DeKalb County property owners might be willing to grit their teeth through another year of the highest tax rate in recent memory.

That is, if the looming showdown between the chief executive and County Commission over the proposed $547 million budget for 2012 ends with the winner having the same priorities that residents clearly and repeatedly lay out.

“When it comes down to it, I don’t mind paying taxes that benefit me,” said Diane Girard, a medical administrator from Brookhaven. “That means making sure we’re spending money on what we should be: police, fire, streets.”

Residents from across the county interviewed by The Atlanta Journal-Constitution said that they will shoulder a high tax rate if they can be certain their money is being used for the same key services: public safety, road repairs and libraries. The problem is, they feel that message isn’t getting through to Chief Executive Burrell Ellis, who sets the budget, and the County Commission, which has final approval of spending. Both sides have dug in for the third budget battle in as many years.

“To me there is a disconnect about just what we’re spending our money on and what we actually want,” said Joseph Smith, a real estate agent from Ellenwood. “I want to make sure the tax dollars are being used efficiently but we look out of control with our spending.”

That’s because DeKalb has spent more than it brought in for the last three years, starting 2011 with no money in reserves. Now, the commission is again calling for a reorganization, with some offices and jobs eliminated, and a clear timeline to privatize some jobs, such as fleet maintenance.

Ellis said there is no place left for the county to cut spending without affecting quality-of-life issues. His proposed budget keeps the tax rate steady at 21.21 mills but bumps spending about $7 million, with no service cuts, by increasing some fees.

“I am open to more cuts certainly, but the board has to tell us what services they want to defund,” Ellis said, adding he believes the commission has the power only to approve overall spending, not order specific cuts.

That dispute could only be settled in court, something both sides insist they don’t want or need. Meanwhile, the ongoing friction has created a sense among some DeKalb residents that officials are too busy fighting to be accountable for just what they are buying with taxpayer dollars.

“I would definitely like to keep our police and firefighters, but I’m not sure I know what we can afford,” said Jazmine Ross, a Web marketer from Brookhaven.

The ongoing economic downturn has battered DeKalb. This summer, after being unable to agree on restructuring and deep cuts, a split commission agreed to raise the tax rate 26 percent. The move increased county taxes about $270 to about $878 on a home valued at $200,000. Property owners also pay school taxes and city taxes if they live in municipalities.

Four of seven commissioners said earlier this month that they will not support Ellis’ proposal without more spending cuts and a small, if symbolic, cut to the tax rate.

“We don’t have the resources for everything,” Commissioner Lee May said. “We need to have some tough conversations.”

Residents feel they’ve been left out of those discussions. So far, for instance, budget talks haven’t focused on how to improve DeKalb’s reliance on property values for its budget or what could happen if Brookhaven becomes a city in the next year and costs the county $20 million or more in lost revenue.

“This economy is a rare opportunity to retrain workers and encourage entrepreneurs,” Alice White Bussey, who owns Bussey Florist on Candler Road, said at a budget meeting in south DeKalb. “I have not seen a climate to help.”