Kris Kobach disputes Johnson County tax, says mental health & EMS not public safety

Kansas Attorney General Kris Kobach claims in a recently published opinion that Johnson County commissioners acted beyond their authority when they approved a November ballot question asking voters to renew the county’s existing public safety sales tax.

The thrust of his argument is that the county has proposed to use the money generated by the sales tax in ways that go beyond what Kansas law intended such a tax to be used for.

Namely, Kobach says that mental health services and emergency medical services do not qualify as public safety projects.

The opinion is Kobach’s interpretation of state law in response to questions from Sen. Mike Thompson, a Shawnee Republican. It’s not legally binding in and of itself.

In a statement, Thompson said that he raised this issue with the attorney general because he’s concerned that “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,” he said. “Hopefully, this opinion will encourage the board to reconsider, particularly at this time when every other tax keeps going up.”

What is the sales tax?

The Johnson County Public Safety Sales tax is a quarter-cent sales tax that voters approved in 2016. In the years since, the county used the tax money to pay for the construction of the new courthouse and medical examiner’s facility, while various cities used the money for a range of projects “including police vehicles, mental health co-responders, and facility improvements.”

With an expiration date coming in March 2027, the County Board of Commissioners proposed to extend the tax and put the money toward an expanded set of projects. In May, they voted to put this question on the November 2025 general election ballot:

“Shall the Board of County Commissioners of Johnson County, Kansas, adopt, renew, and impose for a period of ten (10) years a one-fourth (1/4) of one-cent countywide retailers’ sales tax in Johnson County, Kansas, commencing April 1, 2027, with proceeds from the tax to be distributed as required by law to the County and the cities in Johnson County, with the county share to be used for the purpose of financing the costs of construction, renovation, repair, maintenance, operation and personnel expenses of public safety projects, facilities, and programs, including but not limited to emergency/ambulance/911 services, Sheriff’s Office, mental health crisis intervention, emergency preparedness/disaster response, and criminal justice system?”

The county board of commissioners wanted the sales tax question on the ballot again to put the county in a better position to keep up with its population growth and rising number of mental health-related and emergency service calls as the population gets older, according to the county’s information page about the renewal. Inflation, competitive wages and uncertain state and federal funding sources are also driving up the cost of emergency response services.

If passed, the tax would raise $54 million annually and be split between the county and cities in the county. If it passes, residents would pay one cent on a $5 purchase or 25 cents for a $100 purchase.

The opinion and Johnson County’s response

In his opinion, Kobach claims that the Kansas statute allows the board to seek a sales tax that “funds certain public safety projects.” Specifically, “physical facilities directly related to law enforcement and necessary related programs.”

“While certainly important to the county, mental health services and emergency medical services standing alone, do not qualify,” the opinion read. “Mental health services and emergency medical services are not physical structures directly related to law enforcement.”

Even though the tax burden would be the same, the renewed tax wouldn’t be funding the same projects because the courthouse and coroner facility — paid for with the original tax — will be completed by the time the tax expires, he claimed in his opinion.

“This is admittedly a fine line,” Kobach wrote. “Because the

proposition seeks to institute a new tax under the guise of continuing the current

tax, the proposition exceeds the Board’s authority, which means that it is null and void.”

Johnson County Communications and Engagement Director Lisa Thurber said in a statement that the Board of County Commissioners is looking into the opinion further.

“While the opinion does not carry the force of law and is not binding on courts or other entities, the Board of County Commissioners is reviewing and considering its content,” Thurber said in the statement.

Johnson County Sheriff Byron Roberson said in a statement that he believes investing in public safety is important for the entire community, but he will reserve further comment on the attorney general’s opinion until he learns more about the outcome of the board of commissioners’ review.

Fred Sherman, the county elections commissioner, said that it’s up to the commissioners to determine, adjust or remove the question going on the ballot. The county has until September 2 to submit or withdraw a question going on the November 5 ballot.