The budget is an annual financial plan for Johnson County Government. It specifies the level of county services to be provided in the coming year and the resources, including personnel positions, capital expenditures, and operating expenses needed to provide these services. It reflects the policies and priorities set by the Board of County Commissioners.
Johnson County’s 2021 tax levy rate (in mills) is 25.797. Johnson County has three taxing districts:
One mill is equal to $1.00 of property taxes per $1,000 of taxable value.
There is no difference. They are different names for the same tax.
It is the county's annual financial plan for recurring expenses, such as employee salaries and benefits, utilities, supplies and equipment, and other costs required to provide public services and programs.
Certain revenue in the county budget is dedicated by either state law or county policy to specific programs. These "dedicated funds" cannot be used for any other purpose. For example, wastewater capital and user charges can only be used to help pay for wastewater projects and operations, fees and charges for library programs and services can only be used to support the library.
The Capital Improvement Program (CIP) is the county's annual financial plan for the construction of physical assets, such as construction of new buildings, improvements to existing county facilities, constructing and improving roadways, and funding of wastewater and stormwater projects.
The FY 2021 CIP totals $150.8 million. Excluding stormwater and wastewater projects (totaling $89 million), which have dedicated funding sources, the CIP features approximately $61.8 million for various capital projects, including:
The General Fund pays for the day-to-day operations of critical services the public expects but which are not supported by any other revenues.
A fiscal year is a 12-month operating cycle that comprises a budget and financial reporting period. Fiscal years are different for governments.
The fiscal year for local governments, including Johnson County and its cities, begins on January 1 and ends on December 31 in the same calendar year.
The fiscal year for the State of Kansas begins on July 1 and ends on the following June 30.
The fiscal year for the federal government starts on October 1 and ends on the following September 30.
The Johnson County Appraiser's Office, located in the Sunset Drive Office Building, 11811 South Sunset Drive, Olathe, annually assesses the taxable value of all property in Johnson County.
The Board of County Commissioners has no control over the taxable value of property; it only has control over the annual property tax rate that is levied.
Your property tax dollars are used by city and county governments to provide funding for roads, parks, fire protection, law enforcement, public schools, and many other local services.
By state law, the county appraiser is responsible for listing and valuing property in a uniform and equal manner. The appraiser estimates only the value of your property. The amount of taxes you pay depends on the budgets set in August by city and county governments.
The average county's average sales tax rate is 9.306 percent. This includes the statewide sales tax.
By state law, part of the revenue on some of the county's sales tax collections is shared with Johnson County cities. The county generally receives approximately 62.6 percent of the revenue and the cities get approximately 37.4 percent of the collections for their discretionary use for the Public Safety I, II and III sales tax. The County receives approximately 25.2 percent of the local sales tax while the cities receive 74.8 percent. The County receives 100 percent of the Stormwater sales tax.
The State's sales tax rate is 6.5 percent.
Average Sales Tax Rate 9.306%
User charges are fees paid to County Government in direct receipt of a public service by the party who benefits from the service. Fees paid for recreation classes or sports participation are examples of user charges.
The FY 2021 budget has a budgeted workforce of 4,105.04 FTEs.
The total scheduled work hours of county employees divided by the total work hours available annually provides the number of FTE (full-time equivalent) employees. A full-time employee working 40 hours per week equals one FTE where a part-time employee working 20 hours per week equals 0.5 FTE.
A copy of the FY 2019 budget along with past budgets is available for reviewing and downloading online at the website of the Johnson County Department of Budget and Financial Planning.