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Linn County panels adopt revenue-neutral levy resolutions and approve 2026 budgets for four districts
Summary
Members approved resolutions to levy property tax rates at or below the revenue-neutral rate under Kansas statute 79-29-88 and adopted 2026 budgets for Cemetery Districts 1 and 4, Linn County Sewer District No. 1 and Linn County Rural Fire District No. 1; public comment was closed with no speakers.
Linn County governing members voted to adopt resolutions to levy property tax rates at or below the revenue-neutral rate required by Kansas statute 79-29-88 and to approve 2026 budgets for four local special districts during a consolidated meeting that included separate hearings for each district.
The actions covered Cemetery District No. 1 (resolution 2025-22), Cemetery District No. 4 (resolution 2025-23), Linn County Sewer District No. 1 (resolution 2025-24) and Linn County Rural Fire District No. 1 (resolution 2025-25). Public comment was opened for each hearing, with the presiding officer stating that each person would have three minutes to speak; no taxpayers offered testimony at any of the hearings.
Member Jason Hightower and Member Allison Hamilton cast aye votes in the roll-call votes required for the revenue-neutral resolutions. For each district the governing body approved a resolution to set the levy at or below the revenue-neutral rate and then adopted the budget presented for that district. Discussion during the hearings was procedural and brief; staff and members confirmed the budgets were below or at the revenue-neutral threshold where applicable.
Key outcomes and budget amounts recorded in the meeting: - Cemetery District No. 1: Adopted resolution 2025-22 to levy a property tax rate equal to or below the revenue-neutral rate; the governing members then approved the spending authority presented. At one point a figure of $13,005.49 was cited as the spending authority. The record includes a related alternate figure mentioned orally that was not clarified in the transcript (approximately 13,549.41). No public comment was offered.
- Cemetery District No. 4: Adopted resolution 2025-23 to levy at or below the revenue-neutral rate and adopted a 2026 budget of $21,237. No public comment was offered.
- Linn County Sewer District No. 1: Adopted resolution 2025-24 to levy at or below the revenue-neutral rate and adopted a 2026 budget not to exceed $108,719. No public comment was offered.
- Linn County Rural Fire District No. 1: Adopted resolution 2025-25 to levy at or below the revenue-neutral rate and adopted a 2026 combined budget in the total amount stated in the record as $1,131,000.536. Staff noted portions of the packet separated special-fire and general figures; commissioners confirmed they were adopting the total amount shown. No public comment was offered.
The meeting record shows roll-call votes were used where statute requires them; for other budget adoptions the body approved by voice vote with members saying "aye." The presiding officer closed each hearing after votes were taken and, following the final item, the governing bodies adjourned.
The proceedings were procedural and limited to the statutorily required revenue-neutral hearings and the formal adoption of the budgets and levies; no substantive policy debate or public objections were recorded in the transcript.
