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Local taxes › Webster County › Moorland

City

Moorland

Webster County · How cities work

$2,260 a yearproperty tax on a $200,000 home here, FY27, for every local government ($26.84 per $1,000 of taxable value)1
$720 a yearof that goes to the city ($8.61 per $1,000)
$68,509property taxes the city levies, FY27
$163,873city 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.

  • Brad HoffmanMoorland Mayor · elected November 4, 2025
  • Debbie GilbodyMoorland City Council At-Large · elected November 4, 2025
  • Julie BallMoorland City Council At-Large · elected November 4, 2025
  • Matthew SmithMoorland City Council At-Large · elected November 4, 2025
  • Deb RauhauserMoorland City Council At-Large · elected November 7, 2023
  • Delia HoffmanMoorland 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 Moorland

Homes and businesses in most of Moorland pay a combined $26.84 per $1,000 of taxable value (FY27). They pay it all to the Webster County treasurer, who passes each government its share; the city sets and gets only its own piece, $8.61. Estimate your bill.

Rates over time

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

YearCombinedCity’s own
FY20$26.61$9.54
FY21$27.04$9.45
FY22$26.44$9.58
FY23$26.01$9.14
FY24$26.10$9.11
FY25$26.01$8.56
FY26$27.09$8.58
FY27$26.84$8.61
Show the numbers
YearCombinedCity’s own
FY20$26.61$9.54
FY21$27.04$9.45
FY22$26.44$9.58
FY23$26.01$9.14
FY24$26.10$9.11
FY25$26.01$8.56
FY26$27.09$8.58
FY27$26.84$8.61

Compared with places this size3

Moorland’s city property tax rate of $8.61 per $1,000 is the 48th lowest of 190 Iowa cities with 120–250 people. The middle of the group is $10.99.

