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Spillville

Winneshiek County · How cities work

$3,120 a yearproperty tax on a $200,000 home here, FY27, for every local government ($37.06 per $1,000 of taxable value)1
$1,040 a yearof that goes to the city ($12.40 per $1,000)
$160,253property taxes the city levies, FY27
$412,584city 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.

  • 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.

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.

YearCombinedCity’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
YearCombinedCity’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.

Stanhope: $29.10Rolfe: $22.67Fenton: $22.05Elliott: $21.61Charter Oak: $21.32Oxford Junction: $20.84Earling: $20.47Pomeroy: $19.60Fort Atkinson: $19.19Salem: $19.15Cumberland: $18.42Massena: $18.23Swea City: $18.04Elma: $17.82Callender: $17.78Casey: $17.72Dows: $17.70New Hartford: $17.69Vail: $17.66Ringsted: $17.65Emerson: $17.54Thompson: $17.25Ashton: $17.17Pierson: $17.12Burt: $17.10Pisgah: $17.09Latimer: $16.96Lohrville: $16.95Lakota: $16.84Marble Rock: $16.78Auburn: $16.65Mccallsburg: $16.58Whittemore: $16.54Irwin: $16.46Titonka: $16.45Truro: $16.34Lewis: $16.25Corwith: $16.22Duncombe: $16.10Bayard: $16.05Scranton: $16.01Granville: $16.00Minburn: $15.75Peterson: $15.27Russell: $15.18Zearing: $14.99Arlington: $14.98Maynard: $14.85Plainfield: $14.84Ryan: $14.84Otho: $14.82Wyoming: $14.81Humeston: $14.80Gilmore City: $14.60Sabula: $14.38Garrison: $14.38Halbur: $14.37Lorimor: $14.36Collins: $14.32Kimballton: $14.27Ocheyedan: $14.22Steamboat Rock: $14.19Garwin: $14.08Farragut: $14.07Mystic: $14.01Lime Springs: $13.95Dow City: $13.94Wesley: $13.91Diagonal: $13.91Bussey: $13.83Mondamin: $13.82Livermore: $13.78Fertile: $13.70Stockport: $13.68Albion: $13.58Lamont: $13.57New Albin: $13.55Persia: $13.41Lawler: $13.39Lacona: $13.38Ute: $13.26New Market: $13.25Plymouth: $13.21Harcourt: $13.21Bennett: $13.16Ridgeway: $13.10Farmersburg: $13.09Anthon: $13.05Little Rock: $13.03Lehigh: $12.97Menlo: $12.92Templeton: $12.91Martelle: $12.83Malcom: $12.82Delmar: $12.68Galva: $12.68Badger: $12.67Martensdale: $12.63Williams: $12.57Maurice: $12.56Norway: $12.53Clearfield: $12.50Kensett: $12.47Mccausland: $12.45Modale: $12.34Mingo: $12.31Brandon: $12.29Blakesburg: $12.21Bonaparte: $12.17Macedonia: $12.12Hawkeye: $12.11Kiron: $12.03Colesburg: $11.97Liscomb: $11.96Thornton: $11.86Runnells: $11.79Allerton: $11.72Atalissa: $11.71Kelley: $11.69Orient: $11.66Ellsworth: $11.57Cincinnati: $11.57Delta: $11.52Terril: $11.48Westside: $11.45Holland: $11.37Churdan: $11.31Mallard: $11.28Miles: $11.28Milton: $10.98New Vienna: $10.91Letts: $10.91Goose Lake: $10.89Birmingham: $10.87Charlotte: $10.86Yale: $10.85Richland: $10.82Batavia: $10.77Hornick: $10.74Riverdale: $10.67Bode: $10.64Union: $10.58Calamus: $10.47Lovilia: $10.46Danbury: $10.43Lytton: $10.38Radcliffe: $10.37Stacyville: $10.36Rhodes: $10.36Protivin: $10.28Andrew: $10.22Royal: $10.20Bronson: $10.14Rudd: $10.13Defiance: $10.05Floyd: $10.02Cumming: $9.85Breda: $9.80Lynnville: $9.68Salix: $9.63Farnhamville: $9.18Middletown: $9.16Alleman: $9.12Lester: $8.94Ainsworth: $8.62Rowley: $8.31Gilman: $8.10Bertram: $8.10Grandview: $8.10Lost Nation: $8.10Nichols: $8.10Luana: $7.98Delhi: $7.81Klemme: $7.74Pulaski: $7.58Beacon: $7.56Sheldahl: $7.56Worthington: $7.50Harpers Ferry: $7.49Marquette: $7.08Columbus City: $6.94Donahue: $6.83Libertyville: $6.60Crawfordsville: $6.44New Virginia: $5.97Holy Cross: $5.91Conesville: $5.86University Park: $5.27Orleans: $4.13Maharishi Vedic City: $3.87Wahpeton: $3.19West Okoboji: $2.92Spillville: $12.40$2.92 lowest$29.10 highestmiddle
See all 193
#PlaceRate per $1,000People
1Stanhope$29.10354
2Rolfe$22.67505
3Fenton$22.05250
4Elliott$21.61328
