Local taxes › Wayne County › Humeston

City

Humeston

Wayne County · How cities work

$3,420 a yearproperty tax on a $200,000 home here, FY27, for every local government ($40.61 per $1,000 of taxable value)1
$1,250 a yearof that goes to the city ($14.80 per $1,000)
$264,645property taxes the city levies, FY27
$324,390city 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.

  • Austin LeerHumeston City Council At-Large · elected November 4, 2025
  • Cale MooreHumeston City Council At-Large · elected November 4, 2025
  • Mark HewittHumeston City Council At-Large · elected November 4, 2025
  • Rae Dean HughesHumeston Mayor · elected November 4, 2025
  • Ted WilliamsHumeston City Council At-Large · elected November 4, 2025
  • Angela KingeryHumeston City Council At-Large · elected November 7, 2023
  • Brandon FeeHumeston City Council At-Large · elected November 7, 2023
  • Carlos PaughHumeston 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 Humeston

Homes and businesses in most of Humeston pay a combined $40.61 per $1,000 of taxable value (FY27). They pay it all to the Wayne County treasurer, who passes each government its share; the city sets and gets only its own piece, $14.80. Estimate your bill.

Rates over time

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

YearCombinedCity’s own
FY20$40.57$11.00
FY21$49.15$20.27
FY22$41.05$12.49
FY23$40.39$13.15
FY24$40.36$13.13
FY25$40.63$14.14
FY26$42.67$15.93
FY27$40.61$14.80
Show the numbers
YearCombinedCity’s own
FY20$40.57$11.00
FY21$49.15$20.27
FY22$41.05$12.49
FY23$40.39$13.15
FY24$40.36$13.13
FY25$40.63$14.14
FY26$42.67$15.93
FY27$40.61$14.80

Compared with places this size3

Humeston’s city property tax rate of $14.80 per $1,000 is the 57th highest of 180 Iowa cities with 320–710 people. The middle of the group is $13.08.

