Annual City Budgets

  1. Budget Process
  2. Manhattan Taxes

In accordance with Kansas statutes, the City of Manhattan annually adopts a balanced budget, meaning total resources in each fund are equal to total expenditures. This process begins on January 1 and continues throughout the year.

New Tax Rate Public Hearing Process

The City Commission historically approves the city budget at the end of August, after the work sessions on the budget are held open to the public and televised locally. Now, cities are required to hold a public hearing if their proposed budget will exceed the revenue neutral rate. The revenue neutral rate is the tax rate in mills that would generate the same property tax revenue in dollars as levied the previous tax year using the current tax year's total assessed valuation. If the City of Manhattan's proposed mill levy will exceed the revenue neutral rate, a public hearing will be required in conjunction with the budget hearing.

The City will meet on September 16, 2025 at 6:00 PM at City Hall in the Commission Room for the purpose of hearing and answering questions of taxpayers relating to the proposed use of funds, the amount of ad valorem tax and the Revenue Neutral Rate for the 2026 Budget.  The proposed 2026 Budget expenditures and amount of 2025 Ad Valorem tax is in the link below.

Notice of Hearing to Exceed Revenue Neutral Rate and 2026 Budget Hearing

Upcoming Budget Meetings

  • June 24 - Work Session: Valuation and Utilities
  • July 8 - Work Session: City Manager's Proposed 2026 Budget
  • July 15 - Resolution to Exceed the Revenue Neutral Rate
  • August 12 - Work Session: 2026 Budget Continued
  • August 16 - Public Budget Forums - Douglass Activity Complex
  • August 21 - Public Budget Forums - Eisenhower Recreation Center
  • August 26 - Work Session: 2026 Budget Continued
  • September 16 - 2nd Reading Tax Rate/City Budget Ordinance

Prior Budget Meetings

  • March 11 - 2024 Year-End Financial Review and Preliminary Revenue Forecast for 2025/2026

2025 Budget Amendments Public Hearing

The governing body of the City of Manhattan will meet on November 18, 2025 at 6:00 P.M. at City Hall-City Commission Room for the purpose of hearing objections of taxpayers relating to the proposed amended use of funds (see document hyperlink).