Local taxes › Winneshiek County › Castalia

City

Castalia

Winneshiek County · How cities work

$2,640 a yearproperty tax on a $200,000 home here, FY27, for every local government ($31.37 per $1,000 of taxable value)1
$660 a yearof that goes to the city ($7.86 per $1,000)
$32,796property taxes the city levies, FY27
$96,250city 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.

  • 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.

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.

YearCombinedCity’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
YearCombinedCity’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.

Castana: $34.13Brayton: $25.07Harris: $23.13Whitten: $22.65Soldier: $21.92Chelsea: $21.61Smithland: $21.12Volga: $20.23Coin: $19.59Rowan: $19.53Chester: $19.30Bouton: $19.25Ricketts: $19.22Garden Grove: $19.20Hastings: $18.95Swaledale: $18.62Jamaica: $18.24Hillsboro: $17.68Bristow: $17.39Woolstock: $17.26Prescott: $16.53Monmouth: $16.41Blockton: $16.37Montour: $16.37Geneva: $16.25Waterville: $16.25Little Sioux: $15.74Moorhead: $15.68Onslow: $15.63Linden: $15.62Woodburn: $15.59Kamrar: $15.47Goodell: $15.16Marne: $15.03Baldwin: $14.91Magnolia: $14.68Davis City: $14.45Lucas: $14.40Westgate: $14.05Palmer: $13.89Ayrshire: $13.55Searsboro: $13.55Ferguson: $13.53Lanesboro: $13.53Calumet: $13.16Portsmouth: $13.05Clutier: $13.03Delaware: $12.86Patterson: $12.84Clemons: $12.69Millersburg: $12.40Aurora: $12.40Bridgewater: $12.29Hanlontown: $12.17Stout: $12.14Arion: $12.14Webb: $12.10Decatur: $12.08Rembrandt: $12.03Shambaugh: $11.98Lone Rock: $11.92East Peru: $11.89Henderson: $11.85Parnell: $11.78Reasnor: $11.76Morley: $11.74Ledyard: $11.74Joice: $11.72Toronto: $11.68Wadena: $11.65Exline: $11.60Beaman: $11.54College Springs: $11.44Melrose: $11.27Linn Grove: $11.15Dundee: $11.14Randolph: $11.08Leighton: $11.07Rake: $11.05Masonville: $11.00Somers: $10.99Frederika: $10.99Havelock: $10.95Alexander: $10.90Lambs Grove: $10.78Wallingford: $10.75Woden: $10.68Pacific Junction: $10.56Barnes City: $10.44Stockton: $10.37Randall: $10.35Meriden: $10.28Drakesville: $10.24North Washington: $10.23Dawson: $10.19Hancock: $10.13Melvin: $10.05Barnum: $9.96Clare: $9.81Tingley: $9.81Rutland: $9.65Van Wert: $9.62Rock Falls: $9.61Kirkville: $9.59Superior: $9.58Webster: $9.55Martinsburg: $9.49Larrabee: $9.41Hamilton: $9.35Floris: $9.29Mitchell: $9.22Westphalia: $9.18Elberon: $9.16Dixon: $9.03Blairsburg: $8.93Prairieburg: $8.91Oakville: $8.89Welton: $8.86Archer: $8.84Luther: $8.83Fraser: $8.81Macksburg: $8.81Washta: $8.65Moorland: $8.61Pilot Mound: $8.54Ollie: $8.44Thor: $8.38Andover: $8.28South English: $8.27Thurman: $8.26Boxholm: $8.11Rome: $8.10Westfield: $8.10Lineville: $8.10Vincent: $8.09Morrison: $7.86Mount Auburn: $7.86Haverhill: $7.86Grand River: $7.86Olds: $7.86Dickens: $7.86Rose Hill: $7.86West Chester: $7.82Cromwell: $7.81Mcclelland: $7.79Arispe: $7.71Luzerne: $7.69Lidderdale: $7.68Westwood: $7.67Bernard: $7.56Braddyville: $7.49Franklin: $7.31Weldon: $7.18Brunsville: $6.95Packwood: $6.77Houghton: $6.73Williamson: $6.72Lincoln: $6.32Gravity: $6.18Ackworth: $5.90Oakland Acres: $5.88Springbrook: $5.79Maysville: $5.77Harper: $5.29Panorama Park: $4.62Keomah Village: $3.15Mcintire: $2.78Sherrill: $2.66Centralia: $2.41Rickardsville: $2.27New Liberty: $2.27North Buena Vista: $1.78Castalia: $7.86$1.78 lowest$34.13 highestmiddle
See all 173
#PlaceRate per $1,000People
1Castana$34.13103
2Brayton$25.07138
3Harris$23.13145
4Whitten$22.6598
5Soldier$21.92176
6Chelsea$21.61207
7Smithland$21.12184
8Volga$20.23200
9Coin$19.59171
10Rowan$19.53118
11Chester$19.30134
12Bouton$19.25125
13Ricketts$19.22105
14Garden Grove$19.20173
15Hastings$18.95157
16Swaledale$18.62136
17Jamaica$18.24196
18Hillsboro$17.68158
19Bristow$17.39139
20Woolstock$17.26141
21Prescott$16.53186
22Monmouth$16.41129
23Blockton$16.37123
24Montour$16.37199
25Geneva$16.25137
26Waterville$16.25112
27Little Sioux$15.74170
28Moorhead$15.68186
29Onslow$15.63198
30Linden$15.62206
31Woodburn$15.59133
32Kamrar$15.47178
33Goodell$15.16139
34Marne$15.03109
35Baldwin$14.9199
36Magnolia$14.68194
37Davis City$14.45178
38Lucas$14.40176
39Westgate$14.05190
40Palmer$13.89137
41Ayrshire$13.55128
42Searsboro$13.55129
43Ferguson$13.5398
44Lanesboro$13.53112
45Calumet$13.16144
46Portsmouth$13.05187
47Clutier$13.03209
48Delaware$12.86139
49Patterson$12.84176
50Clemons$12.69135
51Millersburg$12.40135
52Aurora$12.40165
53Bridgewater$12.29145
54Hanlontown$12.17200
55Stout$12.14194
56Arion$12.1499
57Webb$12.10139
58Decatur$12.08174
59Rembrandt$12.03199
60Shambaugh$11.98161
61Lone Rock$11.92143
62East Peru$11.89119
63Henderson$11.85140
64Parnell$11.78190
65Reasnor$11.76157
66Morley$11.7494
67Ledyard$11.74118
68Joice$11.72206
69Toronto$11.68101
70Wadena$11.65201
71Exline$11.60157
72Beaman$11.54155
73College Springs$11.44172
74Melrose$11.27110
75Linn Grove$11.15155
76Dundee$11.14193
77Randolph$11.08183
78Leighton$11.07153
79Rake$11.05179
80Masonville$11.0098
81Somers$10.99121
82Frederika$10.99206
83Havelock$10.95127
84Alexander$10.90165
85Lambs Grove$10.78174
86Wallingford$10.75154
87Woden$10.68183
88Pacific Junction$10.5699
89Barnes City$10.44152
90Stockton$10.37171
91Randall$10.35156
92Meriden$10.28175
93Drakesville$10.24170
94North Washington$10.23107
95Dawson$10.19110
96Hancock$10.13199
97Melvin$10.05196
98Barnum$9.96186
99Clare$9.81133
100Tingley$9.81146
101Rutland$9.65116
102Van Wert$9.62175
103Rock Falls$9.61143
104Kirkville$9.59159
105Superior$9.58127
106Webster$9.5594
107Martinsburg$9.49109
108Larrabee$9.41116
109Hamilton$9.35125
110Floris$9.29119
111Mitchell$9.22118
112Westphalia$9.18133
113Elberon$9.16178
114Dixon$9.03204
115Blairsburg$8.93175
116Prairieburg$8.91156
117Oakville$8.89198
118Welton$8.86124
119Archer$8.84116
120Luther$8.83147
121Fraser$8.81107
122Macksburg$8.81103
123Washta$8.65206
124Moorland$8.61169
125Pilot Mound$8.54155
126Ollie$8.44196
127Thor$8.38182
128Andover$8.28106
129South English$8.27196
130Thurman$8.26162
131Boxholm$8.11177
132Rome$8.10112
133Westfield$8.10121
134Lineville$8.10194
135Vincent$8.09125
136Morrison$7.86101
137Mount Auburn$7.86162
138Haverhill$7.86164
139Grand River$7.86192
140Olds$7.86174
141Castalia$7.86141
142Dickens$7.86146
143Rose Hill$7.86156
144West Chester$7.82147
145Cromwell$7.81104
146Mcclelland$7.79147
147Arispe$7.7195
148Luzerne$7.69111
149Lidderdale$7.68162
150Westwood$7.6796
151Bernard$7.56117
152Braddyville$7.49142
153Franklin$7.31133
154Weldon$7.18134
155Brunsville$6.95128
156Packwood$6.77186
157Houghton$6.73129
158Williamson$6.72126
159Lincoln$6.32119
160Gravity$6.18149
161Ackworth$5.90117
162Oakland Acres$5.88178
163Springbrook$5.79145
164Maysville$5.77155
165Harper$5.29117
166Panorama Park$4.62142
167Keomah Village$3.15107
168Mcintire$2.78115
169Sherrill$2.66176
170Centralia$2.41117
171Rickardsville$2.27204
172New Liberty$2.27141
173North Buena Vista$1.78107

