What is Revenue Neutral Rate?The Revenue Neutral Rate (RNR) is the mill levy needed to generate the exact same amount of property tax revenue as the prior year while using the current tax year’s total assessed valuation. If the County were to stay Revenue Neutral every year, they would have to provide this year’s services with this year’s prices, on last year’s budget.

Why is a taxing entity holding an RNR hearing?If the taxing subdivision collects even one more dollar in property tax revenue, it exceeds the Revenue Neutral Rate and is required to hold an RNR hearing for taxpayers to attend and provide feedback. This is in addition to their regular budget hearing.

Why did I receive a notice?In March of 2021, the Kansas Legislature passed Senate Bill 13 (SB13) to establish limitations on ad valorem property tax levies by taxing subdivisions without an addition notice and hearing prior to budget adoptions. This bill repealed the former “Tax Lid” and established the use of the “Revenue Neutral Rate” (RNR).

What does this taxpayer notification mean?As a Gove County resident, your property tax is divided among several taxing entities, including County, Cities, School Districts, and more. If any taxing entity elects to use some or all of the new revenue, you will receive this notification. No taxing entity can exceed the RNR without approval of a resolution.

Do I need to do anything with the notice that I received?These notices will be received for ALL taxable property, including real estate, oil interest, severed mineral interest, and personal property. This notice is NOT A BILL, it is just an ESTIMATE for informational purposes. The only action to be taken at this time is if you’d like to attend the public hearings regarding the adaptation of these budgets. These hearing dates are listed at the bottom section of the notice.

What can I do if I do not agree with the property valuation?The Appraiser’s office mailed out valuations earlier this year. The period for appealing your value has already lapsed. However, once you receive your tax bill in November, you can proceed to pay your taxes under protest. The Appraiser’s office will contact you to discuss the appeal at that time.

VIEW A SAMPLE NOTICE HERE

If you have questions about a particular budget, you will need to contact that taxing subdivision directly or attend the budget hearing listed on your RNR notice. Contact information for each taxing subdivision can be found below.

Find your legislator: www.kslegislature.org 

CITY OF PARK
785-673-4873

CITY OF GOVE
785-938-2331

USD 293
785-754-2470

USD 482
620-397-2835

How are my taxes calculated?

For each taxing subdivision, taxes are expressed as a mill levy.

Property Assessed Value   x    (Mill Levy Rate  /  1,000)   =   Property Tax

Definitions:
Ad Valorem Tax: A tax based on the assessed value of an item, such as real estate or personal property.
1 Mill is equal to $1.00 of tax for each $1,000 of assessment.
Compute A Mill Formula: Assessed Valuation / 1,000 = Value of 1 Mill
Revenue Neutral Rate (RNR): The Mill Levy Rate that would generate the same amount of tax dollars as the prior year. For example: If a taxing entity uses $1 million of property tax revenue in 2024, being revenue neutral means they plan to only use $1 million in 2025 as well.