Display
Language
About accessibility
Language
Display
Sign in

Local taxes › Shelby County › Portsmouth

City

Portsmouth

Shelby County · How cities work

$3,020 a yearproperty tax on a $200,000 home here, FY27, for every local government ($35.82 per $1,000 of taxable value)1
$1,100 a yearof that goes to the city ($13.05 per $1,000)
$126,865property taxes the city levies, FY27
$1.3Mcity 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.

  • Dan ReinigPortsmouth City Council At-Large · elected November 4, 2025
  • Eric BrooksPortsmouth Mayor · elected November 4, 2025
  • Susan SchultePortsmouth City Council At-Large · elected November 4, 2025
  • Tim BlumPortsmouth City Council At-Large · elected November 4, 2025
  • Darci PaxtonPortsmouth City Council At-Large · elected November 7, 2023
  • TERI DUNNPortsmouth 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 Portsmouth

Homes and businesses in most of Portsmouth pay a combined $35.82 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, $13.05. Estimate your bill.

  • Harlan schools$13.4337%
  • City of Portsmouth$13.0536%
  • Shelby County$6.3118%
  • Iowa Western Community College$1.474%
  • Shelby County Myrtue Memorial Hosp$1.033%
  • 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 Portsmouth pay, and the city government’s own piece of it.

YearCombinedCity’s own
FY20$27.95$8.10
FY21$28.43$8.10
FY22$28.51$8.10
FY23$27.74$8.10
FY24$29.85$8.10
FY25$32.99$10.00
FY26$36.99$13.72
FY27$35.82$13.05
Show the numbers
YearCombinedCity’s own
FY20$27.95$8.10
FY21$28.43$8.10
FY22$28.51$8.10
FY23$27.74$8.10
FY24$29.85$8.10
FY25$32.99$10.00
FY26$36.99$13.72
FY27$35.82$13.05

Compared with places this size3

Portsmouth’s city property tax rate of $13.05 per $1,000 is the 64th highest of 203 Iowa cities with 130–280 people. The middle of the group is $11.44.

