The Fauquier County Board of Supervisors has adopted a $32.7 million budget for fiscal 1986 that leaves the real estate property tax rate unchanged and includes a 10 percent increase in spending.

The supervisors adopted the $32,694,399 budget Tuesday and kept the property tax rate at 63 cents per $100 of assessed value. The 10 percent increase in spending will be funded mostly by a boom in local housing construction, according to Finance Director Dennis Hunsberger.

Hunsberger said that because property assessments are unchanged, county residents can expect to pay about the same amount in taxes as they paid during fiscal '85. For example, a resident whose home is valued at $100,000 can expect a tax bill of $630, unchanged from this year. Personal property tax bills will also be near what was paid this year because the personal property tax rate also remains unchanged at $3.45 per $100 assessed value.

In arriving at the adopted budget, supervisors reduced a School Board request for a 13 percent increase in teacher salaries to 10 percent. Fauquier teachers had asked the School Board for a 15 percent increase in salaries. County employes will also receive a 10 percent increase in pay.

"A small budget like ours, salaries are one of the largest expenses we have," Hunsberger said.

The School Board budget will increase from $21 million to $23 million, Hunsberger said. The teacher salary increases will account for about $1.2 million of that increase. Construction and miscellaneous expenses make up the balance of the increase.

The new budget also allows for $137,000 increase to the parks and recreation department. Hunsberger said most of that money will be used to create a new park north of the town of Midland. A watershed control dam, to be built by the federal government, will recreate a lake at that site and make it a good location for a large park, Hunsberger said.

Expansion of the county library, costing about $20,000, is one of many smaller projects in the budget, which Hunsberger said allows for small capital improvements across the board. "It was a very easy budget year. We didn't have to raise taxes," Hunsberger said. New homes in the county are expected to generate an additional $1 million in real estate property tax collections over this year. Another $1 million increase will come from associated user fees and building permits.

Reimbursements from the state are anticipated to increase by $1.2 million. Increases in the amount of tangible personal property in the county, such as new cars, will also boost revenue collection to balance out the increase in expenditures, Hunsberger said.