The Butler County commissioners' plan to increase the property tax assessment rate to 100 percent of 1969 values from 75 percent will, at least for a few years, eliminate the need to pursue a costly countywide reassessment of properties — a cost that would have to be borne by the taxpayers.

The commissioners estimate that a reassessment would cost about $8 million.

But taxpayers should understand that, while state law dictates that, with one exception, the change be revenue-neutral — that is to say, not change property owners' tax bill for 2009 — over the longer term the change will make it easier for county government to raise taxes. Because of the revised assessment rate, the commissioners won't have to pursue a reassessment or obtain court approval to raise the real estate tax until the county again is at the 25-mill taxing limit set by the state. That's the millage the county now levies for general purposes under the 75 percent assessment rate.

Under the proposal that the commissioners plan to approve at a meeting at 10 a.m. June 25 at the county government center, the millage figure for general purposes would, under the 100 percent assessment rate, be adjusted downward to 17.82 mills, effective in 2009, while the current additional millage levied for debt service — 5 mills — would drop to 4.68 mills.

Assuming that the proposed change will be approved as announced, county government will have a free hand to levy up to 7.18 mills of additional real estate tax beginning in 2010.

That's if the county, in 2009, doesn't exercise the one exception to revenue neutrality: The commissioners could enact up to a 5 percent tax increase for 2009, if the preliminary budget for that year shows a deficit.

With the cost of the county prison project already at least $10 million above the initial estimate of $30 million and the project still mired in uncertainty and mounting legal costs, county taxes seem destined to move steadily upward in coming years, despite the ongoing growth that the county is experiencing.

The persistent troubles dogging the project, coupled with the big financial impact of new county employees contracts yet to be negotiated, most certainly will affect property taxes adversely. The only uncertainties are by how much and what the timetables for the increases will be.

Officials from county municipalities, and taxpayers with questions and concerns about the proposed tax rate change, will be able to air their thoughts at a public meeting from 6 to 8 p.m. June 11 at Founders Hall, formerly the Convocation Center, on the campus of Butler County Community College.

One concern that some property owners are likely to want to discuss at that meeting is the commissioners' early projections regarding the 2009 budget, the motivation being that it's premature for county property owners to presume that there's a guarantee that their tax bill for 2009 will stay the same as this year, because of the allowed exception to the revenue-neutral provision.

But for the county at this time, the tax rate change is a reasonable approach to the issue of additional revenue needs.

However, the move is not a permanent solution. Not too many years from now, the county will be faced with going to court to get approval to tax beyond the 25-mill limit, or the county will have to take the sure-to- be-controversial step of doling out possibly $10 million or more for a countywide reassessment — or seek another adjustment to the assessment rate, if state law then allows it.

Tax rate change or not, it's necessary for county leaders to be committed more than ever to cutting and controlling costs. The decision earlier this year to eliminate the full health care coverage for part-time row office solicitors was only the beginning of what should be a much more extensive process.