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Local taxes › Palo Alto County

County

Palo Alto County

9 cities · 9 school districts · How counties work

$2,650 a yearproperty tax on a $200,000 home in a typical town here, FY27 (a rate of $31.46 per $1,000 of taxable value)1
$1,940 a yearon a $200,000 home in the countryside, FY27 ($23.05 per $1,000)
$16.8Mcounty budget, FY27
$1.09Btaxable value, 2025 valuations (+34.7% in 5 years)

Who runs it

The Board of Supervisors sets the county budget and its property tax; the other officers run elections, records, taxes and law enforcement.

  • IncomingAaron DietrichPalo Alto County Board of Supervisors District 5 · elected November 3, 2026, takes office in January 2027
  • IncomingCraig MerrillPalo Alto County Board of Supervisors District 2 · elected November 3, 2026, takes office in January 2027
  • IncomingKeith WirtzPalo Alto County Board of Supervisors District 1 · elected November 3, 2026, takes office in January 2027
  • IncomingRobin JamisonPalo Alto County Treasurer · elected November 3, 2026, takes office in January 2027
  • IncomingSue RuppertPalo Alto County Recorder · elected November 3, 2026, takes office in January 2027
  • IncomingAnne QuailPalo Alto County Attorney · elected November 3, 2026, takes office in January 2027
  • IncomingAllison MillerPalo Alto County Agricultural Extension Council · elected November 3, 2026, takes office in January 2027
  • IncomingCindy MageePalo Alto County Hospital Trustee · elected November 3, 2026, takes office in January 2027
  • IncomingDexter KnoblochPalo Alto County Soil and Water Conservation District Commissioner · elected November 3, 2026, takes office in January 2027
  • IncomingDiane NelsonPalo Alto County Agricultural Extension Council · elected November 3, 2026, takes office in January 2027
  • IncomingJerry JoycePalo Alto County Soil and Water Conservation District Commissioner · elected November 3, 2026, takes office in January 2027
  • IncomingMark HobartPalo Alto County Hospital Trustee · elected November 3, 2026, takes office in January 2027
  • IncomingMary CooperPalo Alto County Hospital Trustee · elected November 3, 2026, takes office in January 2027
  • IncomingMikel JonesPalo Alto County Hospital Trustee · elected November 3, 2026, takes office in January 2027
  • IncomingMollie VeldboomPalo Alto County Agricultural Extension Council · elected November 3, 2026, takes office in January 2027
  • IncomingNick SteinkampPalo Alto County Hospital Trustee · elected November 3, 2026, takes office in January 2027
  • IncomingRoberta HersomPalo Alto County Agricultural Extension Council · elected November 3, 2026, takes office in January 2027
  • IncomingSamantha GrahamPalo Alto County Agricultural Extension Council · elected November 3, 2026, takes office in January 2027

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 Board of Supervisors is deciding: each agenda, the resolutions and ordinances on it, and a plain-language summary.

Iowa Funnel doesn’t read this county’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

Rates over time

Typical combined rate per $1,000 of taxable value, and the county government’s own rural levy.

Show the numbers
YearIn citiesRuralCounty’s rural levy
FY27$31.46$23.05$8.00
FY26$32.96$24.64$8.49
FY25$33.23$24.59$8.42
FY24$33.82$24.86$9.22
FY23$35.20$26.02$10.47
FY22$34.63$25.71$10.07
FY21$34.58$26.20$10.58
FY20$33.71$26.16$10.51

Rates by city, FY27

Typical combined rate in each city, per $1,000 of taxable value.

CityTypical rateSince FY22
Ayrshire$33.25-1.0%
Curlew$29.80-0.7%
Cylinder$31.46-5.4%
Emmetsburg$32.63-9.3%
Graettinger$32.82-8.4%
Mallard$30.04-15.9%
Rodman$32.06-0.9%
Ruthven$35.37+10.1%
West Bend$30.40-7.4%
Show the numbers
CityTypical rateSince FY22
Ayrshire$33.25-1.0%
Curlew$29.80-0.7%
Cylinder$31.46-5.4%
Emmetsburg$32.63-9.3%
Graettinger$32.82-8.4%
Mallard$30.04-15.9%
Rodman$32.06-0.9%
Ruthven$35.37+10.1%
West Bend$30.40-7.4%

Compared with places this size2

Palo Alto County’s countywide property tax rate of $4.48 per $1,000 is the 4th lowest of 38 Iowa counties with 6,000–13,000 people. The middle of the group is $5.77.

