The recommended budget presented by Falls Church City Manager Wyatt Shields to the City Council Monday night calls for an increase in the real estate tax rate from $1.305 to $1.35 per $100 of assessed valuation. Shields introductory statement noted that without the transfer sought by the School Board, the tax rate would drop by a penny. But it acknowledges an increase in assessed home values by almost nine percent and the introduction of a new annual stormwater fee that varies widely depending on impervious surfaces.