As almost every homeowner knows, a new year brings with it a new and higher valuation of real estate.

That makes most of us happy when it comes time to sell, sad when it comes time to pay the taxes, which -- logically enough -- go up unless the tax rate is lowered.

That does sometimes happen. In 2001, for instance, Roanoke County lowered its rate from $1.13 per $100 valuation to $1.12, the rate it remains today.

Tonight, the county's board of supervisors will hear public comments on whether it should leave the rate alone for the coming fiscal year -- effectively bringing in an additional $7.5 million to the county's coffers -- or whether it should lower the rate.

For the first time in several years, county director of management and budget Brent Robertson said he has received a couple of e-mails inspired by the legal notices of tonight's hearing.

"I actually had one in favor of keeping the tax rate the same," Robertson said, apparently from a supporter of the county's school system who wanted to see increased funding for schoolchildren.

Tonight's meeting will begin at 6 p.m. in the Roanoke County Administration Center, 5204 Bernard Drive S.W. The board will hear public comments not only on the real estate tax rate, but also on the personal property tax -- $3.50 per $100 valuation -- and the machinery and tools tax that some businesses pay -- $3 per $100 valuation.

At least a couple of the supervisors have indicated that this year's increased assessments -- an average of 5.85 percent for residential and commercial property, combined with assessments of new construction that add just over 2 percent more -- should lead to a lowered tax rate.

But recent work sessions calling for significant new spending, particularly for enhanced fire, rescue and police protection, have drawn sympathetic hearings from the board.

Robertson and his staff have prepared preliminary budget figures based on the $1.12 rate that would produce total revenue of about $152 million for the county. That also reflects some increases in other income, such as meals and sales taxes. The county school system is expected to receive more than $62 million of those funds.

The public hearing is required by state law and rarely draws much response, County Administrator Elmer Hodge said. The supervisors will revisit the tax issue at its second meeting of the month, at 7 p.m. March 28, and will set this year's rate.