||The Bourbon County Commission, Treasurer, Clerk, and Appraiser are providing this statement to inform taxpayers that the most recent tax statement mailed had an error on the USD 234 Recreation levied amount.
USD 234 Recreation published a levy of 2.612. When the abstract was produced the actual levy used was 4.437. The increase in the USD 234 Recreation levy will affect only those residents residing in the USD 234 school district.
Why did this happen?
Unfortunately, the increase in the levy was due to a clerical error when completing the levy abstract and the timing of notice from the State of Kansas.
The budget and levying process involves many units of government at the local and county levels. Senate Bill 13 and Senate Sub for House Bill 2104 changed the way that tax entities in the state of Kansas were required to report budgets for 2022.
Generally, County officials have from August 25th to November 1st to work through budgets, assessed valuation changes, mortgages, levied funds and any changes from the taxing entities. With the new law, county officials lost 30 working days as they only had October 1st to November 1st to work through changes of entities exceeding the revenue neutral rate and get a certified approval from the State. Below is a recap of the changes in the law:
- County Clerk will provide to taxing subdivisions on or before June 15 of each year their revenue neutral rate and include said rate on the notice of the estimated assessed valuation provided to each taxing subdivision for budget purposes.
- No tax rate in excess of the revenue neutral rate shall be levied by the governing body of any taxing subdivision unless a resolution or ordinance has been approved by the governing body according to the following procedures:
- At least 10 days in advance of the public hearing, the governing body shall publish notice of its proposed intent to exceed the revenue neutral rate by publishing notice: (A) On the website of the governing body, if the governing body maintains a website; and (B) in a weekly or daily newspaper of the county having a general circulation therein. The notice shall include, but not be limited to, its proposed tax rate, its revenue neutral rate and the date, time and location of the public hearing.
- On or before July 20, the governing body shall notify the county clerk of its proposed intent to exceed the revenue neutral rate and provide the date, time and location of the public hearing and its proposed tax rate.
- The public hearing to consider exceeding the revenue neutral rate shall be held not sooner than August 20 and not later than September 20. The governing body shall provide interested taxpayers desiring to be heard an opportunity to present oral testimony within reasonable time limits and without unreasonable restriction on the number of individuals allowed to make public comment. The public hearing may be conducted in conjunction with the proposed budget hearing pursuant to K.S.A. 79-2929, and amendments thereto, if the governing body otherwise complies with all requirements of this section. Nothing in this section shall be construed to prohibit additional public hearings that provide additional opportunities to present testimony or public comment prior to the public hearing required by this section.
- A majority vote of the governing body, by the adoption of a resolution or ordinance to approve exceeding the revenue neutral rate, shall be required prior to adoption of a proposed budget that will result in a tax rate in excess of the revenue neutral rate. Such vote of the governing body shall be conducted at the public hearing after the governing body has heard from interested taxpayers. If the governing body approves exceeding the revenue neutral rate, the governing body shall not adopt a budget that results in a tax rate in excess of its proposed tax rate as stated in the notice provided pursuant to this section.
- Any governing body subject to the provisions of this section that does not comply with subsection (b) shall refund to taxpayers any property taxes over-collected based on the amount of the levy that was in excess of the revenue neutral rate. The provisions of this subsection shall not be construed as prohibiting any other remedies available under the law.
- If the governing body of a taxing subdivision must conduct a public hearing to approve exceeding the revenue neutral rate under this section, the governing body of the taxing subdivision shall certify, on or before October 1, to the proper county clerk the amount of ad valorem tax to be levied.
- After the first two years, in the event that a county clerk incurred costs of printing and postage that were not reimbursed pursuant to section 7, and amendments thereto, such county clerk may seek reimbursement from all taxing subdivisions required to send the notice. Such costs shall be shared proportionately by all taxing subdivisions that were included on the same notice based on the total property tax levied by each taxing subdivision. Payment of such costs shall be due to the county clerk by December 31.
Once budgets are forwarded to the county, the county clerk enters each taxing entities levies and budgets to be certified to the State of Kansas. Unfortunately, in order to get tax statements processed, statements were sent to the printers before hearing back from the State of Kansas. Bourbon County received notice of the error on December 6th. At this point in the process, tax statements had already been mailed and unable to be corrected.
What does this mean for taxpayers?
Bourbon County will collect the taxes at the higher rate and make a distribution to USD 234 Recreation. USD 234 Recreation will hold these funds in their account until the next taxing year. The additional revenue generated will be considered cash carryover and will automatically reduce the amount of taxes levied during the next budgeted year. The amount of taxes levied for the 2023 budget year will result in a levy lower than the adopted levy of 2.612 for 2022.
How much will my taxes increase?
A house that appraises at $50,000 will see an increase of approximately $10 for the year. A house that appraises at $150,000 will see an increase of approximately $31 for the year.
Lynne Oharah – 1st District
Jim Harris – 2nd District
Clifton Beth – 3rd District
County Clerk: Ashley Shelton
County Treasurer: Patty Love
County Appraiser: Matt Quick