Local taxes › Woodbury County
County
Woodbury County
15 cities · 10 school districts · How counties work
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.
- IncomingDaniel A. Bittinger IIWoodbury County Board of Supervisors District 2 · elected November 3, 2026, takes office in January 2027
- IncomingKolby DeWittWoodbury County Board of Supervisors District 4 · elected November 3, 2026, takes office in January 2027
- IncomingTina M. BertrandWoodbury County Treasurer · elected November 3, 2026, takes office in January 2027
- IncomingJames D. LoomisWoodbury County Attorney · elected November 3, 2026, takes office in January 2027
- IncomingBen UhlWoodbury County Agricultural Extension Council · elected November 3, 2026, takes office in January 2027
- IncomingGary WaltersWoodbury County Soil and Water Conservation District Commissioner · elected November 3, 2026, takes office in January 2027
- IncomingKerri WeaverWoodbury County Agricultural Extension Council · elected November 3, 2026, takes office in January 2027
- IncomingKevin PottebaumWoodbury County Agricultural Extension Council · elected November 3, 2026, takes office in January 2027
- IncomingMia HeilmanWoodbury County Agricultural Extension Council · elected November 3, 2026, takes office in January 2027
- IncomingPatrick PattersonWoodbury County Soil and Water Conservation District Commissioner · elected November 3, 2026, takes office in January 2027
- IncomingPaul BoyleWoodbury County Agricultural Extension Council · elected November 3, 2026, takes office in January 2027
- IncomingRashelle JensenWoodbury 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.
Show 5 more meetings
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
| Year | In cities | Rural | County’s rural levy |
|---|---|---|---|
| FY27 | $32.29 | $22.75 | $9.52 |
| FY26 | $32.13 | $22.75 | $9.52 |
| FY25 | $34.61 | $22.25 | $9.52 |
| FY24 | $34.45 | $22.59 | $9.60 |
| FY23 | $34.20 | $22.86 | $9.61 |
| FY22 | $33.72 | $22.70 | $9.63 |
| FY21 | $34.06 | $23.35 | $9.64 |
| FY20 | $34.26 | $23.18 | $9.73 |
Rates by city, FY27
Typical combined rate in each city, per $1,000 of taxable value.
| City | Typical rate | Since FY22 |
|---|---|---|
| Anthon | $31.65 | +3.3% |
| Bronson | $29.56 | -10.0% |
| Correctionville | $41.62 | +14.4% |
| Cushing | $33.97 | +5.2% |
| Danbury | $29.03 | +7.6% |
| Hornick | $30.50 | +5.9% |
| Lawton | $26.52 | -16.6% |
| Moville | $32.29 | -3.2% |
| Oto | $29.05 | +9.0% |
| Pierson | $39.48 | +1.6% |
| Salix | $29.39 | +8.1% |
| Sergeant Bluff | $33.05 | +1.6% |
| Sioux City | $34.98 | -1.5% |
| Sloan | $27.25 | +1.2% |
| Smithland | $40.88 | +9.1% |
Show the numbers
| City | Typical rate | Since FY22 |
|---|---|---|
| Anthon | $31.65 | +3.3% |
| Bronson | $29.56 | -10.0% |
| Correctionville | $41.62 | +14.4% |
| Cushing | $33.97 | +5.2% |
| Danbury | $29.03 | +7.6% |
| Hornick | $30.50 | +5.9% |
| Lawton | $26.52 | -16.6% |
| Moville | $32.29 | -3.2% |
| Oto | $29.05 | +9.0% |
| Pierson | $39.48 | +1.6% |
| Salix | $29.39 | +8.1% |
| Sergeant Bluff | $33.05 | +1.6% |
| Sioux City | $34.98 | -1.5% |
| Sloan | $27.25 | +1.2% |
| Smithland | $40.88 | +9.1% |
Compared with places this size2
Woodbury County’s countywide property tax rate of $7.11 per $1,000 is the 1st highest of 7 Iowa counties with 94,000–160,000 people. The middle of the group is $5.73.