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.

  • Consolidate General Fund$31,560100%

Budget and spending

Reading a local budget

Where each dollar of Castalia’s budget goes, FY26

Business Type / Enterprise: 55¢ of every dollar55¢General Government: 21¢ of every dollar21¢Culture and Recreation: 11¢ of every dollar11¢Public Works: 11¢ of every dollar11¢Health and Social Services: 1¢ 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 173 Iowa cities closest in size (90–210 people).

Where it goesOf each dollarCities this size (173)
Business Type / Enterprise55¢27¢
General Government21¢24¢
Culture and Recreation11¢8¢
Public Works11¢26¢
Health and Social Services1¢<1¢
Everything else1¢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.

  • General Government$39,00041%
  • Public Works$31,85033%
  • Culture and Recreation$19,50020%
  • Public Safety$2,6003%
  • Health and Social Services$2,1002%
  • Community and Economic Development$1,2001%

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
FunctionBudgetSpent
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

$202,638
$150,154

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

$327,200
$194,713
June 30OwedPer 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 30OwedPer 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
KindForPaid off byOwed
LoansThis debt is funding the construction of a sewer system in Castalia2040$148,713
Revenue Bondsupdating current pump house with new equipment and adding a generator2033$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

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
SourceFY22FY23FY24FY25
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.

$25,392
$23,525

Federal grants, for comparison: $11,812 in FY23.

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 · 2

2 seats: the top 2 win.

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 Mayor
    Now 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.

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