Integrity Intercept
This article presents the Budget Director’s 15-minute overview as delivered to the public. Our goal is to make the County’s presentation more accessible and understandable for residents seeking clarity over Johnson County’s financial priorities.
We call this Part 1 of our budget series. Part 2 will feature community-submitted statements and additional reflections on budget concerns raised with the County Commissioners.
Free State News is proud to be the only publication offering this material in a clear, structured format—for your benefit and future reference. We hope this helps deepen public understanding and engagement with the County’s budget process.
Robyn Symes – Budget Director said the county is maintaining a flat mill levy for 2026, meaning no tax rate increase, however, with property values rising approximately 6.5%, some homeowners may see slight changes in their tax bills.
Slide 1: Three Major Roles of County Government
Infographic: Three vertical sections showing county responsibilities—state administrative functions, state-mandated services, and locally determined services.
“These are the three major roles of the county budget.” — Robyn Symes, Budget Director
Slide 2: CPI/BCI Cumulative and Annual Rate of Change (2019–2024)
Graph: Bar and line chart comparing Consumer Price Index (CPI) and Building Cost Index (BCI) changes over time.
“Reimbursement rates are not keeping up with costs. Inflation has Consumer Price Index (CPI)/Building Costs Index Cumulative (BCI) Change and Annual Rate of Change 2019 to 2024.”
“The cumulative inflation has been 22.5%, and the increase in the building cost index was—In the last four years we have seen increases as large as 29% for Medical Services in the Jail and Corrections. And increases in concrete of 50%. That affects our public works dept., just to name a few.” — Robyn Symes, Budget Director.
Slide 3: Population Growth and Aging Demographics
Graph: Age group share of total population growth in the Kansas City region, comparing 2001–2020 and projections for 2020–2050.
“Rising costs means we serve more people; means we service some of our most vulnerable that rely on our assistance. JoCo is our largest County in Kansas. We are in the top 4% in population size in the Nation. Older adults will account for over half of the growth in the Kansas City region. From 2020 to 2050 the population growth of people over 65 is anticipated to [be] 56%. That same age group increased 35% from 2001 to 2020.” — Robyn Symes, Budget Director
Slide 4: MED-ACT Call Volume and Age Demographics
Visuals: Bar chart showing MED-ACT call volume from 2010–2024 and pie chart showing percentage of calls by age group.
“The increase of 4% for our call volume. The majority of those calls [are] from age 50 and older.
The increase in the call volume can put stress on the system and put a problem on the response time. Presently, the Med-Act response time [is] to arrive within 10 minutes, 90% of the time.” — Robyn Smyes, Budget Director.
Slide 5: Aging Services – Nutrition Support Growth
Visuals: Two-line graphs showing increases in participants served and meals provided from 2022 to 2024. “Johnson County, Kansas had the largest increase. In 2023 we were…” — Robyn Smyes, Budget Director.
Slide 6: Johnson County’s Regional Impact
*Visuals:
Pie chart shows Johnson County’s share of a key metric (64.5%) compared to Sedgwick County and the rest of Kansas. The Pie chart showing Johnson County’s contribution to Kansas GDP in 2023 (31.8%) * “Johnson County had the largest growth in 2024 compared to 2023.” — Robyn Symes, Budget Director
Slide 7: Revenue Reductions from State Legislation
Visual: Table showing five-year impact of state legislation on Johnson County revenue, including mill equivalent losses. “These are revenue sources that have been reduced or eliminated by state legislation. In 2024, the loss of this revenue is equal to 2.7 mills—revenue the county could have received if state legislation had not been enacted. Our policy makers have reduced the mill levy in 7 of the last 8 years.” — Robyn Symes, Budget Director.
Slide 8: Cumulative Mill Levy Reductions
Visual: Line graph showing Johnson County’s cumulative mill levy reductions from 2018 to 2025.
“An impact of 2.482 mills from 2017 to 2025—a 12% reduction. This equates to $39 million in 2025.” — Robyn Symes, Budget Director.
Slide 9: FY2026 Budget Overview
Visual: FY2026 Budget Summary table showing total budget, expenditures, reserves, mill levy breakdown, and FTE details.
“The mill levy is slightly less than last year. However, after appeals are finalized in October, we estimate the mill levy to remain flat compared to 2025—at 24.125 mills. The FTEs total 4,409.89.
