Douglas County presents $201.5 million recommended 2027 budget; mill levy held flat
July 06, 2026 | Food Policy Council, Douglas County, Kansas
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County staff presented the Douglas County Board of County Commissioners with a $201.5 million recommended budget for fiscal 2027 on July 6, outlining revenue assumptions, fund balances and planned capital spending.
Sarah (staff member) opened the presentation and turned the overview to Brook Sour, who said real estate represents roughly 91% of the county’s assessed value and described how tax increment financing and a new RHID district in Baldwin add about $1.5 million in increment value for 2026. Brook Sour also noted the county’s assessed value rose about 4.9% over the prior year in the latest estimate.
Brooke Sour said staff prepared the 2027 budget with a flat mill levy of 40.669 mills. The county’s three levied funds—the general fund, the employee benefits fund and the road and bridge fund—together are recommended at $154.2 million for 2027, she said. Staff calculated a revenue-neutral rate of 38.605 mills and said reaching that rate would require roughly $4.88 million in reductions to the recommended spending plan.
On sales tax, Brook Sour explained Douglas County collects a combined 1.25% rate that includes a 1.00% general sales tax (shared with cities) and a dedicated 0.25% quarter-cent approved in 2019 that is fully retained by the county for behavioral-health-related facilities and services. Staff reported a multi-year pattern of modest growth in the general sales tax with a rebound after the pandemic and noted dedicated behavioral-health sales-tax collections have outpaced the general 1% tax in recent years.
Staff highlighted a sharp increase in investment income beginning in 2023 after cash-management changes—interest earnings rose to about $8.5 million in 2024—but cautioned that lower interest-rate assumptions and planned capital projects (an estimated $30 million spenddown in 2026 and $25 million in 2027 for facilities) are expected to reduce interest income available to support operations.
The presentation also described constraints on special-purpose funds (parks and recreation, alcohol programs, emergency-telephone/911, motor vehicle operations, bond & interest) and reiterated that behavioral-health sales-tax revenue is dedicated to treatment, recovery and capital projects related to behavioral-health services across Douglas County.
Staff said target fund balances for planning into 2028 are 25% for the general fund, 25% for road and bridge, and 20% for employee benefits and that county deliberations on the recommended budget will continue through July 15, when the board plans to establish a maximum levy rate and then adopt a final budget by August 26.
No formal action was taken during the morning hearing; commissioners will continue deliberations and staff will return with more detailed CIP and levy calculations later in the budget process.
Sarah (staff member) opened the presentation and turned the overview to Brook Sour, who said real estate represents roughly 91% of the county’s assessed value and described how tax increment financing and a new RHID district in Baldwin add about $1.5 million in increment value for 2026. Brook Sour also noted the county’s assessed value rose about 4.9% over the prior year in the latest estimate.
Brooke Sour said staff prepared the 2027 budget with a flat mill levy of 40.669 mills. The county’s three levied funds—the general fund, the employee benefits fund and the road and bridge fund—together are recommended at $154.2 million for 2027, she said. Staff calculated a revenue-neutral rate of 38.605 mills and said reaching that rate would require roughly $4.88 million in reductions to the recommended spending plan.
On sales tax, Brook Sour explained Douglas County collects a combined 1.25% rate that includes a 1.00% general sales tax (shared with cities) and a dedicated 0.25% quarter-cent approved in 2019 that is fully retained by the county for behavioral-health-related facilities and services. Staff reported a multi-year pattern of modest growth in the general sales tax with a rebound after the pandemic and noted dedicated behavioral-health sales-tax collections have outpaced the general 1% tax in recent years.
Staff highlighted a sharp increase in investment income beginning in 2023 after cash-management changes—interest earnings rose to about $8.5 million in 2024—but cautioned that lower interest-rate assumptions and planned capital projects (an estimated $30 million spenddown in 2026 and $25 million in 2027 for facilities) are expected to reduce interest income available to support operations.
The presentation also described constraints on special-purpose funds (parks and recreation, alcohol programs, emergency-telephone/911, motor vehicle operations, bond & interest) and reiterated that behavioral-health sales-tax revenue is dedicated to treatment, recovery and capital projects related to behavioral-health services across Douglas County.
Staff said target fund balances for planning into 2028 are 25% for the general fund, 25% for road and bridge, and 20% for employee benefits and that county deliberations on the recommended budget will continue through July 15, when the board plans to establish a maximum levy rate and then adopt a final budget by August 26.
No formal action was taken during the morning hearing; commissioners will continue deliberations and staff will return with more detailed CIP and levy calculations later in the budget process.
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