Stanhope: $29.10Rolfe: $22.67Elliott: $21.61Charter Oak: $21.32Oxford Junction: $20.84Earling: $20.47Pomeroy: $19.60Salem: $19.15Dumont: $19.04Seymour: $18.78Dexter: $18.69Fonda: $18.52Massena: $18.23Kanawha: $18.11Swea City: $18.04Elma: $17.82Callender: $17.78Casey: $17.72Dows: $17.70New Hartford: $17.69Vail: $17.66Ringsted: $17.65Emerson: $17.54Murray: $17.44Thompson: $17.25Ashton: $17.17Pierson: $17.12Burt: $17.10Latimer: $16.96Lohrville: $16.95Elk Horn: $16.78Mccallsburg: $16.58Whittemore: $16.54Bancroft: $16.52Irwin: $16.46Titonka: $16.45Early: $16.35Truro: $16.34Lewis: $16.25Duncombe: $16.10Bayard: $16.05Scranton: $16.01Minden: $15.77Minburn: $15.75Walker: $15.74Peterson: $15.27Russell: $15.18Stanwood: $15.12Stratford: $15.03Zearing: $14.99Arlington: $14.98Maynard: $14.85Plainfield: $14.84Ryan: $14.84Otho: $14.82Wyoming: $14.81Hopkinton: $14.79Gilmore City: $14.60Sabula: $14.38Garrison: $14.38Lorimor: $14.36Collins: $14.32Clermont: $14.30Moulton: $14.25Ocheyedan: $14.22Olin: $14.19Garwin: $14.08Farragut: $14.07Elgin: $14.05Mystic: $14.01Lime Springs: $13.95Dow City: $13.94Wesley: $13.91Diagonal: $13.91Bussey: $13.83Mondamin: $13.82Livermore: $13.78Albion: $13.58Lamont: $13.57New Albin: $13.55Boyden: $13.39Lawler: $13.39Lacona: $13.38Ute: $13.26New Market: $13.25Plymouth: $13.21Bennett: $13.16Quasqueton: $13.12Farmington: $13.10Anthon: $13.05Little Rock: $13.03Coggon: $12.99Lehigh: $12.97Menlo: $12.92Templeton: $12.91Brighton: $12.88Goldfield: $12.73Delmar: $12.68Galva: $12.68Badger: $12.67Martensdale: $12.63Stanton: $12.62Hospers: $12.58Norway: $12.53Everly: $12.51Spillville: $12.40Alburnett: $12.30Brandon: $12.29Moravia: $12.27Bonaparte: $12.17Schaller: $12.14Hawkeye: $12.11Colesburg: $11.97Albert City: $11.88Thornton: $11.86Runnells: $11.79Allerton: $11.72Orient: $11.66Ellsworth: $11.57Morning Sun: $11.50Battle Creek: $11.49Churdan: $11.31Miles: $11.28Sutherland: $11.25Arcadia: $11.23Blairstown: $11.04Milton: $10.98Ireton: $10.93New Vienna: $10.91Letts: $10.91Fontanelle: $10.88Birmingham: $10.87Charlotte: $10.86Richland: $10.82Grand Mound: $10.78Batavia: $10.77Riverdale: $10.67Union: $10.58Calamus: $10.47Lovilia: $10.46Danbury: $10.43Radcliffe: $10.37Stacyville: $10.36Ventura: $10.22Andrew: $10.22Royal: $10.20Rudd: $10.13What Cheer: $10.01Cumming: $9.85Breda: $9.80Doon: $9.78Lynnville: $9.68Farnhamville: $9.18Middletown: $9.16Alleman: $9.12Crescent: $8.72Ainsworth: $8.62Gilman: $8.10Grandview: $8.10Kellogg: $8.10Lakeside: $8.10Lost Nation: $8.10Nichols: $8.10Agency: $7.94Fremont: $7.86Delhi: $7.81Klemme: $7.74Beacon: $7.56Worthington: $7.50Marquette: $7.08Columbus City: $6.94Donahue: $6.83Keystone: $6.80New Virginia: $5.97Holy Cross: $5.91Conesville: $5.86University Park: $5.27Orleans: $4.13Wahpeton: $3.19Humeston: $14.80$3.19 lowest$29.10 highestmiddle
See all 180
#PlaceRate per $1,000People
1Stanhope$29.10354
2Rolfe$22.67505
3Elliott$21.61328
4Charter Oak$21.32521
5Oxford Junction$20.84424
6Earling$20.47394
7Pomeroy$19.60511
8Salem$19.15380
9Dumont$19.04614
10Seymour$18.78646
11Dexter$18.69631
12Fonda$18.52636
13Massena$18.23352
14Kanawha$18.11638
15Swea City$18.04545
16Elma$17.82493
17Callender$17.78361
18Casey$17.72387
19Dows$17.70509