Brayton: $25.07Harris: $23.13Fenton: $22.05Soldier: $21.92Coulter: $21.80Chelsea: $21.61Smithland: $21.12Volga: $20.23Alta Vista: $19.88Arthur: $19.86Coin: $19.59Rowan: $19.53Chester: $19.30Bouton: $19.25Garden Grove: $19.20Hastings: $18.95Swaledale: $18.62Cumberland: $18.42Jamaica: $18.24Hillsboro: $17.68Bristow: $17.39Woolstock: $17.26Pisgah: $17.09Auburn: $16.65Prescott: $16.53Monmouth: $16.41Blockton: $16.37Montour: $16.37Geneva: $16.25Deep 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: $14.40Crystal Lake: $14.36Westgate: $14.05Palmer: $13.89Kellerton: $13.60Quimby: $13.58Ayrshire: $13.55Searsboro: $13.55Meservey: $13.43Leland: $13.31Calumet: $13.16Portsmouth: $13.05Clutier: $13.03Silver City: $12.87Delaware: $12.86Patterson: $12.84Martelle: $12.83Clemons: $12.69Blencoe: $12.57Millersburg: $12.40Aurora: $12.40Bridgewater: $12.29Cushing: $12.18Hanlontown: $12.17Stout: $12.14Webb: $12.10Paton: $12.09Decatur: $12.08Rembrandt: $12.03Shambaugh: $11.98Lone Rock: $11.92East Peru: $11.89New Providence: $11.88Henderson: $11.85Parnell: $11.78Reasnor: $11.76Ledyard: $11.74Joice: $11.72Cantril: $11.69Wadena: $11.65Exline: $11.60Beaman: $11.54College Springs: $11.44Renwick: $11.16Linn Grove: $11.15Dundee: $11.14Randolph: $11.08Leighton: $11.07Rake: $11.05Somers: $10.99Frederika: $10.99Havelock: $10.95Alexander: $10.90Goose Lake: $10.89Lambs Grove: $10.78Wallingford: $10.75Woden: $10.68Cleghorn: $10.49Barnes City: $10.44Stockton: $10.37Randall: $10.35Dedham: $10.28Deloit: $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: $9.65Rutland: $9.65Van Wert: $9.62Rock Falls: $9.61Kirkville: $9.59Luxemburg: $9.58Superior: $9.58Rippey: $9.42Larrabee: $9.41Hamilton: $9.35Floris: $9.29Mitchell: $9.22Westphalia: $9.18Elberon: $9.16Dixon: $9.03Blairsburg: $8.93Prairieburg: $8.91Oakville: $8.89Welton: $8.86Archer: $8.84Luther: $8.83Harvey: $8.71Washta: $8.65Pilot Mound: $8.54Ollie: $8.44Thor: $8.38South English: $8.27Thurman: $8.26Boxholm: $8.11Fostoria: $8.10Low Moor: $8.10Westfield: $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: $7.68Bernard: $7.56Fredonia: $7.55Braddyville: $7.49Alvord: $7.41Franklin: $7.31Weldon: $7.18Brunsville: $6.95Packwood: $6.77Houghton: $6.73Williamson: $6.72Keswick: $6.49Lincoln: $6.32Gravity: $6.18Ackworth: $5.90Oakland Acres: $5.88Springbrook: $5.79Maysville: $5.77Harper: $5.29Panorama Park: $4.62Mcintire: $2.78Sherrill: $2.66Centralia: $2.41Rickardsville: $2.27New Liberty: $2.27Moorland: $8.61$2.27 lowest$25.07 highestmiddle
See all 190
#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
12Rowan$19.53118
13Chester$19.30134
14Bouton$19.25125
15Garden Grove$19.20173
16Hastings$18.95157
17Swaledale$18.62136
18Cumberland$18.42248
19Jamaica$18.24196
20Hillsboro$17.68158
21Bristow$17.39139
22Woolstock$17.26141
23Pisgah$17.09248
24Auburn$16.65253
25Prescott$16.53186
26Monmouth$16.41129
27Blockton$16.37123
28Montour$16.37199
29Geneva$16.25137
30Deep River$16.18243
31Waucoma$16.17235
32Little Sioux$15.74170
33Moorhead$15.68186
34Onslow$15.63198
35Linden$15.62206
36Woodburn$15.59133
37Kamrar$15.47178
38Greeley$15.23216
39Goodell$15.16139
40Riverton$14.94243
41Marathon$14.89221
42Ladora$14.74223
43Magnolia$14.68194
44Bagley$14.63230
45Davis City$14.45178
46Lucas$14.40176
47Crystal Lake$14.36243
48Westgate$14.05190
49Palmer$13.89137
50Kellerton$13.60241
51Quimby$13.58245
52Ayrshire$13.55128
53Searsboro$13.55129
54Meservey$13.43212
55Leland$13.31240
56Calumet$13.16144
57Portsmouth$13.05187
58Clutier$13.03209
59Silver City$12.87244
60Delaware$12.86139
61Patterson$12.84176
62Martelle$12.83250
63Clemons$12.69135
64Blencoe$12.57223
65Millersburg$12.40135
66Aurora$12.40165
67Bridgewater$12.29145
68Cushing$12.18225
69Hanlontown$12.17200
70Stout$12.14194
71Webb$12.10139
72Paton$12.09217
73Decatur$12.08174
74Rembrandt$12.03199
75Shambaugh$11.98161
76Lone Rock$11.92143
77East Peru$11.89119
78New Providence$11.88233
79Henderson$11.85140
80Parnell$11.78190
81Reasnor$11.76157
82Ledyard$11.74118
83Joice$11.72206
84Cantril$11.69224
85Wadena$11.65201
86Exline$11.60157
87Beaman$11.54155
88College Springs$11.44172
89Renwick$11.16228
90Linn Grove$11.15155
91Dundee$11.14193
92Randolph$11.08183
93Leighton$11.07153
94Rake$11.05179
95Somers$10.99121
96Frederika$10.99206
97Havelock$10.95127
98Alexander$10.90165
99Goose Lake$10.89250
100Lambs Grove$10.78174
101Wallingford$10.75154
102Woden$10.68183
103Cleghorn$10.49235
104Barnes City$10.44152
105Stockton$10.37171
106Randall$10.35156
107Dedham$10.28221
108Deloit$10.28246
109Meriden$10.28175
110Drakesville$10.24170
111Hancock$10.13199
112La Motte$10.09235
113Melvin$10.05196
114Defiance$10.05248
115Barnum$9.96186
116Panama$9.85234
117Grafton$9.83212
118Clare$9.81133
119Tingley$9.81146
120Ionia$9.65220
121Rutland$9.65116
122Van Wert$9.62175
123Rock Falls$9.61143
124Kirkville$9.59159
125Luxemburg$9.58240
126Superior$9.58127
127Rippey$9.42217
128Larrabee$9.41116
129Hamilton$9.35125
130Floris$9.29119
131Mitchell$9.22118
132Westphalia$9.18133
133Elberon$9.16178
134Dixon$9.03204
135Blairsburg$8.93175
136Prairieburg$8.91156
137Oakville$8.89198
138Welton$8.86124
139Archer$8.84116
140Luther$8.83147
141Harvey$8.71242
142Washta$8.65206
143Moorland$8.61169
144Pilot Mound$8.54155
145Ollie$8.44196
146Thor$8.38182
147South English$8.27196
148Thurman$8.26162
149Boxholm$8.11177
150Fostoria$8.10229
151Low Moor$8.10242
152Westfield$8.10121
153Laurel$8.10214
154Lineville$8.10194
155Vincent$8.09125
156Lockridge$7.92245
157Mount Auburn$7.86162
158Haverhill$7.86164
159Grand River$7.86192
160Olds$7.86174
161Castalia$7.86141
162Dickens$7.86146
163Rose Hill$7.86156
164West Chester$7.82147
165Mcclelland$7.79147
166Lidderdale$7.68162
167Bernard$7.56117
168Fredonia$7.55227
169Braddyville$7.49142
170Alvord$7.41216
171Franklin$7.31133
172Weldon$7.18134
173Brunsville$6.95128
174Packwood$6.77186
175Houghton$6.73129
176Williamson$6.72126
177Keswick$6.49238
178Lincoln$6.32119
179Gravity$6.18149
180Ackworth$5.90117
181Oakland Acres$5.88178
182Springbrook$5.79145
183Maysville$5.77155
184Harper$5.29117
185Panorama Park$4.62142
186Mcintire$2.78115
187Sherrill$2.66176
188Centralia$2.41117
189Rickardsville$2.27204
190New Liberty$2.27141

The $8.10 limit

Moorland’s general levy is $8.13 per $1,000 of taxable value in FY27, $0.03 above the limit; it has to come down in steps.4 198 of 934 Iowa cities have a higher general levy. All cities.

