Who runs it
The city council passes ordinances, adopts the budget and sets the city’s property tax.
- David FarwellSpillville City Council At-Large · elected November 4, 2025
- Paul WermersSpillville Mayor · elected November 4, 2025
- Reed BackesSpillville City Council At-Large · elected November 4, 2025
- Tom StraubeSpillville City Council At-Large · elected November 4, 2025
- Darrell G. SchmittSpillville City Council At-Large · elected November 7, 2023
- Steve KelsaySpillville 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 Spillville
Homes and businesses in most of Spillville pay a combined $37.06 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, $12.40. Estimate your bill.
- South Winneshiek schools$14.5839%
- City of Spillville$12.4033%
- Winneshiek County$7.3620%
- 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 Spillville pay, and the city government’s own piece of it.
| Year | Combined | City’s own |
|---|---|---|
| FY20 | $31.00 | $10.02 |
| FY21 | $31.22 | $9.78 |
| FY22 | $31.04 | $9.76 |
| FY23 | $31.05 | $9.52 |
| FY24 | $31.36 | $9.48 |
| FY25 | $34.08 | $11.36 |
| FY26 | $33.64 | $10.96 |
| FY27 | $37.06 | $12.40 |
Show the numbers
| Year | Combined | City’s own |
|---|---|---|
| FY20 | $31.00 | $10.02 |
| FY21 | $31.22 | $9.78 |
| FY22 | $31.04 | $9.76 |
| FY23 | $31.05 | $9.52 |
| FY24 | $31.36 | $9.48 |
| FY25 | $34.08 | $11.36 |
| FY26 | $33.64 | $10.96 |
| FY27 | $37.06 | $12.40 |
Compared with places this size3
Spillville’s city property tax rate of $12.40 per $1,000 is the 89th lowest of 193 Iowa cities with 250–560 people. The middle of the group is $12.67.
See all 193
| # | Place | Rate per $1,000 | People |
|---|---|---|---|
| 1 | Stanhope | $29.10 | 354 |
| 2 | Rolfe | $22.67 | 505 |
| 3 | Fenton | $22.05 | 250 |
| 4 | Elliott | $21.61 | 328 |
| 5 | Charter Oak | $21.32 | 521 |
| 6 | Oxford Junction | $20.84 | 424 |
| 7 | Earling | $20.47 | 394 |
| 8 | Pomeroy | $19.60 | 511 |
| 9 | Fort Atkinson | $19.19 | 300 |
| 10 | Salem | $19.15 | 380 |
| 11 | Cumberland | $18.42 | 248 |
| 12 | Massena | $18.23 | 352 |
| 13 | Swea City | $18.04 | 545 |
| 14 | Elma | $17.82 | 493 |
| 15 | Callender | $17.78 | 361 |
| 16 | Casey | $17.72 | 387 |
| 17 | Dows | $17.70 | 509 |
| 18 | New Hartford | $17.69 | 555 |
| 19 | Vail | $17.66 | 383 |
| 20 | Ringsted | $17.65 | 346 |
| 21 | Emerson | $17.54 | 401 |
| 22 | Thompson | $17.25 | 478 |
| 23 | Ashton | $17.17 | 434 |
| 24 | Pierson | $17.12 | 335 |
| 25 | Burt | $17.10 | 404 |
| 26 | Pisgah | $17.09 | 248 |
| 27 | Latimer | $16.96 | 477 |
| 28 | Lohrville | $16.95 | 366 |
| 29 | Lakota | $16.84 | 261 |
| 30 | Marble Rock | $16.78 | 258 |
| 31 | Auburn | $16.65 | 253 |
| 32 | Mccallsburg | $16.58 | 356 |
| 33 | Whittemore | $16.54 | 478 |
| 34 | Irwin | $16.46 | 320 |
| 35 | Titonka | $16.45 | 491 |
| 36 | Truro | $16.34 | 515 |
| 37 | Lewis | $16.25 | 358 |
| 38 | Corwith | $16.22 | 259 |
| 39 | Duncombe | $16.10 | 374 |
| 40 | Bayard | $16.05 | 402 |