20New Hartford$17.69555
21Vail$17.66383
22Ringsted$17.65346
23Emerson$17.54401
24Murray$17.44609
25Thompson$17.25478
26Ashton$17.17434
27Pierson$17.12335
28Burt$17.10404
29Latimer$16.96477
30Lohrville$16.95366
31Elk Horn$16.78631
32Mccallsburg$16.58356
33Whittemore$16.54478
34Bancroft$16.52677
35Irwin$16.46320
36Titonka$16.45491
37Early$16.35571
38Truro$16.34515
39Lewis$16.25358
40Duncombe$16.10374
41Bayard$16.05402
42Scranton$16.01496
43Minden$15.77581
44Minburn$15.75317
45Walker$15.74671
46Peterson$15.27321
47Russell$15.18475
48Stanwood$15.12612
49Stratford$15.03688
50Zearing$14.99508
51Arlington$14.98415
52Maynard$14.85466
53Plainfield$14.84392
54Ryan$14.84348
55Otho$14.82417
56Wyoming$14.81526
57Humeston$14.80472
58Hopkinton$14.79622
59Gilmore City$14.60484
60Sabula$14.38498
61Garrison$14.38345
62Lorimor$14.36377
63Collins$14.32503
64Clermont$14.30571
65Moulton$14.25596
66Ocheyedan$14.22424
67Olin$14.19652
68Garwin$14.08469
69Farragut$14.07480
70Elgin$14.05676
71Mystic$14.01318
72Lime Springs$13.95467
73Dow City$13.94477
74Wesley$13.91382
75Diagonal$13.91331
76Bussey$13.83378
77Mondamin$13.82335
78Livermore$13.78382
79Albion$13.58444
80Lamont$13.57429
81New Albin$13.55435
82Boyden$13.39694
83Lawler$13.39392
84Lacona$13.38336
85Ute$13.26326
86New Market$13.25381
87Plymouth$13.21368
88Bennett$13.16330
89Quasqueton$13.12587
90Farmington$13.10583
91Anthon$13.05534
92Little Rock$13.03447
93Coggon$12.99691
94Lehigh$12.97395
95Menlo$12.92347
96Templeton$12.91337
97Brighton$12.88592
98Goldfield$12.73617
99Delmar$12.68541
100Galva$12.68416
101Badger$12.67540
102Martensdale$12.63413
103Stanton$12.62664
104Hospers$12.58703
105Norway$12.53463
106Everly$12.51570
107Spillville$12.40371
108Alburnett$12.30672
109Brandon$12.29331
110Moravia$12.27625
111Bonaparte$12.17357
112Schaller$12.14702
113Hawkeye$12.11429
114Colesburg$11.97379
115Albert City$11.88627
116Thornton$11.86394
117Runnells$11.79467
118Allerton$11.72432
119Orient$11.66363
120Ellsworth$11.57495
121Morning Sun$11.50702
122Battle Creek$11.49683
123Churdan$11.31359
124Miles$11.28400
125Sutherland$11.25628
126Arcadia$11.23588
127Blairstown$11.04705
128Milton$10.98395
129Ireton$10.93571
130New Vienna$10.91384
131Letts$10.91358
132Fontanelle$10.88684
133Birmingham$10.87371
134Charlotte$10.86386
135Richland$10.82532
136Grand Mound$10.78608
137Batavia$10.77434
138Riverdale$10.67385
139Union$10.58378
140Calamus$10.47348
141Lovilia$10.46456
142Danbury$10.43315
143Radcliffe$10.37540
144Stacyville$10.36436
145Ventura$10.22701
146Andrew$10.22374
147Royal$10.20379
148Rudd$10.13339
149What Cheer$10.01595
150Cumming$9.85527
151Breda$9.80492
152Doon$9.78640
153Lynnville$9.68382
154Farnhamville$9.18364
155Middletown$9.16365
156Alleman$9.12439
157Crescent$8.72626
158Ainsworth$8.62511
159Gilman$8.10530
160Grandview$8.10431
161Kellogg$8.10597
162Lakeside$8.10695
163Lost Nation$8.10425
164Nichols$8.10317
165Agency$7.94623
166Fremont$7.86688
167Delhi$7.81438
168Klemme$7.74429
169Beacon$7.56434
170Worthington$7.50374
171Marquette$7.08434
172Columbus City$6.94385
173Donahue$6.83336
174Keystone$6.80616
175New Virginia$5.97499
176Holy Cross$5.91348
177Conesville$5.86350
178University Park$5.27476
179Orleans$4.13503
180Wahpeton$3.19337