Decatur County: $9.59Winnebago County: $8.49Montgomery County: $8.08Clarke County: $7.88Louisa County: $7.80Union County: $7.65Davis County: $7.37Wright County: $6.87Greene County: $6.83Fremont County: $6.79Howard County: $6.54Wayne County: $6.47Pocahontas County: $6.38Sac County: $6.36Shelby County: $6.31Worth County: $6.25Guthrie County: $6.24Emmet County: $6.16Monroe County: $5.79Calhoun County: $5.75Humboldt County: $5.74Keokuk County: $5.64Mitchell County: $5.64Monona County: $5.63Osceola County: $5.56Lucas County: $5.40Van Buren County: $5.29Grundy County: $5.20Chickasaw County: $5.13Franklin County: $5.11Adair County: $5.09Appanoose County: $5.06Ida County: $4.82Cass County: $4.75Hancock County: $4.00Lyon County: $3.96Cherokee County: $3.89Palo Alto County: $4.48$3.89 lowest$9.59 highestmiddle
See all 38
#PlaceRate per $1,000People
1Decatur County$9.597,656
2Winnebago County$8.4910,383
3Montgomery County$8.0810,063
4Clarke County$7.889,524
5Louisa County$7.8010,630
6Union County$7.6511,955
7Davis County$7.379,193
8Wright County$6.8712,729
9Greene County$6.838,662
10Fremont County$6.796,494
11Howard County$6.549,360
12Wayne County$6.476,622
13Pocahontas County$6.387,006
14Sac County$6.369,533
15Shelby County$6.3111,821
16Worth County$6.257,307
17Guthrie County$6.2410,774
18Emmet County$6.169,162
19Monroe County$5.797,373
20Calhoun County$5.759,711
21Humboldt County$5.749,617
22Keokuk County$5.649,855
23Mitchell County$5.6410,632
24Monona County$5.638,429
25Osceola County$5.566,036
26Lucas County$5.408,758
27Van Buren County$5.297,217
28Grundy County$5.2012,405
29Chickasaw County$5.1311,719
30Franklin County$5.1110,024
31Adair County$5.097,431
32Appanoose County$5.0612,106
33Ida County$4.826,810
34Cass County$4.7513,024
35Palo Alto County$4.488,809
36Hancock County$4.0010,616
37Lyon County$3.9612,378
38Cherokee County$3.8911,658

Think your assessment is wrong?

Start by talking with the assessor’s office. If that doesn’t settle it, you can file a written protest with the local board of review from April 2 to April 30 (May 1 to June 5 in a county declared a disaster area).3

Who values property here: Palo Alto County Assessor

What a protest can and can’t change →

What’s taxed

$1.09B of taxable value in 2025 valuations, +34.7% since 2020. Who carries the load, by kind of property:

  • Farmland and farm buildings$480.5M42%
  • Homes$307.0M27%
  • Industrial$166.6M15%
  • Utilities, railroads and other$90.2M8%
  • Commercial$89.4M8%
Show the numbers
Valuation yearHomesFarmlandCommercialIndustrialTotal
2025$307.0M$480.5M$89.4M$166.6M$1.09B
2024$288.9M$434.6M$72.3M$143.1M$980.5M
2023$278.1M$421.7M$75.8M$117.5M$936.3M
2022$236.6M$407.6M$65.7M$88.8M$842.3M
2021$226.2M$396.2M$76.2M$76.0M$816.8M
2020$221.5M$404.3M$74.3M$65.9M$807.0M
2019$214.4M$391.1M$73.5M$68.7M$788.3M
2018$214.3M$393.3M$75.0M$71.8M$791.6M

Budget and spending

Reading a local budget

Where each dollar of the county’s budget goes, FY27

Roads & transportation: 41¢ of every dollar41¢Public safety & legal services: 19¢ of every dollar19¢Parks, libraries, extension & environment: 12¢ of every dollar12¢Administration: 11¢ of every dollar11¢Debt payments: 8¢ of every dollar8¢Everything else: 10¢ of every dollar10¢

Planned spending from all funds. “Counties this size” is the average for the 37 counties closest in size (6,000–13,000 people).

Where it goesOf each dollarCounties this size (37)
Roads & transportation41¢35¢
Public safety & legal services19¢20¢
Parks, libraries, extension & environment12¢6¢
Administration11¢12¢
Debt payments8¢5¢
Everything else10¢22¢

The county’s budget

Palo Alto County plans to spend $16.8M in FY27, from property taxes, state and federal money, fees and its reserves. It spent $18.9M in FY25.

  • Roads & transportation$7.0M41%
  • Public safety & legal services$3.2M19%
  • Parks, libraries, extension & environment$2.0M12%
  • Administration$1.8M11%
  • Debt payments$1.3M8%
  • Physical health & social services$652,3984%
  • Services to residents (records, elections, licenses)$612,0394%
  • Capital projects$403,9702%

Its property tax levies, FY27

Dollars per $1,000 of taxable value. Everyone in the county pays the countywide levies; people outside cities also pay the rural ones, which mostly pay for roads and rural services.

