The Bourbon County Commission met July 13, 2026, with Chair Samuel Tran presiding and Commissioners Mika Milburn-Kee, Gregg Motley present, and Joe Allen arriving late. Commissioner David Beerbower was absent.
Property-tax rate decision tabled to July 20
The centerpiece was Baker Tilly’s budget forecast for the general fund and Revenue Neutral Rate (RNR) presentation. Lawn reviewed a 2026 general fund estimated to end near $594,000 and a preliminary 2027 deficit of about $201,000 if general-fund property-tax revenue stays near the cap. He laid out three options: hold the mill levy flat at last year’s 56.669 mills (about $8.15 million, roughly a $22-per-person increase), cut 15 percent (about $718,000 less, roughly a $50-per-person rebate), or adopt the true revenue-neutral rate, keeping the dollar amount of taxation the same as last year at $7,858,000, or 54.664 mills, a two mill reduction accounting for the 3.7% growth in the county. This option will reduce the county’s income by about $300,000 from the current mill rate of 56.669.
Lawn recommended the commission notify the county clerk that it reserves the right to exceed the revenue-neutral rate, capping at 56.669 mills. “I would not want to see you go lower than that.,” he said.
Milburn-Kee strongly opposed exceeding the RNR, arguing a flat rate would work. “We have proved time and time again, if we levy it, we’ll spend it. So if everybody wants an excuse to raise it and levy it, then consider it spent,” she said.
Tran cited concerns about unforeseen legal and litigation costs and a pending employee-benefits presentation; Allen pointed to aging Public Works equipment, ambulance needs, and employee raises after three years without one. The commission reached consensus to table the rate decision to its July 20 meeting, when Beerbower returns and Lawn brings a full employee-benefits fund budget.
“I don’t believe the revenue neutral rate should ever be a consideration for a county unless that county is growing considerably and there is a positive, non-strained economy,” Lawn stated to the commissioners. “Lowering it that much would severely hurt your ability to operate, I believe.”
Minutes and accounts payable
Minutes from June 29 were approved. Minutes from July 6 were tabled and later approved 2–1, with Milburn-Kee voting no because she had not yet read them. The commission addressed accounts payable of $543,225.90; Motley questioned a “desert snow training” line item in the Sheriff’s Department budget. A representative from the Sheriff’s office said it refers to narcotics training.
Treasurer’s report
Treasurer Jennifer Hawkins reminded residents that July 31 is the last day to pay property taxes before delinquent names are published (with a publication fee), and pointed to missingmoney.ks.gov for unclaimed property. She also publicly disputed a comment Milburn-Kee made the prior week that the treasurer had not returned a call about postage, saying the call came two hours before that meeting with no voicemail, text, or email. Milburn-Kee did not stay in the room to hear Hawkins dispute, but walked in and out several times during her report.
Other business
The commission pushed the Jarred Gilmore Phillips auditor engagement to July 20 to allow Milburn-Kee to obtain a competing bid from Barney and Associates.
Motley pointed out that switching auditors increases the cost to the county because of setting up the paperwork.
Allen spoke with a representative from GovDeals who pointed out the items that would sell and the items that will not sell and should be trashed or scrapped. The commission agreed that Allen should created the recommended lots and list the items for sale with deals.gov.
Milburn-Kee addressed the question of what the opioid fund can be used for. She suggested the county create an application process for awarding grants from the fund. Motley mentioned the 16-page list of permitted uses for the fund that the Kansas Attorney General’s office provided.
For the prior week’s budget discussion, see Bourbon County Commission — July 6, 2026.
Commissioner Comments
Milburn-Kee encouraged the commissioners to use their resources, particularly with regard to gravel roads in the county, which she claims are getting thinner. She referred to a road engineer provided for no charge by KAC who has had some meeting with the public works director in her district.
Allen asked about the HR study on salary surveys. They are expected to be done in the coming year, said Tran. Allen also encouraged visiting the county fair this week.
Tran talked about how crazy the budget season is for the commission. He said he is happy with the mill levy at its current level, but has concern about the funding the future. He said the commissioners have a fiduciary responsibility, and owe the citizens of the county an explanation for their decisions regarding taxes.
