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Who runs it
The city council passes ordinances, adopts the budget and sets the city’s property tax.
- Krista J SulsbergerSmithland City Council At-Large · elected November 4, 2025
- Megan McKennaSmithland City Council At-Large · elected November 4, 2025
- Rustin HinricksonSmithland City Council At-Large · elected November 4, 2025
- Troy McKennaSmithland Mayor · elected November 4, 2025
- Don SulsbergerSmithland City Council At-Large · elected November 7, 2023
- JoAnne HinricksonSmithland City Council At-Large · elected November 7, 2023
- Scott BlakelySmithland 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 Smithland
Homes and businesses in most of Smithland pay a combined $40.88 per $1,000 of taxable value (FY27). They pay it all to the Woodbury County treasurer, who passes each government its share; the city sets and gets only its own piece, $21.12. Estimate your bill.
- City of Smithland$21.1252%
- Westwood schools$11.1427%
- Woodbury County$7.1117%
- Western Iowa Tech Community College$1.023%
- Woodbury County Assessor$0.38<1%
- Woodbury County Extension (ISU Extension and Outreach)$0.11<1%
Rates over time
Per $1,000 of taxable value: the typical combined rate people in Smithland pay, and the city government’s own piece of it.
| Year | Combined | City’s own |
|---|---|---|
| FY20 | $37.60 | $18.17 |
| FY21 | $38.03 | $18.81 |
| FY22 | $37.46 | $18.65 |
| FY23 | $37.47 | $18.76 |
| FY24 | $39.88 | $21.16 |
| FY25 | $40.35 | $21.35 |
| FY26 | $40.61 | $20.89 |
| FY27 | $40.88 | $21.12 |
Show the numbers
| Year | Combined | City’s own |
|---|---|---|
| FY20 | $37.60 | $18.17 |
| FY21 | $38.03 | $18.81 |
| FY22 | $37.46 | $18.65 |
| FY23 | $37.47 | $18.76 |
| FY24 | $39.88 | $21.16 |
| FY25 | $40.35 | $21.35 |
| FY26 | $40.61 | $20.89 |
| FY27 | $40.88 | $21.12 |
Compared with places this size3
Smithland’s city property tax rate of $21.12 per $1,000 is the 7th highest of 201 Iowa cities with 120–270 people. The middle of the group is $11.44.
See all 201
| # | Place | Rate per $1,000 | People |
|---|---|---|---|
| 1 | Brayton | $25.07 | 138 |
| 2 | Harris | $23.13 | 145 |
| 3 | Fenton | $22.05 | 250 |
| 4 | Soldier | $21.92 | 176 |
| 5 | Coulter | $21.80 | 220 |
| 6 | Chelsea | $21.61 | 207 |
| 7 | Smithland | $21.12 | 184 |
| 8 | Volga | $20.23 | 200 |
| 9 | Alta Vista | $19.88 | 219 |
| 10 | Arthur | $19.86 | 218 |
| 11 | Coin | $19.59 | 171 |
| 12 | Chester | $19.30 | 134 |
| 13 | Bouton | $19.25 | 125 |
| 14 | Garden Grove | $19.20 | 173 |
| 15 | Hastings | $18.95 | 157 |
| 16 | Swaledale | $18.62 | 136 |
| 17 | Cumberland | $18.42 | 248 |
| 18 | Jamaica | $18.24 | 196 |
| 19 | Hillsboro | $17.68 | 158 |
| 20 | Bristow | $17.39 | 139 |
| 21 | Woolstock | $17.26 | 141 |
| 22 | Pisgah | $17.09 | 248 |
| 23 | Lakota | $16.84 | 261 |
| 24 | Marble Rock | $16.78 | 258 |
| 25 | Auburn | $16.65 | 253 |
| 26 | Prescott | $16.53 | 186 |
| 27 | Monmouth | $16.41 | 129 |
