Local taxes › Webster County › Otho

City

Otho

Webster County · How cities work

$3,260 a yearproperty tax on a $200,000 home here, FY27, for every local government ($38.75 per $1,000 of taxable value)1
$1,250 a yearof that goes to the city ($14.82 per $1,000)
$124,178property taxes the city levies, FY27
$3.1Mcity 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.

  • Joseph HayesOtho Mayor · elected November 4, 2025
  • Missy EwingOtho City Council At-Large · elected November 4, 2025
  • Sherry AckermanOtho City Council At-Large · elected November 4, 2025
  • Travis RoachOtho City Council At-Large · elected November 4, 2025
  • Brant T. FarrandOtho City Council At-Large · elected November 7, 2023
  • Mike MontgomeryOtho 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 Otho

Homes and businesses in most of Otho pay a combined $38.75 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, $14.82. Estimate your bill.

Rates over time

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

YearCombinedCity’s own
FY20$39.77$15.63
FY21$38.38$14.23
FY22$37.81$14.02
FY23$35.70$12.04
FY24$33.06$9.04
FY25$34.12$10.60
FY26$35.60$10.81
FY27$38.75$14.82
Show the numbers
YearCombinedCity’s own
FY20$39.77$15.63
FY21$38.38$14.23
FY22$37.81$14.02
FY23$35.70$12.04
FY24$33.06$9.04
FY25$34.12$10.60
FY26$35.60$10.81
FY27$38.75$14.82

Compared with places this size3

Otho’s city property tax rate of $14.82 per $1,000 is the 49th highest of 179 Iowa cities with 280–630 people. The middle of the group is $12.88.

