If there were always plenty of tax collections to cover all the things our government must provide, our people and our officials surely would applaud, and it would be a pleasure to serve in public office.
But when there are huge, real needs - schools, for example - and money is short, we may wonder why anyone would run for public office.
Consider, for example, the plight of the Hamilton County school board - and thus the rest of us.
School officials initially faced $10.7 million less in available money than they believed was actually needed for our schools. That was shocking!
But now, because of declines in anticipated property tax revenue - plus the cost of some things that have been added to the budget - school officials fear a $14 million shortfall, rather than "just" $10.7 million!
Among the big problems is the fact that some major properties have been sold for a lot lower prices than what had been hoped, thus establishing lower property values and, ultimately, lower property tax income.
For example:
n The Tennessee Valley Authority repurchased its office complex downtown for $22 million - but the complex had been appraised at the vastly greater figure of $96.3 million. Naturally, that is going to mean reduced property tax revenue.
n The former Pine Street headquarters of BlueCross BlueShield of Tennessee had been appraised at nearly $20 million. But it was sold for only $6.15 million. That, too, is likely to reduce property tax revenue.
There are other examples as well, all of which add up to less money going into the coffers of local government to fund local services, including education.
So, with less tax income, school officials have to consider painful cuts in spending. Yet at the same time, they're going to have to pay $850,000 more for special education because more students have qualified for it.
Nobody wants to make multimillion-dollar spending cuts in schools, student transportation, athletics or anything else. We want good schools, good teachers and excellent educational results. But like it or not, we are going to have to pursue those worthy goals while cutting millions of dollars from the budget.
This is a simple explanation of a big financial problem, with no easy answers.
We should be understanding - and sympathetic - as our school board members and other local officials wrestle with tax rates and spending facts. They must provide essential services and balance budgets. As we are seeing now, that is not always a pleasant task.