Atchison manager proposes 46.358-mill levy; public hearings set on 2026 budget

City Manager Mark Westhoff presented the city's proposed 2026 budget at the Atchison City Commission meeting Sept. 2, saying the plan would set a combined city-and-library mill levy at 46.358 mills, which is 1.493 mills above the revenue-neutral rate and represents an approximate 2.5% increase in tax revenue from the current year.

"So based on the final work that we've done... the mill levy for the proposed 2026 budget for the city and for the public library ... is 46.358 mills," City Manager Mark Westhoff said during the presentation.

The proposal is a staff recommendation that will be subject to public comment at two hearings next week: the revenue-neutral-rate hearing and the budget hearing that will determine a final mill levy and adopt the budget. Westhoff said this presentation is intended to make the materials available to the public at least a week ahead of the hearings; the final adoption must be submitted to the county by Oct. 1.

Why it matters: the mill levy number determines the city's share of property tax bills for residents. Westhoff explained the Kansas revenue-neutral-rate process created by the Legislature in 2021 and said the city's proposed levy is intended to balance rising costs and wage pressures while limiting the tax burden on residents.

Key components and highlights

- Personnel: The proposed budget includes a 3% merit increase plus a $1-per-hour component intended to lift lower-paid employees, with implementation by department heads based on merit.

- Capital and operations: The proposal funds roughly $9.3 million in capital improvement and infrastructure projects in 2026 and about $1.19 million in equipment purchases, while maintaining targeted fund balances.

- Technology and ADA compliance: The city will pursue a new website and other tech upgrades to meet forthcoming ADA and Kansas requirements; Westhoff said remaining ARPA funds would cover those upgrades so they would not affect the mill levy.

- Streets and debt: The budget includes the city's regular general-obligation road bond (typically issued every three years) and outlines alternatives for street funding, including discussion of a half-cent sales tax dedicated to streets; Westhoff noted sales tax is regressive but would broaden the payer base to visitors and non-property owners.

Revenues and fund balances

Westhoff stressed that only the general fund, the debt service fund and the library fund affect property-tax calculations; he said the city requires roughly $5 million in property-tax revenue to support those funds and covers the remainder through grants, sales-tax, utility fees, fund balances and other revenue sources. He also noted the city has roughly $180,000 in remaining ARPA funds intended for one-time projects in 2026.

Next steps

Public hearings on the revenue-neutral rate and the budget are scheduled for Sept. 8, at which point the commission may adopt the final mill levy and budget. Westhoff said changes could be made up to and including that meeting.

Atchison Vice Mayor and commissioners praised the transparency of the process during the meeting but took no final vote on the budget Sept. 2.

Ending note: The presentation materials and the full five-year capital improvement plan are posted on the city website for public review prior to the hearings.