| 28 | Blockton | $16.37 | 123 |
| 29 | Montour | $16.37 | 199 |
| 30 | Geneva | $16.25 | 137 |
| 31 | Corwith | $16.22 | 259 |
| 32 | Deep River | $16.18 | 243 |
| 33 | Waucoma | $16.17 | 235 |
| 34 | Little Sioux | $15.74 | 170 |
| 35 | Moorhead | $15.68 | 186 |
| 36 | Onslow | $15.63 | 198 |
| 37 | Linden | $15.62 | 206 |
| 38 | Woodburn | $15.59 | 133 |
| 39 | Kamrar | $15.47 | 178 |
| 40 | Greeley | $15.23 | 216 |
| 41 | Goodell | $15.16 | 139 |
| 42 | Riverton | $14.94 | 243 |
| 43 | Marathon | $14.89 | 221 |
| 44 | Ladora | $14.74 | 223 |
| 45 | Magnolia | $14.68 | 194 |
| 46 | Bagley | $14.63 | 230 |
| 47 | Davis City | $14.45 | 178 |
| 48 | Lucas | $14.40 | 176 |
| 49 | Halbur | $14.37 | 268 |
| 50 | Crystal Lake | $14.36 | 243 |
| 51 | Steamboat Rock | $14.19 | 261 |
| 52 | Westgate | $14.05 | 190 |
| 53 | Palmer | $13.89 | 137 |
| 54 | Stockport | $13.68 | 272 |
| 55 | Kellerton | $13.60 | 241 |
| 56 | Quimby | $13.58 | 245 |
| 57 | Ayrshire | $13.55 | 128 |
| 58 | Searsboro | $13.55 | 129 |
| 59 | Meservey | $13.43 | 212 |
| 60 | Leland | $13.31 | 240 |
| 61 | Harcourt | $13.21 | 257 |
| 62 | Calumet | $13.16 | 144 |
| 63 | Ridgeway | $13.10 | 261 |
| 64 | Farmersburg | $13.09 | 264 |
| 65 | Portsmouth | $13.05 | 187 |
| 66 | Clutier | $13.03 | 209 |
| 67 | Silver City | $12.87 | 244 |
| 68 | Delaware | $12.86 | 139 |
| 69 | Patterson | $12.84 | 176 |
| 70 | Martelle | $12.83 | 250 |
| 71 | Malcom | $12.82 | 257 |
| 72 | Clemons | $12.69 | 135 |
| 73 | Blencoe | $12.57 | 223 |
| 74 | Maurice | $12.56 | 271 |
| 75 | Kensett | $12.47 | 256 |
| 76 | Millersburg | $12.40 | 135 |
| 77 | Aurora | $12.40 | 165 |
| 78 | Bridgewater | $12.29 | 145 |
| 79 | Blakesburg | $12.21 | 273 |
| 80 | Cushing | $12.18 | 225 |
| 81 | Hanlontown | $12.17 | 200 |
| 82 | Stout | $12.14 | 194 |
| 83 | Macedonia | $12.12 | 266 |
| 84 | Webb | $12.10 | 139 |
| 85 | Paton | $12.09 | 217 |
| 86 | Decatur | $12.08 | 174 |
| 87 | Kiron | $12.03 | 262 |
| 88 | Rembrandt | $12.03 | 199 |
| 89 | Shambaugh | $11.98 | 161 |
| 90 | Lone Rock | $11.92 | 143 |
| 91 | New Providence | $11.88 | 233 |
| 92 | Henderson | $11.85 | 140 |
| 93 | Parnell | $11.78 | 190 |
| 94 | Reasnor | $11.76 | 157 |
| 95 | Joice | $11.72 | 206 |
| 96 | Cantril | $11.69 | 224 |
| 97 | Wadena | $11.65 | 201 |
| 98 | Exline | $11.60 | 157 |
| 99 | Beaman | $11.54 | 155 |
| 100 | Delta | $11.52 | 257 |
| 101 | College Springs | $11.44 | 172 |
| 102 | Holland | $11.37 | 261 |
| 103 | Mallard | $11.28 | 255 |
| 104 | Renwick | $11.16 | 228 |
| 105 | Linn Grove | $11.15 | 155 |
| 106 | Dundee | $11.14 | 193 |
| 107 | Randolph | $11.08 | 183 |
| 108 | Leighton | $11.07 | 153 |
| 109 | Rake | $11.05 | 179 |
| 110 | Frederika | $10.99 | 206 |
| 111 | Havelock | $10.95 | 127 |
| 112 | Alexander | $10.90 | 165 |
| 113 | Goose Lake | $10.89 | 250 |
| 114 | Yale | $10.85 | 265 |
| 115 | Lambs Grove | $10.78 | 174 |
| 116 | Wallingford | $10.75 | 154 |
| 117 | Hornick | $10.74 | 255 |
