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$3,440 a yearproperty tax on a $200,000 home here, FY27, for every local government ($40.88 per $1,000 of taxable value)1
$1,780 a yearof that goes to the city ($21.12 per $1,000)
$68,990property taxes the city levies, FY27
$180,030city 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.

  • 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.

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.

YearCombinedCity’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
YearCombinedCity’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.

Brayton: $25.07Harris: $23.13Fenton: $22.05Soldier: $21.92Coulter: $21.80Chelsea: $21.61Volga: $20.23Alta Vista: $19.88Arthur: $19.86Coin: $19.59Chester: $19.30Bouton: $19.25Garden Grove: $19.20Hastings: $18.95Swaledale: $18.62Cumberland: $18.42Jamaica: $18.24Hillsboro: $17.68Bristow: $17.39Woolstock: $17.26Pisgah: $17.09Lakota: $16.84Marble Rock: $16.78Auburn: $16.65Prescott: $16.53Monmouth: $16.41Blockton: $16.37Montour: $16.37Geneva: $16.25Corwith: $16.22Deep River: $16.18Waucoma: $16.17Little Sioux: $15.74Moorhead: $15.68Onslow: $15.63Linden: $15.62Woodburn: $15.59Kamrar: $15.47Greeley: $15.23Goodell: $15.16Riverton: $14.94Marathon: $14.89Ladora: $14.74Magnolia: $14.68Bagley: $14.63Davis City: $14.45Lucas: $14.40Halbur: $14.37Crystal Lake: $14.36Steamboat Rock: $14.19Westgate: $14.05Palmer: $13.89Stockport: $13.68Kellerton: $13.60Quimby: $13.58Ayrshire: $13.55Searsboro: $13.55Meservey: $13.43Leland: $13.31Harcourt: $13.21Calumet: $13.16Ridgeway: $13.10Farmersburg: $13.09Portsmouth: $13.05Clutier: $13.03Silver City: $12.87Delaware: $12.86Patterson: $12.84Martelle: $12.83Malcom: $12.82Clemons: $12.69Blencoe: $12.57Maurice: $12.56Kensett: $12.47Millersburg: $12.40Aurora: $12.40Bridgewater: $12.29Blakesburg: $12.21Cushing: $12.18Hanlontown: $12.17Stout: $12.14Macedonia: $12.12Webb: $12.10Paton: $12.09Decatur: $12.08Kiron: $12.03Rembrandt: $12.03Shambaugh: $11.98Lone Rock: $11.92New Providence: $11.88Henderson: $11.85Parnell: $11.78Reasnor: $11.76Joice: $11.72Cantril: $11.69Wadena: $11.65Exline: $11.60Beaman: $11.54Delta: $11.52College Springs: $11.44Holland: $11.37Mallard: $11.28Renwick: $11.16Linn Grove: $11.15Dundee: $11.14Randolph: $11.08Leighton: $11.07Rake: $11.05Frederika: $10.99Havelock: $10.95Alexander: $10.90Goose Lake: $10.89Yale: $10.85Lambs Grove: $10.78Wallingford: $10.75Hornick: $10.74Woden: $10.68Cleghorn: $10.49Barnes City: $10.44Lytton: $10.38Stockton: $10.37Rhodes: $10.36Randall: $10.35Dedham: $10.28Deloit: $10.28Protivin: $10.28Meriden: $10.28Drakesville: $10.24Hancock: $10.13La Motte: $10.09Melvin: $10.05Defiance: $10.05Barnum: $9.96Panama: $9.85Grafton: $9.83Clare: $9.81Tingley: $9.81Ionia: $9.65Van Wert: $9.62Rock Falls: $9.61Kirkville: $9.59Luxemburg: $9.58Superior: $9.58Rippey: $9.42Hamilton: $9.35Westphalia: $9.18Elberon: $9.16Dixon: $9.03Blairsburg: $8.93Prairieburg: $8.91Oakville: $8.89Welton: $8.86Luther: $8.83Harvey: $8.71Washta: $8.65Moorland: $8.61Pilot Mound: $8.54Ollie: $8.44Thor: $8.38Rowley: $8.31South English: $8.27Thurman: $8.26Boxholm: $8.11Fostoria: $8.10Low Moor: $8.10Bertram: $8.10Laurel: $8.10Lineville: $8.10Vincent: $8.09Lockridge: $7.92Mount Auburn: $7.86Haverhill: $7.86Grand River: $7.86Olds: $7.86Dickens: $7.86Castalia: $7.86Rose Hill: $7.86West Chester: $7.82Mcclelland: $7.79Lidderdale: $7.68Pulaski: $7.58Fredonia: $7.55Braddyville: $7.49Harpers Ferry: $7.49Alvord: $7.41Franklin: $7.31Weldon: $7.18Brunsville: $6.95Packwood: $6.77Houghton: $6.73Williamson: $6.72Keswick: $6.49Gravity: $6.18Oakland Acres: $5.88Springbrook: $5.79Maysville: $5.77Panorama Park: $4.62Sherrill: $2.66Rickardsville: $2.27New Liberty: $2.27Smithland: $21.12$2.27 lowest$25.07 highestmiddle
See all 201
#PlaceRate per $1,000People
1Brayton$25.07138
2Harris$23.13145
3Fenton$22.05250
4Soldier$21.92176
5Coulter$21.80220
6Chelsea$21.61207
