Overview
Linn County’s adopted 2025 budget puts $24,839,582 of authority behind its seven tax-levy funds, plus $319,363 across six non-levy funds. The General Fund alone is $14,020,764 — more than half the levy total — with the Sheriff ($4,185,968), a $2,526,261 contingency, and $1,300,000 of windfall capital outlay as its largest lines. Road & Bridge ($4,679,500) and Employee Benefits ($4,679,550) are nearly identical in size. The County’s sales-tax general-obligation bonds stood at $16,565,000 at the start of 2025.
Source: Linn County 2025 adopted budget (state portal, PDF).
At a glance — adopted budget 2025
General Fund walk — adopted 2025
General Fund: January 1, 2025 unencumbered cash of $5,152,667 plus receipts excluding ad valorem tax of $3,521,098 gives resources available of $8,673,765; the tax required of $5,347,000 plus 0.7% delinquent compensation of $39,208 gives the $5,386,208 amount of 2024 ad valorem tax. Total expenditures equal the $14,020,764 budget authority.
| Item | Amount |
|---|---|
| Unencumbered cash, Jan 1, 2025 | $5,152,667 |
| Receipts (excl. ad valorem) | $3,521,098 |
| Resources available | $8,673,765 |
| Tax required | $5,347,000 |
| Delinquent compensation (0.7%) | $39,208 |
| Amount of 2024 ad valorem tax | $5,386,208 |
| Total General Fund authority | $14,020,764 |
General Fund expenditure detail (2025): County Sheriff $4,185,968; Contingency $2,526,261; Capital Outlay-Windfall $1,300,000; Ambulance $1,119,000; Solid Waste $776,450; Courthouse General $535,850; County Park $423,932; County Attorney $392,760; County Treasurer $318,575; GIS/Mapping $216,263; Noxious Weed $198,745; District Court $195,300; IT $188,300; County Clerk $171,950; Custodians $165,500; Register of Deeds $156,359; Emergency Management $153,479; Economic Development $117,817; County Counselor $100,000; Planning & Zoning $99,635; County Commissioners $94,145; Mental Health-SEK $70,040; Historical Society $50,000; Mental Retardation-TriKo $49,385; Conservation District $43,000; 4-H Building $29,000; Fair Board $23,000; Airport $19,500; Special Building $155,000; Juvenile Intake Program $10,000; EMS $12,000. The detail sums exactly to $14,020,764. Notable 2025 receipts: prisoner housing $1,400,000; interest on idle funds $950,000; park user fees $250,000; CD landfill and solid waste fees $190,000; officer’s fees $124,000.
Source: Linn County 2025 adopted budget, General Fund pages.
All funds — adopted 2025
| Fund | 2025 authority | 2024 ad valorem tax |
|---|---|---|
| General | $14,020,764 | $5,386,208 |
| Road & Bridge | $4,679,500 | $3,542,489 |
| Employee Benefits | $4,679,550 | $3,911,140 |
| Appraiser | $502,750 | $468,052 |
| Health Department | $596,018 | $87,141 |
| Elderly | $233,000 | $108,882 |
| Fair Association | $128,000 | $121,484 |
| 911 Telephone Tax | $263,217 | — |
| Special Alcohol | $5,000 | — |
| Special Parks & Recreation | $2,450 | — |
| DARE & SRO | $1,406 | — |
| County Health Capital Outlay | $20,000 | — |
| Reappraisal | $27,290 | — |
| Total, funds itemized | $25,158,945 | $13,625,396 |
Road & Bridge detail: All District $2,060,000, District #1 (North) $1,306,500, District #3 (South) $1,313,000 — summing exactly to $4,679,500; its tax required of $3,516,702 plus $25,787 delinquent compensation equals the $3,542,489 ad valorem figure. Employee Benefits detail: Health Insurance $2,350,000; Retirement-KPERS/KP&F $925,000; Social Security $575,000; HSA Contributions $410,000; Worker’s Compensation $216,000; Deferred Compensation $75,000; Short Term Disability $36,750; Benefits Consultant $30,500; Longevity Bonus $26,000; Life & Cancer Insurance $20,000; Unemployment Insurance $9,000; Employee Wellness $5,000; Medical Trust Fees $1,300 — summing exactly to $4,679,550. Special-district budgets on the certificate page include Rural Fire District #1 $666,248, Special Fire Equipment Replacement $655,808, Sewer District #1 $99,241, and cemetery districts totaling $61,310; these sit outside the county-fund totals above. Note: the Health Department detail lines sum to $596,017, one dollar below the printed $596,018 total — a $1 rounding difference in the document, disclosed here.
Sources & notes
- Only source used: Linn County 2025 State of Kansas county budget (certificate, fund pages, indebtedness statement), via the Kansas Department of Administration state portal. Read the budget (PDF). The inventory noted a 2026 certified packet from a non-official source; it was not opened or cited.
- Sum checks: levy funds $14,020,764 + $4,679,500 + $502,750 + $233,000 + $4,679,550 + $596,018 + $128,000 = $24,839,582; + non-levy $319,363 = $25,158,945; each levy fund’s tax required plus 0.7% delinquent compensation equals its ad valorem figure (e.g., General $5,347,000 + $39,208 = $5,386,208); General Fund detail sums to $14,020,764; Road & Bridge detail sums to $4,679,500; Employee Benefits detail sums to $4,679,550; GO bonds $12,765,000 + $3,800,000 = $16,565,000 and 2025 principal $285,000 + $260,000 = $545,000. All verified by addition.
- Discrepancies disclosed: Health Department detail $596,017 vs. printed $596,018 ($1); the indebtedness statement’s 2025 interest components ($426,794 + $163,903) sum to $590,697 vs. its printed $590,696 total ($1). Both are $1 document rounding differences.
- Debt: Sales Tax GO Bonds Series 2019 (issued June 12, 2019, 3.09%, due July 1, 2050, $17,315,000 issued) outstanding $12,765,000 at January 1, 2025, with $285,000 principal and $426,794 interest due in 2025; Series 2023 (issued December 1, 2023, 4.90%, $3,800,000 issued) outstanding $3,800,000, with $260,000 principal and $163,903 interest due in 2025; revenue bonds $0; lease-purchases $0; total indebtedness $16,565,000.
- County palette: no verified Linn County palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a county color.