It’s hard to argue with lower taxes, but Lawrence city commissioners are right to have some reservations about their decision Tuesday to reduce the city’s tax levy.

The reduction will be accomplished by reducing the city’s “fund balance.” That’s money the city holds in reserve in the same way many individuals put something aside in a savings account so they can deal with emergencies or unexpected expenses.

Like individuals, the city will be fine with the reduced amount as long as everything goes approximately as planned. It’s the unexpected events that could cause a problem.

The tax reductions also could cause a problem down the road when future commissioners are faced with increased needs. The Kansas Legislature provides an example. A number of years ago, when state revenues were strong, taxes were cut; when revenues weakened, cuts in budgets and services were required, but legislators are loath to restore many taxes to their earlier levels. How will future city commissioners handle such a situation? Will they be willing to reduce services in order to avoid raising taxes?

City Commissioner David Schauner proposed the additional 1-mill decrease that eventually was approved by the commission. His rationale was that the city has “been good stewards in the past,” and could afford a tax reduction this year. On the other hand, Mayor Boog Highberger, who cast the lone vote against the reduction, contended “I’m not sure it is the fiscally responsible thing to do.”

Time will tell whether this decision by current commissioners has set up future commissions for some difficult financial decisions.