Butler County holds revenue-neutral-rate hearing, presents proposed 2026 budget and sales-tax option

El Dorado — At a public revenue-neutral-rate hearing in El Dorado, Butler County finance director Ryan Atkinson presented the county’s proposed 2026 budget and the mechanics of property taxation, and the Board of County Commissioners voted 4–0 to adopt a resolution allowing the county to levy a property tax rate that exceeds the revenue-neutral rate.

Atkinson told the board that the 2026 budget proposal is based on property values as of Jan. 1, 2025, and walked through the tax calendar and how notice and appeals work. He said the county’s proposed mill levy in the initial proposal was 29.853 mills and the amended proposal reduced that to 29.625 mills — a reduction of roughly 0.255 mills — and that, as proposed, the county would remain among the state’s lower mill levies.

The presentation emphasized how overlapping taxing entities affect bills: Atkinson said the county accounts for roughly one-fifth of the tax bill for residents inside a city and noted that a school-related state-assessed levy of 20 mills typically makes schools the largest single charge on most house tax bills. Using an Andover example, Atkinson demonstrated that a $100,000 house in that tax unit would face roughly $1,769 in annual property tax under the stated columns of taxing entities and that for that parcel the combined 2025 proposed tax would be about $500 (roughly 9%) above the prior year because of valuation changes.

Atkinson described the revenue-neutral-rate (RNR) calculation: “Basically, it’s a way to say any taxing ... that taxes a penny more has to pass a resolution, hold a hearing, and pass a resolution to say they are going to tax, you know, more than last year,” and he reviewed the statutory schedule: notice of values in March, certification by June, RNR notices in early August, local RNR hearings between Aug. 20 and Sept. 20, and a final county budget due to the clerk by Oct. 1.

Atkinson also summarized a sales-tax scenario the county staff has analyzed: a half-cent county sales tax could generate roughly $6 million and replace roughly 5.2 mills of property tax; a full cent would roughly double that effect. He cautioned that placing a county sales tax on the ballot requires legislative permission: “If they give us permission ... we can put it on the ballot,” Atkinson said, referring to the State of Kansas.

Public comment focused on rising assessments and the burden on fixed-income households. Several speakers said valuations on individual properties had jumped sharply in recent years and described the appeal process as difficult to navigate. Retirees and residents on fixed incomes told commissioners the tax increases were squeezing household budgets; one resident, Roger Kornfeld, said, “I do feel like sales tax is a choice ... a far more fair method of taxation.” Other commenters pressed for better outreach about appeals and for county support identifying comparable sales.

After the presentation and public comment, the board approved Resolution No. 25-33, a roll-call vote passed 4–0 (Commissioners Wojciech, Murphy, Jackson and Masterson voting yes; Commissioner Herzet absent) to levy a property tax rate exceeding the revenue-neutral rate as published for this hearing. County staff said the vote is required when the proposed rate would generate more dollars than the previous year and that the final budget adoption would occur at a future meeting; no final budget adoption occurred at this session.

What’s next: county staff will continue to refine the proposed 2026 budget and said the final budget must be transmitted to the county clerk by Oct. 1. Commissioners and staff said they will continue public outreach on appeals, and they noted a statutory step is needed before a countywide sales tax could be put on a future ballot.