Thank you!

The school district worked with RSP & Associates to conduct a formal enrollment analysis and projections for growth over the next five years. The Board of Education received the completed report on Monday, February 2, 2026. 

Enrollment Analysis 2025–26

Bond 2026 focuses on Enhanced Safety, Expanded Opportunities, and Improved Facilities. 

• Safety & Security: Add security fencing for elementary playgrounds and recreational areas and secured key card access to all exterior doors. 
• Career & Technical Education Expansion at CTEC CAPS: Expand facility to provide more CTE opportunities for high school students, such as aviation, agriculture, healthcare, and culinary arts. 
• Early Childhood Classrooms: Expand Early Childhood facility to increase capacity and decrease waiting list. 
• Special Education Learning Spaces: Transform existing secondary facilities to better support the needs of students, returning valuable classroom space to increase capacity. 
• Learning Spaces for the Arts: Expand or renovate facilities at all secondary schools to enhance and increase orchestra opportunities. 
• Middle School Additions: Address current needs and prepare for future growth while adding areas that also function as storm shelters. 

The district developed estimated costs for the proposed projects by working with architects and construction managers. General estimates include hard construction costs, soft costs, inflationary costs, contingency costs, etc. If voters approve the bond proposal, architects will begin work on designing spaces and work with construction managers to update the cost estimates.

Construction cost estimates are based on current information, but actual costs may vary. If construction costs escalate beyond initial estimates, the Board of Education would work with the district to prioritize the most immediate and critical needs among the projects identified in the bond proposal.

Conversely, if project costs come in under the estimates and bond funds remain, the Board of Education would work with the district to consider additional projects that were identified during the planning process but did not make the initial list of priorities. Throughout the process, the Board of Education would provide oversight to ensure bond funds are used responsibly and transparently, with decisions guided by the district’s most pressing needs.

The school district is seeking voter approval not to exceed $99.85 million in bonds.

Since 2010, the school district steadily lowered the bond mill levy (tax rate), reducing it from 36.825 mills to 15.366 mills—a reduction of nearly 22 mills over the past 15 years.

This reduction continued even after voters approved a bond issue in 2018. The district reduced its debt (the lowest debt level in 20 years) and paid off debt early saving on interest costs. It reflects the district’s strong financial planning and commitment to meeting the needs of our school community. The graphic below illustrates this consistent year-over-year decline, leading to today’s bond tax rate.

Breakdown of the bond mill rate by school year:

The Board of Education and district staff continually assess the district’s needs. Beginning in 2024, our long-range facilities planning through the TORCH Strategic Plan focused on balancing fiscal responsibility with the evolving needs of students and the community. We are committed to providing safe, stable, and future-ready learning environments that support student success and reflect the district’s values. To guide this work, a long-range facilities planning group was formed, and a community survey gathered feedback on potential projects, receiving 760 responses. This process helped us identify priority projects now included in the proposed bond.

This bond proposal will not raise the school district's current property tax rate to repay existing bonds. If approved by voters, the funds will be used to expand, renovate, and upgrade existing facilities and purchase necessary equipment.

Your property tax bill comes down to two things: your home’s value and the tax rate, also called the mill levy.

The school district has limited control of its mill levy and it has actually lowered the rate to its lowest level in more than 30 years. However, home values continue to increase, and those values are set by the county—not the school district.

When your home’s appraised value goes up, your assessed value goes up too. Since taxes are calculated using that assessed value, higher home prices can mean a higher tax bill.

Your appraised value is your home’s estimated market value, determined by the Johnson County Appraiser’s Office. They look at things like location, size, age, condition, and similar homes nearby.

Assessed Value (11.5%)

You don’t pay taxes on the full appraised value. In Kansas, residential properties are taxed at 11.5% of the appraised value, which is set by the state.

Mill Levy

The mill levy is the tax rate used by the school district, city, county, fire district, state, etc., to fund public services like schools, roads, and emergency services.

Bond Mill Rate Summary

The district’s current bond mill levy is at one of the lowest levels seen in recent district history. A common question we have received is whether mill rates would decrease if the district chose not to issue any future bonds. The answer is complex.

In theory, mill rates could decline a few years down the road if no future bonds are issued. Current financial conditions of a flat mill rate have allowed the district to pay off bonds early, thereby reducing interest costs and saving taxpayers' money in later years. For every mill levied, a homeowner pays less than $1 per month in property taxes for each $100,000 of a home’s value, helping fund local services like schools.

However, if mill rates are not maintained at the current rate, any future bond issuance would likely result in mill rates increasing above the current level. Feedback from community members indicates that most property taxpayers prefer a flat, stable mill rate rather than significant year-to-year increases or decreases. 

The planned financing for the 2026 bond is structured so that it does not increase the current bond tax rate.

STAR (Sales Tax & Revenue) Bonds for the Chiefs will not impact your property tax. According to the Kansas Department of Commerce, Kansas STAR Bonds are a financing tool that allows the state to fund major development projects using future sales tax revenue generated by those projects.

STAR bonds are designed to finance significant commercial, entertainment, and tourism projects in Kansas. They aim to stimulate economic growth by attracting visitors and increasing regional and national visitation to the state. When a project is approved for STAR bond financing, a special development district is created. The sales taxes collected within this district from businesses such as restaurants, shops, and hotels are set aside to repay the bonds issued by the state. This means that the financing relies on the anticipated economic activity generated by the project rather than existing tax revenues.

Operating funds pay for salaries, learning resources, and daily expenses. Bond funds are restricted by law and can only be used to build, equip, and maintain school facilities. They cannot be used for anything else.

The ballot question will appear as follows.

Shall the following be adopted?

Shall Unified School District No. 232, Johnson County, Kansas (De Soto), issue general obligation bonds in an amount not to exceed $99,850,000, to purchase and improve sites and acquire, construct, equip, furnish, repair, remodel and make additions to buildings used for school district purposes, including safety and security and technology improvements, and all necessary improvements related thereto in the District, and to pay related fees and expenses; all pursuant to the provisions of K.S.A. 10-101 et seg.; K.S.A. 25-431 et seq.; K.S.A. 25-2018(f); K.S.A. 72-5457; and K.S.A. 72-5458 et seq.?

An individual may register to vote at any time. However, voter registration always closes 21 days prior to an election — in this case by February 10, 2026. The mail ballot election is scheduled for March 3, 2026.

All registered voters in the USD 232 boundaries will receive a ballot by mail.

For voter registration information, visit the Johnson County Election Office website.

All registered voters in the USD 232 boundaries will receive a ballot by mail.

All ballots cast in a special mail ballot election must be received (not postmarked) by the Johnson County Election Office on or before 12:00 noon on Election Day, March 3. Mail ballots may also be delivered to the Election Office in person or returned to a designated ballot drop box location by 12:00 noon on Election Day, March 3.

Mail ballots being returned by the US Postal Service should be sent several days prior to Election Day so that it will arrive in the Election Office not later than 12:00 noon on Election Day.

All registered voters that reside in USD 232 will automatically receive a ballot in the mail starting on Wednesday, February 11, 2026.

Yes. According to the Johnson County Election Office, ballot drop boxes are open 24-hours a day at the following locations starting 20-days prior to election day.

Note: The drop boxes at the De Soto and Spring Hill library branches are currently closed for library renovations.