Bourbon County approves 2025 budget and votes to exceed revenue-neutral tax rate

Bourbon County commissioners voted Sept. 16 to adopt a budget that exceeds the state-calculated revenue-neutral rate and approved the county’s 2025 budget as submitted.

The hearing began when the county clerk presented the revenue-neutral calculation: a revenue-neutral rate of 56.761 mills and a proposed levy of about 59.9 mills driven by an increase in assessed valuation and departmental cost pressures. The clerk said the assessed valuation had increased (the packet showed an example increase from $16,000,000 to $17,000,000 for parts of the budget) and identified new revenue of $428,733 tied to that higher valuation.

Public commenters urged caution and transparency. Karen Tyson told the board that the revenue-neutral process was designed to preserve transparency and said, "If you vote yes, then you are voting to exceed revenue neutral, and you are voting to increase the amount of property tax collected over the previous year." Others asked how percentage changes would translate at the household level; staff answered that outcomes would vary by property and that some households could see increases while others could see decreases depending on valuation changes.

Commissioners discussed trade-offs between staying revenue neutral (which the board said would require roughly $400,000 in cuts to services) and maintaining reserves to fund commitments, including a county health-care partnership that several commissioners described as a long-term benefit. One commissioner said the decision to exceed revenue neutral was difficult but tied to the county’s commitment to bring health care to the community.

After public comment and discussion, a motion to adopt Resolution 11-2024 — "a resolution of the County of Bourbon, Kansas to levy a property tax rate exceeding the revenue neutral rate" — was made and seconded. The board recorded votes during roll call; the clerk recorded James Harris voting "Yea" and Clifton Beth "Abstain." County staff signed the official resolution copy.

The meeting then proceeded to the budget hearing. The clerk presented fund-level changes and projections (the clerk cited an annual assessed valuation figure of 133,179,966 and told the board of a projected sales-tax shortfall of about $300,000 in a dedicated road fund). Commissioners approved the budget as submitted by voice vote.

The board and staff said they would continue to monitor revenues and look for ways to reduce costs in future years; commissioners also urged that incoming commissioners consider returning toward revenue-neutral decisions when feasible.