  • General Basic · countywide$3.40
  • General Supplemental · countywide$1.09
  • Countywide · countywide$4.48
  • Rural Basic · rural$3.51
  • Total Rural · rural$8.00

Roads: spending per mile

Palo Alto County spent $5.9M on roads and transportation in FY25, $6,191 for each of its 952 miles of county roads: 87th most of 99 counties (the middle county spent $7,810). It budgeted $7.0M for FY27.4

$6,191
YearSpentPer mile
FY25$5.9M$6,191
FY24$5.3M$5,606
FY23$5.7M$5,973
FY22$5.5M$5,827
FY21$5.3M$5,611
FY20$4.9M$5,159
FY19$4.3M$4,495
FY18$4.3M$4,488
Show the numbers
YearSpentPer mile
FY25$5.9M$6,191
FY24$5.3M$5,606
FY23$5.7M$5,973
FY22$5.5M$5,827
FY21$5.3M$5,611
FY20$4.9M$5,159
FY19$4.3M$4,495
FY18$4.3M$4,488

Debt, reserves and audits

How local debt works · What an audit tells you

What Palo Alto County owes

$15.2M at June 30, 2026: $1,720 per resident. 8th most per resident of 99 Iowa counties (the list).5

$17.6M
$15.2M
June 30OwedPer resident
2026$15.2M$1,720
2025$15.9M$1,802
2024$16.6M$1,881
2023$17.6M$1,993
2022$12.7M$1,444
2021$4.5M$516
2020$6.5M$738
2019$9.1M$1,031
2018$11.4M$1,296
2017$13.1M$1,488
2016$14.8M$1,677
2015$16.6M$1,890
2014$12.2M$1,383
2013$13.0M$1,474
2012$7.5M$857
2011$8.6M$973
2010$9.8M$1,113
Show the numbers
June 30OwedPer resident
2026$15.2M$1,720
2025$15.9M$1,802
2024$16.6M$1,881
2023$17.6M$1,993
2022$12.7M$1,444
2021$4.5M$516
2020$6.5M$738
2019$9.1M$1,031
2018$11.4M$1,296
2017$13.1M$1,488
2016$14.8M$1,677
2015$16.6M$1,890
2014$12.2M$1,383
2013$13.0M$1,474
2012$7.5M$857
2011$8.6M$973
2010$9.8M$1,113

Up 54% since 2010.

The 5% limit6

General obligation debt is $15.2M, 20% of the limit of about $75.7M (5% of $1.51B, the full value of its taxable property in 2024).

2 obligations at June 30, 2026
KindForPaid off byOwed
General ObligationPublic Safety Building & Roads (Bond 2022A)2041$9.3M
General ObligationPublic Safety Building & Roads (Bond 2023)2042$5.8M

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

Palo Alto County plans to end FY27 with $13.8M across its funds, about 9.9 months of its planned spending.7 Why governments keep reserves

9.9 mo
Show the numbers
YearStartEndMonths of spending
FY27–$13.8M9.9
FY26$11.1M$11.2M8.5
FY25$14.5M$11.3M7.6
FY24$17.6M$9.5M4.8
FY23$20.5M$8.4M3.8
FY22$9.4M$7.0M5.3
FY21$7.7M$6.2M4.8
FY20$11.3M$9.4M7.2
FY19$11.8M$8.4M5.8
FY18$10.1M$8.7M7.1
FY17$9.4M$6.1M4.6
FY16$16.0M$10.8M7.4

Audits8

The latest: Financial Statement for the period ending Monday, June 30, 2025 (PDF), released Monday, March 23, 2026, by the Auditor of State.

17 earlier reports for Palo Alto County

Sales tax and state money

Where else the money comes from · Does state money keep pace?

Local option sales tax collected

The extra local sales tax voters approved, collected by the state and paid back to the county and its cities.

$2.0M
YearCollected
FY24$2.0M
FY23$1.7M
FY22$1.4M
FY21$1.4M
FY20$1.3M
FY19$1.4M
FY18$1.0M
FY17$1.0M
FY16$1.0M
FY15$1.3M
FY14$1.2M
Show the numbers
YearCollected
FY24$2.0M
FY23$1.7M
FY22$1.4M
FY21$1.4M
FY20$1.3M
FY19$1.4M
FY18$1.0M
FY17$1.0M
FY16$1.0M
FY15$1.3M
FY14$1.2M

Property tax credits the state pays

The state pays part of residents’ property tax bills (homestead, ag land and family farm, business, elderly and military credits): $761,285 in FY26, down 12% since FY14 while prices rose 39%, so it buys 37% less. County and city state aid for roads isn’t in the state’s county files yet.