Stanhope: $29.10Rolfe: $22.67Elliott: $21.61Charter Oak: $21.32Oxford Junction: $20.84Earling: $20.47Pomeroy: $19.60Fort Atkinson: $19.19Salem: $19.15Dumont: $19.04Massena: $18.23Swea 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: $16.95Mccallsburg: $16.58Whittemore: $16.54Irwin: $16.46Titonka: $16.45Early: $16.35Truro: $16.34Lewis: $16.25Duncombe: $16.10Bayard: $16.05Scranton: $16.01Granville: $16.00Minden: $15.77Minburn: $15.75Peterson: $15.27Russell: $15.18Stanwood: $15.12Zearing: $14.99Arlington: $14.98Maynard: $14.85Plainfield: $14.84Ryan: $14.84Wyoming: $14.81Humeston: $14.80Hopkinton: $14.79Gilmore City: $14.60Sabula: $14.38Garrison: $14.38Lorimor: $14.36Collins: $14.32Clermont: $14.30Kimballton: $14.27Moulton: $14.25Ocheyedan: $14.22Garwin: $14.08Farragut: $14.07Mystic: $14.01Lime Springs: $13.95Dow City: $13.94Wesley: $13.91Diagonal: $13.91Bussey: $13.83Mondamin: $13.82Livermore: $13.78Fertile: $13.70Albion: $13.58Lamont: $13.57New Albin: $13.55Persia: $13.41Lawler: $13.39Lacona: $13.38Ute: $13.26New Market: $13.25Plymouth: $13.21Bennett: $13.16Quasqueton: $13.12Farmington: $13.10Anthon: $13.05Little Rock: $13.03Lehigh: $12.97Menlo: $12.92Templeton: $12.91Brighton: $12.88Goldfield: $12.73Delmar: $12.68Galva: $12.68Badger: $12.67Martensdale: $12.63Williams: $12.57Norway: $12.53Everly: $12.51Mccausland: $12.45Spillville: $12.40Modale: $12.34Mingo: $12.31Brandon: $12.29Moravia: $12.27Bonaparte: $12.17Hawkeye: $12.11Colesburg: $11.97Liscomb: $11.96Thornton: $11.86Runnells: $11.79Allerton: $11.72Atalissa: $11.71Kelley: $11.69Orient: $11.66Ellsworth: $11.57Cincinnati: $11.57Terril: $11.48Westside: $11.45Churdan: $11.31Miles: $11.28Arcadia: $11.23Milton: $10.98Ireton: $10.93New Vienna: $10.91Letts: $10.91Birmingham: $10.87Charlotte: $10.86Richland: $10.82Grand Mound: $10.78Batavia: $10.77Riverdale: $10.67Bode: $10.64Union: $10.58Calamus: $10.47Lovilia: $10.46Danbury: $10.43Radcliffe: $10.37Stacyville: $10.36Andrew: $10.22Royal: $10.20Bronson: $10.14Rudd: $10.13Floyd: $10.02What Cheer: $10.01Cumming: $9.85Breda: $9.80Lynnville: $9.68Salix: $9.63Farnhamville: $9.18Middletown: $9.16Alleman: $9.12Lester: $8.94Ainsworth: $8.62Gilman: $8.10Grandview: $8.10Kellogg: $8.10Lost Nation: $8.10Nichols: $8.10Luana: $7.98Agency: $7.94Delhi: $7.81Klemme: $7.74Beacon: $7.56Sheldahl: $7.56Worthington: $7.50Marquette: $7.08Columbus City: $6.94Donahue: $6.83Keystone: $6.80Libertyville: $6.60Crawfordsville: $6.44New Virginia: $5.97Holy Cross: $5.91Conesville: $5.86University Park: $5.27Orleans: $4.13Maharishi Vedic City: $3.87Wahpeton: $3.19West Okoboji: $2.92Otho: $14.82$2.92 lowest$29.10 highestmiddle
See all 179
#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
8Fort Atkinson$19.19300
9Salem$19.15380
10Dumont$19.04614
11Massena$18.23352
12Swea City$18.04545
13Elma$17.82493
14Callender$17.78361
15Casey$17.72387
16Dows$17.70509
17New Hartford$17.69555
18Vail$17.66383
19Ringsted$17.65346
20Emerson$17.54401
21Murray$17.44609
22Thompson$17.25478
23Ashton$17.17434
24Pierson$17.12335
25Burt$17.10404
26Latimer$16.96477
27Lohrville$16.95366
28Mccallsburg$16.58356
29Whittemore$16.54478
30Irwin$16.46320
31Titonka$16.45491
32Early$16.35571
33Truro$16.34515
34Lewis$16.25358
35Duncombe$16.10374
36Bayard$16.05402
37Scranton$16.01496
38Granville$16.00302
39Minden$15.77581
40Minburn$15.75317
41Peterson$15.27321
42Russell$15.18475
43Stanwood$15.12612
44Zearing$14.99508
45Arlington$14.98415
46Maynard$14.85466
47Plainfield$14.84392
48Ryan$14.84348
49Otho$14.82417
50Wyoming$14.81526
51Humeston$14.80472
52Hopkinton$14.79622
53Gilmore City$14.60484
54Sabula$14.38498
55Garrison$14.38345
56Lorimor$14.36377
57Collins$14.32503
58Clermont$14.30571
59Kimballton$14.27281
60Moulton$14.25596
61Ocheyedan$14.22424
62Garwin$14.08469
63Farragut$14.07480
64Mystic$14.01318
65Lime Springs$13.95467
66Dow City$13.94477
67Wesley$13.91382
68Diagonal$13.91331
69Bussey$13.83378
70Mondamin$13.82335
71Livermore$13.78382
72Fertile$13.70300
73Albion$13.58444
74Lamont$13.57429
75New Albin$13.55435
76Persia$13.41292
77Lawler$13.39392
78Lacona$13.38336
79Ute$13.26326
80New Market$13.25381
81Plymouth$13.21368
82Bennett$13.16330
83Quasqueton$13.12587
84Farmington$13.10583
85Anthon$13.05534
86Little Rock$13.03447
87Lehigh$12.97395
88Menlo$12.92347
89Templeton$12.91337
90Brighton$12.88592
91Goldfield$12.73617
92Delmar$12.68541
93Galva$12.68416
94Badger$12.67540
95Martensdale$12.63413
96Williams$12.57299
97Norway$12.53463
98Everly$12.51570
99Mccausland$12.45314
100Spillville$12.40371
101Modale$12.34284
102Mingo$12.31314
103Brandon$12.29331
104Moravia$12.27625
105Bonaparte$12.17357
106Hawkeye$12.11429
107Colesburg$11.97379
108Liscomb$11.96292
109Thornton$11.86394
110Runnells$11.79467
111Allerton$11.72432
112Atalissa$11.71287
113Kelley$11.69312
114Orient$11.66363
115Ellsworth$11.57495
116Cincinnati$11.57280
117Terril$11.48310
118Westside$11.45283
119Churdan$11.31359
120Miles$11.28400
121Arcadia$11.23588
122Milton$10.98395
123Ireton$10.93571
124New Vienna$10.91384
125Letts$10.91358
126Birmingham$10.87371
127Charlotte$10.86386
128Richland$10.82532
129Grand Mound$10.78608
130Batavia$10.77434
131Riverdale$10.67385
132Bode$10.64304
133Union$10.58378
134Calamus$10.47348
135Lovilia$10.46456
136Danbury$10.43315
137Radcliffe$10.37540
138Stacyville$10.36436
139Andrew$10.22374
140Royal$10.20379
141Bronson$10.14294
142Rudd$10.13339
143Floyd$10.02297
144What Cheer$10.01595
145Cumming$9.85527
146Breda$9.80492
147Lynnville$9.68382
148Salix$9.63303
149Farnhamville$9.18364
150Middletown$9.16365
151Alleman$9.12439
152Lester$8.94309
153Ainsworth$8.62511
154Gilman$8.10530
155Grandview$8.10431
156Kellogg$8.10597
157Lost Nation$8.10425
158Nichols$8.10317
159Luana$7.98303
160Agency$7.94623
161Delhi$7.81438
162Klemme$7.74429
163Beacon$7.56434
164Sheldahl$7.56312
165Worthington$7.50374
166Marquette$7.08434
167Columbus City$6.94385
168Donahue$6.83336
169Keystone$6.80616
170Libertyville$6.60278
171Crawfordsville$6.44278
172New Virginia$5.97499
173Holy Cross$5.91348
174Conesville$5.86350
175University Park$5.27476
176Orleans$4.13503
177Maharishi Vedic City$3.87290
178Wahpeton$3.19337
179West Okoboji$2.92311