Brayton: $25.07Harris: $23.13Fenton: $22.05Soldier: $21.92Coulter: $21.80Chelsea: $21.61Smithland: $21.12Volga: $20.23Alta Vista: $19.88Arthur: $19.86Coin: $19.59Chester: $19.30Bouton: $19.25Garden Grove: $19.20Hastings: $18.95Swaledale: $18.62Cumberland: $18.42Jamaica: $18.24Hillsboro: $17.68Bristow: $17.39Woolstock: $17.26Pisgah: $17.09Lakota: $16.84Marble Rock: $16.78Auburn: $16.65Prescott: $16.53Monmouth: $16.41Montour: $16.37Geneva: $16.25Corwith: $16.22Deep River: $16.18Waucoma: $16.17Little Sioux: $15.74Moorhead: $15.68Onslow: $15.63Linden: $15.62Woodburn: $15.59Kamrar: $15.47Greeley: $15.23Goodell: $15.16Riverton: $14.94Marathon: $14.89Ladora: $14.74Magnolia: $14.68Bagley: $14.63Davis City: $14.45Lucas: $14.40Halbur: $14.37Crystal Lake: $14.36Steamboat Rock: $14.19Westgate: $14.05Palmer: $13.89Stockport: $13.68Kellerton: $13.60Quimby: $13.58Ayrshire: $13.55Searsboro: $13.55Meservey: $13.43Leland: $13.31Harcourt: $13.21Calumet: $13.16Ridgeway: $13.10Farmersburg: $13.09Clutier: $13.03Silver City: $12.87Delaware: $12.86Patterson: $12.84Martelle: $12.83Malcom: $12.82Clemons: $12.69Blencoe: $12.57Maurice: $12.56Clearfield: $12.50Kensett: $12.47Millersburg: $12.40Aurora: $12.40Bridgewater: $12.29Blakesburg: $12.21Cushing: $12.18Hanlontown: $12.17Stout: $12.14Macedonia: $12.12Webb: $12.10Paton: $12.09Decatur: $12.08Kiron: $12.03Rembrandt: $12.03Shambaugh: $11.98Lone Rock: $11.92New Providence: $11.88Henderson: $11.85Parnell: $11.78Reasnor: $11.76Joice: $11.72Cantril: $11.69Wadena: $11.65Exline: $11.60Cincinnati: $11.57Beaman: $11.54Delta: $11.52College Springs: $11.44Holland: $11.37Mallard: $11.28Renwick: $11.16Linn Grove: $11.15Dundee: $11.14Randolph: $11.08Leighton: $11.07Rake: $11.05Frederika: $10.99Havelock: $10.95Alexander: $10.90Goose Lake: $10.89Yale: $10.85Lambs Grove: $10.78Wallingford: $10.75Hornick: $10.74Woden: $10.68Cleghorn: $10.49Barnes City: $10.44Lytton: $10.38Stockton: $10.37Rhodes: $10.36Randall: $10.35Dedham: $10.28Deloit: $10.28Protivin: $10.28Meriden: $10.28Drakesville: $10.24Hancock: $10.13La Motte: $10.09Melvin: $10.05Defiance: $10.05Barnum: $9.96Panama: $9.85Grafton: $9.83Clare: $9.81Tingley: $9.81Ionia: $9.65Van Wert: $9.62Rock Falls: $9.61Kirkville: $9.59Luxemburg: $9.58Superior: $9.58Rippey: $9.42Hamilton: $9.35Westphalia: $9.18Elberon: $9.16Dixon: $9.03Blairsburg: $8.93Prairieburg: $8.91Oakville: $8.89Luther: $8.83Harvey: $8.71Washta: $8.65Moorland: $8.61Pilot Mound: $8.54Ollie: $8.44Thor: $8.38Rowley: $8.31South English: $8.27Thurman: $8.26Boxholm: $8.11Bertram: $8.10Fostoria: $8.10Low Moor: $8.10Laurel: $8.10Lineville: $8.10Vincent: $8.09Lockridge: $7.92Mount Auburn: $7.86Haverhill: $7.86Grand River: $7.86Olds: $7.86Castalia: $7.86Dickens: $7.86Rose Hill: $7.86West Chester: $7.82Mcclelland: $7.79Lidderdale: $7.68Pulaski: $7.58Fredonia: $7.55Braddyville: $7.49Harpers Ferry: $7.49Alvord: $7.41Franklin: $7.31Weldon: $7.18Brunsville: $6.95Packwood: $6.77Houghton: $6.73Williamson: $6.72Libertyville: $6.60Keswick: $6.49Crawfordsville: $6.44Gravity: $6.18Oakland Acres: $5.88Springbrook: $5.79Maysville: $5.77Panorama Park: $4.62Sherrill: $2.66Rickardsville: $2.27New Liberty: $2.27Portsmouth: $13.05$2.27 lowest$25.07 highestmiddle
See all 203
#PlaceRate per $1,000People
1Brayton$25.07138
2Harris$23.13145
3Fenton$22.05250
4Soldier$21.92176
5Coulter$21.80220
6Chelsea$21.61207
7Smithland$21.12184
8Volga$20.23200
9Alta Vista$19.88219
10Arthur$19.86218
11Coin$19.59171
12Chester$19.30134
13Bouton$19.25125
14Garden Grove$19.20173
15Hastings$18.95157
16Swaledale$18.62136
17Cumberland$18.42248
18Jamaica$18.24196
19Hillsboro$17.68158
20Bristow$17.39139
21Woolstock$17.26141
22Pisgah$17.09248