See all 7
| # | Place | Rate per $1,000 | People |
|---|---|---|---|
| 1 | Woodbury County | $7.11 | 107,257 |
| 2 | Pottawattamie County | $6.79 | 93,529 |
| 3 | Johnson County | $6.24 | 160,080 |
| 4 | Dubuque County | $5.73 | 99,242 |
| 5 | Black Hawk County | $5.57 | 132,348 |
| 6 | Story County | $4.34 | 102,498 |
| 7 | Dallas County | $3.40 | 115,343 |
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: Woodbury County Assessor · City of Sioux City Assessor
What’s taxed
$6.39B of taxable value in 2025 valuations, +27.7% since 2020. Who carries the load, by kind of property:
- Homes$3.39B50%
- Commercial$1.68B25%
- Farmland and farm buildings$689.4M10%
- Industrial$614.6M9%
- Utilities, railroads and other$427.2M6%
Show the numbers
| Valuation year | Homes | Farmland | Commercial | Industrial | Total |
|---|---|---|---|---|---|
| 2025 | $3.39B | $689.4M | $1.68B | $614.6M | $6.39B |
| 2024 | $3.21B | $733.4M | $1.46B | $573.4M | $6.01B |
| 2023 | $3.11B | $712.6M | $1.42B | $545.6M | $5.83B |
| 2022 | $2.96B | $703.3M | $1.30B | $464.5M | $5.49B |
| 2021 | $2.62B | $683.5M | $1.39B | $622.3M | $5.38B |
| 2020 | $2.49B | $609.0M | $1.32B | $519.2M | $5.01B |
| 2019 | $2.44B | $589.4M | $1.25B | $464.6M | $4.82B |
| 2018 | $2.23B | $587.1M | $1.10B | $441.7M | $4.43B |
Budget and spending
Where each dollar of the county’s budget goes, FY27
Planned spending from all funds. “Counties this size” is the average for the 6 counties closest in size (94,000–160,000 people).
| Where it goes | Of each dollar | Counties this size (6) |
|---|---|---|
| Public safety & legal services | 39¢ | 34¢ |
| Roads & transportation | 16¢ | 15¢ |
| Administration | 13¢ | 12¢ |
| Debt payments | 9¢ | 5¢ |
| Physical health & social services | 7¢ | 8¢ |
| Everything else | 16¢ | 25¢ |
The county’s budget
Woodbury County plans to spend $79.1M in FY27, from property taxes, state and federal money, fees and its reserves. It spent $71.3M in FY25.
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$3.71
- General Supplemental · countywide$2.60
- Debt Service · countywide$0.81
- Countywide · countywide$7.11
- Rural Basic · rural$2.41
- Total Rural · rural$9.52
Roads: spending per mile
Woodbury County spent $10.9M on roads and transportation in FY25, $8,045 for each of its 1,349 miles of county roads: 42nd most of 99 counties (the middle county spent $7,810). It budgeted $12.7M for FY27.4
| Year | Spent | Per mile |
|---|---|---|
| FY25 | $10.9M | $8,045 |
| FY24 | $10.0M | $7,430 |
| FY23 | $10.5M | $7,746 |
| FY22 | $8.6M | $6,399 |
| FY21 | $10.7M | $7,959 |
| FY20 | $9.1M | $6,752 |
| FY19 | $8.7M | $6,439 |
| FY18 | $8.5M | $6,291 |
Show the numbers
| Year | Spent | Per mile |
|---|---|---|
| FY25 | $10.9M | $8,045 |
| FY24 | $10.0M | $7,430 |
| FY23 | $10.5M | $7,746 |
| FY22 | $8.6M | $6,399 |
| FY21 | $10.7M | $7,959 |
| FY20 | $9.1M | $6,752 |
| FY19 | $8.7M | $6,439 |
| FY18 | $8.5M | $6,291 |
Debt, reserves and audits
How local debt works · What an audit tells you
What Woodbury County owes
$51.9M at June 30, 2026: $489 per resident. 32nd most per resident of 99 Iowa counties (the list).5
| June 30 | Owed | Per resident |
|---|---|---|
| 2026 | $51.9M | $489 |
| 2025 | $55.8M | $526 |
| 2024 | $59.5M | $562 |
| 2023 | $63.6M | $600 |
| 2022 | $66.0M | $623 |
| 2021 | $32.4M | $306 |
| 2020 | $6.8M | $64 |
| 2019 | $7.2M | $68 |
| 2018 | $8.6M | $81 |
| 2017 | $9.2M | $87 |
| 2016 | $4.0M | $38 |
| 2015 | $3.1M | $30 |
| 2014 | $2.4M | $23 |
| 2013 | $2.6M | $24 |
| 2012 | $2.1M | $20 |
| 2011 | $2.4M | $23 |
| 2010 | $2.1M | $20 |
Show the numbers
| June 30 | Owed | Per resident |
|---|---|---|
| 2026 | $51.9M | $489 |
| 2025 | $55.8M | $526 |
| 2024 | $59.5M | $562 |
| 2023 | $63.6M | $600 |
| 2022 | $66.0M | $623 |
| 2021 | $32.4M | $306 |
| 2020 | $6.8M | $64 |
| 2019 | $7.2M | $68 |
| 2018 | $8.6M | $81 |
| 2017 | $9.2M | $87 |
| 2016 | $4.0M | $38 |
| 2015 | $3.1M | $30 |
| 2014 | $2.4M | $23 |
| 2013 | $2.6M | $24 |
| 2012 | $2.1M | $20 |
| 2011 | $2.4M | $23 |
| 2010 | $2.1M | $20 |
Up 2369% since 2010.
