The Arlington County Board has voted unanimously to cut this year's tax rate by 2 cents to 95 cents per $100 of assessed value. For the owner of an average single-family home, valued at $116,594 last year, the assessment has increased to $124,335 this year and will result in a $1,181 bill that is $50 highter than last year.

The board's vote on March 16 came after Michael E. Brunner, the only Republican member, unsuccessfully sought to cut the rate by 4 cents and then 3 cents. His motions failed to get a second.

Brunner said he thought revenue projections, including a predicted $6.3 million surplus, might be low, and that cuts could be made in County Manager Larry J. Brown's proposed $260.9 million budget for fiscal 1986.

The board's four Democrats said they thought Brunner's projections twere optimistic and would leave little room for flexibility to improve programs, cut other taxes, shore up capital and emergency reserve accounts, and offset possible losses in federal aid.

"You've got to have something in the cupboard when you go to it," said board member Albert C. Eisenberg. "If you go for it and it's empty, we've got real problems."

Board Chairman John G. Milliken, listing spending options he wants available when the board adopts the budget April 27, said he wants to give the School Board as much as possible of the $56.7 million it is seeking. That's almost $3.1 million over the county's spending guidelines for schools next year.

Joining Milliken, Brunner and Eisenberg in the vote to cut the tax rate were board Vice Chairman Mary Margaret Whipple and member Ellen M. Bozman. Arlington Board Cuts Tax Rate By Nancy Scannell Washington Post Staff Writer

The Arlington County Board has voted unanimously to cut this year's tax rate by 2 cents to 95 cents per $100 of assessed value. For the owner of an average single-family home, valued at $116,594 last year, the assessment has increased to $124,335 this year and will result in a $1,181 bill that is $50 highter than last year.

The board's vote on March 16 came after Michael E. Brunner, the only Republican member, unsuccessfully sought to cut the rate by 4 cents and then 3 cents. His motions failed to get a second.

Brunner said he thought revenue projections, including a predicted $6.3 million surplus, might be low, and that cuts could be made in County Manager Larry J. Brown's proposed $260.9 million budget for fiscal 1986.

The board's four Democrats said they thought Brunner's projections twere optimistic and would leave little room for flexibility to improve programs, cut other taxes, shore up capital and emergency reserve accounts, and offset possible losses in federal aid.

"You've got to have something in the cupboard when you go to it," said board member Albert C. Eisenberg. "If you go for it and it's empty, we've got real problems."

Board Chairman John G. Milliken, listing spending options he wants available when the board adopts the budget April 27, said he wants to give the School Board as much as possible of the $56.7 million it is seeking. That's almost $3.1 million over the county's spending guidelines for schools next year.

Joining Milliken, Brunner and Eisenberg in the vote to cut the tax rate were board Vice Chairman Mary Margaret Whipple and member Ellen M. Bozman.