Who runs it
The city council passes ordinances, adopts the budget and sets the city’s property tax.
- Jamie K. SmithCastalia Mayor · elected November 4, 2025
- Randall L. EllisCastalia City Council At-Large · elected November 4, 2025
- Thomas SchultzCastalia City Council At-Large · elected November 4, 2025
- Ben MartinCastalia City Council At-Large · elected November 7, 2023
- Dennis E. WilkinsCastalia City Council At-Large · elected November 7, 2023
- Wayne CorlettCastalia 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 Castalia
Homes and businesses in most of Castalia pay a combined $31.37 per $1,000 of taxable value (FY27). They pay it all to the Winneshiek County treasurer, who passes each government its share; the city sets and gets only its own piece, $7.86. Estimate your bill.
- Postville schools$13.4243%
- City of Castalia$7.8625%
- Winneshiek County$7.3623%
- Winneshiek Medical Center$1.083%
- Northeast Iowa Community College$1.043%
- Winneshiek County Assessor$0.421%
- Winneshiek County Extension (ISU Extension and Outreach)$0.18<1%
Rates over time
Per $1,000 of taxable value: the typical combined rate people in Castalia pay, and the city government’s own piece of it.
| Year | Combined | City’s own |
|---|---|---|
| FY20 | $29.82 | $8.10 |
| FY21 | $30.26 | $8.10 |
| FY22 | $31.29 | $8.10 |
| FY23 | $31.54 | $8.10 |
| FY24 | $31.89 | $8.10 |
| FY25 | $31.54 | $8.10 |
| FY26 | $31.67 | $8.10 |
| FY27 | $31.37 | $7.86 |
Show the numbers
| Year | Combined | City’s own |
|---|---|---|
| FY20 | $29.82 | $8.10 |
| FY21 | $30.26 | $8.10 |
| FY22 | $31.29 | $8.10 |
| FY23 | $31.54 | $8.10 |
| FY24 | $31.89 | $8.10 |
| FY25 | $31.54 | $8.10 |
| FY26 | $31.67 | $8.10 |
| FY27 | $31.37 | $7.86 |
Compared with places this size3
Castalia’s city property tax rate of $7.86 per $1,000 is the 33rd lowest of 173 Iowa cities with 90–210 people. The middle of the group is $10.68.
See all 173
| # | 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 | Chelsea | $21.61 | 207 |
| 7 | Smithland | $21.12 | 184 |
| 8 | Volga | $20.23 | 200 |
| 9 | Coin | $19.59 | 171 |
| 10 | Rowan | $19.53 | 118 |
| 11 | Chester | $19.30 | 134 |
| 12 | Bouton | $19.25 | 125 |
| 13 | Ricketts | $19.22 | 105 |
| 14 | Garden Grove | $19.20 | 173 |
| 15 | Hastings | $18.95 | 157 |
| 16 | Swaledale | $18.62 | 136 |
| 17 | Jamaica | $18.24 | 196 |
| 18 | Hillsboro | $17.68 | 158 |
| 19 | Bristow | $17.39 | 139 |
| 20 | Woolstock | $17.26 | 141 |
| 21 | Prescott | $16.53 | 186 |
| 22 | Monmouth | $16.41 | 129 |
| 23 | Blockton | $16.37 | 123 |
| 24 | Montour | $16.37 | 199 |
| 25 | Geneva | $16.25 | 137 |
| 26 | Waterville | $16.25 | 112 |
| 27 | Little Sioux | $15.74 | 170 |
| 28 | Moorhead | $15.68 | 186 |
| 29 | Onslow | $15.63 | 198 |
| 30 | Linden | $15.62 | 206 |
| 31 | Woodburn | $15.59 | 133 |