| 41 | Scranton | $16.01 | 496 |
| 42 | Granville | $16.00 | 302 |
| 43 | Minburn | $15.75 | 317 |
| 44 | Peterson | $15.27 | 321 |
| 45 | Russell | $15.18 | 475 |
| 46 | Zearing | $14.99 | 508 |
| 47 | Arlington | $14.98 | 415 |
| 48 | Maynard | $14.85 | 466 |
| 49 | Plainfield | $14.84 | 392 |
| 50 | Ryan | $14.84 | 348 |
| 51 | Otho | $14.82 | 417 |
| 52 | Wyoming | $14.81 | 526 |
| 53 | Humeston | $14.80 | 472 |
| 54 | Gilmore City | $14.60 | 484 |
| 55 | Sabula | $14.38 | 498 |
| 56 | Garrison | $14.38 | 345 |
| 57 | Halbur | $14.37 | 268 |
| 58 | Lorimor | $14.36 | 377 |
| 59 | Collins | $14.32 | 503 |
| 60 | Kimballton | $14.27 | 281 |
| 61 | Ocheyedan | $14.22 | 424 |
| 62 | Steamboat Rock | $14.19 | 261 |
| 63 | Garwin | $14.08 | 469 |
| 64 | Farragut | $14.07 | 480 |
| 65 | Mystic | $14.01 | 318 |
| 66 | Lime Springs | $13.95 | 467 |
| 67 | Dow City | $13.94 | 477 |
| 68 | Wesley | $13.91 | 382 |
| 69 | Diagonal | $13.91 | 331 |
| 70 | Bussey | $13.83 | 378 |
| 71 | Mondamin | $13.82 | 335 |
| 72 | Livermore | $13.78 | 382 |
| 73 | Fertile | $13.70 | 300 |
| 74 | Stockport | $13.68 | 272 |
| 75 | Albion | $13.58 | 444 |
| 76 | Lamont | $13.57 | 429 |
| 77 | New Albin | $13.55 | 435 |
| 78 | Persia | $13.41 | 292 |
| 79 | Lawler | $13.39 | 392 |
| 80 | Lacona | $13.38 | 336 |
| 81 | Ute | $13.26 | 326 |
| 82 | New Market | $13.25 | 381 |
| 83 | Plymouth | $13.21 | 368 |
| 84 | Harcourt | $13.21 | 257 |
| 85 | Bennett | $13.16 | 330 |
| 86 | Ridgeway | $13.10 | 261 |
| 87 | Farmersburg | $13.09 | 264 |
| 88 | Anthon | $13.05 | 534 |
| 89 | Little Rock | $13.03 | 447 |
| 90 | Lehigh | $12.97 | 395 |
| 91 | Menlo | $12.92 | 347 |
| 92 | Templeton | $12.91 | 337 |
| 93 | Martelle | $12.83 | 250 |
| 94 | Malcom | $12.82 | 257 |
| 95 | Delmar | $12.68 | 541 |
| 96 | Galva | $12.68 | 416 |
| 97 | Badger | $12.67 | 540 |
| 98 | Martensdale | $12.63 | 413 |
| 99 | Williams | $12.57 | 299 |
| 100 | Maurice | $12.56 | 271 |
| 101 | Norway | $12.53 | 463 |
| 102 | Clearfield | $12.50 | 277 |
| 103 | Kensett | $12.47 | 256 |
| 104 | Mccausland | $12.45 | 314 |
| 105 | Spillville | $12.40 | 371 |
| 106 | Modale | $12.34 | 284 |
| 107 | Mingo | $12.31 | 314 |
| 108 | Brandon | $12.29 | 331 |
| 109 | Blakesburg | $12.21 | 273 |
| 110 | Bonaparte | $12.17 | 357 |
| 111 | Macedonia | $12.12 | 266 |
| 112 | Hawkeye | $12.11 | 429 |
| 113 | Kiron | $12.03 | 262 |
| 114 | Colesburg | $11.97 | 379 |
| 115 | Liscomb | $11.96 | 292 |
| 116 | Thornton | $11.86 | 394 |
| 117 | Runnells | $11.79 | 467 |
| 118 | Allerton | $11.72 | 432 |
| 119 | Atalissa | $11.71 | 287 |
| 120 | Kelley | $11.69 | 312 |
| 121 | Orient | $11.66 | 363 |
| 122 | Ellsworth | $11.57 | 495 |
| 123 | Cincinnati | $11.57 | 280 |
| 124 | Delta | $11.52 | 257 |
| 125 | Terril | $11.48 | 310 |
| 126 | Westside | $11.45 | 283 |
| 127 | Holland | $11.37 | 261 |
| 128 | Churdan | $11.31 | 359 |
| 129 | Mallard | $11.28 | 255 |
| 130 | Miles | $11.28 | 400 |
| 131 | Milton | $10.98 | 395 |
