> ## Content Index > Fetch the complete content index at: https://www.citizenjournal.us/llms.txt > Use this file to discover other available public pages before exploring further. # What's an RNR hearing? Inside the meetings that raise property taxes - URL: https://www.citizenjournal.us/whats-an-rnr-hearing-inside-the-meetings-that-raise-property-taxes/ - Published: 2026-09-24T19:07:37.000Z - Updated: 2026-09-24T19:50:41.000Z - Description: Revenue neutral rate hearings are required across Kansas in certain circumstances - Author: Aminah Syed - Tags: hcj, dnn, #news, hays, hutch, ksu, lcj, mcj, ncj, acj, avcj, dccj, empj, gbcj, gccj, jccj, lblcj, pbgcj, scj, tcj Sign up for our free newsletter and never miss a story. [Sign up free](https://subscribe.citizenjournal.us/?ref=citizenjournal.us) Every summer, the same set of words pops up in county commission agendas across the state: “revenue neutral rate hearing.” These meetings, required by law, often last only about 15-30 minutes. Despite the short time frame and bureaucratic name, they hold big importance for the property taxes you pay. So, what are they? ## When were revenue neutral hearings established? Revenue neutral rates were [established](https://ksrevisor.gov/statutes/chapters/ch79/079%5F029%5F0088.html?ref=citizenjournal.us) by the Kansas legislature in 2021\. The statute ensures that taxpayers have a say if a governmental entity wants to collect more tax dollars. Revenue neutral hearings are held if the county plans to use more tax dollars than the previous year. The statute says that there must be a hearing if the rate goes over the revenue neutral rate. Notices for the hearing must be sent to every property owner in a taxing subdivision — whether a city, county, school district, fire district or water district — at least 10 days in advance. ## Why are these hearings important? These hearings are held to promote transparency on how governments are using tax dollars and how much they are using. The notice allows for community members to attend and make comments on any changes that are announced by an entity. “I'm a property owner, I go down there and I see on my tax statement, there's six entities, there's the state, the city, the county, the school district and maybe a water district,” Harvey County Clerk Rick Piepho said. “If I see my taxes are going up $100, and $75 of that is because of the county, then that's probably the hearing I'm gonna want to go to.” In 2025, community members in Johnson County were able to voice their concerns at the county's revenue neutral hearing, [where the county imposed a 6% tax increase](https://sentinelksmo.org/johnson-county-6-percent-tax-increase/?ref=citizenjournal.us) on residents that exceeded the revenue neutral rate. ## How are these rates decided? Fair warning: this involves math. The revenue neutral rate is calculated by dividing last year’s total property tax raised in dollars by the current year’s total assessed valuation, then multiplying that number by 1000 to determine the rate. The rate is measured in mill levy, or the dollar amount of tax per $1000 of taxable property value. For example, in McPherson County, $16,654,355.39 of property taxes was taken in during the 2025 fiscal year. Divide that by the 2026 fiscal year’s total assessed valuation, or how much the county thinks all taxable property in its borders is worth — $554,147,714 — times 1000, and you get a revenue neutral rate of 30.054. The final mill levy was proposed to be 31.885, a 6.1% increase. As a result, McPherson County was required to hold a Revenue Neutral Rate hearing for the 2026 fiscal year. Fiscal years are planned a year in advance, so the hearing was held in September 2025\. According to [data from the Kansas Department of Administration](https://admin.ks.gov/offices/accounts-reports/local-government/municipal-services/municipal-budgets/categories/73c864066fc042d7b2db4c11da70b72e?ref=citizenjournal.us) analyzed by Citizen Journal, 35.1% of eligible governmental entities held revenue neutral rate hearings for the 2026 fiscal year. This rate is then submitted to the Kansas Department of Administration and the county clerk. ## Why do counties raise rates above the revenue neutral rate? Counties have to make these adjustments as the costs of goods and services increase. The rate does not take into account inflation, either. Property values fluctuate and the needs of a community change or require more demand. This causes rates to rise, calling for these hearings. “They sent a notice to me saying that they were gonna levy a 3 mill increase over what we had last year,” Piepho said. “That was capturing all valuation, plus new expenses, and that was intended to give themselves more time to have discussions about, do we add an attorney's position that was asked for, do we add this position?” The amount of taxation from these meetings helps fund public entities such as school districts, fire departments and townships. Increasing the budget through this process allows for governments to maintain services while ensuring tax transparency. It is possible, and happens often, that the rate of taxation stays the same, but because of property value increase, total tax revenue levied still goes up. --- AD: --- Found a mistake? Have a news tip or feedback to share? Contact our newsroom using the button below: [Contact Us](https://www.citizenjournal.us/contact/) ---