Overview
Lincoln County, Kansas, adopted a 2026 budget with $9,874,294 of total expenditures and $6,234,369 of ad valorem tax at a total levy of 95.714 mills — just above the 95.287-mill revenue neutral rate. The General Fund dominates at $3,552,799, followed by Road & Bridge at $2,189,543 and Employee Benefits at $1,873,684. The County carries no general-obligation debt; its January 1, 2025 indebtedness was $3,526,180, nearly all revenue bonds.
Source: Lincoln County 2026 budget hearing notice (Lincoln Sentinel-Republican, Aug 20, 2025).
At a glance — adopted budget 2026
Source: Lincoln County 2026 budget summary.
Budget walk — adopted 2026
The published summary sets 2026 expenditures at $9,874,294, less $69,317 of transfers, for net expenditures of $9,804,977. Prior-year actual expenditures were $10,723,906 (2024) and the current-year estimate was $8,869,538 (2025). Total tax levied was $6,522,352 in 2024 and $6,205,999 in 2025. Assessed valuation is $65,134,978 for 2026, against $65,334,703 in 2025 and $65,109,337 in 2024.
| Item | Amount |
|---|---|
| Total expenditures, 2026 | $9,874,294 |
| Less: transfers | ($69,317) |
| Net expenditures, 2026 | $9,804,977 |
| Ad valorem tax, 2026 | $6,234,369 |
| Total levy, 2026 | 95.714 mills |
| Revenue neutral rate | 95.287 mills |
| Assessed valuation, 2026 | $65,134,978 |
Source: Lincoln County 2026 budget summary.
Levy funds — adopted 2026
| Fund | 2026 authority | 2026 ad valorem tax | 2026 rate (mills) |
|---|---|---|---|
| General | $3,552,799 | $2,548,036 | 39.119 |
| Road & Bridge | $2,189,543 | $1,744,301 | 26.780 |
| Employee Benefits | $1,873,684 | $1,341,977 | 20.603 |
| Ambulance | $509,294 | $270,620 | 4.155 |
| Refuse | $389,930 | — | — |
| Special Bridge | $300,000 | $47,509 | 0.729 |
| Lincoln 911 | $259,886 | — | — |
| County Health | $231,908 | $154,805 | 2.377 |
| Noxious Weed | $111,488 | $71,678 | 1.100 |
| Law Enforcement | $70,000 | $55,444 | 0.851 |
| Levy funds itemized | $9,488,532 | $6,234,370* | 95.714 |
*The levy funds’ ad valorem figures sum to $6,234,370, one dollar above the summary’s printed $6,234,369 total — a rounding difference in the published notice, disclosed here rather than adjusted. The levy rates sum exactly to 95.714 mills. The $385,762 gap between the $9,488,532 levy-fund subtotal and the $9,874,294 county total is not itemized: the published summary’s non-levy fund detail (capital-outlay funds, Home for Aged Improvement and similar lines) did not extract by column, so those funds are not broken out rather than estimated. Special-district budgets adopted alongside the county budget include Barnard RFD $38,460, Beverly RFD $45,151, First RFD $67,250, Hunter RFD $46,580, Sylvan Grove RFD $36,782, Free Mission Cemetery $3,618, Rosette Cemetery $6,436, Spillman Cemetery $20,079, and Vesper Cemetery $16,040.
Sources: 2026 budget hearing notice (PDF); September 10, 2025 commissioner proceedings (adoption).
Sources & notes
- Sources used: (1) Notice of hearing to exceed revenue neutral rate and budget hearing, Lincoln County 2026, first published in the Lincoln Sentinel-Republican on August 20, 2025, carrying the full budget summary. Read the notice (PDF). (2) Lincoln County commissioner proceedings, September 10, 2025: “Debora Smith moved to approve the 2026 Lincoln County, Kansas, and Special Districts budget as published” — motion carried — and Resolution 2025-19 to exceed the revenue neutral rate of 95.287 mills. Read the proceedings.
- Sum checks: levy rates 39.119 + 26.780 + 0.729 + 1.100 + 0.851 + 2.377 + 4.155 + 20.603 = 95.714; $9,874,294 − $69,317 = $9,804,977; indebtedness $3,410,000 + $116,180 = $3,526,180. The ad valorem $1 rounding difference and the $385,762 non-levy gap are disclosed above, not smoothed.
- Debt, January 1, 2025: general-obligation bonds $0; revenue bonds $3,410,000 (2024: $3,665,000; 2023: $3,915,000); lease-purchase principal $116,180; total $3,526,180.
- Identity: this is Lincoln County, Kansas (county seat Lincoln Center). Other states’ Lincoln County budgets found in search results were excluded.
- County palette: no verified Lincoln County palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a county color.