When it comes to tax rates, lower is better, but the situation in Lawrence can be deceiving.

The news that the property tax rate in Lawrence is among the lowest in the state should have us all dancing in the streets, right?

Well, maybe not. Taxes are still taxes.

The example used by City Manager Mike Wildgen was apt: “You can drop a 10-pound weight on your little toe or you can drop a 20-pound weight on your little toe. They both still hurt.”

The figures compiled by the League of Kansas Municipalities and reported in Saturday’s Journal-World showed that Lawrence’s overall property tax rate (city, county and school) was about 106 mills. That translates into about $1,826 in taxes on a $150,000 house. The only top-10 city with a lower rate was Overland Park near 104 mills. The highest rate among the top 10 was Wyandotte County at 168 mills.

Lower obviously is better when it comes to property tax rates, but, as was pointed out by local taxpayer groups, there are nuances to this listing that may temper our jubilation.

It is instructive, for instance, that the Journal-World has changed its standard example of how a mill levy affects a property owner. We always used to tell people how much the tax would amount to on a $100,000 home. Not only was it an easy figure to calculate at $1 per $1,000 of valuation, it represented the value of a moderately priced home in Lawrence.

Now, however, the example cites the levy on a $150,000 home. Local real estate ads show precious few homes for sale in Lawrence at $100,000 or below. That’s no longer an average home, and therein, as they say, lies the rub.

Because Lawrence is a popular and attractive place to live, real estate values have continued to rise. That means that even if tax rates remain constant, individual taxpayers have to pay more. The tax rates for many of the smaller communities in our area are as much as 45 mills higher than in Lawrence, but the taxes those residents pay on a comparable home may be the same or lower than those paid by a Lawrence resident.

Lawrence’s position on the low end of the property tax scale also may offer some clues about this community’s relationship to and image in the rest of the state. Our local legislators have told us for some time that the willingness of many Douglas County residents to pay higher taxes to support education puts us in a distinct minority. Residents of cities with higher tax rates will be less willing to raise the ante, even if their lower valuations mean their burden won’t be any more than what is paid by Lawrence residents. We, in their minds, can afford it because in comparison to most Kansas communities we are thriving economically.

But when the tax bills come, it’s hard to feel like we’re among the state’s elite. Rising property values help people who sell their homes, but for those who stay put, it only raises their tax bill. Lawrence is a great place to live, but it’s becoming less affordable for many residents.

So knowing that our tax rate is among the state’s lowest may be good news, but when the tax bills keep rising, the news loses some of its shine.