Coffey County commissioners debate mill levy, weigh reserves and GIS funds to limit tax increase

Coffey County commissioners spent the largest portion of their meeting Monday discussing a draft 2026 budget that currently would raise the county's mill levy above last year's level and the tools they could use to reduce the increase.

The discussion centered on three levers: a modest across-the-board 1% reduction in department budgets, applying $100,000 of interest earnings, and drawing on one-time or restricted accounts including a GIS reserve and community improvement reserves. Commissioners asked staff to recalculate the levy with those options plugged in and circulate updated figures before the next meeting.

The budget conversation began with Angie, county staff, saying the auditor's initial numbers showed a budget need of $63,254,000 and a revenue-neutral rate base of $51,930,000; after early reductions the draft total was $56,060,000. "If we were going to go with a 4% increase... that would take us to 54 mills," Angie said, noting the difference between the 54-mill target and the $56.06 million draft was roughly $1.4 million. Commissioners discussed whether a 4% increase (a roughly 54-mill levy) would be more sustainable than trying to hold to revenue-neutral.

Connie Lawrence, the county appraiser (identified in the meeting), and other staff discussed available cash and restricted accounts. County staff reported multiple figures for the GIS account during the meeting: at one point an account balance was described as having "$688,000 in it"; later discussion referred to "Connie's money" as $538,000. Commissioners asked staff to show specific scenarios with and without using the GIS balance so they could see the levy impact.

Commissioners also considered larger, known capital needs that affect budget decisions. Angie and other staff advised that an airport access road project could cost the county roughly $780,000 (the county's portion after grants and other funding), and that some proposed uses of reserve funds would reduce the county's flexibility for other capital projects such as landfill construction planned in 2028 and bridge or road needs. "These savings were put there so we're prepared for a catastrophe," one commissioner said, urging caution about depleting reserves to lower the tax increase.

Emily, county staff, was asked to produce a revised worksheet with these assumptions: incorporate the full 1% departmental reductions that had been submitted, include $100,000 in interest earnings, and show scenarios both using and preserving the GIS money. Commissioners asked that Emily email the recalculation to the board when it's ready.

No formal mill levy or final budget was adopted at the meeting. Commissioners discussed timing for required public notices and budget hearings; staff confirmed the statutory notification process will proceed and that the board will receive recalculated scenarios for further direction.

Votes at a glance

- Motion to approve minutes of the June 30, 2025 meeting — moved by Adam Draught, seconded by McCurry; outcome: approved (voice vote). (Provenance: topicintro block start: "Do I have a motion to approve the minutes of the Monday, 06/30/2025 meeting as written?"; topfinish block: "Motion carries.")

- Motion to waive landfill fees for a structure owned by Orville and Wanda Susie Beatty at (address in transcript) — moved by Avendroth; outcome: approved (voice vote). (Provenance: topicintro: "I would make a motion to... waive landfill fees for the structure."; topfinish: "All in favor, say aye. Aye.")

- Motion to approve consulting agreement with Macaulay and Associates for the 2026 valuation year in total amount $20,500 (to be billed monthly at $1,708.33) with funds from general fund appraiser contractual line item — moved by McCurry, seconded by Avendroth; outcome: approved. (Provenance: topicintro: "we have a motion to approve the consulting agreement... in the total amount of $20,500"; topfinish: "Motion carries.")

- Motion to authorize and direct the chairman to sign CP2 effective 06/17/2025 and accept a resignation (coroner matter) — moved and seconded; outcome: approved. (Provenance: topicintro: "coroner... motion to authorize and direct the chairman to sign the CP2 effective 06/17/2025 and accept the resignation."; topfinish: "Motion carries.")

- Motion to approve the 2026 district court budget as submitted and authorize chairman to sign — moved and seconded; outcome: approved. (Provenance: topicintro: "motion to approve the 2026 district court budget as submitted and authorize the chairman to sign the same"; topfinish: "All in favor, say aye. Aye.")

- Motion to approve the 2026 Lake Region Solid Waste Authority agreement (county share identified in packet) — moved by Parker, seconded by McCurry; outcome: approved. (Provenance: topicintro: "motion to approve the 2026 Lake Region Solid Waste Authority as submitted..."; topfinish: "Aye. Motion carries.")

What happens next

Staff will produce updated budget worksheets modeling (a) department-submitted 1% reductions, (b) application of $100,000 of interest earnings, (c) scenarios that include or exclude use of the GIS account balance, and (d) the effect of applying various amounts from community improvement reserves toward capital projects including the airport access road. Commissioners asked staff to email the updated numbers to them before the next meeting so they can set a proposed levy and prepare required notices and hearings.

End note

Commissioners repeatedly emphasized the competing goals: minimizing immediate tax increases for residents, preserving reserves for capital and emergency needs, and funding necessary maintenance and capital projects such as roads, bridges and the landfill. Staff will return with clearer, auditable worksheets showing exactly how each option changes the mill levy and projected fund balances.