Local taxes › Shelby County › Westphalia

City

Westphalia

$2,690 a yearproperty tax on a $200,000 home here, FY27, for every local government ($31.95 per $1,000 of taxable value)¹

$770 a yearof that goes to the city ($9.18 per $1,000)

$26,629property taxes the city levies, FY27

$69,700city budget, all funds, FY27²

Who runs it

The city council passes ordinances, adopts the budget and sets the city’s property tax.

Christopher Gordon von AhsenWestphalia Mayor · elected November 4, 2025
Ed GoetzingerWestphalia City Council At-Large · elected November 4, 2025
Julie GoetzingerWestphalia City Council At-Large · elected November 4, 2025
Ross PetersenWestphalia City Council At-Large · elected November 4, 2025
Brandon EckWestphalia City Council · elected November 7, 2023
STEVE SCHMITZWestphalia City Council · 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 Westphalia

Homes and businesses in most of Westphalia pay a combined $31.95 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, $9.18. Estimate your bill.

Harlan schools$13.4342%
City of Westphalia$9.1829%
Shelby County$6.3120%
Iowa Western Community College$1.475%
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 Westphalia pay, and the city government’s own piece of it.

CombinedCity’s own

Year	Combined	City’s own
FY20	$29.01	$9.16
FY21	$29.61	$9.28
FY22	$29.81	$9.40
FY23	$29.27	$9.63
FY24	$31.41	$9.66
FY25	$32.72	$9.73
FY26	$33.00	$9.72
FY27	$31.95	$9.18

Show the numbers

Year	Combined	City’s own
FY20	$29.01	$9.16
FY21	$29.61	$9.28
FY22	$29.81	$9.40
FY23	$29.27	$9.63
FY24	$31.41	$9.66
FY25	$32.72	$9.73
FY26	$33.00	$9.72
FY27	$31.95	$9.18

Compared with places this size³

Westphalia’s city property tax rate of $9.18 per $1,000 is the 61st lowest of 168 Iowa cities with 90–200 people. The middle of the group is $10.36.

See all 168

#	Place	Rate per $1,000	People
1	Castana	$34.13	103
2	Brayton	$25.07	138
3	Harris	$23.13	145
4	Whitten	$22.65	98
5	Soldier	$21.92	176
6	Smithland	$21.12	184
7	Coin	$19.59	171
8	Rowan	$19.53	118
9	Chester	$19.30	134
10	Bouton	$19.25	125
11	Ricketts	$19.22	105
12	Garden Grove	$19.20	173
13	Hastings	$18.95	157
14	Swaledale	$18.62	136
15	Jamaica	$18.24	196
16	Derby	$18.13	89
17	Hillsboro	$17.68	158
18	Bristow	$17.39	139
19	Woolstock	$17.26	141
20	Prescott	$16.53	186
21	Monmouth	$16.41	129
22	Blockton	$16.37	123
23	Montour	$16.37	199
24	Geneva	$16.25	137
25	Waterville	$16.25	112
26	Little Sioux	$15.74	170
27	Moorhead	$15.68	186
28	Onslow	$15.63	198
29	Woodburn	$15.59	133
30	Kamrar	$15.47	178
31	Goodell	$15.16	139
32	Marne	$15.03	109
33	Baldwin	$14.91	99
34	Magnolia	$14.68	194
35	Davis City	$14.45	178
36	Lucas	$14.40	176
37	Westgate	$14.05	190
38	Palmer	$13.89	137
39	Ayrshire	$13.55	128
40	Searsboro	$13.55	129
41	Ferguson	$13.53	98
42	Lanesboro	$13.53	112
43	Calumet	$13.16	144
44	Portsmouth	$13.05	187
45	Delaware	$12.86	139
46	Patterson	$12.84	176
47	Clemons	$12.69	135
48	Millersburg	$12.40	135
49	Aurora	$12.40	165
50	Bridgewater	$12.29	145
51	Stout	$12.14	194
52	Arion	$12.14	99
53	Webb	$12.10	139
54	Decatur	$12.08	174
55	Rembrandt	$12.03	199
56	Shambaugh	$11.98	161
57	Lone Rock	$11.92	143
58	East Peru	$11.89	119
59	Henderson	$11.85	140
60	Parnell	$11.78	190
61	Reasnor	$11.76	157
62	Morley	$11.74	94
63	Ledyard	$11.74	118
64	Toronto	$11.68	101
65	Exline	$11.60	157
66	Beaman	$11.54	155
67	College Springs	$11.44	172
68	Melrose	$11.27	110
69	Linn Grove	$11.15	155
70	Dundee	$11.14	193
71	Promise City	$11.13	91
72	Randolph	$11.08	183
73	Leighton	$11.07	153
74	Rake	$11.05	179
75	Masonville	$11.00	98
76	Somers	$10.99	121
77	Havelock	$10.95	127
78	Alexander	$10.90	165
79	Lambs Grove	$10.78	174
80	Wallingford	$10.75	154
81	Woden	$10.68	183
82	Pacific Junction	$10.56	99
83	Barnes City	$10.44	152
84	Stockton	$10.37	171
85	Randall	$10.35	156
86	Meriden	$10.28	175
87	Drakesville	$10.24	170
88	North Washington	$10.23	107
89	Dawson	$10.19	110
90	Hancock	$10.13	199
91	Melvin	$10.05	196
92	Barnum	$9.96	186
93	Hartwick	$9.90	91
94	Clare	$9.81	133
95	Tingley	$9.81	146
96	Rutland	$9.65	116
97	Van Wert	$9.62	175
98	Rock Falls	$9.61	143
99	Kirkville	$9.59	159
100	Superior	$9.58	127
101	Webster	$9.55	94
102	Martinsburg	$9.49	109
103	Larrabee	$9.41	116
104	Hamilton	$9.35	125
105	Wiota	$9.32	91
106	Floris	$9.29	119
107	Mitchell	$9.22	118
108	Westphalia	$9.18	133
109	Elberon	$9.16	178
110	Blairsburg	$8.93	175
111	Prairieburg	$8.91	156
112	Oakville	$8.89	198
113	Welton	$8.86	124
114	Archer	$8.84	116
115	Luther	$8.83	147
116	Fraser	$8.81	107
117	Macksburg	$8.81	103
118	Moorland	$8.61	169
119	Pilot Mound	$8.54	155
120	Ollie	$8.44	196
121	Thor	$8.38	182
122	Andover	$8.28	106
123	South English	$8.27	196
124	Thurman	$8.26	162
125	Boxholm	$8.11	177
126	Rome	$8.10	112
127	Carpenter	$8.10	92
128	Westfield	$8.10	121
129	Lineville	$8.10	194
130	Vincent	$8.09	125
131	Morrison	$7.86	101
132	Mount Auburn	$7.86	162
133	Haverhill	$7.86	164
134	Grand River	$7.86	192
135	Olds	$7.86	174
136	Dickens	$7.86	146
137	Castalia	$7.86	141
138	Rose Hill	$7.86	156
139	West Chester	$7.82	147
140	Cromwell	$7.81	104
141	Mcclelland	$7.79	147
142	Arispe	$7.71	95
143	Luzerne	$7.69	111
144	Lidderdale	$7.68	162
145	Westwood	$7.67	96
146	Bernard	$7.56	117
147	Braddyville	$7.49	142
148	Franklin	$7.31	133
149	Spragueville	$7.20	92
150	Weldon	$7.18	134
151	Brunsville	$6.95	128
152	Packwood	$6.77	186
153	Houghton	$6.73	129
154	Williamson	$6.72	126
155	Lincoln	$6.32	119
156	Gravity	$6.18	149
157	Ackworth	$5.90	117
158	Oakland Acres	$5.88	178
159	Springbrook	$5.79	145
160	Maysville	$5.77	155
161	Harper	$5.29	117
162	Panorama Park	$4.62	142
163	Keomah Village	$3.15	107
164	Mcintire	$2.78	115
165	Sherrill	$2.66	176
166	Centralia	$2.41	117
167	New Liberty	$2.27	141
168	North Buena Vista	$1.78	107

