$979
2020	$0	$0
2019	$160,624	$405
2018	$160,624	$405
2017	$160,624	$405
2016	$0	$0
2015	$0	$0
2014	$0	$0
2013	$16,745	$42
2012	$25,745	$65
2011	$34,745	$88
2010	$62,122	$156

Show the numbers

June 30	Owed	Per resident
2026	$3.8M	$9,498
2025	$3.3M	$8,262
2024	$3.4M	$8,455
2023	$0	$0
2022	$389,000	$980
2021	$388,843	$979
2020	$0	$0
2019	$160,624	$405
2018	$160,624	$405
2017	$160,624	$405
2016	$0	$0
2015	$0	$0
2014	$0	$0
2013	$16,745	$42
2012	$25,745	$65
2011	$34,745	$88
2010	$62,122	$156

Up 5970% since 2010.

The 5% limit¹⁰

General obligation debt is $1.1M, 78% of the limit of about $1.4M (5% of $27.8M, the full value of its taxable property in 2024).

5 obligations at June 30, 2026

Kind	For	Paid off by	Owed
Revenue Bonds	WASTEWATER SYSTEM IMPROVEMENTS	2063	$2.0M
General Obligation	STREET REPLACEMENT	2040	$568,824
General Obligation	STREET REPLACEMENT	2044	$520,217
Revenue Bonds	STORMWATER MANAGEMENT	2064	$382,931
Revenue Bonds	WASTEWATER SYSTEM IMPROVEMENTS	2063	$271,905

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. Earling’s latest audit has them: Financial Statement, period ending Sunday, June 30, 2024 (PDF).

Audits¹²

The latest: Financial Statement for the period ending Sunday, June 30, 2024 (PDF), released Tuesday, October 20, 2026, by a CPA firm.

AI summary¹³

The city lacks a system of internal controls to ensure its financial statements are complete and accurate, which could lead to errors in the official records.
The city failed to file its Annual Financial Report with the state by the required December 1 deadline.
The city is in agreement with these findings and is working to resolve them.