| 118 | Woden | $10.68 | 183 |
| 119 | Cleghorn | $10.49 | 235 |
| 120 | Barnes City | $10.44 | 152 |
| 121 | Lytton | $10.38 | 274 |
| 122 | Stockton | $10.37 | 171 |
| 123 | Rhodes | $10.36 | 269 |
| 124 | Randall | $10.35 | 156 |
| 125 | Dedham | $10.28 | 221 |
| 126 | Deloit | $10.28 | 246 |
| 127 | Protivin | $10.28 | 264 |
| 128 | Meriden | $10.28 | 175 |
| 129 | Drakesville | $10.24 | 170 |
| 130 | Hancock | $10.13 | 199 |
| 131 | La Motte | $10.09 | 235 |
| 132 | Melvin | $10.05 | 196 |
| 133 | Defiance | $10.05 | 248 |
| 134 | Barnum | $9.96 | 186 |
| 135 | Panama | $9.85 | 234 |
| 136 | Grafton | $9.83 | 212 |
| 137 | Clare | $9.81 | 133 |
| 138 | Tingley | $9.81 | 146 |
| 139 | Ionia | $9.65 | 220 |
| 140 | Van Wert | $9.62 | 175 |
| 141 | Rock Falls | $9.61 | 143 |
| 142 | Kirkville | $9.59 | 159 |
| 143 | Luxemburg | $9.58 | 240 |
| 144 | Superior | $9.58 | 127 |
| 145 | Rippey | $9.42 | 217 |
| 146 | Hamilton | $9.35 | 125 |
| 147 | Westphalia | $9.18 | 133 |
| 148 | Elberon | $9.16 | 178 |
| 149 | Dixon | $9.03 | 204 |
| 150 | Blairsburg | $8.93 | 175 |
| 151 | Prairieburg | $8.91 | 156 |
| 152 | Oakville | $8.89 | 198 |
| 153 | Welton | $8.86 | 124 |
| 154 | Luther | $8.83 | 147 |
| 155 | Harvey | $8.71 | 242 |
| 156 | Washta | $8.65 | 206 |
| 157 | Moorland | $8.61 | 169 |
| 158 | Pilot Mound | $8.54 | 155 |
| 159 | Ollie | $8.44 | 196 |
| 160 | Thor | $8.38 | 182 |
| 161 | Rowley | $8.31 | 264 |
| 162 | South English | $8.27 | 196 |
| 163 | Thurman | $8.26 | 162 |
| 164 | Boxholm | $8.11 | 177 |
| 165 | Fostoria | $8.10 | 229 |
| 166 | Low Moor | $8.10 | 242 |
| 167 | Bertram | $8.10 | 267 |
| 168 | Laurel | $8.10 | 214 |
| 169 | Lineville | $8.10 | 194 |
| 170 | Vincent | $8.09 | 125 |
| 171 | Lockridge | $7.92 | 245 |
| 172 | Mount Auburn | $7.86 | 162 |
| 173 | Haverhill | $7.86 | 164 |
| 174 | Grand River | $7.86 | 192 |
| 175 | Olds | $7.86 | 174 |
| 176 | Dickens | $7.86 | 146 |
| 177 | Castalia | $7.86 | 141 |
| 178 | Rose Hill | $7.86 | 156 |
| 179 | West Chester | $7.82 | 147 |
| 180 | Mcclelland | $7.79 | 147 |
| 181 | Lidderdale | $7.68 | 162 |
| 182 | Pulaski | $7.58 | 259 |
| 183 | Fredonia | $7.55 | 227 |
| 184 | Braddyville | $7.49 | 142 |
| 185 | Harpers Ferry | $7.49 | 273 |
| 186 | Alvord | $7.41 | 216 |
| 187 | Franklin | $7.31 | 133 |
| 188 | Weldon | $7.18 | 134 |
| 189 | Brunsville | $6.95 | 128 |
| 190 | Packwood | $6.77 | 186 |
| 191 | Houghton | $6.73 | 129 |
| 192 | Williamson | $6.72 | 126 |
| 193 | Keswick | $6.49 | 238 |
| 194 | Gravity | $6.18 | 149 |
| 195 | Oakland Acres | $5.88 | 178 |
| 196 | Springbrook | $5.79 | 145 |
| 197 | Maysville | $5.77 | 155 |
| 198 | Panorama Park | $4.62 | 142 |
| 199 | Sherrill | $2.66 | 176 |
| 200 | Rickardsville | $2.27 | 204 |
| 201 | New Liberty | $2.27 | 141 |
The $8.10 limit
Smithland’s general levy is $8.10 per $1,000 of taxable value in FY27, at the limit.4 247 of 934 Iowa cities have a higher general levy. All cities.