The 5% limit6
General obligation debt is $10.2M, 2% of the limit of about $512.0M (5% of $10.24B, the full value of its taxable property in 2024).
9 obligations at June 30, 2026
| Kind | For | Paid off by | Owed |
|---|---|---|---|
| Revenue Bonds | New Law Enforcement Center | 2041 | $21.9M |
| Revenue Bonds | Building new Law Enforcement Center Facility. | 2040 | $19.8M |
| General Obligation | Improvements of County gravel roads | 2032 | $5.8M |
| General Obligation | erecting, equipping, remodeling or reconstructing various public buildings | 2030 | $1.2M |
| General Obligation | erecting, equipping, remodeling or reconstructing various public buildings | 2030 | $960,000 |
| General Obligation | Erecting, equipping, remodeling or reconstruction of the Courthouse including remodeling Room 210, LEC & Siouxland District Health | 2028 | $760,000 |
| General Obligation | Erecting, equipping, remodeling, reconstruction of public buildings | 2027 | $483,200 |
| General Obligation | Erecting, equipping, remodeling, software, hardware or reconstructing sidewalks, essential county purposes | 2029 | $480,000 |
| General Obligation | County CIP Projects | 2027 | $471,740 |
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
Woodbury County plans to end FY27 with $16.5M across its funds, about 2.5 months of its planned spending.7 Why governments keep reserves
Show the numbers
| Year | Start | End | Months of spending |
|---|---|---|---|
| FY27 | – | $16.5M | 2.5 |
| FY26 | $17.5M | $12.4M | 2.0 |
| FY25 | $26.4M | $14.7M | 2.3 |
| FY24 | $27.4M | $12.8M | 2.0 |
| FY23 | $34.6M | $21.8M | 3.6 |
| FY22 | $11.2M | $7.7M | 1.5 |
| FY21 | $13.6M | $9.6M | 1.9 |
| FY20 | $14.5M | $11.5M | 2.4 |
| FY19 | $10.8M | $9.0M | 2.0 |
| FY18 | $13.3M | $10.8M | 2.5 |
| FY17 | $13.6M | $11.9M | 2.6 |
| FY16 | $15.6M | $13.3M | 3.1 |
Audits8
The latest: Financial Statement for the period ending Monday, June 30, 2025 (PDF), released Monday, June 29, 2026, by a CPA firm.
The report has no Schedule of Findings Iowa Funnel could read.
16 earlier reports for Woodbury County
- Financial Statement, period ending Sunday, June 30, 2024Thursday, June 26, 2025
- Financial Statement, period ending Friday, June 30, 2023Wednesday, May 29, 2024
- Financial Statement, period ending Thursday, June 30, 2022Thursday, June 29, 2023
- Financial Statement, period ending Wednesday, June 30, 2021Monday, June 27, 2022
- Financial Statement, period ending Tuesday, June 30, 2020Thursday, June 24, 2021
- Financial Statement, period ending Sunday, June 30, 2019Friday, July 31, 2020
- Financial Statement, period ending Saturday, June 30, 2018Thursday, January 24, 2019
- Financial Statement, period ending Friday, June 30, 2017Wednesday, January 24, 2018
- Financial Statement, period ending Thursday, June 30, 2016Thursday, March 30, 2017
- Financial Statement, period ending Tuesday, June 30, 2015Friday, February 19, 2016
- Financial Statement, period ending Monday, June 30, 2014Thursday, February 5, 2015
- Financial Statement, period ending Sunday, June 30, 2013Thursday, January 23, 2014
- Financial Statement, period ending Saturday, June 30, 2012Monday, January 7, 2013
- Financial Statement, period ending Thursday, June 30, 2011Thursday, January 26, 2012
- Financial Statement, period ending Wednesday, June 30, 2010Friday, January 14, 2011
- Financial Statement, period ending Tuesday, June 30, 2009Tuesday, January 12, 2010
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.
