The final numbers are in for the 2025 property-tax year, providing a clear picture of where property taxes on a typical property inside the City of Salina and USD 305 are directed.

According to the certified 2025 Saline County Tax Levy Sheet filed with the Kansas Department of Administration, Tax Unit 001 — which covers property in the City of Salina and USD 305 — carries a combined property-tax levy of 139.454 mills.

The certified levy is divided among seven taxing entities.

The figures are no longer proposed or estimated budget rates. They are the final certified levies for the 2025 tax year contained in the Saline County levy statement filed with the State of Kansas.

USD 305 Has the Largest Share

USD 305 has the largest individual levy at 55.598 mills, accounting for approximately 39.9% of the combined rate.

The certified levy is divided among several school district funds:

General Fund — 20.000 mills

Supplemental General — 16.401 mills

Capital Outlay — 8.000 mills

Adult Education — 0.750 mills

Bond and Interest — 10.447 mills

Together, those funds total the district's certified 55.598-mill levy.

Saline County: 40.211 Mills

Saline County government has the second-largest portion at 40.211 mills, representing approximately 28.8% of the combined levy.

The County's levy is also divided among several funds:

General — 17.852 mills

Road and Bridge — 8.549 mills

Public Health — 1.505 mills

Noxious Weeds — 0.358 mills

Employee Benefits — 8.970 mills

Special Bridge Construction — 2.000 mills

Special Road Construction — 0.501 mills

Central Kansas Mental Health — 0.476 mills

Those individual County levies total 40.211 mills.

This also illustrates an important distinction on property-tax bills: although the Saline County Treasurer collects property taxes, Saline County government does not receive the entire payment. The money is distributed to the individual taxing entities according to their certified levies.

City of Salina: 28.568 Mills

The City of Salina's certified levy is 28.568 mills, approximately 20.5% of the combined rate.

The City's rate declined from 29.417 mills in 2024, a reduction of 0.849 mills.

The City's levy supports its General Fund and debt-service obligations.

Salina Airport Authority: 6.395 Mills

The Salina Airport Authority's final certified levy is 6.395 mills, approximately 4.6% of the combined rate.

The certified levy sheet divides that into:

Airport Authority — 5.411 mills

Airport matching-grant levy — 0.984 mills

That is an important distinction from the 6.501-mill estimate discussed during the Airport Authority's budget process. After final assessed valuations and certification, the actual 2025 levy became 6.395 mills.

Salina Public Library: 5.725 Mills

The Salina Public Library's final certified levy is 5.725 mills, accounting for approximately 4.1% of the combined rate.

That is higher than the Library's previous 5.595-mill levy.

State of Kansas: 1.5 Mills

The State of Kansas receives 1.500 mills, or approximately 1.1% of the combined levy.

The statewide property-tax levy consists of:

Kansas Educational Building Fund — 1.000 mill

State Institutions Building Fund — 0.500 mill

Together, they equal 1.500 mills.

Central Kansas Extension District #3: 1.457 Mills

Central Kansas Extension District #3 has a certified levy of 1.457 mills, representing approximately 1% of the combined rate.

The district provides K-State Research and Extension programs and services in Saline and Ottawa counties.

Who Gets the Most?

The certified numbers show that neither Saline County nor the City of Salina receives the majority of the property-tax levy on a typical property within Salina and USD 305.

Of the 139.454 total mills, approximately:

39.9% is attributable to USD 305.

28.8% is attributable to Saline County.

20.5% is attributable to the City of Salina.

The remaining approximately 10.8% is divided among the Salina Airport Authority, Salina Public Library, State of Kansas and Central Kansas Extension District #3.

USD 305 therefore represents the largest individual portion of the combined property-tax rate.

What Is a Mill?

A mill is a property-tax rate equal to $1 in tax for every $1,000 of taxable assessed value.

The mill levy is applied to a property's assessed value rather than directly to its market or appraised value.

The exact property-tax bill for an individual property can vary based on its classification, assessed value, exemptions, special assessments and taxing unit.

Properties outside the City of Salina can also have substantially different total mill levies because they may be located in another city, school district or combination of taxing jurisdictions.

For property within Salina and USD 305 Tax Unit 001, however, the final certified 2025 combined levy is 139.454 mills.

Source: Certified 2025 Saline County Tax Levy Sheet, filed with the Kansas Department of Administration and certified by the Saline County Clerk.