A jurisdiction doesn't only increase revenue to provide new services; they often need to increase property tax revenue to provide the same level of service as the year before.
While the revenue
neutral law is an important step for municipal budget transparency, it does not take inflation into account. As property values are rising, so are the cost of goods and services.
To provide residents with the same (or better) level of service, it costs more. Cities often "exceed revenue neutral" and use a modest increase in revenue to help pay for things like the increased cost of chemicals for the city pool, asphalt for streets, mowing services, and other community priorities.
If the City were to stay revenue neutral every year, they would have to provide this year's services, with this year's prices, on last year's budget.