The $8.10 limit

Otho’s general levy is $8.37 per $1,000 of taxable value in FY27, $0.27 above the limit; it has to come down in steps.4 66 of 934 Iowa cities have a higher general levy. All cities.

FY23 $8.10 · FY24 $8.10 · FY25 $8.37 · FY26 $8.37 · FY27 $8.37 (before FY25, the general levy alone)

Outside the limit: $6.45 more5

  • Total Employee Benefit Levies$3.51 · $29,278
  • Liability, property & self insurance costs$2.20 · $18,313
  • Capital Projects (Capital Improv. Reserve)$0.68 · $5,626
  • Support of a Local Emerg. Mgmt. Comm.$0.06 · $515

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$69,76056%
  • Total Employee Benefit Levies$29,27824%
  • Liability, property & self insurance costs$18,31315%
  • Capital Projects (Capital Improv. Reserve)$5,6265%
  • Support of a Local Emerg. Mgmt. Comm.$5150%

Budget and spending

Reading a local budget

Where each dollar of Otho’s budget goes, FY26

Business Type / Enterprise: 30¢ of every dollar30¢Public Safety: 28¢ of every dollar28¢Public Works: 16¢ of every dollar16¢General Government: 15¢ of every dollar15¢Debt Service: 6¢ of every dollarEverything 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 178 Iowa cities closest in size (280–630 people).