Show the numbers
CreditFY26FY25FY24FY23FY22FY21
Homestead property tax credit$436,920$438,804$436,807$450,295$447,464$455,969
Ag land and family farm tax credits$311,905$323,127$317,502$324,935$311,695$308,293
Business property tax credit–$539,239$661,763$549,831$441,270$444,734
Elderly and disabled property tax credit$12,460$11,867$14,192$13,392$14,856$14,230
Military service property tax credit––$5,970$6,175$6,449$6,641

Who received the state’s payments

Property tax credits and the local option sales tax the state collected and sent back, by recipient: $2.2M in FY26. The newest year may be partial.

  • Palo Alto County$1.3M61%
  • City of Emmetsburg$553,38225%
  • City of Graettinger$118,1705%
  • City of Ruthven$104,0905%
  • City of Mallard$38,9342%
  • City of Ayrshire$18,8481%
  • City of Cylinder$12,7961%
  • City of Curlew$5,3720%

Federal money, business awards and disasters

Federal money statewide · Business awards statewide

State economic development awards

  • POET-DSM Marketing, LLC · Emmetsburg
    High Quality Jobs Program · FY17 · Not going ahead: Contract ended · 10 jobs required
    $975K

Community college new jobs training: 13 contracts since 2005 worth $2.5M, for 324 pledged jobs.

Awards statewide

Disaster proclamations

The Governor’s disaster proclamations that named Palo Alto County in the last three years. One can open state help and extend deadlines.

  • Gov. Reynolds issues disaster proclamation for Osceola and Palo Alto Counties in response to severe weather
    June 13, 2025 · disaster · Osceola County, Palo Alto County · signed proclamation

    AI summary Governor Reynolds issued a disaster proclamation for Osceola and Palo Alto Counties following severe weather on June 11, 2025. This proclamation allows state resources to be used for response and recovery and activates the Iowa Individual Assistance Grant Program and the Disaster Case Advocacy Program. Potential applicants have 45 days from the date of the proclamation to apply for the grant program, and the Disaster Case Advocacy Program closes 180 days from the date of the Governor’s proclamation.9

  • Gov. Reynolds Extends Disaster Proclamation for Highly Pathogenic Avian Influenza in Sioux and Palo Alto Counties
    December 8, 2024 · disaster · Palo Alto County, Sioux County

    AI summary Governor Reynolds has extended a disaster proclamation for Sioux and Palo Alto Counties in response to confirmed cases of highly pathogenic avian influenza. This proclamation allows state resources from Iowa Homeland Security, the Iowa Department of Agriculture and Land Stewardship, and other agencies to assist with tracking and monitoring, rapid detection, containment, disposal, and disinfection. It also waives regulatory provisions related to commercial vehicles responding to affected sites.

  • Gov. Reynolds Extends Disaster Proclamation to Palo Alto County in Response to Severe Storms and Flooding
    June 23, 2024 · disaster · Palo Alto County

    AI summary Governor Reynolds has extended a disaster emergency proclamation to include Palo Alto County due to severe storms and flooding that occurred on June 21 and are continuing. This proclamation allows state resources to be used for response and recovery and activates the Iowa Individual Assistance Grant Program and Disaster Case Advocacy Program. Potential applicants for the grant program have 45 days from the date of the proclamation to submit a claim, and the Disaster Case Advocacy Program closes 180 days from the date of the governor's proclamation.

Every disaster proclamation

Elections

Most recent: November 3, 2026

Ballot measures · 8

Passed Yes 54.1% (1,165) · No 45.9% (988)

Passes with more yes votes than no.

Passed Yes 54.7% (35) · No 45.3% (29)

Passes with more yes votes than no.

Results not in yet

Passes with more yes votes than no.

Results not in yet

Passes with more yes votes than no.

Results not in yet

Passes with more yes votes than no.

Results not in yet

Passes with more yes votes than no.

Passed Yes 67.3% (37) · No 32.7% (18)

Passes with more yes votes than no.

Passed Yes 58.8% (47) · No 41.3% (33)

Passes with more yes votes than no.

County offices · 9

5 seats: the top 5 win.

5 seats: the top 5 win.

2 seats: the top 2 win.

Townships · 6

Local races from civicAPI and county auditors for Palo Alto County; official results are on each county auditor’s site.

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 ballot10.

Voter turnout11

General electionPalo AltoIowaAbsentee
202666.8% (4,087)63.4%34.0%

Every county →

Places in the county

At the Statehouse and in Congress12

David D. Rowley (Sen. 5)John H. Wills (Rep. 10)

U.S. House:District 4

Cities

AyrshireCurlewCylinderEmmetsburgGraettingerMallardRodmanRuthvenWest Bend

School districts

Armstrong-RingstedEmmetsburgEstherville Lincoln CentralGraettinger-TerrilLaurens-MarathonPocahontas AreaRuthven-AyrshireSentralWest Bend-Mallard