| Year | Collected |
|---|---|
| FY24 | $24.0M |
| FY23 | $21.7M |
| FY22 | $21.1M |
| FY21 | $21.1M |
| FY20 | $19.0M |
| FY19 | $17.5M |
| FY18 | $17.7M |
| FY17 | $17.5M |
| FY16 | $17.9M |
| FY15 | $17.7M |
| FY14 | $16.5M |
Show the numbers
| Year | Collected |
|---|---|
| FY24 | $24.0M |
| FY23 | $21.7M |
| FY22 | $21.1M |
| FY21 | $21.1M |
| FY20 | $19.0M |
| FY19 | $17.5M |
| FY18 | $17.7M |
| FY17 | $17.5M |
| FY16 | $17.9M |
| FY15 | $17.7M |
| FY14 | $16.5M |
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): $4.7M in FY26, down 2% since FY14 while prices rose 39%, so it buys 30% less. County and city state aid for roads isn’t in the state’s county files yet.
Show the numbers
| Credit | FY26 | FY25 | FY24 | FY23 | FY22 | FY21 |
|---|---|---|---|---|---|---|
| Homestead property tax credit | $4.0M | $3.9M | $3.7M | $3.6M | $3.5M | $3.6M |
| Ag land and family farm tax credits | $593,095 | $629,542 | $619,963 | $582,624 | $569,447 | $653,158 |
| Business property tax credit | – | $3.8M | $4.6M | $2.5M | $2.5M | $2.6M |
| Elderly and disabled property tax credit | $145,594 | $145,218 | $167,864 | $153,568 | $136,860 | $135,348 |
| Military service property tax credit | – | – | $42,995 | $44,994 | $46,891 | $48,723 |
Who received the state’s payments
Property tax credits and the local option sales tax the state collected and sent back, by recipient: $29.3M in FY26. The newest year may be partial.
Federal money, business awards and disasters
Federal money statewide · Business awards statewide
State economic development awards
11 businesses have state awards in Woodbury County: $14.1M in grants, loans and tax benefits, for 1,340 jobs. Closed projects promised 142 jobs; 137 were there at the end.9
- Cargill Incorporated · Sioux CityHigh Quality Jobs Program · FY25 · Under contract: Building · 4 jobs required$336K
- Cold-Link Logistics Sioux City, LLC · Sioux CityTargeted Jobs · FY22 · Under contract: Building · 58 jobs required, 53 reported$459K
- Ag Processing Inc. a Cooperative · Sergeant BluffHigh Quality Jobs Program · FY22 · Under contract: Building · 2 jobs required$842K
- Sabre Communications Corporation · Sioux CityHigh Quality Jobs Program · FY21 · Under contract: Keeping the jobs · 16 jobs required, 16 reported$1.2M
- Meridian Clinical Research, LLC · Sioux CityTargeted Jobs · FY20 · Not going ahead: Contract ended · 41 jobs required$155K
- Interstate Mechanical Corporation · Sioux CityTargeted Jobs · FY18 · Closed: Met its contract · 52 jobs required, 52 at the end$350K
- Sioux City Brick & Tile Company · Sioux CityTargeted Jobs · FY18 · Not going ahead: Declined or withdrawn · 16 jobs required$275K
- Superior Industrial Mechanical Inc. and Rohan Properties, LLC · Sioux CityTargeted Jobs · FY17 · Closed: Met its contract · 26 jobs required, 21 at the end$152K
and 5 more on economic development awards
Community college new jobs training: 40 contracts since 2002 worth $29.2M, for 4,675 pledged jobs.
