By MIKE COURSON
Great Bend Post
Throw the mill levy out the window when determining revenue-neutral rates. While most taxing entities around the state saw increased valuations and thus had to drop their mill levies to collect fewer tax dollars than the year before, that is not the case for many school districts. In July, Gov. Laura Kelly signed a tax relief bill increasing the amount of residential property exempted from the statewide school finance levy from $42,000 to $75,000. USD 428 Superintendent Khris Thexton said that's why the Great Bend district had to bump up its mill levy for supplemental general in its 2025 budget.
"Two years ago, we were at 13.7 in supplemental general (LOB)," he said. "Last year, we were at 14.14. This year, because of the drop in valuation and the tax-collection ratio, we're at 16.9. That is a large bump that we have not seen across our budget in a number of years, as long as I've been here."
For last year's budget, real estate in the district was valued at $161.2 million and $29.5 million of that was exempted. For the 2025 budget, the real estate value increased to $167.7 million in the district, but under the new exemption law, $49.9 million was exempted. By statute, the district must levy 20 mills for general education, and USD 428 routinely maxes out at eight mills for capital outlay. With the 16.93 mills levied for supplemental general, the district will collect $139,203 more in local tax dollars than it did in 2024.
"While a lot of other entities have other taxing revenues or other ways to generate revenue, we do not," said Assistant Superintendent John Popp. "Property tax is the only way this district can generate revenue. We do charge a very small amount for enrollment fees but that really doesn't generate any dollars for our operation. We can't issue a sales tax or levy any other kinds of taxes, it's only on property taxes that we're funded. We do get a great amount of equalization from the state to make that all work out."
The district also sees a tax-collection ratio near 92 percent each year. That figure was closer to 88 percent last year, meaning the district will have to generate more via mill levies to offset those losses. The district will hold its budget meeting at the District Education Center, 1809 24th Street, at 5:05 p.m. on Monday, Sept. 9.