When there is a surplus, everybody is happy. It’s what you do with the money that makes people unhappy.

Cobb County commissioners raised taxes last year to fill a $33 million deficit. This year they found themselves with an unexpected $12.6 million.

So commissioners voted to give county employees their first raise since 2008 and give a piece of it back to the residents.

Commissioners voted 4-1 for the pay 3 percent pay increase. They unanimously approved a small 0.2 mill tax decrease and other expenses.

That means taxpayers will save about $14 on a $200,000 home.

The surplus funds came from a boost in the real estate market, changes to health care plans and belt-tightening in the county office.

The only person to vote against the raise was Bob Ott, who represents east Cobb. He wanted to see everyone get a one-time bonus until the economy stabilizes.

“This is a one-time savings,” Ott said. “With a raise, we don’t know whether that surplus is going to be there. We have a lot of uncertainties over the next year.”

But Chairman Tim Lee said the raises are sustainable. They will take effect in December and account for about $4.5 million. That money will come from overages in the county’s medical and dental fund. In the future raises will be paid from the county’s general fund, but if the money isn’t there Lee said the county would cut services or staff rather than increase taxes.

A few residents were at Tuesday night’s meeting to argue against the pay increase.

Billy Mull, president of Cobb’s Fraternal Order of Police, said the county is training police officers, then losing them to nearby jurisdictions that pay higher salaries.

“This would do an immense effort to improve morale and stop our younger officers from leaving for other agencies,” he said.

Money from the surplus would also be used for one-time expenses such as technology upgrades and debt payments.

Lance Lamberton, president of the Cobb Taxpayers Association, said he favors bonuses rather than permanent raises.

“The lion’s share of that should go back to taxpayers because it was taken from them in the first place,” he said. “Employees should get sizable bonuses, something that will make a difference in their lives, but most should go back to taxpayers, plain and simple.”

In July 2011, the commissioners approved a 15.7 percent tax increase to fill a budget gap in 2011-12.

As the economy improves, Lee’s plan is to reduce the general fund millage rate each year for the next five years until it’s returned to the 2011 rate of 6.82 mills. He said the county can’t afford to reduce the tax rate more without risking another shortfall.

“I can’t do more because it’s not sustainable,” he said. “The reason we have a balanced budget is because of the millage rate that was put in place a year ago. What created the surplus was unforeseen revenue increases and due diligence of our employees.”