LYNN – Revere?s and Lynn?s mayors say they can craft budgets for the spending year that begins July 1 that avoid municipal worker layoffs in the face of potential state tax dollar reductions.Revere Mayor Daniel Rizzo and Mayor Judith Flanagan Kennedy are finishing work on their budgets prior to submitting the spending plans to their respective city councils later this month. Kennedy said Lynn?s Fiscal 2014 budget will closely resemble the $261 million budget for this year. She is calculating a 3.5 percent city spending cut in non-salary expenses to offset potential state local aid reductions.?This won?t result in anyone being laid off,” Kennedy said Monday.Property taxes paid by local residential and commercial property owners, and state tax dollars allocated by the Legislature and Gov. Deval Patrick provide most of the money for municipal services.Patrick and the Massachusetts House are proposing roughly similar aid amounts to communities with some differences. Lynn receives $134 million in school aid under Patrick?s budget and $132 million in school spending is in the House plan. The House gives the city $19.4 million in general government aid compared to $18.9 million allocated by Patrick.Revere receives $48.8 million in school aid in Patrick?s budget compared to $47.8 million in the House plan. Rizzo on Monday said new construction in Revere will generate additional property tax revenue, but said potential reductions in state school spending may require additional budget planning by Superintendent Paul Dakin.?It is doable – I anticipate no layoffs,” Rizzo said.Rizzo and Kennedy have spending reserves in the form of free cash accounts representing surplus tax dollars certified by state revenue officials. Lynn?s $8 million free cash account will shrink by $1 million, Kennedy said, with that sum approximately covering the cost of acquiring Brookline Street land for a new middle school.Rizzo said Revere?s free cash totals $2.8 million. Both mayors plan to increase spending in certain city service areas: Kennedy wants the city to hire a Council on Aging social worker to assist seniors with housing concerns and other needs.Rizzo wants to set aside money in Revere?s public works budget to cover “aesthetics” – expenses related to the city?s appearance and upkeep. He also wants to review police spending, including overtime, to determine if money is available to “add a couple of positions.”Thor Jourgensen can be reached at [email protected].