The findings, as the report states them

SCHEDULE OF FINDINGS AND QUESTIONED COSTS
For the year ended June 30, 2024- 34 -I. SUMMARY OF AUDIT RESULTSFinancial StatementsType of auditors’ reports issued: UnmodifiedInternal controls over financial reporting: Material weaknesses identified: 2024-001 Significant deficiencies identified: None reportedNoncompliance material to financial statements noted: None reportedFederal AwardsInternal control over major programs: Material weaknesses identified: None reported Significant deficiencies identified: None reportedType of auditors’ report issued on
compliance for major programs: UnmodifiedAny audit findings disclosed that are required to
Be reported in accordance with Section 200.516 of
Uniform Guidance: 2024-002Identification of major programs:
Assistance Listing Numbers Name of Federal Program or Cluster
10.760 Water and Waste Disposal Systems for Rural Communities
Dollar threshold used to distinguish between
Type A and Type B programs: $750,000Audit qualified as low-risk auditee: No
### Page 38
City of Earling
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
For the year ended June 30, 2024- 35 -II. FINDINGS - FINANCIAL STATEMENTS2024-001 MATERIAL WEAKNESSEstablish Internal Control Over Financial Statements Preparation and ReviewCondition: The City of Earling, Iowa does not have a system of internal controls that would provide
management with reasonable assurance that the City’s financial statements and related disclosures are
complete and presented in accordance with the cash basis of accounting described in Note A. As such,
management requested its auditor firm to assist them in the preparation of a draft of the financial
statements, including related disclosures.Criteria: Management is responsible for establishing and maintaining internal controls, including
monitoring for the fair presentation of the financial statements, including the notes to the financial
statements in conformity with the cash basis of accounting described in Note A.Cause: Management relies on auditor assistance in the preparation of the financial statements and related
disclosures in conformity with the cash basis of accounting described in Note A.Effect: The potential exists that a material misstatement of the financial statements, and related footnotes,
could occur and not be prevented or detected by the City’s internal control processes and procedures.Recommendation: Management should carefully review financial statements including disclosures and
understand the relationship to the underlying data. All proposed adjustments should be understood and
approved.Management Response: The City of Earling, Iowa is in agreement with the finding and is in the process of
resolving the item noted above. Their full response can be found in their corrective action plan on page 39.2024-002 COMPLIANCE - LATE FILING OF ANNUAL FINANCIAL REPORTCondition: The City did not file its Annual Financial Report (AFR) with the Iowa Auditor of State by the
required filing deadline. The AFR for the fiscal year ended June 30, 2024, was filed on August 31, 2026,
which was after the required due date.Criteria: Iowa Code Section 384.22 requires cities to file an annual financial report with the Auditor of
State not later than December 1 following the fiscal year-end. The report is to be prepared in accordance
with forms and instructions prescribed by the Auditor of State.Cause: Management did not establish procedures to ensure the Annual Financial Report was completed and
submitted by the statutory filing deadline. Staffing limitations, turnover, competing priorities, or oversight
contributed to the delayed filing.Effect: Failure to comply with statutory filing requirements may result in reduced transparency and
accountability to taxpayers and regulatory agencies. Additionally, Iowa Code provides for certain financial
consequences when required reports are not timely filed.
### Page 39
City of Earling
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
For the year ended June 30, 2024- 36 -Recommendation: The City should establish and monitor procedures to ensure all required reports are
prepared, reviewed, approved, and filed by statutory deadlines. A compliance calendar identifying
reporting requirements and due dates should be maintained and periodically reviewed by management and
the City Council.Management Response: The City of Earling, Iowa is in agreement with the finding and is in the process of
resolving the item noted above. Their full response can be found in their corrective action plan on page 39.
III. FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS
None reported
### Page 40
City of Earling
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
For the year ended June 30, 2024
- 37 -
II. FINDINGS - FINANCIAL STATEMENTS2023-001 MATERIAL WEAKNESSEstablish Internal Control Over Financial Statements Preparation and Review
Condition: The City of Earling, Iowa does not have a system of internal controls that would provide
management with reasonable assurance that the City’s financial statements and related disclosures are
complete and presented in accordance with the cash basis of accounting of accounting described in Note A.
As such, management requested its auditor firm to assist them in the preparation of a draft of the financial
statements, including related disclosures.
Criteria: Management is responsible for establishing and maintaining internal controls, including
monitoring for the fair presentation of the financial statements, including the notes to the financial
statements in conformity with the cash basis of accounting described in Note A.
Cause: Management relies on auditor assistance in the preparation of the financial statements and related
disclosures in conformity with the cash basis of accounting described in Note A.
Effect: The potential exists that a material misstatement of the financial statements, and related footnotes,
could occur and not be prevented or detected by the City’s internal control processes and procedures.
Recommendation: Management should carefully review financial statements including disclosures and
understand the relationship to the underlying data. All proposed adjustments should be understood and
approved.
Follow up: This is a repeated finding as there was not time to correct the matter prior to the following year
being issued.
Management Response: The City of Earling, Iowa is in agreement with the finding and is in the process of
resolving the item noted above. Their full response can be found in their corrective action plan on page 39.
2023-002 COMPLIANCE - LATE FILING OF ANNUAL FINANCIAL REPORT
Condition: The City did not file its Annual Financial Report (AFR) with the Iowa Auditor of State by the
required filing deadline. The AFR for the fiscal year ended June 30, 2023 was filed on August 31, 2026,
which was after the required due date.
Criteria: Iowa Code Section 384.22 requires cities to file an annual financial report with the Auditor of
State not later than December 1 following the fiscal year-end. The report is to be prepared in accordance
with forms and instructions prescribed by the Auditor of State.
Cause: Management did not establish procedures to ensure the Annual Financial Report was completed and
submitted by the statutory filing deadline. Staffing limitations, turnover, competing priorities, or oversight
contributed to the delayed filing.
### Page 41
City of Earling
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
For the year ended June 30, 2024
- 38 -
Effect: Failure to comply with statutory filing requirements may result in reduced transparency and
accountability to taxpayers and regulatory agencies. Additionally, Iowa Code provides for certain financial
consequences when required reports are not timely filed.
Follow up: This is a repeated finding as there was not time to correct the matter prior to the following year
being issued.
Recommendation: The City should establish and monitor procedures to ensure all required reports are
prepared, reviewed, approved, and filed by statutory deadlines. A compliance calendar identifying
reporting requirements and due dates should be maintained and periodically reviewed by management and
the City Council.
Management Response: The City of Earling, Iowa is in agreement with the finding and is in the process of
resolving the item noted above. Their full response can be found in their corrective action plan on page 39.III. FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS
None reported
### Page 42

