Atchison adopts 49.125-mill ceiling, schedules Sept. 8 hearing on levy above revenue-neutral rate

The Atchison City Commission on a voice vote adopted Resolution No. 34-24, setting a self-imposed mill-levy ceiling of 49.125 mills and scheduling a public hearing for Sept. 8, 2025, at 4:30 p.m. on any proposal that would levy property taxes above the city's revenue-neutral rate.

City Manager Mark Westoff said the ceiling is an early step in the formal budgeting process and “is not the final budget number.” He told commissioners the ceiling gives staff room over the next six weeks to prepare a final budget and that the goal is to keep the final levy well below the ceiling.

The city's draft figures presented at the meeting estimated a revenue-neutral rate for 2026 of about 44.865 mills; the commission was told the current city levy is about 47.097 mills. Westoff explained that because Kansas sets an assessment rate for residential property (11.5 percent), a 1-mill increase over the revenue-neutral rate represents roughly $23 per $100,000 of appraised value and a 2-mill increase about $46 per $100,000 — figures staff used to illustrate taxpayer impact.

Commissioners and staff emphasized that setting the 49.125-mill ceiling simply establishes the maximum the city could adopt under the state-required process; it does not bind the commission to that level. The presiding official reminded the public that the Sept. 8 meeting will be the formal public hearing where commissioners can accept comment and change a proposed levy before final adoption.

At the meeting, staff walked through how property taxes are calculated: the county appraiser sets market (appraised) value, the state assessment rate (11.5 percent for residential property) produces the assessed value, and local taxing entities set mill levies applied to assessed value. Staff also noted that the city currently accounts for roughly 25 percent of a typical Atchison property tax bill, with county and school levies composing most of the remainder.

Resident Thomas Pennington asked for clarification about the per-property calculations; staff repeated the illustrative example and confirmed the mill-value math is intended to help taxpayers estimate the effect on individual bills.

Next steps: staff will continue budget workshops over the coming weeks, refine estimates, and present final levy and budget proposals at the Sept. 8 public hearing. The commission's action on July [date of meeting not specified] was limited to adopting the resolution that schedules that hearing and sets the temporary ceiling.