Overview
Jackson County adopted a 2025 budget of $23,226,359. The General Fund ($9,971,332) is the largest fund, followed by Road & Bridge ($5,015,347) and Sheriff-General ($4,091,568). The 2024 ad valorem tax is $11,462,186, and the levy-fund lines sum exactly to that figure. The certificate was attested August 22, 2024, by the County Clerk, with signatures of Keith Kelly, Dan Brenner, and Mark Pruett. The revenue-neutral rate is 70.038 mills and the final levy is 72.660 mills, consistent with the August 22, 2024 hearing and vote to exceed the revenue-neutral rate. The November 1, 2024 assessed valuation is $157,544,592.
At a glance — adopted budget 2025
Source: Jackson County 2025 adopted budget, certificate and Statement of Indebtedness.
General Fund — adopted 2025
January 1, 2025 cash $2,336,590 + 2025 receipts excluding the “xxxx” ad valorem line $3,081,754 = resources $5,418,344; + ad valorem $4,552,988 = $9,971,332, matching the General Fund authority. Individual receipt lines were not fully transcribed, so no line-by-line receipt table is presented.
General Fund detail expenditures by page subtotal (printed pp. 6b–6e; page subtotals, not cumulative): p. 6b $2,040,997; p. 6c $4,862,205; p. 6d $1,645,887; Total Detail Expenditures p. 6e $8,549,089 — the page subtotals sum exactly to the detail total. Arithmetic difference only: authority $9,971,332 − detail $8,549,089 = $1,422,243. No printed label for this difference was seen, so it is reported only as an arithmetic difference — not as a balance, reserve, or any other named item.
Source: Jackson County 2025 adopted budget, General Fund pages (printed pp. 6, 6b–6e).
Funds — adopted 2025
Every fund line from the certificate. Both the authority column and the ad valorem column reconcile exactly with the certificate totals (Debt Service and Risk Management blank = 0).
| Fund | 2025 authority | 2024 ad valorem | Final rate |
|---|---|---|---|
| General | $9,971,332 | $4,552,988 | 28.833 |
| Debt Service | — | — | — |
| Road & Bridge | $5,015,347 | $3,583,336 | 22.720 |
| Noxious Weed | $419,556 | $152,487 | 0.968 |
| Elderly Services | $185,395 | $158,110 | 1.000 |
| Sheriff-General | $4,091,568 | $3,015,265 | 19.139 |
| Auto Tag | $130,575 | — | — |
| 911 | $245,619 | — | — |
| 4% Sales Tax for Roads | $1,095,762 | — | — |
| Special Alcohol | $56,527 | — | — |
| Special Parks & Recreation | $219,644 | — | — |
| Clerk Technology | $25,662 | — | — |
| Register of Deeds Technology | $28,524 | — | — |
| Treasurer Technology | $8,213 | — | — |
| Special Machinery | $32,463 | — | — |
| Risk Management | — | — | — |
| Capital Improvement | $1,700,172 | — | — |
| Total, all funds | $23,226,359 | $11,462,186 | 72.660 |
Source: Jackson County 2025 adopted budget, certificate p. 1.
Other funds — detail
Road & Bridge (printed pp. 8/8a): resources $1,432,011 + ad valorem $3,583,336 = $5,015,347. Expenditures: Personal Services $1,761,362; Commodities $2,966,406; Capital Outlay $120,000; Contractual $146,500; Transfer Out $0; Cash Reserve $21,079 — total $5,015,347, exact.
Noxious Weed (printed p. 9): resources $267,069 + ad valorem $152,487 = $419,556; expenditures $419,556; January 1, 2025 balance read $51,869. The receipts line is blurry and is not stated as a firm figure — only the printed resources total is used.
Elderly Services (printed p. 9): January 1 cash $10,322 + receipts $16,963 = resources $27,285; + ad valorem $158,110 = expenditures $185,395. Expenditure lines sum exactly: Salary $98,786; County Share of Grant $58,000; Adm Match $2,102; Small Cities $3,000; Miscellaneous $3,000; Cap Impr $12,000; Vehicle Replacement $0; Cash Reserve $8,507.
Sheriff-General (printed p. 10): resources $1,076,303 + ad valorem $3,015,265 = expenditures $4,091,568. Printed lines: Salary $3,134,554; Contractual $442,895; Cash Reserve $706; and the printed total $4,091,568. The Commodities line is blurry and is not stated as a firm figure — the printed total is used instead. Non-levy fund pages after p. 16 were not individually read; certificate totals are the source for those funds.
Source: Jackson County 2025 adopted budget, fund pages (printed pp. 8–10).
Debt & levy
Statement of Indebtedness (p. 4) and lease-purchases (p. 5): general obligation none; revenue none; other none; total indebtedness $0. Lease-purchases none, totals 0 — consistent with Debt Service authority and expenditures of $0 (its fund page, printed p. 7, shows 2025 expenditures of 0).
Mill levy (final, certificate p. 1, handwritten): General 28.833; Road & Bridge 22.720; Noxious Weed 0.968; Elderly Services 1.000; Sheriff-General 19.139; total 72.660 — components sum exactly. This exceeds the revenue-neutral rate of 70.038, consistent with the August 22, 2024 hearing and vote. Resolution-number gap, unreconciled: the roll-call vote page (p. 31) is headed “Resolution No. 2024-16” (votes YES: Mark Pruett 1st, Dan Brenner 2nd, Keith Kelly 3rd), while the certification line at the foot of the same page reads “Resolution 2024-14” (certified by Kristie D. Richter, County Clerk). Both numbers are reported as written; neither is treated as a correction of the other. The hearing notice (Holton Recorder, July 24, 2024) announced a meeting August 22, 2024, at 6:00 p.m. at the Courthouse; its budget-summary table is a dark, grainy newspaper reproduction, largely illegible — it is not transcribed here and no proposed-vs-final comparison is drawn from it.
Sources & notes
- Only source used: Jackson County adopted budget for 2025 (Jackson County 2025 listing, “Jackson County 2025,” 5.14 MB) — Jackson County's own pages only. Read the listing (Kansas Department of Administration municipal budgets). Figures were read visually from the budget PDF because the file is an image-only scan; page numbers cited are PDF-viewer pages.
- Sum checks: certificate authorities exact ($23,226,359); levy-fund ad valorem exact ($11,462,186); levy rates exact (72.660); General Fund resources walk exact ($2,336,590 + $3,081,754 = $5,418,344; + $4,552,988 = $9,971,332); General Fund detail page subtotals exact ($8,549,089); Road & Bridge exact ($5,015,347); Elderly Services exact ($185,395). General authority minus detail = $1,422,243, reported only as an arithmetic difference.
- What is not claimed: no figure from any other subdivision's notice in the file; nothing from the separate “Amended” file; no firm figure for the two blurry lines; no transcription of the grainy p. 33 newspaper table and no proposed-vs-final comparison from it; no reconciliation of Resolution 2024-16 vs. 2024-14.
- Jurisdiction palette: no verified Jackson County palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a county color.