In recent weeks, many Kansans have opened their annual property valuation notices with a growing sense of frustration.
When property values increase, many homeowners understandably assume their property taxes will increase as well. The reality is more complicated. Understanding how property taxes are calculated helps explain why tax bills often rise and how the system actually works.
Property taxes in Kansas are determined by two factors: the assessed value of your property and the mill levy set by local governments.
What Is a Mill Levy?
A mill levy is simply the tax rate used to calculate property taxes. One mill equals $1 in tax for every $1,000 of assessed property value. The total mill levy applied to your property is made up of several local taxing authorities such as cities, counties, school districts, and other local entities.
Why Higher Valuations Often Lead To Higher Taxes When property values increase across a community, local governments face a choice. They can reduce their mill levy proportionately, which would keep property taxes roughly the same as the previous year. Or they can leave the mill levy unchanged, which means property taxes increase because the same tax rate is applied to a higher property value.
If property values increase by 20 percent and the mill levy stays the same, property taxes will also increase by roughly 20 percent. If the mill levy is reduced proportionately, property taxes stay about the same as the previous year. In practice, mill levies are sometimes reduced slightly, but often not enough to fully offset rising property values, which still results in higher tax bills.
Who Sets Property Tax Rates?
Kansas law establishes how property valuations are calculated, but local governments determine the mill levy. City councils, county commissions, and school boards each set the rates necessary to fund their budgets. As property values rise, those decisions determine how much additional tax revenue is collected.
The Compounding Effect of Multiple Taxing Authorities
Another challenge with the current system is that multiple local taxing authorities are involved. A city, county, school district, and other local entities may all levy property taxes on the same property. One local government may say it only increased its budget by 4 percent and believes it has acted responsibly. However, these entities do not operate in isolation. If several taxing authorities each increase their budgets at the same time, those increases are combined on a taxpayer’s bill. When added together, the total impact can be much larger than any single increase, and that combined effect is what many homeowners ultimately feel when they receive their property tax statement.
Why This Conversation Matters Property taxes are one of the most common concerns I hear from Kansans. Families want to be able to stay in their homes and plan for the future without worrying that their tax bill will continue to rise year after year.
Because property taxes are influenced by multiple local taxing authorities, meaningful relief requires discipline across all levels of local government. Each budget decision may seem modest on its own, but when increases occur across several jurisdictions at the same time, the combined impact can place a significant burden on taxpayers.
Addressing this challenge requires transparency, responsible budgeting, and a shared commitment to ensuring government grows at a pace that taxpayers can reasonably afford.
My goal in sharing this information is to help Kansans better understand how the system works and to encourage continued conversations about how we can protect taxpayers while maintaining the essential services our communities rely on.
SNAP is For Nutrition, Not Sweets SNAP exists to help individuals and families who are going through difficult times put food on the table. I support that mission. At the same time I believe taxpayer funded programs should remain focused on their intended purpose. When assistance is designed to provide food security it should prioritize nutritious options that support healthier lives.
For several years I have believed Kansas should pursue this approach. When the Legislature first considered this policy, the goal was simple. If taxpayer dollars are being used for food assistance then those dollars should support foods that provide real nutritional value rather than products like candy or sugary drinks. That principle reflects both personal responsibility and accountability to the taxpayers who fund these programs.
With the federal government now approving the waiver, Kansas can move forward with implementing this change. The result will be a program that stays focused on helping families purchase food that supports their health while also ensuring the program operates in a responsible and transparent way.
I believe most Kansans agree with the basic idea behind this policy. Assistance programs should provide support when people need it while still maintaining clear priorities and responsible stewardship of taxpayer dollars. Aligning SNAP purchases with the goal of better nutrition helps achieve both of those objectives.
Moving forward I will continue working to ensure state programs remain focused on their core purpose and are administered in a way that respects taxpayers while supporting those who truly need help. Good policy is about balance. We should offer assistance when it is needed while also making sure programs operate with accountability and common sense.
Public Auditors
One of the most important responsibilities the Legislature has is making sure taxpayer dollars are spent exactly the way the law intends. When we pass a budget, we make decisions about where public money should go and what priorities it should support. But once those funds leave the Legislature and move into state agencies, it can sometimes be difficult to clearly track how that money is ultimately used. I supported House Bill 2427 because I believe taxpayers deserve stronger oversight and greater transparency in how their dollars are spent.
This legislation establishes two Fiscal Integrity Auditor positions within the legislative branch. One auditor would be appointed by the Speaker of the House and one by the President of the Senate. Their role would be to help the Legislature review government spending, identify waste or mismanagement, and verify that agencies are using funds in a way that matches what the Legislature approved in the budget.
These auditors would have access to the state’s financial and budgeting systems so they can carefully review expenditures across state government. Their work would focus on identifying waste, fraud, abuse, duplicative programs, or spending that may have been shifted between accounts in ways the Legislature did not authorize. They would also look for opportunities where programs could be streamlined, consolidated, or improved so taxpayer dollars are used more effectively.
I supported this approach because oversight should be proactive rather than reactive. Too often, financial problems are discovered only years later through traditional audits. Having dedicated auditors focused specifically on legislative oversight will allow concerns to be identified earlier and addressed before they grow into larger problems.
The bill also includes strong safeguards to protect sensitive information. The auditors must follow strict confidentiality requirements, complete cybersecurity training, and use secure state systems when reviewing financial records. These safeguards ensure that oversight can occur responsibly while still protecting confidential information.
For Kansas taxpayers, this effort is about accountability and transparency. Kansans work hard for their money, and they expect government to treat those dollars with the same level of care. Strengthening legislative oversight helps ensure that agencies follow the law, spending stays aligned with the budget passed by the Legislature, and taxpayers can have greater confidence in how their money is managed.
I will continue working to strengthen transparency in state government and ensure that taxpayer dollars are spent responsibly and in line with the priorities set by the people of Kansas.
What Does Kansas Really Spend on Special Education?
Education funding is always a hotly debated topic in Kansas, and Republicans understand the importance of investing in the education of the next generation. That’s why the Legislature is in full agreement with Governor Kelly when she says that “Kansas students are the future of our state. That’s why we’ve fully funded public schools for seven consecutive years.”
Democrats still assert that Republicans are not fully funding special education, however, the House understands the importance of special education, and spend over $1.2 billion dollars of federal, state, and local funds annually with the goal of ensuring that it is properly funded.
Recent increases in state funding:
•State support for special education has grown by over $100 million in the last 5 years.
•Appropriations have increased from roughly $490 million in FY 2019 to more than $610 million in recent budgets, with additional increases approved in recent legislative sessions.
State-funded specialized schools:
•Kansas also funds Kansas State School for the Deaf and the Kansas State School for the Blind, providing statewide institutions that serve students with specialized needs.
•These schools receive about $30 million annually in state funding and provide education and outreach services to students across Kansas.
Local funding authority (LOB):
•Kansas law allows districts to raise additional revenue through the Local Option Budget (LOB), which authorizes property tax levies partly based on special education enrollment.
•Recent legislation now requires that funds generated under this authority for special education students be spent specifically on special education services.
Federal funding:
•School districts receive federal support through the Individuals with Disabilities Education Act, which helps fund required services for students with disabilities.
•Districts also received temporary pandemic relief funds through the American Rescue Plan Act (ARPA) of 2021 to support special education services and student recovery.
Dr. Duane Droge is serving on the following Committees during the 2026 Session: Legislative Modernization; Water; Agriculture & Natural Resources; and Health & Human Services.
