Seward County sets 26‑mill projected levy, schedules Sept. 15 hearing as tax appeals loom

Seward County commissioners at a special meeting approved sending revenue notices based on a projected 26‑mill mill levy and set a public hearing for Sept. 15 at 5:30 p.m., while county staff warned the board that unresolved tax appeals by large facilities could create multi‑million‑dollar liabilities.

County staff told commissioners the county currently holds roughly $1.0 million in reserves that could be applied to contested tax years, but that estimates presented during the meeting varied. Staff said the county might face a liability of about $1.1 million for the first three years cited in appeals and that worst‑case estimates for multiple years ranged into the low millions; commissioners discussed planning for a worst‑case exposure in the roughly $3 million to $4.5 million range depending on how appeals proceed and whether additional years are contested.

The board discussed the legal timeline and appeals process: staff said an administrative ruling has been made in one case and that appeals were pending in district court; a judge recently transferred a matter to another district court and had granted an extension. Commissioners were advised that, even after a final ruling, affected taxpayers have statutory periods in which to protest or appeal valuations.

To avoid exceeding statutory publication limits, staff recommended that the commission set a “high‑water mark” for the budget and certify a projected levy to the county’s certifying official by the statutory deadline. The board voted to send the required notice documents (commonly called R&R or revenue notices) to taxpayers and to certify the projected levy to the county official by the end of the week.

Commissioners and staff also discussed outreach and communication to residents. They agreed on a public outreach plan that includes town halls, one in Kismet and one at the main location, a one‑page handout and social media posts. Staff was directed to prepare simple, color charts and bilingual materials (English and Spanish) explaining why the notice would show a high number and how that figure could change before taxes are levied.

In related action, the board approved an increase in the rural fire taxing district projection to 16.869 mills to cover an estimated worst‑case payback related to that entity; staff cited an estimated exposure in that district of approximately $957,000. The rural fire levy projection and the countywide projected levy were included on the same R&R notices and will be part of the Sept. 15 hearing.

Procedural actions taken at the meeting included a motion to certify the projected levy and send the R&R notices (motion seconded and approved by show of hands), a motion to set the Sept. 15, 5:30 p.m. public hearing as the R&R/budget hearing (approved), and a separate motion to set the rural fire projection to 16.869 mills and include that on the notice (approved). Commissioners instructed staff to certify the notices to Stacia (county official responsible for certification) by Friday and to prepare the public materials for the town halls.

The board closed the special meeting with a routine adjournment motion and gave staff direction to continue refining budget numbers between now and Oct. 1, when the county may adjust the levy downward if the legal outcomes are favorable. Commissioners emphasized they prefer to inform residents early and simply about the potential tax impact rather than surprise taxpayers with last‑minute changes.

Ending: The Sept. 15 R&R and budget hearing will provide the public an opportunity to protest proposed increases. Commissioners said they expect additional information on pending appeals before Oct. 1 and will revisit levy calculations if rulings or negotiated settlements change the county’s exposure.