| 32 | Kamrar | $15.47 | 178 |
| 33 | Goodell | $15.16 | 139 |
| 34 | Marne | $15.03 | 109 |
| 35 | Baldwin | $14.91 | 99 |
| 36 | Magnolia | $14.68 | 194 |
| 37 | Davis City | $14.45 | 178 |
| 38 | Lucas | $14.40 | 176 |
| 39 | Westgate | $14.05 | 190 |
| 40 | Palmer | $13.89 | 137 |
| 41 | Ayrshire | $13.55 | 128 |
| 42 | Searsboro | $13.55 | 129 |
| 43 | Ferguson | $13.53 | 98 |
| 44 | Lanesboro | $13.53 | 112 |
| 45 | Calumet | $13.16 | 144 |
| 46 | Portsmouth | $13.05 | 187 |
| 47 | Clutier | $13.03 | 209 |
| 48 | Delaware | $12.86 | 139 |
| 49 | Patterson | $12.84 | 176 |
| 50 | Clemons | $12.69 | 135 |
| 51 | Millersburg | $12.40 | 135 |
| 52 | Aurora | $12.40 | 165 |
| 53 | Bridgewater | $12.29 | 145 |
| 54 | Hanlontown | $12.17 | 200 |
| 55 | Stout | $12.14 | 194 |
| 56 | Arion | $12.14 | 99 |
| 57 | Webb | $12.10 | 139 |
| 58 | Decatur | $12.08 | 174 |
| 59 | Rembrandt | $12.03 | 199 |
| 60 | Shambaugh | $11.98 | 161 |
| 61 | Lone Rock | $11.92 | 143 |
| 62 | East Peru | $11.89 | 119 |
| 63 | Henderson | $11.85 | 140 |
| 64 | Parnell | $11.78 | 190 |
| 65 | Reasnor | $11.76 | 157 |
| 66 | Morley | $11.74 | 94 |
| 67 | Ledyard | $11.74 | 118 |
| 68 | Joice | $11.72 | 206 |
| 69 | Toronto | $11.68 | 101 |
| 70 | Wadena | $11.65 | 201 |
| 71 | Exline | $11.60 | 157 |
| 72 | Beaman | $11.54 | 155 |
| 73 | College Springs | $11.44 | 172 |
| 74 | Melrose | $11.27 | 110 |
| 75 | Linn Grove | $11.15 | 155 |
| 76 | Dundee | $11.14 | 193 |
| 77 | Randolph | $11.08 | 183 |
| 78 | Leighton | $11.07 | 153 |
| 79 | Rake | $11.05 | 179 |
| 80 | Masonville | $11.00 | 98 |
| 81 | Somers | $10.99 | 121 |
| 82 | Frederika | $10.99 | 206 |
| 83 | Havelock | $10.95 | 127 |
| 84 | Alexander | $10.90 | 165 |
| 85 | Lambs Grove | $10.78 | 174 |
| 86 | Wallingford | $10.75 | 154 |
| 87 | Woden | $10.68 | 183 |
| 88 | Pacific Junction | $10.56 | 99 |
| 89 | Barnes City | $10.44 | 152 |
| 90 | Stockton | $10.37 | 171 |
| 91 | Randall | $10.35 | 156 |
| 92 | Meriden | $10.28 | 175 |
| 93 | Drakesville | $10.24 | 170 |
| 94 | North Washington | $10.23 | 107 |
| 95 | Dawson | $10.19 | 110 |
| 96 | Hancock | $10.13 | 199 |
| 97 | Melvin | $10.05 | 196 |
| 98 | Barnum | $9.96 | 186 |
| 99 | Clare | $9.81 | 133 |
| 100 | Tingley | $9.81 | 146 |
| 101 | Rutland | $9.65 | 116 |
| 102 | Van Wert | $9.62 | 175 |
| 103 | Rock Falls | $9.61 | 143 |
| 104 | Kirkville | $9.59 | 159 |
| 105 | Superior | $9.58 | 127 |
| 106 | Webster | $9.55 | 94 |
| 107 | Martinsburg | $9.49 | 109 |
| 108 | Larrabee | $9.41 | 116 |
| 109 | Hamilton | $9.35 | 125 |
| 110 | Floris | $9.29 | 119 |
| 111 | Mitchell | $9.22 | 118 |
| 112 | Westphalia | $9.18 | 133 |
| 113 | Elberon | $9.16 | 178 |
| 114 | Dixon | $9.03 | 204 |
| 115 | Blairsburg | $8.93 | 175 |
| 116 | Prairieburg | $8.91 | 156 |
| 117 | Oakville | $8.89 | 198 |
