Atchison commission adopts 2026 budget, approves 1.493‑mill increase over revenue neutral rate

The Atchison City Commission on Sept. 9 adopted a 2026 budget, associated capital improvement plans and a mill levy that exceeds this year’s revenue neutral rate. The commission voted 5‑0 to approve Resolution 3426 authorizing a 46.358 mill levy, 1.493 mills above the revenue neutral rate, and later voted to adopt the full 2026 budget, the 2026–2030 capital improvement plan (CIP), the equipment reserve plan (ERP) and the wastewater/CSO CIP. Ordinance 6724, appropriating the budgeted amounts, also passed 5‑0.

City Manager Mark Westoff told the commission the proposed levy would increase property tax revenue by 2.5% compared with 2025 and that the combined city/library levy would be 46.358 mills compared with a calculated revenue neutral rate of 44.865 mills. Westoff said the city is proposing about $5,042,000 in property tax revenue for the taxable funds that determine the mill levy and that the three funds used in that calculation (general fund, debt service and library) total $13,757,132 in budgeted expenses for 2026.

Westoff said the administration and department heads pared some equipment purchases and operations lines during five budget workshops to keep the levy increase modest. He told the commission the budget as proposed would support more than $10 million in infrastructure and upgrades next year, financed partly through grants, other non‑tax revenue and fund balances. “Two‑thirds of those tax‑levied funds are covered by other revenue,” he said, listing grants, state and federal distributions, utility fees, franchise and sales taxes and ARPA funds as major revenue lines.

The presentation included details of the city’s street funding model, which relies on a general obligation bond every three years. Westoff said the city could consider alternatives such as a local sales tax to provide a steadier revenue stream for streets, and he noted the city’s estimated return from a 0.5 cent local sales tax would be about $1.2 million in 2026. He also discussed wastewater projects required by KDHE and a South Headworks project that came in over initial estimates, increasing from an expected $1.5 million to about $2.3 million; the city plans to use that expenditure to qualify as match for roughly $5 million in Army Corps of Engineers funding for future CSO work.

Commissioners asked no substantive questions during the presentation. After the public hearings concluded, the commission took the three formal votes: adoption of Resolution 3426 (exceeding the revenue neutral rate), adoption of the 2026 budget and the associated CIP/ERP/wastewater plans, and adoption of Ordinance 6724 appropriating funds. All measures passed by roll call votes with Mary Young, Vice Mayor Wilcox, Commissioner Greenlee, Commissioner Murphy and Commissioner Slattery voting yes.

Westoff reminded the commission that the July deadline sets a mill levy ceiling and that the final filing deadline for the budget is Sept. 20. Commissioners said the city does not have to spend the full amount authorized by the levy and that the adopted figures set a ceiling the city can stay under if it chooses.

Votes at a glance

- Resolution 3426 — Authorize the City of Atchison to exceed the revenue neutral rate for 2026 (proposed levy 46.358 vs. revenue neutral 44.865; 1.493 mills over; 2.5% property tax revenue increase). Outcome: approved, roll call 5–0 (Mary Young, Vice Mayor Wilcox, Commissioner Greenlee, Commissioner Murphy, Commissioner Slattery — all yes). Motion/second: not specified in the transcript. Notes: Resolution authorizes setting a mill levy above the revenue neutral rate; commission can choose to spend less than the ceiling.

- 2026 Budget and 2026–2030 CIP/ERP/Wastewater CSO CIP — Adopt the city’s proposed budgets and multi‑year plans, including projects offset by grants and bonding. Outcome: approved, roll call 5–0. Motion/second: not specified in the transcript.

- Ordinance 6724 — Appropriate funds for city services for calendar year 2026. Outcome: approved, roll call 5–0. Motion/second: not specified in the transcript.

The city manager’s presentation and the adopted budget include program and project highlights: a proposed employee merit and market adjustment (3% + $1 for eligible employees, excluding the city manager), continued use of contractual engineering and planning services because of open positions, technology and website upgrades funded by remaining ARPA funds, planned general obligation road bond projects, North Fifth Street and Unity Street sidewalk/lighting projects (largely grant‑funded), and wastewater work tied to state KDHE requirements. Westoff said the city budget assumes some asset replacement schedules and that some vehicle purchases were deferred to later years to maintain budget balance.

The commission’s action sets the formal levy and budget the city must file with the county by the statutory deadline; Westoff noted that final amounts can still be managed below the approved ceiling.