How Kansas counties fund core services and what taxpayers can do

Kansas has 105 counties that run a wide range of local services but do not keep all the tax dollars they collect, a presenter said in an informational briefing.

The presenter said counties perform many core duties, including assessing property values, conducting elections, approving budgets, recording public documents, enforcing state laws and issuing licenses. "they assess property values conduct elections approve expenditures and budgets record public documents enforce state laws collect taxes and issue licenses," the presenter said, listing county offices such as the appraiser, clerk, commissioners, prosecutor, register of deeds, sheriff and treasurer.

The briefing stressed the variation in county size and needs: Greeley County was cited as the state's smallest, with about 1,284 residents, while Johnson County was described as having more than 602,000 residents. The presenter noted that Johnson County alone contains more people than the state's smallest 83 counties combined.

Counties also provide parks, libraries, sewers, emergency management and public assistance, and in some cases hospitals, ambulances, fire services and community colleges. Counties are responsible for building and maintaining county roads and bridges and for services such as police protection and building inspections.

On how counties pay for those services, the presenter explained that boards of county commissioners may levy taxes for a county general fund and for specific county purposes. Counties collect taxes on real property, personal property, commercial and industrial property and agricultural property, but only on a percentage of appraised value. "on average kansas counties keep between 40 and 50 percent of the tax dollars that they collect," the presenter said, adding that the remainder goes to entities such as school districts, sewer and water districts, extension districts, fire districts, libraries and rural hospitals.

The presenter clarified limits on local taxing authority: counties cannot levy income taxes (only the state and federal governments may do so). Twenty-six counties impose a local intangibles tax on interest earned from certain investments, and counties may levy up to a two percent sales tax in addition to charging user fees.

Because many taxing authorities operate within county borders—6the presenter cited roughly 4,500 taxing districts statewide and about 4,395 within individual counties—a higher property tax bill does not necessarily mean the county increased its rates. The presenter directed residents to the Kansas Department of Revenue website to view county tax allocations and to the Kansas Department of Administration's county tax levy sheets for 2022 budgets for detailed levy information.

For taxpayers who believe their bill is too high, the presenter recommended investigating first: contact the taxing district in question to ask how additional money will be used, weigh the cost of taxes against the benefits received, and advocate for transparent, efficient governance. The briefing also noted a 2021 legislative change: Senate Bill 13 requires counties to mail detailed tax estimates to taxpayers showing current taxes owed and what proposed rates would mean for the following year.

The presenter closed by urging citizens to hold elected leaders accountable and to support good decisions that improve local services.