When is enough tax money enough? For Mt. Lebanon schools, enough is a foreign concept.

For the second year in a row, the school property tax millage is being raised by a double-digit percentage, bringing the two-year increase to 28 percent. This spike has been necessitated by a two-year, 24 percent increase in spending. Incredibly, of the 10 largest expenditure categories in next year's budget, six have increases ranging from 13.3 to 27.5 percent. Indeed, all but four spending categories show increases well ahead of inflation, and most of these are the very small expenditure categories.

This is happening in an environment with inflation at 3 percent and a small, 2.3-percent increase in assessed value. Thus, total property tax collections are projected to rise 30 percent above the 2002-2003 budget levels.

Ironically, the school budget's projected revenue from earned income taxes in 2004-2005 is virtually the same as the level collected in 2000. In fact, earned income revenue fell from 2000 to 2003. Since the tax rate at 0.5 percent has not changed, that means earned income in Mt. Lebanon has been down. Apparently, that does not matter to the school board, which seems to believe it is important to spend as much money as possible on education.

Despite the fact that enrollment is declining, the Mt. Lebanon board is planning net new additions of 18 teachers, one supervisor, two specialists and one student support staff member. This is happening even though benefits for personnel have soared 55 percent in two years. Existing contracts that require the district to absorb the surging cost of health care and pensions are a principal reason for the colossal jump in these costs. So, why was the board so irresponsible to sign a union contract requiring the district to absorb all of the health insurance cost increase?

In a district with falling enrollment and earned incomes failing to grow, boosting the tax burden on property owners by 30 percent in two years is unconscionable. It shows that the school board has the same disdain for taxpayers as the unions who demand the overly generous contract settlements.

Perhaps the board did not hear that the state raised the personal income tax by 10 percent. Likewise, they must be unaware that Mt. Lebanites were just hit with a 14-percent increase in the municipality's earned income tax and a 9- percent increase in the municipality's property tax rate. Perhaps they are focused on the fact that the federal government has rolled back taxes and view this as a good opportunity to grab some of the extra take home pay Mt. Lebanon residents have realized as a result of those cuts.

Those who are concerned recognize the overarching problem -- per-pupil spending and tax rates ratchet upwards. It is a rarity for them to ever go down. Thus, this recent jump to nearly $12,000 per student becomes the inflation-adjusted baseline for future spending. From here each increase in per-student spending means significant further tax rate hikes.

Spending other people's money is the easiest thing in the world. No wonder school boards oppose any referendum on tax hikes. They would actually have to make some hard decisions in setting spending priorities and develop some backbone in dealing with teacher unions.

Jake Haulk is president of the Allegheny Institute for Public Policy.