7Smithland$21.12184
8Volga$20.23200
9Alta Vista$19.88219
10Arthur$19.86218
11Coin$19.59171
12Chester$19.30134
13Bouton$19.25125
14Garden Grove$19.20173
15Hastings$18.95157
16Swaledale$18.62136
17Cumberland$18.42248
18Jamaica$18.24196
19Hillsboro$17.68158
20Bristow$17.39139
21Woolstock$17.26141
22Pisgah$17.09248
23Lakota$16.84261
24Marble Rock$16.78258
25Auburn$16.65253
26Prescott$16.53186
27Monmouth$16.41129
28Blockton$16.37123
29Montour$16.37199
30Geneva$16.25137
31Corwith$16.22259
32Deep River$16.18243
33Waucoma$16.17235
34Little Sioux$15.74170
35Moorhead$15.68186
36Onslow$15.63198
37Linden$15.62206
38Woodburn$15.59133
39Kamrar$15.47178
40Greeley$15.23216
41Goodell$15.16139
42Riverton$14.94243
43Marathon$14.89221
44Ladora$14.74223
45Magnolia$14.68194
46Bagley$14.63230
47Davis City$14.45178
48Lucas$14.40176
49Halbur$14.37268
50Crystal Lake$14.36243
51Steamboat Rock$14.19261
52Westgate$14.05190
53Palmer$13.89137
54Stockport$13.68272
55Kellerton$13.60241
56Quimby$13.58245
57Ayrshire$13.55128
58Searsboro$13.55129
59Meservey$13.43212
60Leland$13.31240
61Harcourt$13.21257
62Calumet$13.16144
63Ridgeway$13.10261
64Farmersburg$13.09264
65Portsmouth$13.05187
66Clutier$13.03209
67Silver City$12.87244
68Delaware$12.86139
69Patterson$12.84176
70Martelle$12.83250
71Malcom$12.82257
72Clemons$12.69135
73Blencoe$12.57223
74Maurice$12.56271
75Kensett$12.47256
76Millersburg$12.40135
77Aurora$12.40165
78Bridgewater$12.29145
79Blakesburg$12.21273
80Cushing$12.18225
81Hanlontown$12.17200
82Stout$12.14194
83Macedonia$12.12266
84Webb$12.10139
85Paton$12.09217
86Decatur$12.08174
87Kiron$12.03262
88Rembrandt$12.03199
89Shambaugh$11.98161
90Lone Rock$11.92143
91New Providence$11.88233
92Henderson$11.85140
93Parnell$11.78190
94Reasnor$11.76157
95Joice$11.72206
96Cantril$11.69224
97Wadena$11.65201
98Exline$11.60157
99Beaman$11.54155
100Delta$11.52257
101College Springs$11.44172
102Holland$11.37261
103Mallard$11.28255
104Renwick$11.16228
105Linn Grove$11.15155
106Dundee$11.14193
107Randolph$11.08183
108Leighton$11.07153
109Rake$11.05179
110Frederika$10.99206
111Havelock$10.95127
112Alexander$10.90165
113Goose Lake$10.89250
114Yale$10.85265
115Lambs Grove$10.78174
116Wallingford$10.75154
117Hornick$10.74255
118Woden$10.68183
119Cleghorn$10.49235
120Barnes City$10.44152
121Lytton$10.38274
122Stockton$10.37171
123Rhodes$10.36269
124Randall$10.35156
125Dedham$10.28221
126Deloit$10.28246
127Protivin$10.28264
128Meriden$10.28175
129Drakesville$10.24170
130Hancock$10.13199
131La Motte$10.09235
132Melvin$10.05196
133Defiance$10.05248
134Barnum$9.96186
135Panama$9.85234
136Grafton$9.83212
137Clare$9.81133
138Tingley$9.81146
139Ionia$9.65220
140Van Wert$9.62175
141Rock Falls$9.61143
142Kirkville$9.59159
143Luxemburg$9.58240
144Superior$9.58127
145Rippey$9.42217
146Hamilton$9.35125
147Westphalia$9.18133
148Elberon$9.16178
149Dixon$9.03204
150Blairsburg$8.93175
151Prairieburg$8.91156
152Oakville$8.89198
153Welton$8.86124
154Luther$8.83147
155Harvey$8.71242
156Washta$8.65206
157Moorland$8.61169
158Pilot Mound$8.54155
159Ollie$8.44196
160Thor$8.38182
161Rowley$8.31264
162South English$8.27196
163Thurman$8.26162
164Boxholm$8.11177
165Fostoria$8.10229
166Low Moor$8.10242
167Bertram$8.10267
168Laurel$8.10214
169Lineville$8.10194
170Vincent$8.09125
171Lockridge$7.92245
172Mount Auburn$7.86162
173Haverhill$7.86164
174Grand River$7.86192
175Olds$7.86174
176Dickens$7.86146
177Castalia$7.86141
178Rose Hill$7.86156
179West Chester$7.82147
180Mcclelland$7.79147
181Lidderdale$7.68162
182Pulaski$7.58259
183Fredonia$7.55227
184Braddyville$7.49142
185Harpers Ferry$7.49273
186Alvord$7.41216
187Franklin$7.31133
188Weldon$7.18134
189Brunsville$6.95128
190Packwood$6.77186
191Houghton$6.73129
192Williamson$6.72126
193Keswick$6.49238
194Gravity$6.18149
195Oakland Acres$5.88178
196Springbrook$5.79145
197Maysville$5.77155
198Panorama Park$4.62142
199Sherrill$2.66176
200Rickardsville$2.27204
201New Liberty$2.27141

