Newtown residents are voting on a $123 million municipal and school budget on April 27th.  The tax rate would decrease slightly, .3 percent.  The Newtown Legislative Council voted to use a surplus in the fund balance to prevent an increase next year.  The municipal portion of the plan, $43.5 million, represents a 1.3 percent increase in spending.  The $79.9 million school plan includes the same spending increase.  There are several other questions on the referendum ballot.  One is a $5 million allocation for emergency radio system upgrades and another is $1.5 million for Reed Intermediate School boiler and lighting replacement.  There's also a question about $3.7 million dollars for the Sandy Hook Permanent Memorial.