Where it goesOf each dollarCities this size (178)
Business Type / Enterprise30¢39¢
Public Safety28¢8¢
Public Works16¢19¢
General Government15¢15¢
Debt Service6¢4¢
Everything else5¢9¢

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$2.8M89%
  • Public Safety$140,8615%
  • Public Works$88,1503%
  • General Government$75,0562%
  • Culture and Recreation$41,3151%
  • Health and Social Services$1,6000%

The state’s FY27 file doesn’t include business type / enterprise yet ($173,000 in FY26), so this total is low.

Budget compared with what it spent, FY23
FunctionBudgetSpent
Public Works$111,425$111,953
Public Safety$104,379$151,802
Health and Social Services$2,000$1,230
General Government$62,335$56,371
Debt Service$37,715$37,713
Culture and Recreation$40,155$37,126
Community and Economic Development$0$0
Capital Projects$0$37,176
Business Type / Enterprise$172,500$189,183

What it spent each year

FY24 left out6

$1.1M

Debt, reserves and audits

How local debt works · What an audit tells you

What Otho owes

No debt at June 30, 2026.7

$315,000
$0
June 30OwedPer resident
2026$0$0
2025$0$0
2024$180,000$420
2023$210,000$490
2022$239,000$557
2021$268,000$625
2020$292,000$681
2019$315,000$734
2018$165,000$385
2017$180,000$420
2016$195,000$455
2015$210,000$490
2014$225,000$524
2013$245,165$571
2012$264,288$616
2011$83,457$195
2010$95,000$221
Show the numbers
June 30OwedPer resident
2026$0$0
2025$0$0
2024$180,000$420
2023$210,000$490
2022$239,000$557
2021$268,000$625
2020$292,000$681
2019$315,000$734
2018$165,000$385
2017$180,000$420
2016$195,000$455
2015$210,000$490
2014$225,000$524
2013$245,165$571
2012$264,288$616
2011$83,457$195
2010$95,000$221

Down 100% since 2010.

The 5% limit8

General obligation debt is $0, 0% of the limit of about $935,665 (5% of $18.7M, the full value of its taxable property in 2024).

Money in reserve

The state’s budget files don’t include cities’ fund balances9. Otho’s latest audit has them: Annual Examination, period ending Sunday, June 30, 2024 (PDF).

Audits10

The latest: Annual Examination for the period ending Sunday, June 30, 2024 (PDF), released Wednesday, April 2, 2025, by a CPA firm.

2 earlier reports for Otho

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: $40,411 in FY25, down 42% since FY19 while prices rose 25%, so it buys 54% less. Grants are below.

Show the numbers
SourceFY22FY23FY24FY25
Road Use Tax (streets)$62,120$40,244$39,702$40,238
Commercial and industrial tax replacement (“backfill”)$941$4,477–$173

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.

$2,499
  • State grants$2,499100%
YearGrants and projects
FY19$0
FY20$0
FY21$0
FY22$2,238
FY23$0
FY24$0
FY25$2,499
Show the numbers
YearGrants and projects
FY19$0
FY20$0
FY21$0
FY22$2,238
FY23$0
FY24$0
FY25$2,499

Has it kept up with prices?

Each source from FY19 to FY25, after inflation.

  • Road Use Tax (streets)−54%$70,019 → $40,238, down 43% since FY19 while prices rose 25%, so it buys 54% 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 27% since FY19 while prices rose 25%, so it buys 1% more.

$89,570

Federal grants, for comparison: $1 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 · 3

Local races from civicAPI and county auditors for Otho; 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.

  • Otho City Council At-Large (2 seats)
    Now held by Brant T. Farrand, Mike Montgomery
  • Otho Mayor
    Now held by Joseph Hayes

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