CROWN POINT | A long-time opponent to a Lake County personal income tax said Tuesday his resolve is wavering.

"I'm having a very hard time with this," said Lake County Commissioner Gerry Scheub, D-Schererville.

He said he would support a 1 percent income tax -- already mandated by the state -- on county residents and employees if he can be sure the resulting revenue would be fairly distributed and only used to reduce property taxes.

"It's the hardest decision I've had to make in 32 years," Scheub said. "I'm really struggling with this. I've got the resolution on my desk. I haven't signed it yet. I've picked my up my pen and put it down several times."

Scheub's vote is needed to pass an income tax before year's end to avoid a $15 million tax freeze to be imposed on local government by state legislators. Currently Lake is the only county in the state without a local income tax.

State law requires the seven-member Lake County Council to pass the local income tax. Council members representing Gary, Hammond, East Chicago and Whiting represent a majority likely to enact the tax.

The council hasn't yet taken a vote because commissioners Scheub and Fran DuPey, D-Hammond, have previously promised to veto any income tax.

Three suburban council members are currently opposed to an income tax.

If Schueb joins Commissioner Roosevelt Allen, D-Gary, in supporting an income tax, no veto would take place, and the tax would go into effect.

Schueb said Northwest Indiana's delegation of state legislators is pressuring him to sign a pro-income tax resolution. State officials say the public is pressuring them to reduce property taxes, so a shift to income tax must be part of the solution.

He said his opposition to an income tax began to change last month when Gov. Mitch Daniels proposed a tax-relief package that would cap homeowners' property taxes at 1 percent and remove the burden of child welfare from local government.

"I've said that if they take welfare off the property tax rolls, I'd consider a 1-percent income tax," Scheub said. "But it has to go right back to the communities in an equitable distribution. Right now, the distribution formula is horrible."