| 118 | Welton | $8.86 | 124 |
| 119 | Archer | $8.84 | 116 |
| 120 | Luther | $8.83 | 147 |
| 121 | Fraser | $8.81 | 107 |
| 122 | Macksburg | $8.81 | 103 |
| 123 | Washta | $8.65 | 206 |
| 124 | Moorland | $8.61 | 169 |
| 125 | Pilot Mound | $8.54 | 155 |
| 126 | Ollie | $8.44 | 196 |
| 127 | Thor | $8.38 | 182 |
| 128 | Andover | $8.28 | 106 |
| 129 | South English | $8.27 | 196 |
| 130 | Thurman | $8.26 | 162 |
| 131 | Boxholm | $8.11 | 177 |
| 132 | Rome | $8.10 | 112 |
| 133 | Westfield | $8.10 | 121 |
| 134 | Lineville | $8.10 | 194 |
| 135 | Vincent | $8.09 | 125 |
| 136 | Morrison | $7.86 | 101 |
| 137 | Mount Auburn | $7.86 | 162 |
| 138 | Haverhill | $7.86 | 164 |
| 139 | Grand River | $7.86 | 192 |
| 140 | Olds | $7.86 | 174 |
| 141 | Castalia | $7.86 | 141 |
| 142 | Dickens | $7.86 | 146 |
| 143 | Rose Hill | $7.86 | 156 |
| 144 | West Chester | $7.82 | 147 |
| 145 | Cromwell | $7.81 | 104 |
| 146 | Mcclelland | $7.79 | 147 |
| 147 | Arispe | $7.71 | 95 |
| 148 | Luzerne | $7.69 | 111 |
| 149 | Lidderdale | $7.68 | 162 |
| 150 | Westwood | $7.67 | 96 |
| 151 | Bernard | $7.56 | 117 |
| 152 | Braddyville | $7.49 | 142 |
| 153 | Franklin | $7.31 | 133 |
| 154 | Weldon | $7.18 | 134 |
| 155 | Brunsville | $6.95 | 128 |
| 156 | Packwood | $6.77 | 186 |
| 157 | Houghton | $6.73 | 129 |
| 158 | Williamson | $6.72 | 126 |
| 159 | Lincoln | $6.32 | 119 |
| 160 | Gravity | $6.18 | 149 |
| 161 | Ackworth | $5.90 | 117 |
| 162 | Oakland Acres | $5.88 | 178 |
| 163 | Springbrook | $5.79 | 145 |
| 164 | Maysville | $5.77 | 155 |
| 165 | Harper | $5.29 | 117 |
| 166 | Panorama Park | $4.62 | 142 |
| 167 | Keomah Village | $3.15 | 107 |
| 168 | Mcintire | $2.78 | 115 |
| 169 | Sherrill | $2.66 | 176 |
| 170 | Centralia | $2.41 | 117 |
| 171 | Rickardsville | $2.27 | 204 |
| 172 | New Liberty | $2.27 | 141 |
| 173 | North Buena Vista | $1.78 | 107 |
The $8.10 limit
Castalia’s general levy is $7.86 per $1,000 of taxable value in FY27, $0.24 below the limit.4 623 of 934 Iowa cities have a higher general levy. All cities.
FY23 $8.10 · FY24 $8.10 · FY25 $8.10 · FY26 $8.10 · FY27 $7.86 (before FY25, the general levy alone)
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.
Budget and spending
Where each dollar of Castalia’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 173 Iowa cities closest in size (90–210 people).
| Where it goes | Of each dollar | Cities this size (173) |
|---|---|---|
| Business Type / Enterprise | 55¢ | 27¢ |
| General Government | 21¢ | 24¢ |
| Culture and Recreation | 11¢ | 8¢ |
| Public Works | 11¢ | 26¢ |
| Health and Social Services | 1¢ | <1¢ |
| Everything else | 1¢ | 11¢ |
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.
The state’s FY27 file doesn’t include business type / enterprise yet ($106,000 in FY26), so this total is low.