This includes 26.00 new FTEs (but no new county tax-supported full-time employees were added) and 26.78 FTEs added since the FY2025 adoption (funded by grants and fees).” — Robyn Symes, Budget Director.
Slide 10: Key Points for the FY2026 Budget
Visual: Slide listing four strategic priorities for the FY2026 budget.
- No new county property tax funded FTE
- Reallocation/cost shifting resources to higher-need areas
- Focusing on Fundamentals
- Funding for inflationary increases
- Funding to maintain existing services
- Maintains 28% targeted reserve
- Future Focus
- Fiscal Health
Responsiveness to Community Needs. Aligning resources with growing demand in aging services, emergency response, and public infrastructure.
Slide 11: FY2026 Operating Revenue
Visual: Pie chart showing revenue breakdown for FY2026 ($1.399 billion)
- Charges for Service – 24.2%
- County Property Tax – 20.6%
- Sales & Other Taxes – 10.4%
- Bond Proceeds – 10.2%
Slide 12: Budget Drivers and Priorities
Visual: Pie chart showing FY2026 operating expenditure by category
- Parks & Recreation and Library Tax = 28% of operating revenue
- Budget Increase = Driven by inflation and maintaining existing county services
- Targeted Reserve = 28%
- Supports AAA bond rating
- Prepares for unexpected needs
- Enables low-interest debt issuance
- Supplemental Revenue Sources = Sales Tax, Motor Vehicle Tax, Delinquent Tax, etc.
- Major Expenditures:
- Wastewater = 27%
- Public Safety = 25%
Together = 50% of total county budget
Slide 13: County Reserves – FY2026
Visual: Circular chart showing reserve distribution across funds ($505 million total)
Total Reserves = $505 million
Wastewater Utility = 35% of total reserves
General Fund = 43% (includes both restricted and unrestricted funds)
Afte removing restricted funds (public safety, grants, fees, etc.), Available Reserve Balance = 28%
Used for emergencies and economic downturns
Supports financial stability and flexibility
Slide 14: County Operating Budget Breakdown
Visual: Bar chart showing total budget, operating budget, county property tax-supported expenditures, and ad valorem taxes.
“Our total budget is $1.9 billion. The second column—once you remove the reserves—is $1.39 billion for our operating budget. The $558 million excludes dedicated revenue sources. This can be Grant revenues, fee revenues, storm water revenue, sales tax. General revenues we cannot use for general operating funds. We can only use revenues dedicated to those revenues.
And finally, $288,232,498—that is our county property tax. That excludes Parks and Library. We may start at $1.9 billion, however, our actual county property tax is $288 million.”— Robyn Smyes, Budget Director
Slide 15: County Operating Budget Breakdown
Visual: Bar chart showing total budget, operating budget, county property tax-supported expenditures, and ad valorem taxes
“Our total budget is $1.9 billion. The second column—once you remove the reserves—is $1.39 billion for our operating budget. The $558 million excludes dedicated revenue sources. This can be Grant revenues, fee revenues, storm water revenue, sales tax. General revenues we cannot use for general operating funds. We can only use revenues dedicated to those revenues. And finally, $288,232,498—that is our county property tax. That excludes Parks and Library. We may start at $1.9 billion, however, our actual county property tax is $288 million.” — Robyn Symes, Budget Director.
Slide 16: Strategic Staffing & Capital Planning
No New Tax-Funded FTEs
“The other FTEs (Full-Time Employees) are funded by grants, Opioid Funds, or repurposed FTEs or other revenue. The new FTEs align with the needs of the community and the community surveys. They do not require any property tax funding.” — Robyn Smyes, Budget Director
Capital Improvement Program (CIP) Overview
Total Proposed CIP: $347.5 million
Project Threshold: Includes capital projects > $100,000 with a useful life of 5+ years
Oversight: JCCC Board
Important Note: This does not mean the full amount is budgeted for 2026, nor is it fully funded by property taxes
Case Study: Corinth Library Project
Total Project Cost: $33 million
2026 Budget Allocation: $0
Funding Breakdown:
~50% from cash and existing project funds
~50% debt financed
Estimated Debt Payment: $1.4 million starting in 2027
Source of Debt Payment: Library’s existing mill levy
Slide 17: 2026 Capital Improvement Program & Strategic Staffing
No New Tax-Funded FTEs
“The other FTEs (Full-Time Employees) are funded by grants, Opioid Funds, or repurposed FTEs or other revenue. The new FTEs align with the needs of the community and the community surveys. They do not require any property tax funding.” — Robyn Symes, Budget Director
Slide 18: Where Do My Property Taxes Go? – FY2025
Visual: Pie chart showing property tax allocation across schools, cities, county services, and special districts. “We need to remember that just because the County collects property tax revenue, it does not retain all of it. County government makes up only 15% of the total tax bill.
