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Board of Education approves lowest tax rate in 30 years for 2023-24 budget

Historical graph showing mill levy (tax rate) from 1993 to 2023.

Update: Sept. 12, 2023

The Board of Education took action at its regularly scheduled meeting on Monday, September 11, and unanimously adopted the revenue neutral rate and budget for the 2023-24 school year. The board considered needs assessments before approving the budget. Find budget information and needs assessments on the finance webpage.   


Posted August 7, 2023

The USD 232 Board of Education at its regularly scheduled meeting on Monday, August 7, approved publication of the proposed budget for the 2023-24 school year. The proposed budget decreases the district’s mill levy (tax rate) to its lowest point in 30 years.  

If the budget is approved next month, it will represent the lowest mill levy (tax rate) for the school district since 1993. The proposed budget calls for a total of mill levy of 61.126. Since 2010, the Board of Education decreased the tax rate by nearly 23 mills.

The public hearing on the proposed budget is set for September 11, at 6:00 p.m., at the Board of Education.

Revenue Neutral Rate

Although the tax rate continues to decrease in USD 232, the district will collect more revenue over the next school year because assessed valuation increased. The Board is required to hold a public hearing regarding the revenue neutral rate, which is also scheduled for September 11, at 6:00 p.m., at the Board of Education.

All properties of Johnson County residents are included in a number of taxing subdivisions. Examples include the state, county, city, fire district, library and Park and Recreation district, among others. If a taxing subdivision receives more property tax revenue in the next budget year compared to the current year, they would be exceeding the revenue-neutral rate. Recent changes in state law require the county to mail an estimated tax notice on behalf of a subdivision that plans to exceed the revenue-neutral rate. The notice also serves as notification for a public hearing required to take place by a subdivision that plans to exceed the revenue neutral rate.

In early August, Johnson County Government will mail all Johnson county residents a single estimated tax notice on behalf of taxing subdivisions. The form will include data on specific property values and taxes as well as dates, times and locations of upcoming public hearings.

Learn more about this topic and see a template of the estimated tax notice at

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View a budget presentation prepared by Dr. Cory Gibson, Superintendent of Schools.


Costs and Inflation

The Board of Education, working with administration, ensures funds are used efficiently. Because of inflation and other factors, certain costs are expected to increase during the 2023-24 school year. Examples of increases are:

  • Worker’s Comp 3% increase
  • Property/Liability 45% increase
  • Health Insurance 9% increase
  • Salaries and Benefits approximately 9%
  • Transportation approximately 10%
  • Motor Fuel approximately 15%
  • Utilities approximately 5%

Visit our Finance webpage.

Historical graph showing decrease in mill levy from 2010 to 20223.