How Your Mill Levy Is Built

Multiple Taxing Entities, One Tax Bill

Your Tax Bill Is the Sum of Many Levies

The mill levy shown on a Kansas property tax bill is not a single number set by one government. It is the sum of separate mill levies set independently by every taxing jurisdiction that overlaps your property. A typical residential parcel in Kansas is subject to levies from several different entities simultaneously — each with its own governing body, its own budget, and its own mill levy.

Common Taxing Entities

Depending on where a property is located, any combination of the following types of entities may each contribute a portion of the total mill levy:

  • County — Funds general county government: sheriff, courts, roads, health department, and county administration, as well as elections, issuing licenses and permits, maintaining land records, emergency services, and public works. In some areas, additional mills may be associated with separately run county townships, which are independent governmental units within a county that may levy their own taxes for services such as roads and fire protection.
  • Unified School District (USD) — Typically the largest single component. Funds K–12 public schools and includes both the local district levy and the statewide 20-mill school levy.
  • City — Funds municipal services such as police, fire, streets, parks, and city administration. Applies only where the parcel lies within city limits.
  • Cemetery District — A special-purpose district that maintains public cemeteries within a defined area. Usually a very small levy.
  • Library District — Funds public library services where a separate library taxing district exists.
  • Water or Drainage District — Funds water supply, irrigation infrastructure, or drainage improvements.
  • Tax Increment Financing (TIF) District — In a TIF area, a portion of the tax revenue is diverted to fund redevelopment project costs within the district.
  • Transit Authority — A public transit district may levy a small mill rate to fund bus or rail service where such a district exists.
  • Airport Authority — Some communities have a separate airport authority taxing district that funds local airport operations and capital improvements.
  • University or Community College District — Certain publicly supported universities (such as Washburn University in Topeka) and community colleges are authorized to levy property taxes within their service areas.
  • State Levy — A small statewide property tax levy may appear as a separate line item on the tax bill, distinct from any local school district levy.
  • Other Special Districts — Fire districts, watershed districts, and similar entities may also levy property taxes depending on location.

Real-World Example: Topeka, Kansas — 151.174 Total Mills (CY 2025)

The table below shows the actual CY 2025 mill levy breakdown for property at the Kansas Department of Revenue’s office location in Topeka, Kansas (Shawnee County, USD 501 school district). The total levy of 151.174 mills reflects certified levies from eight separate taxing entities, each set independently through its own budget process.

Actual CY 2025 mill levy breakdown — Kansas Department of Revenue, Topeka, Kansas (Shawnee County / USD 501)
Taxing Entity Mill Levy Primary Purpose
State † 1.500 Statewide property tax levy
Shawnee County 48.911 Sheriff, courts, roads, county administration
City of Topeka 37.126 Police, fire, streets, parks, city services
USD 501 (Topeka) * 46.391 K–12 public schools (includes 20-mill state school levy)
Metropolitan Topeka Transit Authority 3.999 Public transit operations
Topeka Airport Authority 2.194 Airport operations and capital improvements
Topeka & Shawnee County Public Library 7.586 Public library services
Washburn University 3.467 Municipal university operations
Total 151.174

† State mill levy eliminated effective January 1, 2026. Beginning January 1, 2026, the statewide property tax levy has been eliminated. After that date, all Kansas property tax revenue goes entirely to local taxing entities; no portion is remitted to the state.

* USD 501 — 20-Mill School Partial Exemption: The USD 501 levy of 46.391 mills includes the statewide 20-mill school levy. Kansas provides a partial exemption for residential property: the first $75,000 of fair market value (FMV) is shielded from the 20-mill levy entirely. Any FMV above $75,000 is fully subject to the 20-mill levy — the exemption applies only to that bottom slice. Because the exempt slice is always $75,000, every home with a FMV over $75,000 receives an identical $172 reduction in property taxes from this partial exemption ($75,000 × 11.5% × 0.020 = $172).

Worked Example — $200,000 Residential Home at the Topeka Rate

Property Values

  • Fair Market Value: $200,000
  • Assessment Rate: 11.5%
  • Full Assessed Value: $200,000 × 11.5% = $23,000

Without the school exemption, 151.174 mills applied to $23,000 would produce a tax bill of $3,477.

With the 20-Mill School Partial Exemption

The first $75,000 of FMV is exempt from the 20-mill levy within the USD 501 levy. FMV above $75,000 is fully subject to the 20-mill levy — only that bottom $75,000 slice is shielded.

Savings calculation (same for every home over $75,000):

  • Exempt FMV: $75,000
  • Assessed value of exempt portion: $75,000 × 11.5% = $8,625
  • Tax saved: $8,625 × 20 mills (0.020) = $172

Actual tax on this $200,000 home: $3,477 − $172 = $3,305

⚠ Why This Makes DIY Calculations Tricky

The 20-Mill School Partial Exemption is a genuine benefit, but it is one of the most common sources of confusion for taxpayers who try to calculate their own bill.

If you multiply your full assessed value by the published total mill levy, you will overstate your tax by $172 — because that approach applies all 151.174 mills to your full assessed value, ignoring the fact that the 20-mill school levy only reaches the portion of FMV above $75,000.

The exemption is applied behind the scenes during levy calculation and does not appear as a named line item on most tax bills, making it easy to overlook entirely.

Each Taxing Entity Sets Its Own Levy Independently

Kansas law requires each taxing entity to independently adopt its mill levy each year as part of its budget process. The county, school district, city, and each special district hold separate governing board meetings, adopt separate budgets, and certify separate mill levies to the county clerk. The county clerk then aggregates all certified levies applicable to each parcel to produce the total mill levy that appears on the tax bill. No single entity controls the combined rate — it is the mathematical sum of many independent decisions made by many different elected or appointed governing bodies.

Revenue Neutral Rate

Kansas law requires each taxing jurisdiction to calculate and publish its revenue neutral rate — the mill levy that would produce the same total property tax revenue as the prior year when applied to the current year’s assessed values. When assessed values rise across a jurisdiction, the revenue neutral rate will be lower than the prior year’s levy. Any governing body that wishes to collect more total revenue than the prior year must adopt a mill levy above the revenue neutral rate and hold a public hearing before doing so, giving taxpayers the opportunity to comment. This requirement is designed to make effective property tax increases transparent and accountable. Learn more about the revenue neutral rate ›