If the preliminary $471.3 million budget - a 1.7 percent increase from this year - were adopted without using money in the rainy-day fund, taxes would increase 3 mills, or $108 on the average assessed property, he said.
The rainy-day fund has been used to keep taxes steady for the last few years. But, because of the weak economy, it has dropped from $73 million in 2008 to an estimated $51.7 million next year. With a required 10 percent reserve, only about $4.6 million would be available for this budget.
Any tax increase should be much less than 3 mills, Hessenthaler said, with every line in the proposed budget under review as the scheduled Dec. 21 adoption approaches.
"We're looking at the workforce. We're challenging revenue numbers; some may be low," he said. "We're looking at all costs."
Half of the budget shortfall is connected to salary increases and benefits for the county's 2,628 employees. The budget calls for a pay freeze for about 900 nonunion workers and elected officials, and negotiated raises of up to 4 percent for union workers.
The projected contribution to the pension fund is $15.5 million, close to what it has been the last two years but significantly higher than the $1 million paid in 2008. Employees contribute 9 percent to the fund.
That did not sit well with several of about 20 residents who turned out Tuesday night for a public review of the budget.
Bill Laird of Doylestown Township said that his 401(k) had been hit hard over the last few years and that county workers should "suffer a little bit. They have a guaranteed pension," but taxpayers are funding it.
Glenn Schoeffel of Buckingham said he took a 30 percent pay cut as a pharmaceutical worker and pays 100 percent of his 401(k).
"There are no guarantees in life," he told the commissioners. "I can't afford any more taxes, so do what you can."
Several residents also urged layoffs and increasing workers' contributions to health-care coverage.
