From a taxation standpoint, Butler County property owners can feel good about the county commissioners’ announcement that there will be no tax hike in 2011, despite a spending increase next year of $9.2 million.

But the county’s good financial fortunes for the coming year must not erode the sound financial management that has been exercised in the past.

Meanwhile, those fortunate enough to receive increased allocations from next year’s budget must keep in mind the reality that there’s no guarantee how long the financial good news of this year will continue. They must acknowledge that the 2011 increased allocations might have to be scaled back to avoid or restrain a future tax increase.

The county must keep a healthy sum of money available to guard against unexpected expenditures or problems.

The board of commissioners has maintained a commendable record of frugal money management in the past. And taxpayers have every reason to believe that their financial best interests will be maintained in the new year.

There are people who believe that when a unit of government, be it county or municipal, is in good financial shape, the best option is approval of a tax decrease.

But tax decreases can easily translate to financial headaches in the not-too-distant future.

Meanwhile, maintaining existing tax levels in good times can help a county, township, borough or city make needed improvements — or opportunities available — that would not have been possible if a lower millage rate were implemented.

That is aptly demonstrated in the county’s 2011 budget. The $135,000 increase allocated for the Community Development Corporation of Butler County will enable the CDC to maintain, or possibly increase, its efforts to bring new enterprises to the county.

The CDC has helped this county make significant strides on the business and industrial front.

Meanwhile, the laudable efforts of the Victim Outreach Intervention Center will be bolstered, even though its allocation increase from the county amounts only to $5,000, bringing its total allocation to $20,000.

The county government has indicated a need for additional office space, and the good financial fortunes should be extended toward the cost of building that space, which presumably will be on the land that housed the former county prison.

So, while the county is capable of providing more help in 2011 to CDC and VOICe, it must be looking farther out to the time when the office space issue will become critical.

Many counties in the state are wrestling with financial hardships and the prospect of cutbacks. Fortunately for this county, challenges such as those have, so far, been avoided.

For the board of commissioners, 2011 is an election year. To their credit, those who seek re-election won’t have to defend themselves against questionable spending decisions.