PUBLIC HEARING to consider comment from the public concerning the Governing Body’s consideration of adopting a budget for 2027 that exceeds the Revenue Neutral Rate (RNR) which is 35.580

RESOLUTION introduced by City Manager Dr. Robert M. Perez, to levy a property tax rate that exceeds the City of Topeka’s Revenue Neutral Rate.

Voting Requirement: Action requires at least six (6) votes of the Governing Body.

(Approval would determine whether or not to exceed the City's RNR of 35.580 and impose a rate of 37.126 mills)

Action requires at least six (6) votes of the Governing Body.

K.S.A. 79-2988, as amended, requires the Governing Body to hold a public hearing to allow comment regarding exceeding the revenue neutral rate. After the public hearing is conducted, the Governing Body must determine whether or not to exceed the Revenue Neutral Rate of 35.580 and impose a possible maximum mill levy rate of 37.126 mills.

Staff recommends the Governing Body conduct the public hearing as required by K.S.A. 79-2988. After the public hearing is closed, Staff recommends the Governing Body move to approve the resolution.

The County Clerk, in accordance with K.S.A. 79-2988, as amended, has established an RNR of 35.580. This means that the Governing Body cannot levy a tax in excess of this amount unless it passes a resolution exceeding the RNR. Before the Governing Body can consider a resolution, it must entertain comment from the public. After considering comment the law requires the Governing Body to vote on the resolution before closing the public hearing. 

If the Resolution is passed, the Governing Body may proceed to pass an appropriation ordinance adopting a budget with a possible maximum mill levy rate of 37.580 mills. If the Resolution fails, staff will have to revise the budget to accommodate reduced revenue.

Property Tax