Allen Dinkel, City Manager
In early November property owners in Kansas received the property tax statements for 2023. These taxes, of which the first one-half is due on or before December 20th of this year and the second portion is due by May 10th next spring, are used to fund the 2024 budget. As we have discussed before, the 2024 budget began in about mid-March and by July 5 the city budget had been completed. It was then published shortly after that, and the required budget hearing was held in early September. At that time, it was announced the City mill levy was going to stay the same as the final mill levy of a year earlier at 48.311 mills.
“Hang on a second Allen. What do you mean the City mill levy stayed the same?” Yes, your property tax statement from the Geary County Treasurer showed the City had a mill levy of 49.240 mills of an increase of about 1.92%. “So how can we say the mill levy for the 2024 budget remained unchanged?”
The first thing we need to do as we study this issue is to go back to on or about June 10. At that time, the County Clerk shares with the taxing entities the assessed valuation of properties in their taxing jurisdiction. For the City of Junction City that number was $214,098,235. The City adopted a 2024 budget calling for $10,343,612. If you do the math the mill levy is 48.311 mills.
By the first of November the City valuation had dropped to $210,063,640 of a decrease of $4,034,595. One thing that does not change in this equation is the amount of property taxes needed and remains unchanged from the number above. As the valuation dropped the mill levy had to increase.
The valuation number never remains the same from June until November. There may be some corrections made or perhaps values of some properties were lowered as the values had been protested by the property owner. If the valuation number goes down the levy goes up and vice versa. Last year the opposite happened when the valuation levy moved up and the final mill levy was lower than what had been published in July. It is just going to happen. However, this year was the largest swing I have ever seen in 35 years. There is no way to change that.
If you own property in Geary County, your total mil levy is 151.212. About .9% of your tax dollars go to the State of Kanas. The City of Junction City receives s about 32.6%, USD #475 gets 29 percent and Geary County gets the other 37.5%.
Naturally, 100% of the City property taxes are generated from the property within the City limits. Since the City is in the County, taxes from the same properties are used for the County budget. In fact, about 71.7% of the property taxes that Geary County generates are paid by property tax owners within the City. This means City property owners pay this percentage for County obligations that are used by those of us who live in the City, but also the same percentage is paid for services such as the County roads that someone here in town may never use. This of course will happen as the County is one unit. Likewise, many people my age pay taxes for the School district, but it has been a few years since we had children in school.
Back to the City, Property taxes are collected for the City budget. This includes items we may use, but some will argue they pay taxes for services they do not use. Again, that will always happen as there are many facets to any government operation. For example, I pay property taxes to the City for the Fire Department. I hope that I never have to have a Fire truck come to my house or an ambulance to take me or a family member to the hospital in the case of an emergency. On the other hand, if I ever do, I want to be sure the Fire Department is well-staffed, well-trained, and well-equipped. Yes, there is a cost. Just the way it is.