By JACKIE TAYLOR | July 16, 2025

Revenue neutral

Intentions are good anytime a government looks to save taxpayers money; but, in the case of Linn County’s revenue neutral position, it created more harm than good.

For those who may have forgotten or need a refresher course in what the state legislature enacted to allow transparency in taxes, revenue neutral is explained as, “In Kansas, a revenue-neutral bill refers to legislation that aims to maintain the same level of property tax revenue for a taxing jurisdiction (like a city or county) from one year to the next, despite changes in property values. This is achieved by adjusting the mill levy (tax rate) so that the total amount of property tax collected remains roughly the same. If a jurisdiction wants to collect more property tax revenue than the previous year, they must follow specific procedures, including public hearings and roll call votes, to exceed the revenue-neutral rate.”

In theory, revenue neutral is there to keep taxing entities from raising taxes without taxpayers knowing it. Fine, in theory.

Where it goes awry is when revenue neutral becomes a breast-plate for elected officials – over what is good for the municipality, government entity or service.

The state does not issue gold badges for county, city, library, etc. entities that stay revenue neutral. There is no incentive to stay revenue neutral except for being able to say “taxes stayed the same.”

Former County Clerk David Lamb warned Linn County commissioners that they needed to exceed revenue neutral – two years ago.  Lamb warned the county’s budget was not sustainable without going over revenue neutral. The commissioners held on revenue neutral, now their budget is approximately $1.3 million over budget.

Nothing in this world has held its price. Everything has gone up – covid-19, political turmoil with the last guy that was in office, and more caused prices to increase drastically.

We’re beginning to come out of it, but not at a speed that would eliminate a budget shortfall like the one Linn County may be looking at.

The Linn County Jail is grossing approximately $1.4 million in revenue that is going into the county’s general fund – that money is now being gobbled up by county expenses that revolve around the general fund. 

Current talk from the county clerk and commissioners that employees, the greatest asset any entity has, were given three options to pick from to lose to help the county stay revenue neutral. Those options were: their HSA, their preferred insurance vendor of Blue Cross Blue Shield, or foregoing a raise for the 2026 year. The county gave a cost-of-living increase last year, this year, it was estimated by the sheriff that cost-of-living increase would equate to .32 per hour.

Linn County is having a hard time hiring, and keeping, good people; many employees have been here for years and are loyal. But in an effort to maintain a revenue neutral status, the bedrock of the county, our employees, were given a choice on what benefit they choose to lose.

Many employees are mad, frustrated, hurt and more – and looking for other work. 

The majority of taxpayers out there understand prices have gone up and budgets will change. There is not one household in this nation that hasn’t seen the cost of living go up and understands municipalities, counties, etc. having to raise their budgets.

No elected official or appointed official will receive a gold badge from the state for maintaining revenue neutral status; but they will get a black eye from their employees for not appreciating them as the foundation they are.

Update, as of Monday, after the commissioners meeting; the commissioners chose to increase the county mill level by 3.15 mill; with the understanding that could change. Based on the outcry from employees heard at our office, there will be a lot of relieved employees at the county level.