General obligation bonds – This funding source is a result of the issuance of long term debt (10 – 20 years). This debt is used to finance a variety of public projects which are repaid by a portion of the City property tax levy.
SMAC – These are funds allocated by the Johnson County Stormwater Management Advisory Council for flooding issues throughout the County. These funds are collected through 0.1 percent County sales tax levy.
Excise Tax – These funds come from a tax which is levied on the platting of real estate property in the City. These funds are spent on transportation improvements in the City.
Federal Grants – These are funds awarded by the Federal government to the City for a specified project. Examples include Department of Transportation Grants and Environmental Protection Agency Grants.
State Grants – These are funds awarded by the State of Kansas to the City for a specified project. An example includes the Community Development Block Grant issued by the Federal Government but passed through to the State of Kansas.
TIP Funds – These funds come from the traffic impact fees (TIF) imposed on new development within the City. Funds are spent on traffic operational improvements.
CARS (County Assisted Road System) funds – These are funds provided to cities in Johnson County to construct and maintain major arterial roadways. The County selects the projects and allocates the funds.
Transfer – These are funds which are transferred annually into the City’s Capital Improvement Fund for the purpose of financing capital improvement projects.
Stormwater Cash – Funds come from available cash in the City’s Stormwater Fund. The Stormwater Fund is funded from fees imposed on residential and nonresidential developed property and also fees imposed on new development.
Stormwater Bonds - This funding source is a result of the issuance of long term debt (typically 20 years). This long term debt finances only stormwater improvement projects which are repaid from stormwater user fees and stormwater capital charges.
3/8 cent sales tax – These are funds from a voter approved 3/8 cent City sales tax that is imposed on all retail sales within the City. These funds are used to maintain City roads, improve existing park facilities and provide new recreational opportunities. This sales tax became effective in 2008 and expires in 20 years.
Public Safety sales tax – These are funds the City receives from the County approved ¼ cent sales tax that is imposed on all retail sales with the County.
Parks funding – This includes a variety of funding sources used for Parks including the special liquor tax which is used to account for monies provided by a state liquor taxation on private clubs, and spent for the purchase, establishment, and maintenance or expansion of park and recreational services, programs and facilities.
Special Highway Fund – Funds levied by the State of Kansas on the sale of motor fuel (gas tax). A portion of these funds are given to the City and in turn are used for constructing, maintaining and repairing streets and highways.
Other local government funding – These are funds received from other area governments to assist with the financing of an improvement project. For example; funds have been received from the City of Overland Park and the City of Shawnee for projects that are located in multiple jurisdictions.
Special Benefit District – Projects that more directly benefit certain property owners may be financed by the use of special assessments. The direct benefiting property owners are assessed the cost of improvement and these funds are used to finance the project.
Other – Funding received from other sources not listed.

