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Cheektowaga could see a 3 to 5 percent town tax cut next year.

The tax levy for the next special district budget is already 2.1 percent lower than this year, with 3 percent possible by the November deadline, Cheektowaga Supervisor Dennis H. Gabryszak said Tuesday.

As for the 2000 general budget, Gabryszak said his goal is to give the Town Board a spending plan needing 1 to 2 percent less tax money than this year.

The supervisor has filed a $9,363,766 special district, or "benefit basis," budget for Cheektowaga's sanitary sewer, drainage, water and hydrant districts. The tentative budget calls for raising $7,742,500 in taxes, compared to $7,908,841 this year, a difference of 2.1 percent. The general budget -- including the general, highway and part-town funds and garbage and street lighting taxes -- must be in the town clerk's hands by Sept. 30. Gabryszak, one of four Town Board members up for re-election in November, said he is shooting for a 1 to 2 percent general tax decrease in the town, with slightly higher percentages in the villages of Depew and Sloan.

The supervisor Tuesday took time out from budget meetings to praise "most" department heads for submitting budget requests that generally hold the line for next year. "Later on, it will get down to having to make the tough cuts" to fulfill the promise to reduce taxes, Gabryszak said.

Officials were also working on the special district budget Tuesday. Robert E. Kaczmarek, supervising accountant, said the recent consolidation of seven sanitary sewer districts and two extensions has cut expenses by streamlining administration and purchasing and creating a larger joint fund balance keep taxes down.

As the special district budget now stands, the new consolidated sewer district will raise $6,795,135 in taxes next year, down about 3 percent from the $7,014,268 raised this year.

Here are the tax levies proposed in other special districts, with this year's amount in parenthesis:

Master drainage district -- $486,817 ($426,753).

Hydrant districts -- $437,967 ($443,475).

Water districts -- $16,935 ($19,799).

Sanitary Sewer District No. 1 -- $5,646 ($4,546).

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