| 132 | New Vienna | $10.91 | 384 |
| 133 | Letts | $10.91 | 358 |
| 134 | Goose Lake | $10.89 | 250 |
| 135 | Birmingham | $10.87 | 371 |
| 136 | Charlotte | $10.86 | 386 |
| 137 | Yale | $10.85 | 265 |
| 138 | Richland | $10.82 | 532 |
| 139 | Batavia | $10.77 | 434 |
| 140 | Hornick | $10.74 | 255 |
| 141 | Riverdale | $10.67 | 385 |
| 142 | Bode | $10.64 | 304 |
| 143 | Union | $10.58 | 378 |
| 144 | Calamus | $10.47 | 348 |
| 145 | Lovilia | $10.46 | 456 |
| 146 | Danbury | $10.43 | 315 |
| 147 | Lytton | $10.38 | 274 |
| 148 | Radcliffe | $10.37 | 540 |
| 149 | Stacyville | $10.36 | 436 |
| 150 | Rhodes | $10.36 | 269 |
| 151 | Protivin | $10.28 | 264 |
| 152 | Andrew | $10.22 | 374 |
| 153 | Royal | $10.20 | 379 |
| 154 | Bronson | $10.14 | 294 |
| 155 | Rudd | $10.13 | 339 |
| 156 | Defiance | $10.05 | 248 |
| 157 | Floyd | $10.02 | 297 |
| 158 | Cumming | $9.85 | 527 |
| 159 | Breda | $9.80 | 492 |
| 160 | Lynnville | $9.68 | 382 |
| 161 | Salix | $9.63 | 303 |
| 162 | Farnhamville | $9.18 | 364 |
| 163 | Middletown | $9.16 | 365 |
| 164 | Alleman | $9.12 | 439 |
| 165 | Lester | $8.94 | 309 |
| 166 | Ainsworth | $8.62 | 511 |
| 167 | Rowley | $8.31 | 264 |
| 168 | Gilman | $8.10 | 530 |
| 169 | Bertram | $8.10 | 267 |
| 170 | Grandview | $8.10 | 431 |
| 171 | Lost Nation | $8.10 | 425 |
| 172 | Nichols | $8.10 | 317 |
| 173 | Luana | $7.98 | 303 |
| 174 | Delhi | $7.81 | 438 |
| 175 | Klemme | $7.74 | 429 |
| 176 | Pulaski | $7.58 | 259 |
| 177 | Beacon | $7.56 | 434 |
| 178 | Sheldahl | $7.56 | 312 |
| 179 | Worthington | $7.50 | 374 |
| 180 | Harpers Ferry | $7.49 | 273 |
| 181 | Marquette | $7.08 | 434 |
| 182 | Columbus City | $6.94 | 385 |
| 183 | Donahue | $6.83 | 336 |
| 184 | Libertyville | $6.60 | 278 |
| 185 | Crawfordsville | $6.44 | 278 |
| 186 | New Virginia | $5.97 | 499 |
| 187 | Holy Cross | $5.91 | 348 |
| 188 | Conesville | $5.86 | 350 |
| 189 | University Park | $5.27 | 476 |
| 190 | Orleans | $4.13 | 503 |
| 191 | Maharishi Vedic City | $3.87 | 290 |
| 192 | Wahpeton | $3.19 | 337 |
| 193 | West Okoboji | $2.92 | 311 |
The $8.10 limit
Spillville’s general levy is $7.86 per $1,000 of taxable value in FY27, $0.24 below the limit.4 616 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)
Outside the limit: $4.53 more5
- Liability, property & self insurance costs$2.90 · $37,539
- Total Employee Benefit Levies$1.63 · $21,046
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 Spillville’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 192 Iowa cities closest in size (250–560 people).
| Where it goes | Of each dollar | Cities this size (192) |
|---|---|---|
| Business Type / Enterprise | 35¢ | 39¢ |
| Culture and Recreation | 29¢ | 8¢ |
| Public Works | 19¢ | 19¢ |
| General Government | 14¢ | 15¢ |
| Public Safety | 1¢ | 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.
The state’s FY27 file doesn’t include business type / enterprise yet ($223,262 in FY26), so this total is low.
