County Commission Approves Special District Budgets and Revenue Neutral Intent for 2025
During the July 9, 2024 meeting, the Saline County Commission approved the special district budgets and the intent to exceed the Revenue Neutral Rate for 2025. The action, outlined in Request for Action #2024-95, addresses the state law requirement for County Clerks to calculate a “Revenue Neutral Rate” for each taxing jurisdiction, ensuring the same ad valorem property tax revenue for the succeeding budget year as was levied in the current year.
The Commissioners had previously reviewed the requested and recommended budgets for County departments, with the proposed budget for 2025 exceeding the Revenue Neutral Rate. The approved budgets include those for dependent special districts: seven rural fire districts, Kipp Sewer District, and Falun Improvement District. Notably, Fire Districts 1 and 5 will stay within their Revenue Neutral Rate, while District 4 will exceed due to lower cash carryover. Fire District 2's slight increase will keep it within the Revenue Neutral Rate, whereas Fire Districts 7, 3, and 6 will exceed due to maintenance costs and capital projects, respectively.
With no department appeals, the Commission decided to proceed with the recommended County budget and the special district budgets as presented. By passing this request, the Commission authorized the Chair to sign the Letters of Intent for Saline County and Fire Districts 3, 4, 6, and 7 to exceed the Revenue Neutral Rate for 2025, while Fire Districts 1, 2, and 5 will not exceed the rate. This step ensures transparency and compliance with state requirements for notifying taxpayers.
The Commission will have a final opportunity to make any adjustments to the budgets on July 23, before public hearings in August. This decision allows the necessary preparations for the coming fiscal year while maintaining fiscal responsibility and transparency to the public.