ANDOVER – Voters attending town meeting on Saturday will decide whether Andover’s budget will be $594,739 or $580,470. That would be up either $93,460 or $79,191 over last year’s $501,279 budget.

The budget doesn’t include SAD 44 or county tax assessments, which are done later in the year.

At issue is whether the town should raise $55,565 and join the Northern Oxford Solid Waste Board Transfer and Recycling Station in Mexico or spend more than $75,000 and continue operating their own transfer station, Selectman Hope Peterson said by phone on Wednesday in the town office.

There’s also an $80,000 bucket loader on the agenda that could alter things if voters scrap that buy.

Additionally, $25,000 is sought toward a townwide revaluation that must be approved or several hundred Andover property owners getting homestead, veterans or tree-growth reimbursements will only realize 60 percent of what they should be getting from the state, selectmen’s Chairman Laura Hutchins said by phone Wednesday afternoon.

“We’re getting down to the desperate part of it. We have to have a reval,” Hutchins said. “A lot of people are against it, because they’ve upgraded their homes and done things that will bring their tax rates up, but a reval will make taxes more equitable.”

So far, the town has raised $50,000 toward a revaluation.

Work on the 70-article warrant starts at 9 a.m. and is easily expected to go beyond 1 p.m., both Peterson and Hutchins said.

Among other potentially contentious items, are, articles:

• to raise $43,000 for a health insurance package, up nearly 8 percent over last year’s $36,000; and

• to rescind last year’s town meeting vote to keep only $80,000 in surplus, then increase that to $150,000.

Municipal elections will be from 4 to 8 p.m. Tuesday, March 20, at the town hall. Peterson, who finished the remaining 18 months of another selectman’s term, is unopposed in seeking re-election. Running unopposed for a three-year term on the SAD 44 board is incumbent Keith Farrington.