The complicated business of dissolving Depew, and the reasons why Terrie South thinks she might prefer life without its government, lie in the taxes.

In this old-fashioned municipality that is split between two towns, tax bills are confusing and can seem expensive, varying by whether a person lives on the Cheektowaga side, or the Lancaster side.

“It’s like a nice homey, little community,” said South, who lives with her boyfriend in Depew. She likes the amenities — pools, parks and the ice skating rink.

“Everything’s good except you have to pay the village tax,” she said.

People can’t help but talk about dissolving, as lobbyist Kevin Gaughan barrels ahead with his mission. After leading petition drives that forced some town boards to get smaller, he will take advantage of a law change next month and petition to eliminate village governments.

Depew, a 116-year-old former railroad center and village of about 16,650 residents, has a budget of about $12.5 million and an approximate staff count of 30 police officers, 40 full-time staff members, 50 part-time staffers, depending on the season, and more than 100 volunteer firefighters who earn pension benefits.

And while it is not on Gaughan’s short list, Mayor Barbara Alberti feels compelled to consider elimination even though she doesn’t like the idea.

“I don’t think it’s going to save money, I think it’s going to cost money,” she said. “Villages are the lowest level of government, but we’re the level that provides services to the residents.”

To understand the details, she goes to Albany next week to meet with the New York State Conference of Mayors. Executive Director Peter Baynes is used to defending against residents’ urge to dissolve.

“They don’t want to pay taxes, but they want services,” he said. “There’s this perception that the bigger the government is, the more efficient it is. I think villages are a very efficient form of government.”

The Center for Government Research says there is a middle ground. The Rochester nonprofit, often hired to research costs, finds eliminating villages can save hundreds of thousands of dollars. Taxes can drop by 5 percent to 40 percent and sill pay for schools, plowing and police, said Charles Zettek, the vice president.

The center’s studies include meetings where details and plans for how to do this are worked out with towns and counties that will take over.

The process is similar to developing a comprehensive plan, Zettek said, but for services.

“You basically go through a negotiation on a line by line basis,” he said. “How would you design town government?”

For example, a sheriff’s department may do the work of police administrators and hire some village officers.

More piecemeal efforts can make dissolution seem prohibitive. Depew once looked into having Cheektowaga provide building department service. The town said it would cost about $100,000 for a staff person, much more than the cost of Depew part-timers who did the work. Such disparities are more successfully negotiated in broader dissolution study meetings, Zettek said.

The studies cost about $50,000. In the past, they were paid for by state grant funds, now in danger of growing scarce. As budgets shrink, demand could rise with new petition- generated interest. After March 21, the state law changes to make dissolution easier.

It will force public votes, whether village boards want them or not, with petitions signed by 10 percent of voters, instead of 33 percent.

The old law required studies that include a plan of action, before the public voted on dissolution. The new law allows people to vote first.

This change doesn’t worry Gaughan. There’s still time for study. Boards must schedule votes within at least three months of the petition, he said.

“It’s more than ample time to educate residents . . . on both the benefits and drawbacks of dissolving government,” Gaughan said.

While the process seems complex, the idea of tax savings is tantalizing to Depew residents. Still it’s hard to decide what’s best without a careful cost analysis and plan.

As one of the founders of the Depew Cheektowaga Taxpayers Association, Madeline DiRienzo, likes her village for all the good friends and neighborhood children she affectionately calls the “big wheel brigade.” Maybe dissolution is the simplest way to lower taxes. The village land area is small — about five square miles — and there is not room for more houses and businesses that could bring in new tax revenue.

“I’m not against it, but I want to know what I’m buying into,” said DiRienzo, who moved to Depew 51 years ago, soon after she married. “It would seem to me, before they have a vote, present a plan to the people of the village.”