They say the only thing sure in life is death and taxes.

Not to dispel the rumor, Pennington County will likely raise the property tax levy on county homeowners in the 2010 budget.

The state, City of Rapid City and school district will probably follow suit, finding more revenue in tax increases.

The county is considering a 3 percent increase in the property taxes levied for the 2010 budget. Next year's anticipated budget - $48.4 million - would be a 5 percent increase over last year.

What that means for Joe and Jane Homeowner is an increase of 17 cents per $1,000 of a home's valuation. In other words, last year a homeowner paid $4.72 per $1,000 of a homes valuation; next year it's anticipated to be $4.89.

Pennington County is well within its rights to increase tax levies to pay for necessities. Costs are going up, after all, and the public expects county services to be maintained at a basic level.

But the recession-weary public shouldn't be expected to fund a growing government and, at the same time, fund optional salary increases. Earlier, we applauded the county's decision to freeze salary increases in response to the down economy and struggling taxpayers. Now, it seems, our accolades were premature.

The county is ready to reverse its August decision and grant salary increases and merit pay.

During a special budget meeting, county commissioners gave tentative approval to several spending increases - including a proposal to unfreeze salaries of elected officials, department heads and deputies and a wage scale reclassification for county employees. The move could result in 1 percent salary increases - $337,795 - as well as pay increases based on merit - $502,000.

Good news if you work for the county; not such good news if you fund county operations.

We understand that basic services will cost more money as time passes and taxpayers need to expect modest, justified, tax levy increases.

But this year in particular cries out for our governing bodies to exercise some common sense in budgeting. Good sense would suggest a pay freeze would be in order for county employees not an increase, even a modest increase.

The commissioners must make their final decision this month on the proposed 2010 budget. They can, and should, make a case for the basic cost increases but we hope the show sound judgment and hold off on the optional salary increases.

The taxpayers would appreciate the gesture. And the savings.