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.

  • Consolidate General Fund$26,46338%
  • Liability, property & self insurance costs$22,53133%
  • Total Employee Benefit Levies$14,19421%
  • Debt Service Levy$5,8028%

Budget and spending

Reading a local budget

Where each dollar of Smithland’s budget goes, FY26

Business Type / Enterprise: 36¢ de cada dólar36¢General Government: 35¢ de cada dólar35¢Public Works: 19¢ de cada dólar19¢Culture and Recreation: 4¢ de cada dólarDebt Service: 4¢ de cada dólarEverything else: 2¢ de cada dólar

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 goesOf each dollarCities this size (199)
Business Type / Enterprise36¢32¢
General Government35¢21¢
Public Works19¢24¢
Culture and Recreation4¢8¢
Debt Service4¢2¢
Everything else2¢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.

  • General Government$95,15153%
  • Public Works$52,37929%
  • Debt Service$14,0758%
  • Culture and Recreation$10,8926%
  • Public Safety$3,5002%
  • Capital Projects$2,0381%
  • Health and Social Services$1,9951%

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
FunctionBudgetSpent
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

$718,974
$292,612

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

$435,077
$396,538
June 30OwedPer 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 30OwedPer 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
SourceFY22FY23FY24FY25
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.

$27,413
$0
    YearGrants and projects
    FY19$0
    FY20$0
    FY21$0
    FY22$27,413
    FY23$0
    FY24$0
    FY25$0
    Show the numbers
    YearGrants 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.

    $33,880

    Federal grants, for comparison: $2,800 in FY25.

    Business awards

    Every award statewide

    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

    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 Mayor
      Now 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.

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