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Seward County commissioners authorize mill-levy increases, adopt 2026 budget after heated public hearing
Summary
After more than an hour of public comment focused on a multi-year tax protest and county finances, the Seward County Board of County Commissioners voted to exceed the revenue neutral rate for the 2026 tax year and adopted a 2026 county budget. Commissioners also approved a rural fire levy increase, the county—s 2026 rural fire budget, adoption of
The Seward County Board of County Commissioners voted on Sept. 15 to adopt a 2026 county budget that includes a request to exceed the revenue neutral rate and raise the county—s mill levy, a move county officials said is needed to cover a potential multi-year tax repayment tied to litigation and to preserve services.
Chairman Scott Carr opened the revenue neutral rate hearing and said: "This hearing is for public input only." County Administrator April Wharton presented the staff report and told commissioners: "We are proposing a mill levy increase of 13.384 from the 2025 rate of 43.414 mills." Wharton said that proposal would provide a spending authority of $41,422,542 and an ad valorem tax levy of $16,151,840 for the 2026 county budget.
Why it matters: commissioners and county staff told residents they had spent down reserves, cut positions and trimmed capital projects but still face a possible large payback if a taxpayer—s appeal of Board of Tax Appeals (BOTA) findings is upheld by district court. Wharton said the county calculated the proposed increase to cover the BOTA ruling for tax years 2018'020 plus interest, and that the county had earlier set aside $1,000,000 and proposed adding another $1,500,000 in the 2026 budget.
Public comment: about a dozen residents spoke at the hearing. Resident Carolyn Huddleston urged caution and said the county—s likely liability for the three years under dispute "is about $1,200,000," and added that interest could raise the total owed. Other speakers questioned whether the county could instead negotiate payment plans, use loans, or reduce expenses further. Several speakers expressed concern about the local economic impact of a large tax increase on homeowners and future business recruitment. Resident Justin Alexander asked whether the proposed single-year mill increase was necessary if appeals could extend the litigation by additional years; Wharton and other commissioners said the county must prepare now because judgments can demand immediate payment and interest accrues.
Board action and votes: the board approved the resolution authorizing Seward County to exceed the revenue neutral rate (Resolution No. 2025-17). The record shows the county commission voted in favor with a 3-2 roll call (Tammy Sutherland Abbott: yes; Steve Helm: no; Stephanie Fuller: yes; Todd Stanton: no; Scott Carr: yes). After the RNR vote the board closed the hearing and later held the 2026 budget hearing, then voted to adopt the 2026 county budget with the stated spending authority and ad valorem figure. The budget vote passed 3-2 with the same roll-call pattern.
Rural fire district and budget: commissioners conducted a separate revenue neutral rate hearing for the Seward County Rural Fire District and adopted Resolution No. 2025-18 to exceed that district—s revenue neutral rate. The rural fire levy increase presented in staff materials was described as 3.565 mills above the 2025 rate of 7.96 (the resolution text listed an RNR calculation of 8.192). The rural fire resolution passed on roll call 4-1 (Tammy Sutherland Abbott: yes; Steve Helm: no; Stephanie Fuller: yes; Todd Stanton: yes; Scott Carr: yes). The board then adopted the rural fire 2026 budget with spending authority of $1,594,860 and ad valorem tax of $416,720; that vote passed 4-1.
Other formal actions: the commission adopted updates to construction codes by reference (Resolution No. 2025-15) to adopt the 2024 International Code cycle and the 2023 National Electrical Code; the vote was unanimous. The board also approved Resolution No. 2025-16 appointing Andrew Barclay as interim emergency management director and approved a one-time payment of $15,068.27 to Stepping Stone Shelter under the county—s municipalities—fight addiction funding (the payment was moved and seconded and approved by voice/show of hands).
Budget context and county cuts: Wharton and commissioners outlined prior cuts and cost-saving measures taken during the budget process: 18 eliminated positions across departments, reduced employee-benefit budget lines ($1,000,000 less in the 2025 preparation and another $1,000,000 removed during 2026 preparation), lengthened computer replacement cycles, fleet-sharing, bulk purchasing and a countywide fuel card. Wharton said reserves had fallen from about $7 million in 2024 to about $2.4 million.
Legal and financial uncertainty: staff and commissioners repeatedly stressed the legal uncertainty created by appeals of BOTA findings involving Conestoga Energy Partners and other large taxpayers. Wharton said the district court had not yet issued a ruling on the appeals for tax years 2018'020 and that other years have been protested and may be litigated. The county—s legal advisers, including the law firm Gilmore & Bell, were consulted about financing options such as no-fund warrants and judgment bonds; staff said those options carry legal and fiscal risk and may only postpone payment obligations.
What happens next: commissioners said the board will consider the adopted spending authority and will continue to review options to limit future tax pressure. Several commissioners urged continued outreach to state legislators and county stakeholders about statutory fixes and clearer definitions of personal property exemptions. County staff said they would continue to refine budget details and to work with the treasurer on restricted accounts once rulings are final.
Votes at a glance: - Resolution No. 2025-17 — Authorize Seward County to exceed the revenue neutral rate (county). Motion: adopt resolution. Outcome: approved (roll call 3-2: Abbott yes; Helm no; Fuller yes; Stanton no; Carr yes). - Resolution No. 2025-18 — Authorize Seward County Rural Fire District to exceed the revenue neutral rate. Outcome: approved (roll call 4-1: Abbott yes; Helm no; Fuller yes; Stanton yes; Carr yes). - 2026 Seward County budget — Spending authority $41,422,542; ad valorem tax $16,151,840. Outcome: adopted (roll call 3-2: Abbott yes; Helm no; Fuller yes; Stanton no; Carr yes). - 2026 Seward County Rural Fire budget — Spending authority $1,594,860; ad valorem tax $416,720. Outcome: adopted (vote 4-1). - Resolution No. 2025-15 — Adopt 2024 International Codes and 2023 National Electrical Code by reference. Outcome: adopted (unanimous roll call). - Resolution No. 2025-16 — Appoint Andrew Barclay as interim emergency management director. Outcome: adopted (motion approved). - One-time payment to Stepping Stone Shelter — $15,068.27 from municipalities—fight addiction funds (one-time). Outcome: approved (motion and voice/show of hands).
Ending: commissioners and staff said they will continue to monitor litigation, refine the budget details, and pursue state-level clarification of tax exemptions. County staff reiterated that the revenue neutral rate decision is separate from the formal budget adoption and that further budget-related hearings and administrative steps will follow as required.