Parks and Recreation account for 2.6%, and the library for 2.7%. Schools—local and state combined—make up over 50% of the total property tax bill.” — Robyn Symes, Budget Director
Slide 19: How Is My Property Tax Calculated?
“Let’s use the average Johnson County home value of $508,000 to show how county property taxes are calculated.”
Step 1: Assessed Value Residential properties are assessed at 11.5% of appraised value (per Kansas Constitution).
- $508,000 × 11.5% = $58,420 assessed value
- Step 2: County Tax Levy Multiply assessed value by the county’s mill levy (expressed per $1,000).
- $58,420 × 19.42 ÷ 1,000 = $1,134.45 annual county property tax
Step 3: Monthly Cost Divide annual tax by 12 to estimate monthly cost.
$1,134.45 ÷ 12 = $94.54 per month
Quick Estimate Tool Every $100,000 of home value = about $277.44/year or $23.12/month in county property taxes.
Slide 20 – Full Breakdown of Your County Property Tax – FY2025
Visual: Pie chart and table showing how the average $1,409 county tax bill is distributed
“This is where your county property tax goes—every dollar accounted for.”
- Public Safety – $343
- Sheriff’s Office, Emergency Services, District Attorney, Corrections, and more
- Culture & Recreation – $139
- Library (excluding Olathe) and Parks & Recreation
- Health & Human Services – $249
- Mental Health, Developmental Supports, Health & Environment, Aging Services
- Infrastructure – $95
- Public Works, Transit, Planning & Codes
- County Support Services – $116
- Technology, Facilities, and other internal operations Records & Taxation – $60
Appraiser, Treasury, Clerk
Other Services (ex. Debt) – $407
Includes strategic reserves, debt service, and other countywide functions
“The average Johnson County home value is $508,000. This breakdown shows how your tax dollars translate into real services across the county.”
Slide 21: What Does a 6.6% Appraisal Increase Actually Cost You?
“Spoiler: It’s not a budget-buster.”
Valorem Tax Impact at Flat Mill Levy (24.125 mills)
$6.10/month = one or two Starbucks drinks. “That’s the cost of keeping your library open, your parks clean, and your mental health services funded
Slide 22: What Is the Revenue Neutral Rate (RNR)?
Visual: Infographic explaining RNR and its impact on county revenue
“The Kansas Legislature requires every taxing jurisdiction to calculate and disclose its Revenue Neutral Rate (RNR).”
RNR Defined: The tax rate a jurisdiction would use to collect the same dollar amount in property taxes as the previous year—regardless of growth or inflation.
If an entity levies even $1 more, it has exceeded the RNR and must:
- Hold a public hearing
- Pass a resolution to exceed the RNR
Impact on Johnson County: If the county used the RNR for 2026, it would collect $23.7 million less than under the estimated 2025 tax rate.
Why You Got That Notice: Revenue interest notices were mailed to residents for all taxing jurisdictions—including counties, cities, schools, community colleges, and special districts.
“The RNR doesn’t reflect inflation or new construction—it’s a flat comparison to last year’s revenue.”
Slide 23: Expanding Public Engagement in the Budget Process
2025 Highlights:
Six public meetings were held with the Board of County Commissioners to shape the budget.
Final budget was adopted on August 28, 2025.
Public reporting continues—next update to the Board scheduled for tomorrow following tonight’s meeting.
Third consecutive year of open budget discussions, reinforcing our commitment to civic transparency.
Expanded access: Increased public meeting locations from 2 to 5, reaching more residents across Johnson County.
“We’re not just balancing numbers—we’re building trust. Every meeting, every location, every conversation matters.”
Slide 24
Over 70% of the attendees reported being highly satisfied.
