July 22nd, 2025
TOPEKA – Kansas Attorney General Kris Kobach has issued an opinion warning that the Johnson County Board of Commissioners exceeded its authority with a resolution to renew a public safety sales tax to fund mental health and emergency medical services.
“The ballot proposition is not within the scope of the Board’s authority…and any measures that exceed the Board’s authority are null and void,” the Attorney General’s opinion reads.
The opinion warns that a court would find the resolution null and void.
“Imposing new taxes on the people of Kansas is something that can be done only under tightly limited situations and as specifically allowed by Kansas law,” Kobach said. “Johnson County is breaking the law by imposing this new tax for this purpose.”
The sales tax ballot question characterizes the proposal as a “renewal” of an existing sales tax that was passed in 2016 for the purpose of financing the construction and operation of public safety projects. Specifically, the tax, which sunsets in 2027, was used to build a courthouse and a medical examiner's office.
According to the opinion, a tax renewal must be pledged and used for the construction and operation of public safety projects, but under statute, mental health services and emergency services do not qualify as public safety projects.
Sen. Mike Thompson, a Shawnee Republican, requested an attorney general’s opinion before the sales tax question is placed on the November 2025 ballot.
“An additional sales tax places a burden on everyone in the county, not just consumers. The more prices go up, the less people buy. It dampens economic activity,” Thompson said. “This is just another example of a county board that’s out of control. It doesn’t seek to limit spending and protect the taxpayers. Hopefully, this opinion will encourage the board to reconsider, particularly at this time when every other tax keeps going up. “ back...
“The ballot proposition is not within the scope of the Board’s authority…and any measures that exceed the Board’s authority are null and void,” the Attorney General’s opinion reads.
The opinion warns that a court would find the resolution null and void.
“Imposing new taxes on the people of Kansas is something that can be done only under tightly limited situations and as specifically allowed by Kansas law,” Kobach said. “Johnson County is breaking the law by imposing this new tax for this purpose.”
The sales tax ballot question characterizes the proposal as a “renewal” of an existing sales tax that was passed in 2016 for the purpose of financing the construction and operation of public safety projects. Specifically, the tax, which sunsets in 2027, was used to build a courthouse and a medical examiner's office.
According to the opinion, a tax renewal must be pledged and used for the construction and operation of public safety projects, but under statute, mental health services and emergency services do not qualify as public safety projects.
Sen. Mike Thompson, a Shawnee Republican, requested an attorney general’s opinion before the sales tax question is placed on the November 2025 ballot.
“An additional sales tax places a burden on everyone in the county, not just consumers. The more prices go up, the less people buy. It dampens economic activity,” Thompson said. “This is just another example of a county board that’s out of control. It doesn’t seek to limit spending and protect the taxpayers. Hopefully, this opinion will encourage the board to reconsider, particularly at this time when every other tax keeps going up. “ back...
