Shawnee County adopts $151.7 million 2026 budget, restores $150,000 to parks

The Shawnee County Board of County Commissioners on Sept. 22 approved the county's 2026 budget with total expenditures of $151,718,965 after using reserves and an estimated mill levy of about 48.896. The board also approved a $2.5 million capital outlay line and voted to restore $150,000 to the Parks and Recreation budget.

The budget discussion resumed with Jennifer Sauer, Financial Administrator, presenting updated calculations and noting an estimated mill levy of 48.938 before staff corrected a previously unentered $250,000 department reduction. Sauer told the board the corrected starting point brought the proposed mill levy to 48.832 before later adjustments.

Why it matters: the budget sets tax levies, capital spending and reserve use for the coming year. Commissioners debated the balance between funding amenities and addressing deferred maintenance in parks, the timing and source of capital projects, and whether to use reserves for large one-time purchases such as election equipment.

Sauer said the county was "sitting with a proposed estimated mill levy of 48.938 with total budget expenditures after using reserves of a 151,718,965, which is approximately a 4% increase over last year." After staff entered the missed $250,000 reduction from the prior session, Sauer reset the calculation for the board.

Commissioners discussed parks and recreation funding at length. Commissioner Aaron Mays raised concerns about cutting parks capital while also discussing additions for deferred maintenance, citing items such as the floating playground at Lake Shawnee and the county's role in maintaining the Rossville Pool under a contract with the City of Rossville. Tim Moret of Parks and Recreation explained the recurring costs associated with Adventure Cove inflatables and related staffing and training needs and said some equipment had been purchased with foundation funds.

Commissioner Mays proposed restoring $150,000 to Parks and Recreation; Commissioner Bill Rippon seconded. Jennifer Sauer said adding $150,000 would change the estimated mill levy to 48.896, an increase of roughly $0.507 (about $59 per $100,000 home compared with the current rate quoted during the meeting). The motion to add $150,000 passed 3-0 (Commissioners Aaron Mays, Bill Rippon and Kevin Cook voted aye).

The board also discussed funding the county's planned election equipment purchases. Sauer said the recommended approach was to use reserves rather than long-term debt because the equipment is a one-time expense and would overwhelm the capital outlay budget if purchased from that line. The commission directed staff to use reserves for those election purchases later in the reserve-approval process.

After final review, Commissioner Mays moved to approve the 2026 budget "as amended" and the commissioners voted 3-0 to adopt it. The board separately approved the capital outlay budget of $2.5 million as presented.

The board and staff noted the county remains below the revenue-neutral notice previously mailed to property owners; Sauer confirmed the notice figure (49.326) was higher than the final numbers discussed at the meeting. Sauer also reminded commissioners that reserve policy requires formal rollover approval before reserve dollars are moved into specific projects.

The board concluded the budget vote at the end of the meeting with the formal motion and a recorded 3-0 vote that officially adopted the 2026 budget and CIP.