In Kansas, school funding is structured through various property tax levies, known as mill levies, which are either required or permitted by the state. This system ensures that all school districts across Kansas utilize these essential funds. The General Fund, Supplemental General Fund (Local Option Budget - LOB), and Capital Outlay are critical components mandated or allowed by the state to support the basic and extended operations of every school district. Taxpayers in Kansas will see these funds reflected on their annual property tax bills each year, as they are mandated by the state to ensure the quality and functionality of our schools.

General Fund

The General Fund is the primary operating fund for the school district. It covers essential expenses such as teacher salaries, classroom supplies, and utilities. The state of Kansas mandates that every homeowner contributes 20 mills to this fund. This ensures that all school districts have a baseline level of funding to support basic educational operations.

Supplemental General Fund (Local Option Budget - LOB)

The Supplemental General Fund, also known as the Local Option Budget (LOB), serves as a secondary operating fund. It allows districts to raise additional revenue to enhance their educational programs and services. All districts must have an LOB levy. The minimum levy for the LOB is 15% and the maximum levy is 33%, with the state average being 32%. This flexibility helps districts address specific local needs and priorities.

Capital Outlay

The Capital Outlay fund is designated for long-term investments in school infrastructure. The maximum levy for this fund is 8 mills. It can be used for a variety of purposes, including:

• Acquisition, construction, reconstruction, repair, and remodeling of district property

• Furnishing and maintaining school facilities

• Purchasing technology, uniforms, transportation vehicles, and other fixed assets

This fund ensures that our school buildings and facilities remain safe, modern, and conducive to learning.

What Are Bond Funds?

Bond funds are a critical component of school financing, used primarily for large-scale capital projects. When voters approve a bond issue, the school district can raise funds through the sale of bonds. These funds are typically used for:

• Building new schools or expanding existing ones

• Major renovations and repairs

• Upgrading technology and infrastructure

• Enhancing safety and security measures

Bond funds allow school districts to undertake significant projects that would be difficult to finance through regular operating budgets. By voting “Yes” on bond issues, community members invest in the future of their schools, ensuring that students have access to high-quality educational facilities.