NEARLY $6 MILLION IN ANNUAL REVENUE
Revenue collections from Platte County’s quarter cent sales tax for law enforcement have seen an increase of more than five percent in 2024 and will total nearly $6 million for the year.
That’s one of several side items of note within the 2025 budget as proposed by Platte County Auditor Kevin Robinson.
Platte County has a quarter cent sales tax specifically designated for law enforcement. That tax was approved by voters in 2020 and took effect in 2021.
Robinson said that through October, 2024 law enforcement sales tax collections are up by 5.3 percent over 2023, resulting in about $425,000 forecast over budget, with total collections of approximately $5.925 million. The budgeted amount of collections was at $5.5 million, Robinson says.
“For 2024 proposed budget, the county commission has determined due to additional sales tax collections in recent years and ARPA (federal COVID relief funds) funding which addressed the need for office renovations, the allocations for a reserve and future capital improvement projects for law enforcement is not necessary,” Robinson wrote in his recommended budget message.
Beginning in 2025, Robinson says the budgeted receipts from the law enforcement sales tax will be allocated as follows:
Courts: 2.4652 percent, $147,180.
Prosecuting attorney: 15.2843 percent, $916,428.
Sheriff: 80.8591 percent, $4,848,213.
Future capital improvements reserve: 3.3 percent.
Unexpected qualified expenses: 1.3913 percent.
Law enforcement sales tax proceeds show a total relief to the county’s general fund of $5,912,451.
GENERAL FUND SALES TAX
The county’s 2024 collections through October are approximately 4.2 percent over 2023, resulting in an estimated collection of $1,060,000 over budget, Robinson said. Estimated total general sales tax fund collections are at about $12,060,000 against a budgeted total of $11 million.
For 2025 budgeting purposes, Robinson is using a projected increase of 2.4 percent in general sales tax revenue.
PROPERTY/REAL ESTATE TAX LEVY
In September of this year, the county commission reduced the county’s property tax levy from its current six cents per $100 assessed valuation down to one cent per $100 of assessed valuation.
Robinson explained that for the past 12 years, about five cents of the six cent levy was designated for making annual payments on the county’s emergency responders’ radio system.
The final payment for the system and upgrades was made in 2024.
However, new related costs were presented by the sheriff’s department beginning with $2.6 million in expenses in 2028, and totaling more than $4 million by 2033.
Robinson said his 2025 recommended budget includes an additional transfer above operating expenses of $600,000 to a fund as a reserve for future radio system upgrades.
SALARIES
In his recommended budget, Robinson lists a 2.5 percent recommended increase in salaries for most general county employees.
He also recommends 2.5% increases for sheriff’s department positions such as commissioned officers, 911 call center dispatch employees, emergency management positions, and sheriff’s office clerks.
His recommendation of 2.5 percent for those sheriff department positions is considerably lower than the amounts that had been requested by the sheriff.
The sheriff requested raises of six percent for commissioned officers, 10 percent for 911 call center employees, six percent for emergency management, and four percent for sheriff’s office clerks.
For the prosecutor’s office, the auditor recommends raises of five percent for assistant prosecutors and prosecutor support staff. The prosecutor had requested increases of 8.5 percent for assistant prosecutors and five percent for support staff.
For the juvenile office, Robinson recommends salary increases of 10 percent, which is the percentage that had been requested by the department.
For elected officials, those starting new terms in 2025 receive raises of six percent and eight percent per action of the Platte County Salary Commission.
For elected officials who start new terms in 2027, raises will be eight percent (six percent raise was received in 2023).
CAPITAL PROJECTS AND MAINTENANCE
The auditor’s recommended budget includes a $4.2 million from a reserve fund that had reached $10.5 million to a fund from which proposed maintenance and repairs can be conducted. The $4.2 million transfer includes surplus, an additional $100,000 for a 2025 technology infrastructure upgrade, $600,000 for backup general systems for the sheriff, and $500,000 for the 10-year maintenance schedule. The fund will have a cash carryover balance of $6.3 million, Robinson said.
BONDS
There are no new bond issuances in the 2025 auditor recommended budget. The auditor notes that the county’s bond rating remains in “junk” status.
“The county’s bond rating remains at Ba3 with Moody’s and ‘junk’ non-rated with Standard and Poor’s,” the auditor said.