Budget compared with what it spent, FY23
| Function | Budget | Spent |
|---|---|---|
| Public Works | $23,400 | $10,172 |
| Public Safety | $2,200 | $195 |
| Health and Social Services | $2,000 | $865 |
| General Government | $49,000 | $31,836 |
| Debt Service | $0 | $0 |
| Culture and Recreation | $22,250 | $29,418 |
| Community and Economic Development | $1,100 | $657 |
| Capital Projects | $0 | $0 |
| Business Type / Enterprise | $90,000 | $96,967 |
What it spent each year
FY24 left out5
Debt, reserves and audits
How local debt works · What an audit tells you
What Castalia owes
$194,713 at June 30, 2026: $1,343 per resident. 484th most per resident of 939 Iowa places of its kind (the list).6
| June 30 | Owed | Per resident |
|---|---|---|
| 2026 | $194,713 | $1,343 |
| 2025 | $209,466 | $1,445 |
| 2024 | $224,123 | $1,546 |
| 2023 | $238,457 | $1,645 |
| 2022 | $252,598 | $1,742 |
| 2021 | $266,538 | $1,838 |
| 2020 | $277,872 | $1,916 |
| 2019 | $287,634 | $1,984 |
| 2018 | $297,835 | $2,054 |
| 2017 | $307,824 | $2,123 |
| 2016 | $317,610 | $2,190 |
| 2015 | $327,200 | $2,257 |
| 2014 | $225,362 | $1,554 |
| 2013 | $228,828 | $1,578 |
| 2012 | $233,666 | $1,611 |
| 2011 | $236,766 | $1,633 |
| 2010 | $240,494 | $1,659 |
Show the numbers
| June 30 | Owed | Per resident |
|---|---|---|
| 2026 | $194,713 | $1,343 |
| 2025 | $209,466 | $1,445 |
| 2024 | $224,123 | $1,546 |
| 2023 | $238,457 | $1,645 |
| 2022 | $252,598 | $1,742 |
| 2021 | $266,538 | $1,838 |
| 2020 | $277,872 | $1,916 |
| 2019 | $287,634 | $1,984 |
| 2018 | $297,835 | $2,054 |
| 2017 | $307,824 | $2,123 |
| 2016 | $317,610 | $2,190 |
| 2015 | $327,200 | $2,257 |
| 2014 | $225,362 | $1,554 |
| 2013 | $228,828 | $1,578 |
| 2012 | $233,666 | $1,611 |
| 2011 | $236,766 | $1,633 |
| 2010 | $240,494 | $1,659 |
Down 19% since 2010.
The 5% limit7
General obligation debt is $0, 0% of the limit of about $414,160 (5% of $8.3M, the full value of its taxable property in 2024).
2 obligations at June 30, 2026
| Kind | For | Paid off by | Owed |
|---|---|---|---|
| Loans | This debt is funding the construction of a sewer system in Castalia | 2040 | $148,713 |
| Revenue Bonds | updating current pump house with new equipment and adding a generator | 2033 | $46,000 |
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 balances8. Castalia’s latest audit has them: Periodic Examination, period ending Tuesday, June 30, 2026 (PDF).
Audits9
The latest: Periodic Examination for the period ending Tuesday, June 30, 2026 (PDF), released Wednesday, November 4, 2026, by a CPA firm.
The report has no Schedule of Findings Iowa Funnel could read.
1 earlier report for Castalia
- Periodic Examination, period ending Saturday, June 30, 2018Thursday, December 27, 2018
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: $12,356 in FY25, down 11% since FY19 while prices rose 25%, so it buys 29% less. Grants are below.
Show the numbers
| Source | FY22 | FY23 | FY24 | FY25 |
|---|---|---|---|---|
| Road Use Tax (streets) | $12,825 | $12,000 | $12,289 | $12,356 |
Has it kept up with prices?
Each source from FY19 to FY25, after inflation.
- Road Use Tax (streets)−29%$13,819 → $12,356, down 11% since FY19 while prices rose 25%, so it buys 29% 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 16% since FY19 while prices rose 25%, so it buys 8% less.
Federal grants, for comparison: $11,812 in FY23.
Business awards
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 · 2
2 seats: the top 2 win.
- Randall L. Ellis Winner1950.0%
- Thomas Schultz Winner1950.0%
- Jamie K. Smith Unopposed15100.0%
Local races from civicAPI and county auditors for Castalia; 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.
- Castalia City Council At-Large (3 seats)Now held by Ben Martin, Dennis E. Wilkins, Wayne Corlett
- Castalia MayorNow held by Jamie K. Smith
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.
Related places
At the Statehouse and in Congress14
Mike Klimesh (Sen. 32)Michael R. Bergan (Rep. 63)
U.S. House:District 2