5Charter Oak$21.32521
6Oxford Junction$20.84424
7Earling$20.47394
8Pomeroy$19.60511
9Fort Atkinson$19.19300
10Salem$19.15380
11Cumberland$18.42248
12Massena$18.23352
13Swea City$18.04545
14Elma$17.82493
15Callender$17.78361
16Casey$17.72387
17Dows$17.70509
18New Hartford$17.69555
19Vail$17.66383
20Ringsted$17.65346
21Emerson$17.54401
22Thompson$17.25478
23Ashton$17.17434
24Pierson$17.12335
25Burt$17.10404
26Pisgah$17.09248
27Latimer$16.96477
28Lohrville$16.95366
29Lakota$16.84261
30Marble Rock$16.78258
31Auburn$16.65253
32Mccallsburg$16.58356
33Whittemore$16.54478
34Irwin$16.46320
35Titonka$16.45491
36Truro$16.34515
37Lewis$16.25358
38Corwith$16.22259
39Duncombe$16.10374
40Bayard$16.05402
41Scranton$16.01496
42Granville$16.00302
43Minburn$15.75317
44Peterson$15.27321
45Russell$15.18475
46Zearing$14.99508
47Arlington$14.98415
48Maynard$14.85466
49Plainfield$14.84392
50Ryan$14.84348
51Otho$14.82417
52Wyoming$14.81526
53Humeston$14.80472
54Gilmore City$14.60484
55Sabula$14.38498
56Garrison$14.38345
57Halbur$14.37268
58Lorimor$14.36377
59Collins$14.32503
60Kimballton$14.27281
61Ocheyedan$14.22424
62Steamboat Rock$14.19261
63Garwin$14.08469
64Farragut$14.07480
65Mystic$14.01318
66Lime Springs$13.95467
67Dow City$13.94477
68Wesley$13.91382
69Diagonal$13.91331
70Bussey$13.83378
71Mondamin$13.82335
72Livermore$13.78382
73Fertile$13.70300
74Stockport$13.68272
75Albion$13.58444
76Lamont$13.57429
77New Albin$13.55435
78Persia$13.41292
79Lawler$13.39392
80Lacona$13.38336
81Ute$13.26326
82New Market$13.25381
83Plymouth$13.21368
84Harcourt$13.21257
85Bennett$13.16330
86Ridgeway$13.10261
87Farmersburg$13.09264
88Anthon$13.05534
89Little Rock$13.03447
90Lehigh$12.97395
91Menlo$12.92347
92Templeton$12.91337
93Martelle$12.83250
94Malcom$12.82257
95Delmar$12.68541
96Galva$12.68416
97Badger$12.67540
98Martensdale$12.63413
99Williams$12.57299
100Maurice$12.56271
101Norway$12.53463
102Clearfield$12.50277
103Kensett$12.47256
104Mccausland$12.45314
105Spillville$12.40371
106Modale$12.34284
107Mingo$12.31314
108Brandon$12.29331
109Blakesburg$12.21273
110Bonaparte$12.17357
111Macedonia$12.12266
112Hawkeye$12.11429
113Kiron$12.03262
114Colesburg$11.97379
115Liscomb$11.96292
116Thornton$11.86394
117Runnells$11.79467
118Allerton$11.72432
119Atalissa$11.71287
120Kelley$11.69312
121Orient$11.66363
122Ellsworth$11.57495
123Cincinnati$11.57280
124Delta$11.52257
125Terril$11.48310
126Westside$11.45283
127Holland$11.37261
128Churdan$11.31359
129Mallard$11.28255
130Miles$11.28400
131Milton$10.98395
132New Vienna$10.91384
133Letts$10.91358
134Goose Lake$10.89250
135Birmingham$10.87371
136Charlotte$10.86386
137Yale$10.85265
138Richland$10.82532
139Batavia$10.77434
140Hornick$10.74255
141Riverdale$10.67385
142Bode$10.64304
143Union$10.58378
144Calamus$10.47348
145Lovilia$10.46456
146Danbury$10.43315
147Lytton$10.38274
148Radcliffe$10.37540
149Stacyville$10.36436
150Rhodes$10.36269
151Protivin$10.28264
152Andrew$10.22374
153Royal$10.20379
154Bronson$10.14294
155Rudd$10.13339
156Defiance$10.05248
157Floyd$10.02297
158Cumming$9.85527
159Breda$9.80492
160Lynnville$9.68382
161Salix$9.63303
162Farnhamville$9.18364
163Middletown$9.16365
164Alleman$9.12439
165Lester$8.94309
166Ainsworth$8.62511
167Rowley$8.31264
168Gilman$8.10530
169Bertram$8.10267
170Grandview$8.10431
171Lost Nation$8.10425
172Nichols$8.10317
173Luana$7.98303
174Delhi$7.81438
175Klemme$7.74429
176Pulaski$7.58259
177Beacon$7.56434
178Sheldahl$7.56312
179Worthington$7.50374
180Harpers Ferry$7.49273
181Marquette$7.08434
182Columbus City$6.94385
183Donahue$6.83336
184Libertyville$6.60278
185Crawfordsville$6.44278
186New Virginia$5.97499
187Holy Cross$5.91348
188Conesville$5.86350
189University Park$5.27476
190Orleans$4.13503
191Maharishi Vedic City$3.87290
192Wahpeton$3.19337
193West Okoboji$2.92311

