Slush Fund Shut Down – Kansas Attorney General Deems County Sales Tax Unlawful

Well, the Johnson County Commission — led by Chairman Mike Kelly (an attorney) — got a serious slap down from Attorney General Kris Kobach on Tuesday, July 22. The AG’s office issued a legal opinion declaring that the 1/4 cent public safety sales tax ballot language, scheduled for the November 4, 2025 ballot, is unlawful. In their words:

“Because the Board has exceeded its authority, we believe a court would find the Resolution to be null and void.”

This opinion came at the request of Senator Mike Thompson, who asked the AG to evaluate whether the ballot language complied with Kansas statute.

If approved, this sales tax would have raised $54 million annually — about $35 million for the county and $19 million for the cities (a 64/36% split).

So, how did the commission get it so wrong?

Turns out, state law requires that any sales tax of this kind must name a specific project or projects for construction, and the tax revenue may only be used for those facilities and their operating costs. But instead of following the law, the county attempted to write vague, catch-all language that would give them broad control over the funds — essentially creating a $34 million a year slush fund (2025 dollars).

The proposed ballot language read:

“…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 service, Sheriff’s Office, mental health crisis intervention, emergency preparedness, disaster response, and criminal justice system.”

That language not only lacks specificity — it flat-out contradicts K.S.A. 12-187(b)(21), which sets the legal boundaries for how such tax revenue can be used.

And since the Courthouse and Crime Lab are already built and operational, maybe it’s time to ask whether voters should keep the $540 million (over 10 years in 2025 dollars) in their own pockets instead of letting the county and cities spend the sales tax revenue  without limits. The county has no obligation to raise revenue for the cities — the revenue-sharing is to gain the cities’ political support.

In response to the AG’s opinion, the Board of County Commissioners went into executive session on Thursday, July 24. Two hours later, they returned and announced they would withdraw the November 4 sales tax ballot question. Legal staff will now attempt to rework the language to comply with state law and bring it back for a special election in March 2026.

Chairman Kelly’s reaction? Blame the Attorney General and complain about state interference and erosion of local control.. But the reality is simple: even local officials must follow the law. The county is a subdivision of the state, not above it.

Read the full AG opinion here:
👉 AG Opinion PDF

Charlotte O’Hara
Republican for Kansas Governor, 2026