Budget compared with what it spent, FY23
| Function | Budget | Spent |
|---|---|---|
| Public Works | $202,764 | $155,465 |
| Public Safety | $55,701 | $19,157 |
| Health and Social Services | $800 | $0 |
| General Government | $92,380 | $79,993 |
| Debt Service | $27,730 | $0 |
| Culture and Recreation | $210,753 | $198,246 |
| Community and Economic Development | $9,500 | $9,254 |
| Capital Projects | $0 | $0 |
| Business Type / Enterprise | $2.0M | $229,177 |
What it spent each year
FY24 left out6
Debt, reserves and audits
How local debt works · What an audit tells you
What Spillville owes
$1.1M at June 30, 2026: $2,941 per resident. 289th most per resident of 939 Iowa places of its kind (the list).7
| June 30 | Owed | Per resident |
|---|---|---|
| 2026 | $1.1M | $2,941 |
| 2025 | $1.1M | $2,904 |
| 2024 | $279,203 | $725 |
| 2023 | $322,181 | $837 |
| 2022 | $374,879 | $974 |
| 2021 | $414,805 | $1,077 |
| 2020 | $274,650 | $713 |
| 2019 | $306,130 | $795 |
| 2018 | $234,937 | $610 |
| 2017 | $264,574 | $687 |
| 2016 | $238,804 | $620 |
| 2015 | $45,911 | $119 |
| 2014 | $76,825 | $200 |
| 2013 | $105,948 | $275 |
| 2012 | $207,370 | $539 |
| 2011 | $0 | $0 |
| 2010 | $0 | $0 |
Show the numbers
| June 30 | Owed | Per resident |
|---|---|---|
| 2026 | $1.1M | $2,941 |
| 2025 | $1.1M | $2,904 |
| 2024 | $279,203 | $725 |
| 2023 | $322,181 | $837 |
| 2022 | $374,879 | $974 |
| 2021 | $414,805 | $1,077 |
| 2020 | $274,650 | $713 |
| 2019 | $306,130 | $795 |
| 2018 | $234,937 | $610 |
| 2017 | $264,574 | $687 |
| 2016 | $238,804 | $620 |
| 2015 | $45,911 | $119 |
| 2014 | $76,825 | $200 |
| 2013 | $105,948 | $275 |
| 2012 | $207,370 | $539 |
| 2011 | $0 | $0 |
| 2010 | $0 | $0 |
Up 446% since 2012.
Money in reserve
The state’s budget files don’t include cities’ fund balances8. Spillville’s latest audit has them: Periodic Examination, period ending Tuesday, March 31, 2026 (PDF).
Audits9
The latest: Periodic Examination for the period ending Tuesday, March 31, 2026 (PDF), released Tuesday, October 13, 2026, by the Auditor of State.
The report has no Schedule of Findings Iowa Funnel could read.
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: $33,468 in FY25, up 8% since FY19 while prices rose 25%, so it buys 14% less. Grants are below.
Show the numbers
| Source | FY22 | FY23 | FY24 | FY25 |
|---|---|---|---|---|
| Road Use Tax (streets) | $28,471 | $30,570 | $52,326 | $31,720 |
| Commercial and industrial tax replacement (“backfill”) | – | $2,008 | $1,779 | $1,748 |
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.
| Year | Grants and projects |
|---|---|
| FY19 | $1,411 |
| FY20 | $3,465 |
| FY21 | $1,377 |
| FY22 | $6,136 |
| FY23 | $117 |
| FY24 | $106 |
| FY25 | $34,120 |
Show the numbers
| Year | Grants and projects |
|---|---|
| FY19 | $1,411 |
| FY20 | $3,465 |
| FY21 | $1,377 |
| FY22 | $6,136 |
| FY23 | $117 |
| FY24 | $106 |
| FY25 | $34,120 |
Has it kept up with prices?
Each source from FY19 to FY25, after inflation.
- Road Use Tax (streets)−11%$28,363 → $31,720, up 12% since FY19 while prices rose 25%, so it buys 11% less
- Commercial and industrial tax replacement (“backfill”)−48%$2,682 → $1,748, down 35% since FY19 while prices rose 25%, so it buys 48% 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 51% since FY19 while prices rose 25%, so it buys 20% more.
Federal grants, for comparison: $187,176 in FY25.
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 3, 2026
Ballot measures · 1
Passed Yes 80.1% (141) · No 19.9% (35)
Passes with more yes votes than no.
Local races from civicAPI and county auditors for Spillville; 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.
- Spillville City Council At-Large (2 seats)Now held by Darrell G. Schmitt, Steve Kelsay
- Spillville MayorNow held by Paul Wermers
Candidates as county auditors and civicAPI list them; a filing can take a few days to appear here12.
Past ballot measures
- Spillville Public Measure WENovember 3, 2026
Passed Yes 80.1% (141) · No 19.9% (35)
Passes with more yes votes than no.
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