The property tax rate will be $2.35 for every $100 of assessed property value. That is, essentially, a 10-cent increase in the tax rate. Because of the reappraisal, a $2.249 property tax rate will raise the same amount of money this year as last year's $2.58 tax rate did.

County Commissioner Larry Maupin, who represents Millsfield and Bogota, was the only commissioner to vote against the new tax rate. He said many of his constituents are elderly people who're already facing a 20 percent increase in electricity and a 50 percent increase in propane. Now, the reappraisal is adjusting property values higher and, consequently, increasing the amount of taxes many landowners will owe. Raising the property tax rate will be just one more blow.

"I don't think we should raise the property tax at this time," he said.

The Dyer County Farm Bureau urged commissioners to find alternative revenues. In a letter to County Mayor Richard Hill, Farm Bureau President John Butler said property values for farmland increased at a higher percentage rate than did residential, commercial or industrial property values. The letter indicated that the average property value increase for those serving on the Farm Bureau board of directors appeared to be about 34 percent.

Alan Burchfiel, a county commissioner who noted the disparity in property values during a public hearing Aug. 15, used his 116-acre farm as an example. The market value of the land itself jumped 37 percent this year with the reappraisal. The property assessment value, with the Greenbelt discount, rose from $38,500 last year to $47,450 this year. He said his ultimate tax bill will increase 12 percent from $993 last year to $1,115 this year.

Burchfiel said he had planned to vote against the new tax rate until he talked to Mayor Hill, County Trustee Judy Patton and the Farm Bureau's Randy Brooks. When he looked at the actual figures, he decided that the increase probably wasn't really excessive at all.

"I actually, honestly believe this needs to happen," he said.

Ken Travis, a real estate broker, auctioneer and farmer from Newbern, expressed concern about the reappraisal. He noted that a record number of people - some 460 landowners - appealed their reappraisals this summer. He said it concerns him that so many people believe the reappraisals are out of line.

Hill explained that the state reappraises property in every county every six years. Hill said he, Commission Chairman Milton Magee and Burchfiel met with the state reappraisers and failed to get many concessions. Hill said he feels that this is the "worst inflated reappraisal" he has witnessed. Some properties doubled or tripled in value.

The mayor said state appraisers claimed they didn't raise property values much. Hill said he had trouble believing that since the property tax rate could be lowered 33 cents with no loss of revenues after the reappraisal.

But, Hill consented, residential and farmland values continue climbing. The mayor said he knows of no other county in Tennessee where farmland is valued as high as it is here.

While the reappraisal and tax increase are distasteful, they are considered necessary. Hill blamed a faltering economy for declining revenues in several of the county fees. He said the register of deeds office took in $48,000 less than expected because people aren't buying houses as frequently. He said the general sessions and circuit court clerk's office didn't collect as many fees as it had in the past because people are hesitant to pay $130-$150 filing fees.

State reimbursement for prisoner boarding fees was down $200,000 last year. The state doesn't accept responsibility for prisoners being held on state charges until that prisoner has been sentenced. Hill said he'd talked to one of the judges about getting the prisoners moved through the court a little more quickly.

The loss of Bekaert Steel Wire Corp. resulted in a $280,000 loss of in-lieu-of-taxes payments and plummeting property values for the plant itself.

The county began its deliberations on the 2008-09 budget with a $900,000 revenue shortfall. "Most businesses that lose $900,000 would close their doors," he said. "We can't do that."

Hill said county office holders submitted lean budgets and then trimmed some more to cover the cost of the employees' 3 percent raises for this year.

"We're doing the best we can," Hill said. "In the last three years, we have not appropriated new money" after the budget was approved. If a county office holder needed money, he was told to find the money within his own budget.

Hill said the county hasn't changed the tax rate in seven years, but it has no control over revenues. If the economy doesn't show some upswing, the county will be in bad shape next year, he said.

After approving the new tax rate, the commissioners proceeded to approve resolutions appropriating a $44.75 million county budget, money for non-profit charitable organizations, the school federal projects fund and a resolution regarding the transfer of funds for cash-flow purposes. The group also authorized an application for the annual litter grant. All of those items were unanimously approved.

In other business, the commission:

* Approved the county official bond for Property Assessor Janie Gregson.

* Received annual reports from the sheriff's department and chancery court.

* Heard reports from the Dyersburg/Dyer County Chamber of Commerce on business development, retail development and membership development activities during the first half of 2008. Don Crews, vice chairman of business development, said local businesses were recognized at the annual banquet, three workshops were held, and a six-week intensive training program on starting a new business concludes today (Aug. 26). Ben Edwards, vice chairman of retail development, said chamber representatives attended a shopping-center conference in July and plans to attend two more in the coming weeks. Katie Winchester, vice chairman of membership development, said the chamber goes to great lengths to develop a diverse base of members, including small and large businesses and industries. She said member testimonials are now being shown on cable television and 130 persons attended Monday's membership luncheon. Chamber Chief Executive Officer Allen Hester thanked county commissioners for their support.