Assistance with Understanding the "Notice of Proposed Property Tax Increase - Revenue Neutral Rate Notices" received in August 2024

All Leavenworth County property owners should have received a mailed statement in early August 2024 titled "Notice of Proposed Property Tax Increase and Public Hearings - 2024 Leavenworth County Revenue Neutral Rate Notice." These notices were created in a new format which was different than the statements used in prior years and some readers may have difficulty understanding the notice and the information used to calculate the potential maximum property tax bill in 2025. In an effort to help people to understand the content in the notices and know where to locate other information about property tax rates the City has prepared the following information. 

• The revenue neutral rate notices are prepared in an effort to share information with property owners about the public hearing date, time, and location for all taxing jurisdictions which have determined that they may choose to exceed the revenue neutral rate, or the exact same amount of tax collections as the prior year, for property tax collections needed to fund the jurisdiction's budget in the upcoming budget year. 
• The new format of the revenue neutral rate notices received by property owners with property within the City of Tonganoxie tax district shows the 4 mill levies for USD 464 and the 1 unique mill levy for the Tonganoxie Recreation Commission which is passed through by USD 464.  The notices show a combined City of Tonganoxie mill levy and do not show the breakout between the City's 2 mill levies for City operations and 1 unique mill levy for the Tonganoxie Public Library which is collected and passed through by the City of Tonganoxie.
• The revenue neutral rate notices do not show a percentage change for the property's change in appraised and assessed valuation. This valuation change is combined with any changes in the maximum mill levy (tax rate) for each taxing jurisdiction to calculate the tax amounts shown on the notices.  
• The notices do not show negative numbers for projected tax decreases in any fields showing calculations of changes in tax collection in the notice. Instead of showing a negative number the space that would have a negative number based on valuation change or mill levy changes is left blank.
• Very critically, the new format of the revenue neutral rate notices do not show the amount of the 2023 mill levy (tax rate), the 2024 revenue neutral rate mill levy, or the 2024 proposed maximum mill levy for each respective taxing jurisdiction. These mill levy amounts, or tax rates, are determined by each taxing jurisdiction and combine with property valuation change to calculate the total taxes owed for each property. The following table shows a summary of the missing information collected from different sources, which are also linked below for reference.    

Revenue Neutral Rate Taxing Entity Information from Leavenworth County (this resource shows revenue neutral rate mill levy and maximum mill levy for each jurisdiction, but it does not show the 2023 mill levy for comparison):  https://files.leavenworthcounty.gov/Department/Clerk/Budget%20Information/Revenue%20Neutral%20Rate%20Taxing%20Entity%20Worksheet%202024.pdf

2023 Tax Levy Information for all Leavenworth County Tax Districts (this resource shows 2023 tax year/2024 calendar year mill levy amounts for each taxing jurisdiction): https://files.leavenworthcounty.gov/Department/Clerk/Document%20Center/Levy%20Sheets/2023%20Levy%20Sheet.pdf