23Lakota$16.84261
24Marble Rock$16.78258
25Auburn$16.65253
26Prescott$16.53186
27Monmouth$16.41129
28Montour$16.37199
29Geneva$16.25137
30Corwith$16.22259
31Deep River$16.18243
32Waucoma$16.17235
33Little Sioux$15.74170
34Moorhead$15.68186
35Onslow$15.63198
36Linden$15.62206
37Woodburn$15.59133
38Kamrar$15.47178
39Greeley$15.23216
40Goodell$15.16139
41Riverton$14.94243
42Marathon$14.89221
43Ladora$14.74223
44Magnolia$14.68194
45Bagley$14.63230
46Davis City$14.45178
47Lucas$14.40176
48Halbur$14.37268
49Crystal Lake$14.36243
50Steamboat Rock$14.19261
51Westgate$14.05190
52Palmer$13.89137
53Stockport$13.68272
54Kellerton$13.60241
55Quimby$13.58245
56Ayrshire$13.55128
57Searsboro$13.55129
58Meservey$13.43212
59Leland$13.31240
60Harcourt$13.21257
61Calumet$13.16144
62Ridgeway$13.10261
63Farmersburg$13.09264
64Portsmouth$13.05187
65Clutier$13.03209
66Silver City$12.87244
67Delaware$12.86139
68Patterson$12.84176
69Martelle$12.83250
70Malcom$12.82257
71Clemons$12.69135
72Blencoe$12.57223
73Maurice$12.56271
74Clearfield$12.50277
75Kensett$12.47256
76Millersburg$12.40135
77Aurora$12.40165
78Bridgewater$12.29145
79Blakesburg$12.21273
80Cushing$12.18225
81Hanlontown$12.17200
82Stout$12.14194
83Macedonia$12.12266
84Webb$12.10139
85Paton$12.09217
86Decatur$12.08174
87Kiron$12.03262
88Rembrandt$12.03199
89Shambaugh$11.98161
90Lone Rock$11.92143
91New Providence$11.88233
92Henderson$11.85140
93Parnell$11.78190
94Reasnor$11.76157
95Joice$11.72206
96Cantril$11.69224
97Wadena$11.65201
98Exline$11.60157
99Cincinnati$11.57280
100Beaman$11.54155
101Delta$11.52257
102College Springs$11.44172
103Holland$11.37261
104Mallard$11.28255
105Renwick$11.16228
106Linn Grove$11.15155
107Dundee$11.14193
108Randolph$11.08183
109Leighton$11.07153
110Rake$11.05179
111Frederika$10.99206
112Havelock$10.95127
113Alexander$10.90165
114Goose Lake$10.89250
115Yale$10.85265
116Lambs Grove$10.78174
117Wallingford$10.75154
118Hornick$10.74255
119Woden$10.68183
120Cleghorn$10.49235
121Barnes City$10.44152
122Lytton$10.38274
123Stockton$10.37171
124Rhodes$10.36269
125Randall$10.35156
126Dedham$10.28221
127Deloit$10.28246
128Protivin$10.28264
129Meriden$10.28175
130Drakesville$10.24170
131Hancock$10.13199
132La Motte$10.09235
133Melvin$10.05196
134Defiance$10.05248
135Barnum$9.96186
136Panama$9.85234
137Grafton$9.83212
138Clare$9.81133
139Tingley$9.81146
140Ionia$9.65220
141Van Wert$9.62175
142Rock Falls$9.61143
143Kirkville$9.59159
144Luxemburg$9.58240
145Superior$9.58127
146Rippey$9.42217
147Hamilton$9.35125
148Westphalia$9.18133
149Elberon$9.16178
150Dixon$9.03204
151Blairsburg$8.93175
152Prairieburg$8.91156
153Oakville$8.89198
154Luther$8.83147
155Harvey$8.71242
156Washta$8.65206
157Moorland$8.61169
158Pilot Mound$8.54155
159Ollie$8.44196
160Thor$8.38182
161Rowley$8.31264
162South English$8.27196
163Thurman$8.26162
164Boxholm$8.11177
165Bertram$8.10267
166Fostoria$8.10229
167Low Moor$8.10242
168Laurel$8.10214
169Lineville$8.10194
170Vincent$8.09125
171Lockridge$7.92245
172Mount Auburn$7.86162
173Haverhill$7.86164
174Grand River$7.86192
175Olds$7.86174
176Castalia$7.86141
177Dickens$7.86146
178Rose Hill$7.86156
179West Chester$7.82147
180Mcclelland$7.79147
181Lidderdale$7.68162
182Pulaski$7.58259
183Fredonia$7.55227
184Braddyville$7.49142
185Harpers Ferry$7.49273
186Alvord$7.41216
187Franklin$7.31133
188Weldon$7.18134
189Brunsville$6.95128
190Packwood$6.77186
191Houghton$6.73129
192Williamson$6.72126
193Libertyville$6.60278
194Keswick$6.49238
195Crawfordsville$6.44278
196Gravity$6.18149
197Oakland Acres$5.88178
198Springbrook$5.79145
199Maysville$5.77155
200Panorama Park$4.62142
201Sherrill$2.66176
202Rickardsville$2.27204
203New Liberty$2.27141

