Kansas Association of Counties urges local control, flags rising costs for mandated services

Jay Hall, deputy director and general counsel for the Kansas Association of Counties, told the Committee on Local Government that counties are facing rising costs for statutorily mandated services and urged lawmakers to preserve local control while considering options to reduce reliance on property taxes.

Hall said the association, which this year marked its 50th anniversary, represents county officials and provides technical assistance and training on issues including open meetings, cybersecurity and budgeting. "We are an instrumentality of the state," Hall said, noting the organization is established by statute and is subject to open records and open meetings laws.

The association outlined mandated county responsibilities that can drive local budgets: property tax collection and valuation, elections and voting equipment, court facilities, prosecution, public health (including immunizations and rabies control), emergency management, solid waste planning and jails. Hall emphasized that counties perform both legally required services and locally determined services such as parks and museums. "Local control matters," he said, arguing that elected county officials often live in the communities they serve and are accountable to local voters.

Why it matters: The committee was presented with data and examples that describe how counties fund statutory duties and where budget pressure is growing. Hall told the committee there are over 4,000 taxing units in Kansas and that, in 2022, counties retained a little less than 29% of the overall property tax bill; the remainder is distributed to cities, school districts and other taxing entities. He also said about 80% of centerline road miles in Kansas are maintained by counties and roughly 75% of bridges are county responsibilities.

Hall described several legislative priorities the association will promote. He said counties want flexibility to deliver public notices through online options as newspaper circulation declines; Representative Ken Rogers introduced draft RS 0708 on publications during the same meeting. Hall also said counties are examining vehicle registration fees and the extent to which registration fees currently are supplemented by property tax dollars; he said a bill on vehicle registration funding is expected later in the session but did not give a bill number.

Committee members questioned Hall on cost drivers and options to reduce burden on property taxpayers. Hall said smaller counties sometimes share county appraisers or staff across offices to reduce costs. He cited a sharp rise in material costs for road maintenance: "the cost of gravel has gone up by about, about 3 to 3 and a half times over the last eight years," he said, and added that motor-fuel tax receipts have not increased proportionately, which shifts more road-maintenance costs onto local property taxpayers.

Several representatives asked about sales taxes and other revenue options. Hall said roughly 90 counties have a sales tax and described the statutory constraints: counties must obtain legislative authorization to impose a countywide general sales tax, and revenues from a general countywide sales tax are shared with cities under statute; a dedicated county sales tax can be retained by the county but must be used only for the purpose specified in the authorizing language. He also explained a legal distinction between county and municipal home rule: county home rule is statutory (KSA 19-101) and can be changed by the Legislature, while municipal home rule is grounded in the state constitution.

Hall also noted nonbudget pressures, including aging courthouses and county facilities that raise maintenance and insurance costs. He said inmate medical costs and landfill siting/closure present ongoing and sometimes unpredictable expenses.

The committee followed Hall's remarks with questions about rural hospital ownership, the effects of oil-and-gas valuation shifts on tax bases in mineral-rich counties, and the composition and selection of the KAC board. Hall said board seats are selected by the member associations that the seats represent and that the KAC has both rural and urban designees selected by the KAC board.

The presentation concluded with a reminder that county day at the Capitol is Feb. 6 and a note that KAC staff are available for follow-up. Hall provided contact information on the presentation slides and invited committee members to ask additional questions after the hearing.