The $8.10 limit

Humeston’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 $7.94 · FY26 $8.10 · FY27 $7.86 (before FY25, the general levy alone)

Outside the limit: $6.93 more5

  • Liability, property & self insurance costs$3.62 · $64,679
  • Total Employee Benefit Levies$3.29 · $58,754
  • Support of a Local Emerg. Mgmt. Comm.$0.03 · $459

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$140,55053%
  • Liability, property & self insurance costs$64,67924%
  • Total Employee Benefit Levies$58,75422%
  • Support of a Local Emerg. Mgmt. Comm.$4590%

Budget and spending

Reading a local budget

Where each dollar of Humeston’s budget goes, FY26

Business Type / Enterprise: 51¢ of every dollar51¢General Government: 20¢ of every dollar20¢Public Works: 13¢ of every dollar13¢Culture and Recreation: 11¢ of every dollar11¢Public Safety: 5¢ 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 179 Iowa cities closest in size (320–710 people).

Where it goesOf each dollarCities this size (179)
Business Type / Enterprise51¢41¢
General Government20¢14¢
Public Works13¢18¢
Culture and Recreation11¢9¢
Public Safety5¢9¢
Everything else<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.

  • General Government$133,32541%
  • Public Works$80,00025%
  • Culture and Recreation$78,50024%
  • Public Safety$30,7119%
  • Community and Economic Development$1,8541%

The state’s FY27 file doesn’t include business type / enterprise yet ($325,000 in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$94,500$73,178
Public Safety$30,740$20,310
Health and Social Services$0$0
General Government$86,433$120,433
Debt Service$0$0
Culture and Recreation$65,500$62,046
Community and Economic Development$1,482$0
Capital Projects$0$0
Business Type / Enterprise$325,000$313,766

What it spent each year

FY24 left out6

$932,106

Debt, reserves and audits

How local debt works · What an audit tells you

What Humeston owes

$1.3M at June 30, 2026: $2,803 per resident. 303rd most per resident of 939 Iowa places of its kind (the list).7

$1.7M
$1.3M
June 30OwedPer resident
2026$1.3M$2,803
2025$1.4M$2,949
2024$1.4M$3,117
2023$1.5M$3,159
2022$1.5M$3,327
2021$1.6M$3,337
2020$1.6M$3,453
2019$1.7M$3,600
2018$1.7M$3,690
2017$1.7M$3,750
2016$538,581$1,158
2015$578,964$1,245
2014$617,031$1,327
2013$682,922$1,469
2012$682,922$1,469
2011$717,315$1,543
2010$749,428$1,612
Show the numbers
June 30OwedPer resident
2026$1.3M$2,803
2025$1.4M$2,949
2024$1.4M$3,117
2023$1.5M$3,159
2022$1.5M$3,327
2021$1.6M$3,337
2020$1.6M$3,453
2019$1.7M$3,600
2018$1.7M$3,690
2017$1.7M$3,750
2016$538,581$1,158
2015$578,964$1,245
2014$617,031$1,327
2013$682,922$1,469
2012$682,922$1,469
2011$717,315$1,543
2010$749,428$1,612

Up 74% since 2010.

Money in reserve

The state’s budget files don’t include cities’ fund balances8. Humeston’s latest audit has them: Periodic Examination, period ending Sunday, June 30, 2019 (PDF).

Audits9

The latest: Periodic Examination for the period ending Sunday, June 30, 2019 (PDF), released Monday, December 20, 2021, by the Auditor of State.

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? 10

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: $59,952 in FY25, up 4% since FY19 while prices rose 25%, so it buys 17% less. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$62,512$58,878$61,243$59,952

Has it kept up with prices?

Each source from FY19 to FY25, after inflation.

  • Road Use Tax (streets)−17%$57,858 → $59,952, up 4% since FY19 while prices rose 25%, so it buys 17% 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.

$61,497

Federal grants, for comparison: $30,000 in FY25.

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)11.

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 · 3

2 seats: the top 2 win.

2 seats: the top 2 win.

Local races from civicAPI and county auditors for Humeston; 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.

  • Humeston City Council At-Large (3 seats)
    Now held by Angela Kingery, Carlos Paugh, Brandon Fee

Candidates as county auditors and civicAPI list them; a filing can take a few days to appear here12.

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 ballot13.

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