The $8.10 limit

Portsmouth’s general levy is $7.86 per $1,000 of taxable value in FY27, $0.24 below the limit.4 633 of 934 Iowa cities have a higher general levy. All cities.

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

Outside the limit: $5.19 more5

  • Debt Service Levy$5.19 · $50,254

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$76,17860%
  • Debt Service Levy$50,25440%

Budget and spending

Reading a local budget

Where each dollar of Portsmouth’s budget goes, FY26

Public Works: 41¢ of every dollar41¢Business Type / Enterprise: 37¢ of every dollar37¢General Government: 12¢ of every dollar12¢Debt Service: 7¢ of every dollarPublic Safety: 2¢ of every dollarEverything else: 1¢ 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 201 Iowa cities closest in size (130–280 people).

Where it goesOf each dollarCities this size (201)
Public Works41¢24¢
Business Type / Enterprise37¢32¢
General Government12¢21¢
Debt Service7¢2¢
Public Safety2¢9¢
Everything else1¢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.

  • Capital Projects$1.0M79%
  • General Government$129,60010%
  • Public Works$62,0005%
  • Debt Service$51,2964%
  • Public Safety$13,5001%
  • Culture and Recreation$4,5500%

The state’s FY27 file doesn’t include business type / enterprise yet ($283,176 in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$58,000$20,041
Public Safety$15,585$11,666
Health and Social Services$0$0
General Government$97,600$17,347
Debt Service$0$0
Culture and Recreation$1,500$2,405
Community and Economic Development$0$0
Capital Projects$0$0
Business Type / Enterprise$314,500$115,519

What it spent each year

FY24 left out6

$1.6M
$562,057

Debt, reserves and audits

How local debt works · What an audit tells you

What Portsmouth owes

$2.5M at June 30, 2026: $13,608 per resident. 6th most per resident of 939 Iowa places of its kind (the list).7

$2.5M
June 30OwedPer resident
2026$2.5M$13,608
2025$1.5M$8,347
2024$1.0M$5,758
2023$1.1M$5,870
2022$1.1M$5,979
2021$1.1M$6,110
2020$827,000$4,544
2019$0$0
2018$0$0
2017$0$0
2016$0$0
2015$0$0
2014$0$0
2013$0$0
2012$0$0
2011$0$0
2010$0$0
Show the numbers
June 30OwedPer resident
2026$2.5M$13,608
2025$1.5M$8,347
2024$1.0M$5,758
2023$1.1M$5,870
2022$1.1M$5,979
2021$1.1M$6,110
2020$827,000$4,544
2019$0$0
2018$0$0
2017$0$0
2016$0$0
2015$0$0
2014$0$0
2013$0$0
2012$0$0
2011$0$0
2010$0$0

Up 199% since 2020.

The 5% limit8

General obligation debt is $470,537, 54% of the limit of about $874,560 (5% of $17.5M, the full value of its taxable property in 2024).

4 obligations at June 30, 2026
KindForPaid off byOwed
LoansStreet Loan2046$1.0M
Loanswater tower2060$738,285
General ObligationNote for road construction2039$470,537
Loanswater tower2060$267,849

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. Portsmouth’s latest audit has them: Financial Statement, period ending Tuesday, June 30, 2020 (PDF).

Audits10

The latest: Financial Statement for the period ending Tuesday, June 30, 2020 (PDF), released Monday, April 12, 2021, by a CPA firm.

2 earlier reports for Portsmouth

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: $31,456 in FY25, up 31% since FY19 while prices rose 25%, so it buys 5% more. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$24,002$25,104$25,719$25,854
Commercial and industrial tax replacement (“backfill”)–––$5,602

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.

$13,807
$0
    YearGrants and projects
    FY19$0
    FY20$0
    FY21$0
    FY22$0
    FY23$13,807
    FY24$0
    FY25$0
    Show the numbers
    YearGrants and projects
    FY19$0
    FY20$0
    FY21$0
    FY22$0
    FY23$13,807
    FY24$0
    FY25$0

    Has it kept up with prices?

    Each source from FY19 to FY25, after inflation.

    • Road Use Tax (streets)−14%$23,975 → $25,854, 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 38% since FY19 while prices rose 25%, so it buys 10% more.

    $23,883

    Federal grants, for comparison: $32,336 in FY25.

    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

    3 seats: the top 3 win.

    Local races from civicAPI and county auditors for Portsmouth; 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.

    • Portsmouth City Council At-Large (2 seats)
      Now held by Darci Paxton, TERI DUNN
    • Portsmouth Mayor
      Now held by Eric Brooks

    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

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

    U.S. House:District 4

    Shelby CountyHarlan schools