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$22,78586%
Liability, property & self insurance costs$3,06212%
Total Employee Benefit Levies$7413%

Budget and spending

Reading a local budget

Where each dollar of Westphalia’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 168 Iowa cities closest in size (90–200 people).

Where it goes	Of each dollar	Cities this size (168)
Public Works	73¢	26¢
General Government	16¢	24¢
Public Safety	8¢	10¢
Culture and Recreation	3¢	8¢
Community and Economic Development	<1¢	2¢

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$52,30075%
General Government$9,50014%
Public Safety$5,7508%
Culture and Recreation$2,0003%
Community and Economic Development$1500%

Budget compared with what it spent, FY23

Function	Budget	Spent
Public Works	$43,400	$42,434
Public Safety	$5,875	$6,525
Health and Social Services	$0	$0
General Government	$8,000	$7,349
Debt Service	$0	$0
Culture and Recreation	$4,335	$1,260
Community and Economic Development	$150	$611
Capital Projects	$0	$0
Business Type / Enterprise	$0	$0

What it spent each year

FY24 left out⁴

$86,887

’17’18’19’20’21’22’23’25

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? ⁵

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: $14,091 in FY25, up 2% since FY19 while prices rose 25%, so it buys 19% less. Grants are below.

In today's dollarsActual dollars

Show the numbers

Source	FY22	FY23	FY24	FY25
Road Use Tax (streets)	$14,725	$14,573	$14,089	$14,091

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.

$839

’19’20’21’22’23’24’25

Other$839100%

Year	Grants and projects
FY19	$0
FY20	$0
FY21	$0
FY22	$0
FY23	$0
FY24	$0
FY25	$839

Show the numbers

Year	Grants and projects
FY19	$0
FY20	$0
FY21	$0
FY22	$0
FY23	$0
FY24	$0
FY25	$839

Has it kept up with prices?

Each source from FY19 to FY25, after inflation.

Road Use Tax (streets)−19%$13,851 → $14,091, up 2% 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 46% since FY19 while prices rose 25%, so it buys 17% more.

$16,667

’19’20’21’22’23’24’25

Elections

Most recent: November 4, 2025

City · 2

Westphalia City Council At-Large

3 seats: the top 3 win.

Ross Petersen Winner1533.3%
Ed Goetzinger Winner1328.9%
Julie Goetzinger Winner920.0%
Brian Arkfeld 817.8%

Westphalia Mayor

Christopher Gordon von Ahsen Unopposed15100.0%

Local races from civicAPI and county auditors for Westphalia; official results are on each county auditor’s site.

Related places

At the Statehouse and in Congress⁶

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. ↩
The state’s FY24 spending file repeats the year before for nearly every Iowa city, so that year isn’t shown. ↩
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. ↩
Legislative and congressional districts that cover Westphalia; percentages are rough shares of its area. These lawmakers write the state laws and budget Westphalia 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.

Westphalia

Who runs it

Meetings and agendas

Property taxes

Who gets a property owner’s tax bill in Westphalia

Rates over time

Compared with places this size3

The city’s levies, FY27

Budget and spending

Where each dollar of Westphalia’s budget goes, FY26

Planned spending, FY27

What it spent each year

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

Elections

Most recent: November 4, 2025

Related places

At the Statehouse and in Congress6

Compared with places this size³

At the Statehouse and in Congress⁶