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.

  • Consolidate General Fund$101,64663%
  • Liability, property & self insurance costs$37,53923%
  • Total Employee Benefit Levies$21,04613%

Budget and spending

Reading a local budget

Where each dollar of Spillville’s budget goes, FY26

Business Type / Enterprise: 35¢ of every dollar35¢Culture and Recreation: 29¢ of every dollar29¢Public Works: 19¢ of every dollar19¢General Government: 14¢ of every dollar14¢Public Safety: 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 192 Iowa cities closest in size (250–560 people).

Where it goesOf each dollarCities this size (192)
Business Type / Enterprise35¢39¢
Culture and Recreation29¢8¢
Public Works19¢19¢
General Government14¢15¢
Public Safety1¢9¢
Everything else1¢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.

  • Culture and Recreation$149,01736%
  • General Government$118,82029%
  • Public Works$102,40625%
  • Debt Service$26,2366%
  • Community and Economic Development$8,1802%
  • Public Safety$7,5602%
  • Health and Social Services$3650%

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
FunctionBudgetSpent
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

$1.5M

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

$1.1M
June 30OwedPer 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 30OwedPer 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
SourceFY22FY23FY24FY25
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.

$34,120
  • State grants$24,50172%
  • Other$7,19721%
  • Iowa Department of Natural Resources$2,4227%
YearGrants and projects
FY19$1,411
FY20$3,465
FY21$1,377
FY22$6,136
FY23$117
FY24$106
FY25$34,120
Show the numbers
YearGrants 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.

$63,158
$62,561

Federal grants, for comparison: $187,176 in FY25.

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 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 Mayor
    Now 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

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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