Property valuations up 5.84%; commissioners cite residential reliance and press for Fort Leavenworth payments for county services

Leavenworth County commissioners were briefed that county property valuations rose 5.84%, driven in part by revaluation and new construction, and discussed how exemptions and large tax-exempt employers shift the burden to homeowners.

The valuation matter is significant because county staff said property valuation now accounts for roughly 50% to 60% of total revenue, and an increase in valuation therefore does not translate one-for-one into overall revenue growth. Commissioners warned that exemptions and large tax-exempt employers (for example, military installations and prisons) make the county more reliant on residential taxpayers than jurisdictions with larger commercial bases.

A county staff member reported, "the property valuation was up 5.84%." The chair explained that 4.34 percentage points of that change came from revaluation and the remainder from new construction. He said the effective impact on county revenue is closer to a 2.5% to 3% increase when other stagnant or declining revenue streams are included.

Commissioners discussed the disproportionate tax burden created by exemptions. Staff said about 54% of property in the county is tax-exempt, leaving roughly 46% of taxable property to fund county services. The commissioners also discussed the state's role in exemptions and referenced recent changes to homestead exemptions; staff said counties often see state programs begin with state funding and later shift costs to counties.

The commission renewed efforts to seek payments from Fort Leavenworth for specific services, saying a full pilot payment was not achievable and that the county is pursuing smaller memoranda of understanding (MOUs) for individual services. "Our ambulance service costs me and you $2,000,000 a year to keep our ambulance service. But Fort Leavenworth uses it, but they don't pay anything. So we're asking the fort to help us pay for EMS," a commissioner said. Staff described the strategy as "piecemealing" — pursuing multiple smaller MOUs (for EMS and other services) rather than a single pilot payment.

Officials said they have raised the issue with federal representatives and argued that changes in base use and civilian access justify payments in lieu of taxes, but that federal acknowledgement has been mixed and DOD facilities historically do not receive the same PILOT practices as Department of the Interior facilities.

No new revenue was approved at the meeting; commissioners discussed strategy and requested staff continue outreach and prepare details for budget conversations.