Middlesex Township taxpayers should be appreciative of the way the municipality's 2007 budget is falling into place.

The township, which is in need of major road repairs, will get an increased amount of that while property owners still can look forward to a planned one-mill decrease in the real estate tax.

Meanwhile, township officials seem confident in being able to meet the municipal government's other operations and responsibilities with the money that will be on hand.

Final budget action is anticipated for Dec. 20. Between now and then, the township supervisors will have the opportunity to fine-tune the tentative spending package.

While decreases in real estate tax millage are much less common than tax increases, the one planned for Middlesex is a logical product of accomplishments and good decision making by the municipality in regard to the debt service fund.

The supervisors refinanced a $1 million loan in a way that will save the municipality an estimated $300,000 over the next 15 years. In addition, the township has repaid in full an $804,000 state loan involving the sewer project and is only six months away from paying off a dump truck loan that will provide a $24,000 annual savings to the township.

The savings attached to those three items paves the way for the one-mill debt service tax reduction — to 2 mills from 3. The millage tied to the general fund (13) and the fire tax (2) will remain unchanged.

With the deteriorated condition of many township roads an ongoing headache for the elected leaders, it's noteworthy that road-repair expenditures are targeted to be $282,000 next year, $117,000 more than this year.

That $117,000 was made available as a result of this year's restructuring of the police department to three full-time officers from six full-time officers and one part-time officer.

Since one mill of Middlesex taxation involves only $34,000, township property owners aren't going to be saving a big amount of money. But they will be saving some money at a time when there seems to be no letup of other tax pressures — and that's notable.

Some people believe tax reductions should be avoided — that when extra money is available, the money should be put to good use for something that might have been lingering unfinished or otherwise was just out of reach.

There is nothing wrong with that theory; the main point is that a tax reduction should not create problems over the long run that would not have been encountered if the money would have continued to be collected.

For Middlesex' supervisors, the question is how much more road work could be accomplished — by way of the debt service fund — if the township would choose to keep collecting the one mill in question rather than opting for the reduction.

The supervisors will have to answer for their budget decisions but, at least for now, seem on solid ground in regard to what they are choosing to do.

That is all township residents can be hoping for at this stage of the annual budget exercise.