UPDATE: Looks like my question is even more theoretical at this point!  AJC reports “DeKalb approves budget with no tax increase”

While DeKalb residents won’t have to pay more in property taxes this year, they will see a loss in services, including the board of health, senior services and libraries. That loss could get worse.

…While the commission made deep cuts, no police officers, firefighters or sheriff’s deputies will lose their jobs, May said. The CEO had threatened that public safety employees would be laid off if a tax increase wasn’t approved.

However, the approved budget includes unpaid holidays and no take-home vehicles for employees.

Police say this will take thousands of dollars from officers’ salary, hurt morale and increase response times.

The AJC reports this morning that DeKalb CEO Burrell Ellis has backed off his proposed 1.86 millage rate increase for the coming fiscal year, knocking it down to 1.08 mils, after “identifying $6.7 million more revenue, including collecting more probation fees and serving more warrants.”

Of course, if you listen to the chatter coming out of the DeKalb County Commission, they want none of that.  Since the CEO first introduced the idea of a millage rate increase a couple months ago, the commission has been adamantly against it.  Instead of a millage increase, the commission is suggesting…

…all county employees to not be paid on the remaining holidays in 2010, eliminating the majority of take-home vehicles and an early retirement program. Commissioners say they will consider layoffs if not enough employees sign up for the early retirement program.

So, what do you think the commission should do to close the $100 million budget gap?  Is the solution a combination of cuts and increases?  Or just plain ol’ budget cuts?