LITTLE VALLEY – Cattaraugus County residents could see the lowest tax levy since 2000, when the increase was 1.27 percent, according to county officials.

The proposed levy increase for 2014 is 2.59 percent. The spending plan, presented to the members of the Legislature by County Administrator John R. “Jack” Searles, calls for total appropriations of $225,661,879, compared to the current year’s $218,475,000.

The increase raises a problem, according to Searles. Revenues are projected to rise from $167,441,000 to $177,200,000, an increase of $5.86 million.

Some of the gap between spending and income will be made up in the prospective tax levy.

“This year, I am pleased to acknowledge that department heads and their staffs have delivered very conservative budgets,” he said in his letter to legislators.

“I believe that the early dialogue we had with departments and their staffs regarding the trends we are facing did help to understand key budget issues,” he said.

Because of the tax cap, budget crafters had less wiggle room than they did in the current budget year, and they also had to deal with the demands – about $40 million worth – in unfunded mandates, Searles said.

“So you are aware,” Searles said to the legislators, “that number represents 75.7 percent of the tax levy.”

That means that less than 25 percent of the tax payments from county property owners will go toward services such as law enforcement, roads, bridges and economic development.

Over the next 21 days, meetings will be held to make changes to the tentative budget before a public hearing and adoption vote, set for 3 p.m. Nov. 26 in the third-floor Legislative Chamber, at 303 Court St.

Following are the tentative tax rates and percentage changes for Cattaraugus County towns and cities:

Allegany: $13.19, 2.72 percent

Ashford: $21.27, 2.72 per- cent

Carrollton: $13.19, 2.71 percent

Coldspring: $13.19, 2.72 percent

Conewango: $20.60, 4.32 percent

Dayton: $16.69, 2.72 per- cent

East Otto: $18.44, -0.15 percent

Ellicottville: $13.18, 2.72 percent

Farmersville: $13.19, 2.72 percent

Franklinville: $18.33, 2.72 percent

Freedom: $13.19, 2.71 percent

Great Valley: $13.18, 2.72 percent

Hinsdale: $13.19, 2.72 percent

Humphrey: $13.18, 2.72 percent

Ischua: $13.19, 2.71 percent

Leon: $13.19, 2.72 percent

Little Valley: $18.57, 1.26 percent

Lyndon: $13.18, 2.72 per- cent

Machias: $13.19. 2.72 percent

Mansfield: $13.19, 2.72 percent

Napoli: $22.35, 2.72 per- cent

New Albion: $17.35, 2.72 percent

Olean (city): $13.19, 2.71 percent

Olean (town): $16.91, 2.72 percent

Otto: $13.19, -38.89 percent

Perrysburg: $19.68, 8.61 percent

Persia: $16.91, 0.08 percent

Portville: $13.48, 2.72 percent.