By allowing ads to appear on this site, you support the local businesses who, in turn, support great journalism.
County eying novel sales tax plan
The idea is to lower property tax burden
barb esfeld tax plan
Barton County Commissioner Barb Esfeld addresses the commission Wednesday morning about “outside the box” idea to help lower the county’s property taxes. - photo by DALE HOGG Great Bend Tribune

Barton County Commission meeting at a glance

Here is a quick look at what the Barton County Commission did Wednesday morning:

• Held the annual review of a conditional land use permit for Larry and Sheree Marshall, dba Marshall Towing. 

On March 9, 2022, the commission approved both the zoning amendment and the permit applications for the Marshalls at 514 SW 20 Road, Environmental Manager Judy Goreham said. There is an annual requirement for review of all applicable licenses, compliance and testing to continue this approval. 

They met all the requirements.

• Heard a valuation update from County Appraiser Wendy Prosser.

By March 1 of each year, the Appraiser’s Office is to have completed valuation of property and mailed notices to the public per state statute, Prosser said. Her office met this deadline for the first time in a number of years, she said.

She reported on the mailing of the notices and valuation trends.

• Approved the county agreement to treat noxious weeds on along state highways.

The Kansas Department of Transportation secretary has submitted an agreement to treat noxious weeds on KDOT rights-of-way, said County Works Director Darren Williams. Included in the contract is a price of $25 per hour for operator and $54 per hour for the spray vehicles.  

Also detailed is how the work shall be recorded and what chemicals may be used. 

• Approved the annual noxious weed eradication progress report.

The Kansas Department of Agriculture is responsible for laws aiding in the control and management of noxious and invasive weeds in Kansas, County Works Director Darren Williams said.  The KDA requires Kansas counties to submit an annual noxious weed eradication progress report as well as a management plan. 

• Approved a procurement policy revision.

The county has operated with purchasing standards for several years, said County Administrator Matt Patzner. That practice eventually evolved into the current procurement policy.  

First adopted in 2020, the county continues to refine its language.  Changes include better defining sealed and unsealed bids, setting the limit for commission approval at $5,000 and streamlining the approval process.

• Heard a Central Kansas Community Corrections program overview.

Generally, CKCC provides intensive supervision to adult felony offenders assigned in the 20th Judicial District, encompassing Barton, Ellsworth, Rice, Russell and Stafford counties, said CKCC Director Amy Boxberger. CKCC directs case management efforts that include extensive drug testing, cognitive-behavioral interactions and groups, substance abuse treatment and acting as resource brokers for assistance within the community and statewide services. 


When District 2 Barton County Commissioner Barb Esfeld floated an “outside-the-box” idea on lowering county property taxes at a meeting in Topeka Tuesday, mouths were agape as it soaked in for those present.

The suggestion, first proposed by Barton County Administrator Matt Patzner, involves implementing a county-wide 1% sales tax solely dedicated to offsetting the strain on the mill levy. Sales taxes are paid by everyone who spends money in the county and many consider it a more fair tax.

Esfeld brought it up during the gathering of an informal statewide committee led by District 12 state Sen. Caryn Tyson. The group includes county commissioners, business leaders and legislative representatives.

“I wanted to find out if this was legal,” Esfeld said. “And I will tell you that I thought I spoke a different language because their jaws just dropped and nobody said anything for a long time.”

Esfeld, Patzner and commission Chairman Shawn Hutchinson, District 3, have discussed what would it look like if the county sought voter approval for such a measure. The concept is in its infancy and the trio has not had much time to discuss it with the other commissioners.

At the Tuesday meeting, Esfeld said she posed this to an attorney with the committee. After a long silence, the attorney said it threw her for a loop but said well that is a great idea. 

“So, if this committee is not going to do anything, maybe we need to do it locally, ourselves,” Esfeld said.

“They had never thought of it,” she said, noting that a commissioner from Leavenworth County was interested in trying this there. “So they’re going to check into it.”

“We’re going to give it to the state when we get it done. But we’re going to try and just do our own thing,” Hutchinson said. “So hopefully we can set a precedent for the rest of the state.”

The county’s $12 million budget is mill funded now. If the sales tax generates $4 million, the mill levy would only have to cover $8 million, he said.

Currently, cities are allowed by state statutes to levy up to a 3% sales tax. The City of Great Bend has a portion of its sales tax dedicated to property tax relief.

However, cities and counties are governed by different “home rule” guidelines. These cover the extent to which these units of government are allowed to govern themselves.

So, it is unclear if a county can implement such a sales tax, Esfeld said. There was interest among the committee members to change home rule mandates to accommodate it.  

“I am the biggest proponent of county home rule you will ever find,” said County Counselor Patrick Hoffman. “What you guys are really talking about is that the Legislature needs to let counties govern themselves more than they are.”


What about the food sales tax?

The Senate has already passed hands down the removal of the county and city sales on food, Esfeld said. Lawmakers feel this will ultimately pass the House and be signed by Gov. Laura Kelly.

“I was not happy to hear that,” she said. She knew that they were going to remove the state food sales tax and she was fine with that since the state has the funds. “But we’re trying to lower the mill levy which is the number one most hated tax.”

She tried to explain to Tyson that his would only shift more of the tax burden to the property tax.

Should something like this happen, it makes the county’s proposal all the more timely, she said.

Patzner said he is still crunching the numbers to see what impact the loss of the food tax would have on Barton County. There are many variables, such as breaking out what sales tax come from food and what doesn’t.

His gut feeling is that it will be a huge hit.

In the meantime, Esfeld urged residents to contact their legislators and ask them to not make the total exception.