Taxpayers of the South Butler School District should respect the fact that the school board is being cautious about granting LERTA (Local Economic Revitalization Tax Act) status to three Jefferson Township businesses that are hoping to expand.

The way the status most often is administered is that an expanding business would not have to pay any taxes on its expansion for three years. It then would be taxed one-third during the fourth year and two-thirds during the fifth year, with full taxation starting in the sixth year.

While South Butler school officials' reluctance is understandable, they shouldn't necessarily rule out LERTA altogether. Even if the board were to approve a program whereby the business expansions in question would be tax-free for three years, the board has the option to require full taxation as early as the fourth year.

Other district taxpayers might look upon such a compressed LERTA schedule more favorably than what is currently being advocated by the Community Development Corporation of Butler County, which made the LERTA request on behalf of the three businesses.

The school board didn't vote on the proposal at Wednesday's meeting - the second time the CDC has made the request. But the topic is worthy of further discussion and an official board ruling, either for or against.

LERTA can be a good way for communities to make themselves attractive to new businesses or to encourage existing enterprises to expand locally rather than move to larger facilities elsewhere. However, that should not prohibit municipalities and school districts from tailoring the programs to the taxing entities' needs.