By Allen Dinkel
Junction City Manager
I have read comments, I have heard it from people, and even the other night a local businessman commented a couple of times at the City Commission meeting, that the taxes in Junction City are higher than anywhere else. Naturally, we are all concerned about the taxes we pay and yes tax dollars are needed to operate units of government, but really how do we compare?
Ironically, the day before the Commission meeting we received the 2024 Edition of an annual report from The League of Kansas Municipalities titled “Kansas Tax Rate & Fiscal Data”. This report shows the property taxes for cities, counties, school districts, and community colleges in the State that were levied in 2023 for the 2024 budgets. There are 625 cities in Kansas ranging from the City with the most population, Wichita, to the cities of Frederick and Waldron, who both are the smallest cities in the state with each having a population of 9.
For each City the mill levy is given and then there is a separate column showing the total levy on each City that is levied by all taxing units. For Junction City, this is the City, Geary County, USD #475, and the State of Kansas. There are 19 Community Colleges in Kansas and property taxes are assessed in the home county for those. For example, there is a Cloud Community College Campus in Junction City, but we are not assessed property taxes for the institution, but those property owners in Cloud County which includes Concordia, there is a levy of 39.869 mills charged to the property owners.
The cities in Kansas are divided into 3 groupings. There are 26 cities of the First Class, 96 cites of the Second Class, and 503 cites of the Third Class. Junction City is a City of the First Class which is basically made up if the largest cities in Kansas in terms of population.
So how do the property taxes charged for a property owner in Junction City compare? For this comparison let’s use a home that is valued by the County Appraiser at $200,000. For this home the taxes for all entities this past year is $3,477,88 based on a combined levy of 151.212 mills. Of the total, $1,132.52 is levied by the City for the 2024 budget.
Of the Cities of the First Class, the City of Overland Park has the lowest combined levy of 104.067 mills. We could discuss differences in appraised values and local sales tax revenue, but the owner of the $200,00 appraised home pays $2,393.54 in property taxes. On the other ended the highest mill levy of all of the Cities on the First Class is the City of Parsons with a levy of 209.651 mills and our sample home would be taxed $4,821.97. Of the 26 Cities of the First Class, 11 cities have a combined levy less than here, but there are 14 cities that are higher.
The Riley County portion of Manhattan is slightly lower than Junction City. Our sample house would have paid $18.58 less than here in Junction City. On just City taxes only, Manhattan City taxes were $7.72 less this past year for our sample home. Since Emporia is in the same Kansas Senate District as Junction City and close in population, I looked at that comparison. Our sample home is $394.91 less in property taxes in Junction City than in Emporia.
Comparing mill levies and property taxes is definitely not an exact science. Certainly, there is no City in Kansas that had the debt issue we had here, but there could be factors that affect them that we don’t have. Never the less, this publication shows us as being more average than at the top end.
Yes, you can bring the sales tax argument to the discussion. The State rate is 6.5% for everyone. Here we have a 2% City sales tax and a 1.25% County sales tax for a total of 3.25%. All local sales taxes were approved by the voters as a result of an election. The 1% sales tax for debt service ends by no later than December 31, 2030. This could be done even sooner if the City Commission chooses to do so. That may be an option to consider by 2028.
Yes, we are all concerned about taxes, but we all want things to happen, and services to be provided by our City and County. Remember the 2 small cities I mentioned above? The properties in Frederick have no City property taxes and there County and USD taxes are low and together total 74.406 mills. I have driven on the gravel streets in that City, and I know there is no house close to being worth $200,000. Waldron tax payers have a 214.193 mill levy for the city. Of course, that only generates $9,912 in property taxes. Their total levy including all units of government is 361.519 mills.