FY23 $8.10 · FY24 $8.10 · FY25 $7.86 · FY26 $8.10 · FY27 $8.10 (before FY25, the general levy alone)
Outside the limit: $13.02 more5
- Liability, property & self insurance costs$6.90 · $22,531
- Total Employee Benefit Levies$4.34 · $14,194
- Debt Service Levy$1.78 · $5,802
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 Smithland’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 199 Iowa cities closest in size (120–270 people).
| Where it goes | Of each dollar | Cities this size (199) |
|---|---|---|
| Business Type / Enterprise | 36¢ | 32¢ |
| General Government | 35¢ | 21¢ |
| Public Works | 19¢ | 24¢ |
| Culture and Recreation | 4¢ | 8¢ |
| Debt Service | 4¢ | 2¢ |
| Everything else | 2¢ | 10¢ |
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 ($95,276 in FY26), so this total is low.
Budget compared with what it spent, FY23
| Function | Budget | Spent |
|---|---|---|
| Public Works | $50,668 | $73,213 |
| Public Safety | $3,431 | $3,661 |
| Health and Social Services | $2,100 | $1,995 |
| General Government | $57,669 | $77,302 |
| Debt Service | $9,026 | $0 |
| Culture and Recreation | $4,300 | $16,555 |
| Community and Economic Development | $0 | $0 |
| Capital Projects | $0 | $0 |
| Business Type / Enterprise | $71,410 | $91,680 |
What it spent each year
FY24 left out6
Debt, reserves and audits
How local debt works · What an audit tells you
What Smithland owes
$396,538 at June 30, 2026: $2,191 per resident. 360th most per resident of 939 Iowa places of its kind (the list).7
| June 30 | Owed | Per resident |
|---|---|---|
| 2026 | $396,538 | $2,191 |
| 2025 | $435,077 | $2,404 |
| 2024 | $345,115 | $1,907 |
| 2023 | $375,153 | $2,073 |
| 2022 | $59,133 | $327 |
| 2021 | $59,133 | $327 |
| 2020 | $75,306 | $416 |
| 2019 | $75,306 | $416 |
| 2018 | $84,344 | $466 |
| 2017 | $90,158 | $498 |
| 2016 | $100,218 | $554 |
| 2015 | $112,613 | $622 |
Show the numbers
| June 30 | Owed | Per resident |
|---|---|---|
| 2026 | $396,538 | $2,191 |
| 2025 | $435,077 | $2,404 |
| 2024 | $345,115 | $1,907 |
| 2023 | $375,153 | $2,073 |
| 2022 | $59,133 | $327 |
| 2021 | $59,133 | $327 |
| 2020 | $75,306 | $416 |
| 2019 | $75,306 | $416 |
| 2018 | $84,344 | $466 |
| 2017 | $90,158 | $498 |
| 2016 | $100,218 | $554 |
| 2015 | $112,613 | $622 |
Up 252% since 2015.
Money in reserve
The state’s budget files don’t include cities’ fund balances8. Smithland’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 Thursday, October 29, 2026, by the Auditor of State.
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: $21,974 in FY25, down 9% since FY19 while prices rose 25%, so it buys 28% less. Grants are below.
Show the numbers
| Source | FY22 | FY23 | FY24 | FY25 |
|---|---|---|---|---|
| Road Use Tax (streets) | $21,789 | $21,254 | $21,855 | $21,974 |
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 | $0 |
| FY20 | $0 |
| FY21 | $0 |
| FY22 | $27,413 |
| FY23 | $0 |
| FY24 | $0 |
| FY25 | $0 |
Show the numbers
| Year | Grants and projects |
|---|---|
| FY19 | $0 |
| FY20 | $0 |
| FY21 | $0 |
| FY22 | $27,413 |
| FY23 | $0 |
| FY24 | $0 |
| FY25 | $0 |
Has it kept up with prices?
Each source from FY19 to FY25, after inflation.
- Road Use Tax (streets)−28%$24,165 → $21,974, down 9% since FY19 while prices rose 25%, so it buys 28% 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 11% since FY19 while prices rose 25%, so it buys 12% less.
Federal grants, for comparison: $2,800 in FY25.
Business awards
Elections
Running for mayor and city council
Filing opens Monday, August 23, 2027: in 286 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 · 3
2 seats: the top 2 win.
- Rustin Hinrickson Winner3038.5%
- Krista J Sulsberger Winner2025.6%
- Brilee Hobbs 1519.2%
- June Hall 1316.7%
- Megan McKenna Unopposed34100.0%
- Troy McKenna Unopposed36100.0%
Local races from civicAPI and county auditors for Smithland; 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.
- Smithland City Council At-Large (3 seats)Now held by Don Sulsberger, Scott Blakely, JoAnne Hinrickson
- Smithland MayorNow held by Troy McKenna
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
Kevin Alons (Sen. 7)Travis M. Sitzmann (Rep. 13)
U.S. House:District 4