LOCAL GOVERNMENTS are scurrying this year more than ever to find ways to pay for services and keep property taxes in check.

• Richland County Council, which approved a budget for the fiscal year that begins Thursday that will require increases in property taxes, is considering asking voters to approve a 1 percent sales tax increase in November. The idea is to use the revenue to reduce property taxes.

• The town of Lexington wants to pay for projects with its food tax that would lock it in for 10 years.

• Lexington County voters will consider a 1 percent sales tax increase in November that would pay for school construction.

The reason for all the maneuvering is to address concerns about rising property taxes, the most hated of all taxes. Rising costs for schools and other services as well as bad budgeting on the part of state officials have put unprecedented burdens on property taxes. Homeowners also are feeling the pinch as counties struggle to replace dollars lost due to a reduction in the assessment on vehicles and the property tax relief act of 1995.

Add to that the fact that so many politicians run for office today pledging they will not raise taxes or that they will reduce taxes, and we’ve got a mess.

Of course, those who make those promises don’t tell the rest of the story. What will they cut or reduce to make ends meet? Some candidates vow to end waste and abuse, but it’s rare that they produce any real savings.

The truth is we need comprehensive tax reform in our state, and the result won’t necessarily be a drop in our overall tax burden. Some taxes, perhaps even property taxes, could go down. Others could, and should, rise.

The other thing we need in our state — and on the local level — is a dose of reality. Services cost money. The stable revenue from property taxes is key to providing those funds. While we can and should craft a system that works in the best interest of all taxpayers, we still depend on government to deliver certain services.

I know. Money doesn’t grow on trees. But neither do roads, water, sewer, garbage, schools, health departments and jails. Nor do schools, libraries, courthouses, parks, cars and trucks, teachers, principals, police officers, prison and jail guards, firefighters and engineers. Someone has to pay for these things. That somebody is us — the taxpayers.

Lexington County is grappling with the issue about as much as anyone these days. During its recent budget debate, the council had to acknowledge the county has needs that require higher taxes. It got lots of input from residents on all sides of the issue.

Lexington, one of the state’s fastest-growing and richest counties, has its share of tax relief advocates. But the growth of the county has some residents and departments asking for more and improved services.

The requests included increases to library operations and new library construction, recreation operations and new services, and new employees in the solicitor’s office.

Meeting demand for increased services — from more schools to more deputies — is going to be an ongoing challenge as more people move into the county.

It’s a battle being fought in other locales as well. It is taking place in an environment in which many people seem to want services without paying sufficient taxes. Even some who support comprehensive tax reform do so in the hope of finding some magical — or should I say mythical — relief.

But we’ve learned magic bullets don’t exist. When the Legislature instituted the 1995 rollback, homeowners were looking for an awesome break. Initially, the state fully reimbursed counties for rolling back school operations costs on the first $100,000 of assessed value on homes. But the cost spiraled, and the Legislature froze the amount it sends back to some counties, while still requiring the same rollback. Counties are now raising taxes on some residents in order to keep giving the tax relief.

No matter the scheme, we’ve got to pay. We should ditch the schemes and piecemeal changes that only make matters worse. Our state and local tax system is a hodgepodge of exemptions.

We need to devise a well-thought-out, sensible and — above all — realistic solution. It’s not realistic to think we can reduce taxes willy-nilly and keep up with growing service demands. We must decide how best to distribute the tax burden among various types of taxes and groups of people. We need a fair tax code that is easy to understand and manage. It must rest on a dependable revenue stream that can withstand economic changes.

Otherwise, we will continue to see local governments and school districts looking for dollars and dimes under rocks or withholding needed services.

While Columbia City Council approved a budget for next fiscal year that won’t require city taxes to increase, officials predict that if more money isn’t found, services will have to be slashed in 2005-06.

The city is looking for more money, be it through applying for grants, increasing transfers from the water and sewer fund or other means. One thing is for sure, Mayor Bob Coble said: “No one is going to be for a tax increase.”

Tax reform, anyone?

Reach Mr. Bolton at (803) 771-8631 or wbolton@thestate.com.