Revenue Neutral Rate (RNR)

Revenue Neutral 

Being revenue neutral means a taxing jurisdiction budgets the exact same amount of property tax revenue, in dollars, for the upcoming budget year as they did for the current year. 

i.e. If a city uses $1 million of property tax revenue in 2022, being revenue neutral means they plan to only use $1 million in 2023 as well. 

Understanding Revenue Neutral

Estimated Tax Notice

In early August, all property owners will receive an "estimated tax notice" from Johnson County. Please note: this is not a bill and does not include information on special assessments that may be charged.

Why am I being sent this form?

Recent changes in Kansas law (K.S.A. 79-2988) changed the public engagement and notification requirements for adopting budgets; all counties are now required to mail every property owner a single estimated tax notice with information related to their specific property's taxes and the revenue neutral rate (RNR) compared to the proposed rate for each taxing subdivisions.

What will be on the Taxpayer Notification Form?

As a De Soto property owner, your property is included in a number of "taxing jurisdictions", aka taxing subdivisions. The State of Kansas, Johnson County, the City of De Soto, USD 232, and the fire district are all examples of taxing jurisdictions.

The taxpayer notification form tells you two main things:

  • Which of your taxing jurisdictions plan to exceed the revenue neutral rate
  • Notifications of public hearings for each taxing jurisdiction that plans to exceed the property tax revenue neutral rate

Ex. If the county, the city, and the school district jurisdictions all decide to exceed the revenue neutral rate, your estimated tax notice will inform you of that intent and tell you when you can participate in each of the public hearings.

Sample 2022 Notice of Estimated Ad Valorem Taxes

Below is information for De Soto residents on what the tax notification form may mean for you, as the taxpayer. Check out the "Understanding Your Property Taxes" page for additional information.

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