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Sheboygan, Wis. (WHBL) - The property tax for county purposes in Sheboygan County will be going up next year.  The County Board last night approved the 2011 budget which saw overall spending drop by nearly 10 percent to $130-million.  However, due to decreased revenues and a drop in property values, the county tax rate will go up by 27 cents to $5.23 per thousand.  The county tax levy jumps by 2.6 percent…the first levy increase in 4 years.  The vote was 28 to 3 in favor of the budget.  Supervisor Roger Otten was one of those voting “no” saying county employees need to make concessions.  He said the taxpayers can't continue to pay the health insurance and retirement plans.  Supervisors rejected an effort by Supervisor Mark Winkel to take a half a million dollars from Undesignated Fund and apply it to the budget.  Finance Director Terry Hansen said that could jeopardize the county’s bond rating and would only reduce the tax rate by 6 cents per thousand.