Atchison County commissioners unanimously adopted the 2026 budget certificate and set the property tax mill levy at 59.201 during a special budget hearing Sept. 21, voting 3-0 to certify the budget and associated appropriations.

The move raises the county’s mill levy from 54.861 in 2025 to 59.201 for 2026, a change the county described in the hearing as a 7.33% increase. The finance director told the commission that an initial set of department and elected-official requests would have yielded a maximum levy of 68.951 — estimated at $15.8 million in ad valorem tax revenue — but the board reduced requests and appropriations to reach the adopted figure.

Why it matters: the adopted levy establishes the baseline property-tax revenue the county will collect for operations in 2026 and follows the statutorily required public-notice and hearing schedule. Commissioners said the reductions and baseline are intended to stabilize operations after a year of tighter revenue and to make future budget planning more predictable.

Most important facts
- The finance director presented the numbers that produced the initial 68.951 maximum mill levy and the budget request that exceeded $16.6 million; the board trimmed department requests and other appropriations and reduced the ad valorem revenue to roughly $14.8 million before final certification.
- Appropriation requests from outside entities came in “just shy of $600,000,” the finance director said; the commission pared those requests to $366,000.
- The board cited reductions concentrated in personnel expenses and capital outlay (vehicles, equipment, road and bridge planning) and said some projects will be deferred to later years.
- The commission certified a $100,000 allocation for Project Concern to support the Effingham senior site; commissioners said a memorandum of understanding will spell out payment timing and expectations.

Public comment and board response
Residents attending the hearing urged transparency about Project Concern’s finances and asked what would happen to county funds if the Effingham site did not reopen. Resident Debbie Falk said Effingham is “a great tool for our elderly to come and socialize” and pressed the commission on whether county money would be retained if the facility remained closed.

Commissioners said the county will include the $100,000 in the certified budget and will finalize terms with Project Concern in a memorandum of understanding that will specify payment timing and expectations. “That is what we are providing and what the expectations are,” a commissioner said during the hearing, while acknowledging the board does not control operations of the nonprofit provider.

Board discussion and follow-up items
Commissioners described the 2026 budget season as the most difficult in recent memory and said the board had to make cuts because prior choices and revenue shortfalls left few alternatives. One commissioner said the adopted levy creates an operational baseline that should simplify future budgeting and make revenue and service tradeoffs clearer for the public.

Commissioner Knowles (first reference: Commissioner Knowles) said the board has discussed placing a sales tax question before voters to fund emergency medical services and rescue, arguing a sales tax would broaden the tax base beyond property owners. "We've been kicking the idea around for a sales tax to fund the portion of the budget for EMS and rescue," Knowles said, adding that a sales tax would capture transient consumers such as visitors and students who do not pay property tax.

Several speakers encouraged the county to pursue efficiencies and automation after staff reductions. One attendee suggested self-service kiosks and expanded online payment options to mitigate service impacts at peak times as staffing levels tighten.

Formal action
The commission voted to adopt the 2026 budget certificate at a 59.201 mill levy. The motion was moved and seconded; the roll call was recorded as "passes 3 to 0." No individual mover or seconder was named in the public proceedings. The official action in the minutes reads: adopt the 2026 budget certificate as presented at 59.201 mills.

Context and numbers provided at the hearing
- Requested maximum mill levy (before reductions): 68.951; cited ad valorem estimate $15,800,000.
- Budget request tied to 68 mills: described as "a little bit more than $16,600,000." The board reduced the request to about $14,800,000.
- Adopted mill levy: 59.201 (7.33% increase over 2025's 54.861).
- Outside-entity appropriation requests: initially just under $600,000; reduced to $366,000 by the board.
- Project Concern / Effingham: county allotted $100,000 in the certified budget; Project Concern’s earlier request was described in public comment as $125,000.

What the commissioners said about next steps
Commissioners said the budget hearing satisfies the statutory timing requirement and that the finance director and county clerk will outline calendar and publication procedures to reduce the risk of future schedule conflicts. They urged residents to remain engaged on revenue options and possible future votes, including any sales tax proposal to fund EMS or other services.

The commission closed the hearing and immediately moved to adjourn; the motion to adjourn passed 3-0.

Ending
The adopted budget and levy set the county’s revenue baseline for 2026; commissioners said they expect to ask the public for input on revenue tools and to present more detail about program-level impacts as departments implement the trimmed budget.