Johnson County Kansas
Budget Guide
Johnson County Government budgets annually to fund county services and programs, capital improvements and maintenance, and more. The budget is reviewed and adopted by the Board of County Commissioners each September and takes effect on Jan. 1 the following year.
The budget is a complex document, but this Budget Guide breaks it down into easy-to-understand pieces. On this page, you can learn the basics of the budget, including the budget components and process, with answers to these common questions
Public Safety Sales Tax Renewal
In the November 2025 general election, Johnson County voters will decide whether to renew a quarter-cent Public Safety Sales Tax for an additional 10 years. Learn more about the Public Safety Sales Tax Renewal.
How does the budget work?
Revenue
The county budget is funded through a variety of revenue sources, including taxes, grants and fees.
A large portion of revenue comes from property taxes. The Appraiser's Office sets appraised property values, and property taxes are collected by Treasury, Taxation and Vehicles. Other taxes, such as sales tax, use tax and Motor Vehicle tax, make up a smaller portion of tax revenue.
The county also collects revenue from charges for services (fees), including Wastewater user charges, MED-ACT charges, and charges for licenses and permits. Additional revenue comes from grants, bond proceeds, transfers, use of assets and use of reserves.
Expenditures
Most of the county's budget goes toward expenditures, funding services and programs in these areas:
- Infrastructure
- Public Safety, Judicial & Emergency Services
- Culture & Recreation
- Support Services
- Health & Human Services
- Records & Taxation
- Debt Service
Reserves
Some of the county's budget also goes to reserves. Reserves act as a safety net, keeping the county prepared for unexpected events and helping fund expenditures in future years.
Reserves include the General Fund, Wastewater O&M and SRCFP Funds, and individual funds for Park & Recreation, Library, Mental Health, Public Health, Airport and more. Board of County Commissioners policy requires General Fund reserves of 20-25%.
Reserves of at least 30% help the county earn its Triple AAA bond rating, saving the county when issuing debt. Less than 2% of counties in the nation maintain this bond rating.
CIP Program
The budget includes a Capital Improvement Program, a short-range plan to invest in infrastructure and public facility projects. Most funding for the CIP program comes from non-ad valorem taxes (a flat tax amount not levied from the value of your property).
Examples of projects funded through the CIP can include:
- Park improvements
- Public Works projects (such as the CARS Program and Stormwater Management Program)
- Facility renovations and expansions
How do taxes impact the budget?
Mill Levy and Taxing Districts
Your property tax dollars help fund the budget. There are three key aspects that determine how much are paid in property taxes: the appraised value, the assessed rate and the mill levy rate.
The appraised value (or fair market value) is determined by the county appraiser per state statute. The assessed rate determines the taxable value (assessed value) of your property. In Johnson County, this is 11.5% for residential, and 25% for commercial. The mill levy rate is the rate at which property is taxed per thousand dollars of assessed value.
Mill levy rate is separated by taxing districts, including these three taxing districts:
- Johnson County
- Johnson County Library
- Johnson County Park and Recreation District
Where Your Property Taxes Go
Although your property tax check is paid to Johnson County, only about 20 cents of every dollar actually go to county government. The county collects the money on behalf of all taxing entities as a function of the Johnson County Treasurer's Office.
The greater portion is disbursed to schools, cities, townships, and special taxing districts, including for fire services, stormwater systems, libraries, and county parks. Below is a Property Tax Calculator where you can enter your address and adjust the mill levy, showing how changes would affect both your property and Johnson County's budget.
How is the budget developed?
Explore the steps in the process to develop, propose and approve the county budget for the coming budget year. You can view the latest budget timeline for the given year on the budget webpage.
Presentation of Budget (May)
In May, the budget process begins with the County Manager presenting the preliminary budget for the coming fiscal year at a Board of County Commissioners meeting. The County Manager works with county staff throughout the previous fall and winter to develop the preliminary budget.
Budget Deliberations (May-June)
Following the County Manager's presentation, the next several weeks involve deliberations over the different sections of the budget. During Committee of the Whole meetings, departments will present their sections of the budget, and the Board may provide feedback or propose changes.
Approval of Preliminary Budget (June)
After departmental budget deliberations, the Board will vote to approve the preliminary budget at the end of June. This approval will set the maximum expenditure budget for publication, a predetermined cap on expenditures that helps the county control spending.
Budget Hearing (August)
Public hearings for the budget are required and take place in August before the final budget is approved. If the county is to exceed the revenue neutral rate, a revenue neutral rate hearing is also required. This means that the county’s property tax revenue is to increase – even if the mill levy rate goes down.
Approval of Final Budget (August)
Considering input from the public during the budget hearing, the Board will vote to approve the final budget at the end of August.
Budget Posted with Final Appraisals (October)
While the budget is adopted in August, the final budget won't be available until October. That's because final property appraisals won't be available until then, and they can result in minor adjustments to the mill rate to ensure a consistent revenue amount.
How can I get involved?
Budget Open Houses
Budget open houses take place in June each year as part of the budget process. They're an opportunity for the public to come learn about the proposed budget, ask questions and provide informal feedback. The events don’t include a formal presentation nor public comment session.
Contact Your Commissioner
You can contact your commissioner to provide a comment or question. Use this tool to find your commissioner, then fill out this form to contact your commissioner. To contact a specific commissioner, select the commissioner(s) you would like your message to be sent to. Note: You must include an email address or phone number in order to be contacted.
Public Comment
On Thursdays during Board of County Commissioner meetings, you can provide public comments, in person or virtually, during the public comment period at the beginning of the meeting or on a specific agenda item. You can register to speak for either through the following ways:
- In person: Submit the registration form online by noon the Wednesday prior to the meeting, or sign up in person by 9:20 a.m. prior to the meeting.
- Virtually: Submit the registration form online by noon the Wednesday prior to the meeting.
Budget Hearing
Public hearings for the budget are required each year. If the county is to exceed the revenue neutral rate, a revenue neutral rate hearing is also required. This means that the county’s property tax revenue is to increase – even if the mill levy rate goes down.
If the county intends to exceed the revenue neutral rate in a given year, an estimated tax notice would be mailed to property owners with this information. You can learn more on our estimated tax notice webpage.