Disaster proclamations
The Governor’s disaster proclamations that named Woodbury County in the last three years. One can open state help and extend deadlines.
- Gov. Reynolds Issues Disaster Proclamation for Monona and Woodbury Counties in Response to Severe WeatherJune 14, 2024 · disaster · Monona County, Woodbury County · signed proclamation
AI summary Governor Reynolds issued a disaster proclamation for Monona and Woodbury Counties due to severe weather that occurred June 12 through 13. 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 have 45 days from the date of the proclamation to submit a claim for the grant program, and the Disaster Case Advocacy Program closes 180 days from the date of the governor's proclamation.10
Elections
Most recent: November 3, 2026
Ballot measures · 2
Results not in yet
Passes with more yes votes than no.
Passed Yes 61.2% (1,927) · No 38.8% (1,223)
Passes with more yes votes than no.
County offices · 7
5 seats: the top 5 win.
- Ben Uhl Winner17,47421.9%
- Kevin Pottebaum Winner17,34021.7%
- Kerri Weaver Winner16,10920.2%
- Rashelle Jensen Winner14,56118.2%
- Paul Boyle Winner14,37318.0%
- Mia Heilman Unopposed21,029100.0%
- James D. Loomis RWinner18,37855.7%
- Benjamin J. Mulford D14,62344.3%
- Daniel A. Bittinger II RWinner17,37553.3%
- Jody House D15,21446.7%
- Kolby DeWitt RWinner17,99654.9%
- Brittney Wilson D14,78245.1%
2 seats: the top 2 win.
- Gary Walters Winner22,75099.8%
- Patrick Patterson Winner400.2%
- Tina M. Bertrand RUnopposed23,835100.0%
Townships · 50
- Vicki Hulse Unopposed
- Pamela M. Clark Unopposed
- Blake Stratton Unopposed
- Nancy Flammang Unopposed
- Karl Braun Unopposed
- Amanda Bennett Unopposed
- Noel Plummer Unopposed
- Cody Williams Unopposed
No candidates listed.
- Jennifer Benson Unopposed
- Derek Kollbaum Unopposed
- Bill O'Connell Unopposed
- Ron Cockburn Unopposed
- Robert Gay Unopposed
- Christopher Fred Pepin Unopposed
- Barbara Parker Unopposed
- Adam Lee Unopposed
- Adam Cameron Unopposed
- Barbara K. Ludwig Unopposed
- Brett Baldwin Unopposed
- Jason Mahrt Unopposed
- Jason Hamann Unopposed
- Karen Bennar Unopposed
No candidates listed.
- Jason Meins Unopposed
- Kevin Reinking Unopposed
- Wayne Rieckmann Unopposed
- Victoria J. Eliason Unopposed
- Todd Copple Unopposed
- Andrew J. Linn Unopposed
- Keith Goodwin Unopposed
- Charles Holst Unopposed
- Michael Baird Unopposed
- David Folsom Unopposed
- Sylvia Dietrich Unopposed
- Shona Klingensmith Unopposed
- Roger L. Wilson Unopposed
- Tina M. Kilpatrick Unopposed
- Jerry D. Holder Unopposed
Local races from civicAPI and county auditors for Woodbury County; official results are on each county auditor’s site.
Past ballot measures
- Sergeant Bluff-Luton School District Public Measure WDNovember 3, 2026
Results not in yet
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 ballot11.
Voter turnout12
| General election | Woodbury | Iowa | Absentee |
|---|---|---|---|
| 2026 | 55.9% (34,047) | 63.4% | 38.5% |
Places in the county
At the Statehouse and in Congress13
Kevin Alons (Sen. 7, 87%)Catelin Drey (Sen. 1, 13%)Travis M. Sitzmann (Rep. 13, 82%)Bob Henderson (Rep. 2, 12%)Jacob Bossman (Rep. 14, 5%)
U.S. House:District 4
Cities
AnthonBronsonCorrectionvilleCushingDanburyHornickLawtonMovilleOtoPiersonSalixSergeant BluffSioux CitySloanSmithland
School districts
Battle Creek-Ida GroveKingsley-PiersonLawton-BronsonMaple Valley-Anthon OtoOdebolt-ArthurRiver ValleySergeant Bluff-LutonSioux CityWestwoodWoodbury Central