2 earlier reports for Earling

Financial Statement, period ending Friday, June 30, 2023Tuesday, October 20, 2026
Periodic Examination, period ending Saturday, March 31, 2018Wednesday, October 24, 2018

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? ¹⁴

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: $45,956 in FY25, down 7% since FY19 while prices rose 25%, so it buys 26% less. Grants are below.

Show the numbers

Source	FY22	FY23	FY24	FY25
Road Use Tax (streets)	$47,392	$44,668	$45,708	$45,956
Commercial and industrial tax replacement (“backfill”)	–	–	–	–

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.

$30,577

Year	Grants and projects
FY19	$0
FY20	$0
FY21	$0
FY22	$30,577
FY23	$30,577
FY24	$0
FY25	$0

Show the numbers

Year	Grants and projects
FY19	$0
FY20	$0
FY21	$0
FY22	$30,577
FY23	$30,577
FY24	$0
FY25	$0

Has it kept up with prices?

Each source from FY19 to FY25, after inflation.

Road Use Tax (streets)−23%$47,883 → $45,956, down 4% since FY19 while prices rose 25%, so it buys 23% 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 35% since FY19 while prices rose 25%, so it buys 7% more.

$52,694

Federal grants, for comparison: $1.3M in FY24.

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)¹⁵.

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

Earling City Council At-Large

3 seats: the top 3 win.

Joey Muenchrath Winner3436.6%
Troy Xavier Langenfeld Winner3133.3%
Jaclyn Frum Winner2830.1%

Earling Mayor

Janice A. Gaul Unopposed31100.0%

Local races from civicAPI and county auditors for Earling; 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.

Earling City Council At-Large (2 seats)
Now held by Jill Schiltz, Brandon Boger
Earling Mayor
Now held by Janice A. Gaul

Candidates as county auditors and civicAPI list them; a filing can take a few days to appear here¹⁶.

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 ballot¹⁷.

Related places

At the Statehouse and in Congress¹⁸

Jason Schultz (Sen. 6)Steven C. Holt (Rep. 12)

