What is the purpose of the county budget?

The budget is an annual financial plan for Johnson County Government. It specifies the level of county services to be provided in the coming year and the resources, including personnel positions, capital expenditures, and operating expenses needed to provide these services. It reflects the policies and priorities set by the Board of County Commissioners.

How much is the FY 2009 budget?

The maximum expenditure of the budget, as published, is set at $736,318,993, including budgeted expenditures of $628.9 million with budgeted reserves of $107.4 million, or approximately 17.1 percent.

What is the county's current property tax rate?

The county's property tax rate for 2009 is 23.165 mills. The 2008 mill levy was 23.242 mills.

The millage includes the county's three taxing districts: County, Library, Park and Recreation District. Each year, the board of directors of the Library and Park and Recreation District establish their own proposed budgets and supporting mill levies for inclusion in the county's total budget/mill levy that must be approved by the Board of County Commissioners in adoption of the county's final total budget.

In 2009, the county's taxing district is set at 17.767 mills; Library's taxing district, 2.341 mills, and Park and Recreation's taxing district, 3.057 mills.

What is a mill?

One mill is equal to $1.00 of property taxes per $1,000 of taxable value.

What is the difference between property taxes and ad valorem taxes?

There is no difference. They are different names for the same tax.

What is an operating budget?

It is the county's annual financial plan for recurring expenses, such as employee salaries and benefits, utilities, supplies and equipment, and other costs required to provide public services and programs.

What are dedicated funds?

Certain revenue in the county budget is dedicated by either state law or county policy to specific programs. These "dedicated funds" cannot be used for any other purpose. For example, wastewater capital and user charges can only be used to help pay for wastewater projets and operations, fees and charges for library programs and services can only be used to support the library.

What is the CIP?

The Capital Improvement Program (CIP) is the county's annual financial plan for the construction of physical assets, such as construction of new buildings, improvements to existing county facilities, constructing and improving roadways, and funding of wastewater and stormwater projects.

The FY 2009 CIP totals $153 million. Excluding stormwater and wastewater projects, which have dedicated funding sources, the CIP features approximately $83.6 million for various capital projects, including:

• $15.4 million for the County Assistance Road System (CARS) program that includes 19 projects, involving 15 cities. Slightly more than $6.2 million will go to 14 new roadway projects in 12 cities. Almost $7.2 million has been earmarked for continuation projects in the cities of Olathe, Shawnee, Overland Park, and Gardner;
• $4.2 million for land acquisition and capital improvements by the Park and Recreation District along with $1 million for the Okun Fieldhouse Expansion Project in Shawnee;
• $2.3 million for the county's Bridge, Road, and Culvert Program; and,
• $2 million for bus replacement by the Transit Department.

What is the General Fund?

The General Fund pays for the day-to-day operations of critical services the public expects but which are not supported by any other revenues. It represents roughly 46 percent of the total budget, totaling approximately $340.9 million of the FY 2009 budget, including $46.8 million in reserves.

What is a fiscal year?

A fiscal year is a 12-month operating cycle that comprises a budget and financial reporting period. Fiscal years are different for governments.

The fiscal year for local governments, including Johnson County and its cities, begins on January 1 and ends on December 31 in the same calendar year.

The fiscal year for the State of Kansas begins on July 1 and ends on the following June 30.

The fiscal year for the federal government starts on October 1 and ends on the following September 30.

Who determines the taxable value of property?

The Johnson County Appraiser's Office, located in the Sunset Drive Office Building, 11811 South Sunset Drive, Olathe, annually assesses the taxable value of all property in Johnson County.

The Board of County Commissioners has no control over the taxable value of property; it only has control over the annual property tax rate that is levied.

What is property tax in Kansas?

Your property tax dollars are used by city and county governments to provide funding for roads, parks, fire protection, law enforcement, public schools, and many other local services.

What does the county appraiser do?

By state law, the county appraiser is responsible for listing and valuing property in a uniform and equal manner. The appraiser estimates only the value of your property. The amount of taxes you pay depends on the budgets set in August by city and county governments.

What is the sales tax rate for Johnson County?

Effective April 1, 2009, the county's sales tax rate is 1.225 percent. This includes the statewide sales tax.

By state law, part of the revenue on some of the county's sales tax collections is shared with Johnson County cities. The county generally receives approximately 64 percent of the revenue and the cities get approximately 36 percent of the collections for their discretionary use.

What is the sales tax rate for the State of Kansas?

The State's sales tax rate is 5.3 percent.

What is the sales tax rate for Johnson County cities?

Effective April 1, 2009, city sales tax rates, which include city, county, and state totals, vary:

• Bonner Springs (the portion in Johnson County) and De Soto, 8.275 percent;
• Leawood, 8.050 percent;
• Gardner, Spring Hill, and Lenexa, 8.025 percent;
• Mission, Roeland Park, Merriam, and Shawnee, 7.775 percent;
• Olathe and Overland Park, 7.65 percent;
• Edgerton, Fairway, Mission Hills, Prairie Village, Westwood, and Westwood Hills, 7.525 percent;
• Lake Quivira and Mission Woods, 6.525 percent.

Unlike a portion of the county's sales tax, the cities are not required by state law to share the revenue from their sales tax collections with Johnson County.

What are user charges?

User charges are fees paid to County Government in direct receipt of a public service by the party who benefits from the service. Fees paid for recreation classes or sports participation are examples of user charges.

How many employees work in Johnson County?

The FY 2009 budget has a budgeted workforce of 4,126.5 employees.

According to the County Economic Research Institute, Johnson County Government is the fourth major employer in the county following (in order): Sprint, Olathe School District, and Shawnee Mission School District.

What is an FTE?

The total scheduled work hours of county employees divided by the total work hours available annually provides the number of FTE (full-time equivalent) employees. A full-time employee working 40 hours per week equals one FTE where a part-time employee working 20 hours per week equals 0.5 FTE.

How can I get a copy of the County Budget?

A copy of the FY 2009 budget along with past budgets is available for reviewing and downloading online at the website of the Johnson County Department of Budget and Financial Planning.

County budget information can also be accessed at any Johnson County Library location or via the Library web site. A copy of the 2009 budget document is provided at the Central Resource Library and can be requested and sent to other library branches.