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

Outside the limit: $0.48 more5

  • Total Employee Benefit Levies$0.30 · $2,231
  • Liability, property & self insurance costs$0.11 · $856
  • Support of a Local Emerg. Mgmt. Comm.$0.07 · $527

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$61,14294%
  • Total Employee Benefit Levies$2,2313%
  • Liability, property & self insurance costs$8561%
  • Support of a Local Emerg. Mgmt. Comm.$5271%

Budget and spending

Reading a local budget

Where each dollar of Moorland’s budget goes, FY26

Business Type / Enterprise: 35¢ of every dollar35¢Public Works: 29¢ of every dollar29¢General Government: 13¢ of every dollar13¢Public Safety: 9¢ of every dollar9¢Capital Projects: 9¢ of every dollar9¢Everything else: 5¢ 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 188 Iowa cities closest in size (120–250 people).

Where it goesOf each dollarCities this size (188)
Business Type / Enterprise35¢30¢
Public Works29¢25¢
General Government13¢22¢
Public Safety9¢9¢
Capital Projects9¢2¢
Everything else5¢10¢

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$70,80043%
  • General Government$38,58024%
  • Capital Projects$22,47314%
  • Public Safety$15,62110%
  • Culture and Recreation$12,7508%
  • Community and Economic Development$2,2491%
  • Health and Social Services$1,4001%

The state’s FY27 file doesn’t include business type / enterprise yet ($84,795 in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$51,000$55,047
Public Safety$7,771$7,611
Health and Social Services$2,000$1,140
General Government$24,480$24,315
Debt Service$0$0
Culture and Recreation$8,225$15,177
Community and Economic Development$1,602$0
Capital Projects$0$0
Business Type / Enterprise$40,000$25,730

What it spent each year

FY24 left out6

$176,475

Debt, reserves and audits

How local debt works · What an audit tells you

What Moorland owes

No debt at June 30, 2026.7

$140,000
$0
June 30OwedPer resident
2026$0$0
2025$0$0
2024$0$0
2023$0$0
2022$0$0
2021$0$0
2020$0$0
2019$0$0
2018$0$0
2017$0$0
2016$20,000$119
2015$40,000$238
2014$60,000$357
2013$0$0
2012$0$0
2011$110,000$655
2010$140,000$833
Show the numbers
June 30OwedPer resident
2026$0$0
2025$0$0
2024$0$0
2023$0$0
2022$0$0
2021$0$0
2020$0$0
2019$0$0
2018$0$0
2017$0$0
2016$20,000$119
2015$40,000$238
2014$60,000$357
2013$0$0
2012$0$0
2011$110,000$655
2010$140,000$833

Down 100% since 2010.

The 5% limit8

General obligation debt is $0, 0% of the limit of about $721,980 (5% of $14.4M, the full value of its taxable property in 2024).

Money in reserve

The state’s budget files don’t include cities’ fund balances9. Moorland’s latest audit has them: Periodic Examination, period ending Friday, June 30, 2023 (PDF).

Audits10

The latest: Periodic Examination for the period ending Friday, June 30, 2023 (PDF), released Monday, February 5, 2024, by a CPA firm.

2 earlier reports for Moorland

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: $15,360 in FY25, up 9% since FY19 while prices rose 25%, so it buys 13% less. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$14,954$14,911$15,280$15,360

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.

$6,691
$0
    YearGrants and projects
    FY19$6,691
    FY20$892
    FY21$0
    FY22$0
    FY23$0
    FY24$0
    FY25$0
    Show the numbers
    YearGrants and projects
    FY19$6,691
    FY20$892
    FY21$0
    FY22$0
    FY23$0
    FY24$0
    FY25$0

    Has it kept up with prices?

    Each source from FY19 to FY25, after inflation.

    • Road Use Tax (streets)−13%$14,044 → $15,360, up 9% since FY19 while prices rose 25%, so it buys 13% 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 34% since FY19 while prices rose 25%, so it buys 7% more.

    $33,116
    $32,270

    Federal grants, for comparison: $11,663 in FY23.

    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 Moorland; 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.

    • Moorland City Council At-Large (2 seats)
      Now held by Deb Rauhauser, Delia Hoffman
    • Moorland Mayor
      Now held by Brad Hoffman

    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

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

    U.S. House:District 4

    Webster CountyPrairie Valley schools