Kansas Relies Heavily on Property Taxes

The Foundation of Local Government Finance

What Does the Property Tax Fund?

Unlike the federal or state income tax, the property tax is a local tax. The revenue stays in your community and pays for the services your local government provides every day. While the tax bill is issued and collected by the County, the County is acting as a collection agent — the majority of those dollars are redistributed to other local governing entities such as the school district, city, and special districts, each of which independently set their own portion of the levy.

Property tax revenue is shared across three broad categories of local government: public schools (the largest single share), county and municipal government (courts, roads, police, fire, and general services), and special districts (library, fire, hospital, watershed, and similar purpose-built entities). Each category encompasses one or more independent taxing entities, each setting its own mill levy. Slide 4 covers the full breakdown of taxing entities and how their levies combine into a single tax bill ›

A Uniquely Local Revenue Source

Kansas has over 7,000 separate taxing entities that levy property taxes — including 105 counties, hundreds of cities, school districts, and dozens of special districts. Each sets its own mill levy based on its budget needs and the assessed value within its jurisdiction.

Mill Levy Distribution Among Local Taxing Jurisdictions

Based on CY 2025 certified levies at the KDOR Topeka office (Shawnee County / USD 501). Total: 149.674 mills. The 1.500-mill state levy is excluded — eliminated effective January 1, 2026.