The Johnston City Council and staff are facing some difficult choices as they prepare for FY 2015.  They are working hard to balance the need for services in a growing community with a desire to keep taxes competitive.  The variables are changing as a result of property tax reform, and one of the options is to either use reserve funds to suppress increases in tax rates, or to maintain reserves and be prepared for possible future changes in state policy.  The City administrative team has prepared an informative background document which explains the details.  It is worth reading.