U.S. House:District 4

Shelby County Harlan schools

Notes

For a $200,000 home with the homestead credit, at the combined rate in most of the city. Some parts of the city pay a different rate (special districts, tax increment financing districts). ↩
Cities adopt their budgets each spring for the year starting July 1. ↩
FY27 rates from the Department of Management. A higher rate isn’t always a bigger bill: it depends on how much property there is to tax. Sizes: Census Bureau 2024 estimates. ↩
Iowa Code section 384.1, as changed by House File 718 (2023). Until FY25 a city’s regular general levy was capped at $8.10 by itself, and a city at the cap could add an emergency levy of up to $0.27. From FY25 the general levy and several smaller levies were combined into one “consolidated” general levy with an $8.10 limit; a city whose combined rate was above $8.10 lowers it in steps, in years its taxable value grows by more than the law allows, until it reaches $8.10. So years before FY25 aren’t directly comparable with later ones. ↩
Levies outside the limit are each set aside for one purpose and have their own rules: debt service pays back bonds voters or the council approved, employee benefits cover pensions and insurance, and some (transit, an airport, insurance costs) have their own caps in state law. ↩
Tax increment financing: when a city sets up a TIF district, the taxable value there is frozen at a “base”. Taxes on the base go to every government as usual; taxes on the growth in value since (the “increment”) go to the city’s TIF fund to pay for the project, such as roads, utilities or a developer rebate, until the district ends. From the state’s valuation file (Iowa Data Hub), valuation year 2025. ↩
This multiplies the taxable value in the city’s TIF districts by each government’s rate on TIF value. It is not the money each government lost: without TIF, the same taxes would be spread over a bigger base, so rates would be lower for everyone; the state’s school aid formula makes up much of a school district’s share; and some of the value might not have been built without TIF. Each government still gets its debt service levy on TIF value, and a school district its physical plant and equipment and instructional support levies; those aren’t counted here. Community colleges, assessors and other smaller levies are left out. ↩
The state’s FY24 spending file repeats the year before for nearly every Iowa city, so that year isn’t shown. ↩
From the reports each government files with the Treasurer of State’s debt reporting site. “Per resident” divides by the population the site lists, the same figure for every year, so the trend shows the debt itself changing. ↩
Article XI, section 3 of the Iowa Constitution limits a county, city or school district’s debt to 5% of the value of the taxable property in it. Iowa applies the limit to the full (100%) value, before the rollback, and it covers general obligation debt, backed by property taxes; revenue bonds repaid only from fees, like water bills, don’t count. Iowa Funnel compares general obligation debt with 5% of the value two years earlier, as the last tax lists before the year; a government’s own bond documents state its exact figure. ↩
The Department of Management’s city budget and annual report files on the Iowa Data Hub give revenue and spending by city, but no beginning or ending fund balances. A city’s audit or annual financial report has them, in its statement of net position and its fund balance schedules. ↩
From the Auditor of State’s list of audit reports. Every Iowa city, county and school district is audited or examined: larger ones each year by a CPA firm or the Auditor of State, small cities every few years. Findings are problems the auditors report, from weak controls over cash to breaking a law. ↩
Written by an AI model from the report’s Schedule of Findings only, shown under it. It can miss or misread something; the report itself is what counts. ↩
From the city’s annual financial reports to the state (Iowa Data Hub, city actual revenues). “Today’s dollars” adjusts each year by the consumer price index for the Midwest, so a flat line in today’s dollars means the money buys the same as before. ↩
Iowa Code §376.4(1)(a): nomination papers are filed 71 to 47 days before the election, by 5:00 p.m. on the last day. Cities that may hold a primary election file earlier: 85 to 68 days before. ↩
Expected seats come from when each seat was last elected and its term. Filed candidates come from civicAPI and, in Black Hawk, Johnson and Scott counties, the auditor’s published candidate list, read weekly while filing is open. Check with the county auditor or city clerk before relying on it. Only names are shown. ↩
Iowa Code §39.2(4) (2026), paragraph d: “For any political subdivision of this state, if the special election is in whole or in part for the question of issuing bonds or other indebtedness, the first Tuesday after the first Monday in November.” This applies to bond elections on or after July 1, 2023. Subsection 2 adds that “a special election for a city, school district, or merged area shall not be scheduled to coincide with the general election.” A few kinds of elections follow their own rules (“unless otherwise provided by law”). ↩
Legislative and congressional districts that cover Earling; percentages are rough shares of its area. These lawmakers write the state laws and budget Earling works within. ↩

Sources: City budgets and levies from the Department of Management; tax rates from the Iowa Data Hub; state payments from the Department of Revenue; prices from the consumer price index; legislative districts from Census Bureau maps.

Earling

Who runs it

Meetings and agendas

Property taxes

Who gets a property owner’s tax bill in Earling

Rates over time

Compared with places this size3

The $8.10 limit

Outside the limit: $12.81 more5

Tax increment financing (TIF)

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

The city’s levies, FY27

Budget and spending

Where each dollar of Earling’s budget goes, FY26

Planned spending, FY27

What it spent each year

Debt, reserves and audits

What Earling owes

The 5% limit10

Money in reserve

Audits12

State money

What the state pays the city every year

Grants and project money

Has it kept up with prices?

Collected by the state for the city

Business awards

Elections

Most recent: November 4, 2025

Who has filed for Tuesday, November 2, 2027

Past ballot measures

When a measure can be on the ballot

Related places

At the Statehouse and in Congress18

Compared with places this size³

Outside the limit: $12.81 more⁵

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

The 5% limit¹⁰

Audits¹²

At the Statehouse and in Congress¹⁸