The county is three quarters into its 2007 fiscal year with revenues running 19 percent ahead of expenditures, according to most recent monthly report released by the county's finance department.

For Republican commissioner's candidates Carol Aichele and Terrence Farrell that is a good thing: Fiscal conservatism is a core tenet of their campaign. And Aichele, who is now completing a four-year term as commissioner, has repeatedly said next year's budget, which is now in the making, will be a zero-increase budget.

Aichele and Farrell are being opposed in the commissioner's race by Bob Scott, a lawyer and former West Chester borough council member, and Kathi Cozzone, business manger for a publishing firm.

According to figures released by the county finance department at the Oct. 4 commissioners meeting, the county has collected 76.9 percent of expected revenues while holding expenditures to only 57.5

"This is great budgeting," said Aichele, pointing out that this time in 2006 the county had spent 57.1 percent compared to 57.0 percent this year. Last year the county increased taxes by 2.84 percent.

"It's always good to have more money than less," said Aichele.

But Commissioner Pat O'Donnell, the lone Democrat on the Republican controlled, three member board, saw it differently. "We're way under on expenditures and way over on revenues and will end up with a surplus. It's improper to tax people in Chester County in 2007 for expenditures in 2008," said O'Donnell, a veiled reference Aichele's prediction of a zero-increase budget.

The county's total budget for this year is $433.5 million. So far the county has spent $249.3 million compared to $237.1 for last year. Meanwhile, the county has collected $322.6 million compared to $302.7 million last year.

According to the finance department, the increased funding from the state for Human Service programs and 911 wireless (cell phone) receipts account for the difference. On the expenditure side, increased spending is attributed to higher rates of participation in several human service programs.

Real estate taxes account for just 32 percent or $135 million of this year's $433.5 million budget. The largest portion of the county's revenue, 46.7 percent or $192 million, comes from state and federal grants. The current county tax rate, according to the county's website, is 3.804 mills. That represents an increase of 0.105 mills over the 3.69 tax rate in 2006.

The total county real estate tax for the average homeowner is $729.34.