Financial Reporting
Notice of Hearing to Exceed the Revenue Neutral Rate and Budget Hearing
The governing body of Highland Community College in Doniphan will meet on September 16, 2026 at 6:30 PM at David Reist Admin Building Conference Room for the purpose of answering objections and of taxpayers relating to the purposed use of all funds, and the amount of 18.495 tax mill to be levied, the revenue neutral rate, and to consider amendments. Detailed budget information is available at Highland Community College and will be available at this hearing.
2026-2027 Budget Form CC-J
Budget Summary from 2024-2027
The Expenditures and the Amount of Tax to be Levied (as shown below) establish the maximum limits for the annual budget. The "Est. Tax Rate" in the far right column, shown for comparative purposes, is subject to change depending on final assessed valuation.
Revenue Neutral Rate as defined by KSA 79-2988
Actual Expend. Transfers, and Tax Rate
| 2024-2025 | Actual Expend. & Transfers | Actual Tax Rate* |
|---|---|---|
|
Current Funds Unrestricted |
||
|
General Fund |
16,396,049 |
|
|
Postsecondary Tech Ed |
4,431,328 |
|
|
Adult Education |
175,559 |
|
|
Adult Supp Education |
0 |
xxx |
|
Motorcycle Driver |
0 |
xxx |
|
Truck Driver Training |
0 |
xxx |
|
Auxiliary Enterprise |
2,919,303 |
xxx |
|
Plant Funds |
|
xxx |
|
Capital Outlay |
0 |
|
|
Bond and Interest |
0 |
|
|
Special Assessment |
0 |
|
|
No Fund Warrants |
0 |
|
|
Revenue Bonds |
0 |
|
|
Total All Funds |
23,922,239 |
0.000 |
*Tax Rates are expressed in mills
Actual Expend. Transfers, and Tax Rate
| 2025-2026 | Actual Expend. & Transfers | Actual Tax Rate* |
|---|---|---|
|
Current Funds Unrestricted |
||
|
General Fund |
14,891,520 |
|
|
Postsecondary Tech Ed |
4,123,716 |
|
|
Adult Education |
132,306 |
|
|
Adult Supp Education |
0 |
xxx |
|
Motorcycle Driver |
0 |
xxx |
|
Truck Driver Training |
0 |
xxx |
|
Auxiliary Enterprise |
2,625,769 |
xxx |
|
Plant Funds |
|
xxx |
|
Capital Outlay |
146,461 |
|
|
Bond and Interest |
0 |
|
|
Special Assessment |
0 |
|
|
No Fund Warrants |
0 |
|
|
Revenue Bonds |
0 |
|
|
Total All Funds |
21,919,772 |
0.000 |
*Tax Rates are expressed in mills
Notice of Hearing 2026
| 2026-2027 (Budgeted) | Budgeted Expend. & Transfers | Amount of 2026 Tax to be Levied | Est. Tax Rate* |
|---|---|---|---|
|
Current Funds Unrestricted General Fund |
18,000,638 |
2,849,042 |
17.465 |
|
Postsecondary Tech Ed |
4,656,496 |
xxxxxxxxx |
xxx |
|
Adult Education |
217,454 |
0 |
0.000 |
|
Adult Supp Education |
0 |
xxxxxxxxx |
xxx |
|
Motorcycle Driver |
0 |
xxxxxxxxx |
xxx |
|
Truck Driver Training |
0 |
xxxxxxxxx |
xxx |
|
Auxiliary Enterprise |
3,087,100 |
xxxxxxxxx |
xxx |
|
Plant Funds |
|
xxxxxxxxx |
xxx |
|
Capital Outlay |
111,980 |
167,970 |
1.030 |
|
Bond and Interest |
0 |
0 |
0.000 |
|
Special Assessment |
0 |
0 |
0.000 |
|
No Fund Warrants |
0 |
0 |
0.000 |
|
Revenue Bonds |
0 |
xxxxxxxxx |
xxx |
|
Total All Funds |
26,073,668 |
xxxxxxxxx |
18.495 |
Tax Levied and Assessed Valuation
| Revenue Neutral Rate** | Total Tax Levied | Assessed Valuation | |
|---|---|---|---|
|
2024-2025 Actual Expend. & Transfers |
|
2,531,619 |
155,868,703 |
|
2025-2026 Actual Expend. & Transfers |
|
2,841,619 |
153,648,977 |
|
2026-2027 Budgeted Expend. & Transfers |
|
xxxxxxxxxx |
163,130,015 |
|
2026-2027 Amount of Tax to be Levied |
|
3,017,013 |
|
|
2026-2027 Est. Tax Rate |
17.419 |
|
|
Updated 8/27/2026