Linda Green does a disservice to the homeowners of the 11th Legislative District, which she hopes to represent, in her recent mailing on reassessment.

In the first place, she's a little late in her promise to "say no" to reassessment. The legislature she hopes to join voted on March 16 to make reassessment of homes a reality. The vote was 14 to 4, and the result of the vote was to terminate the suit brought against the county by the Nassau Chapter of the American Civil Liberties Union. Had the suit not been ended, it would have cost at least $1 million in court costs, for which all Nassau taxpayers would pay higher taxes. And the court would have ordered reassessment, taking all control away from the county. This would probably have caused the rating agencies to drop our already low credit ratings, probably to junk bond status.

Green's greater sin, I feel, is scaring local homeowners unnecessarily on how hard they will be hit after reassessment. It really shouldn't be that bad. The greatest share of property tax, about two-thirds, goes to the school district. In the 11 L.D. school districts, the under-assessed greatly outnumber the over-assessed so that the many will be asked to compensate for the extra burden of the few. There should, therefore, be little change in most people's school taxes.

As for other property taxes, the county's represent only about 19 percent of the tax bill. In addition, many of the homes in the 11 L.D. are in villages, which provide many of the services provided by the county and by the Town of North Hempstead. These homeowners will see a relatively small change in their county and town tax bills as well.

All homeowners are eligible for the new STAR program, which will lower every participant's property taxes. For low-income homeowners whose taxes rise unduly, New York State offers exemptions. And seniors' and veterans' exemptions will not change with reassessment. Instead of defying an accomplished fact, Ms. Green should be thinking of ways to soften the blow for those few homeowners whose taxes might greatly increase and who would receive insufficient help from existing state programs.

There is no longer any good reason not to reassess, if, indeed, there ever was. Someone who wants to be a lawmaker should be thinking in terms of how best to implement the law, not how to break it.

Phoebe Goodman

Executive Director

Nassau Citizens Budget Committee