This Tuesday, residents of Elmont, Franklin Square and West Hempstead, along with taxpayers across Nassau County, will vote on whether to approve school districts' expenditures for the 2001-2002 school year.

In the Elmont Union Free School District, residents will vote on whether to approve a $42,914,663 budget that reflects an average increase of $0.98 per $100 of assessed valuation. Also, an additional $1.01 per $100 of assessed valuation will be needed to make the first payment on a bond and its start-up costs that was passed a few years ago to build additions onto all of the schools in the district. Start-up costs included increased costs for such items as fuel and electricity since the district's buildings will be larger.

The total increase in the tax rate, therefore, will be $1.99 per $100 of assessed valuation. Voters already approved the $1.01 increase when the bond was approved. However, assistant to the superintendent for business and personnel Jeff Carlson said the figure still has to be a part of the budget.

Knowing the district would be making the first repayment on the bond, the board kept its regular budget increase to a minimum at $0.98, Carlson said.

The Elmont School District's budget increases have been modest in recent years. Consider that for the 1999-2000 school year, the district had the lowest cost per pupil at $6,329 in Nassau County.

The Sewanhaka Central High School District, which is comprised of Sewanhaka High School and Floral Park Memorial High School in Floral Park, H. Frank Carey High School in Franklin Square, New Hyde Park Memorial High School in New Hyde Park and Elmont Memorial High School in Elmont, has put forth a budget of $97,355,300 of which $75,480,330 will be raised by taxes, a 7.6 percent increase.

The tax rate will, therefore, increase by $1.88 per $100 of assessed valuation, an 8.1 percent increase. The district cited a projected 5 percent enrollment increase, from 7,813 students to 8,163, and a regional cost of living increase of 3.5 percent as factors affecting the district's tax increase.

An average homeowner whose home is assessed at $5,000 will pay an additional $94 per year.

According to the district, there are major initiatives funded by the proposal including:

* Academic intervention services for students needing additional help to meet state standards.

* 20 additional teaching positions to serve 350 more students

* A 10-13 percent in hospitalization premiums

* Increased transportation

* Capital projects including science room renovations at Elmont Memorial, H. Frank Carey and Sewanhaka High Schools, bleacher replacement at Sewanhaka High School, roof replacement at Floral Park Memorial and New Hyde Park Memorial and upgrading electrical services at Elmont Memorial and Floral Park Memorial.

* Major capital projects that will provide much needed space for additional students in Elmont by relocating central district offices from Elmont Memorial High School to a site on the campus of Sewanhaka High School and converting the vacated space to classrooms.

In the Franklin Square Union Free School District, the proposed 2001-2002 budget includes $21,437,633 in expenditures as opposed to $20,228,604, an increase of 5.98 percent.

Out of that $21,437,633, $14,980,854 will be raised by taxes, a 5.08 percent increase from 2000-2001. The increase from the 2000-2001 budget amounts to an estimated $1.34 per $100 of assessed valuation. The average Franklin Square homeowner whose home is assessed at between $4,500 and $5,000, the increase amounts to between $60 and $67 for the year.

At the West Hempstead School District, the proposed 2001-2002 budget reflects a 4.81 percent increase from the 2000-2001 budget. Expenditures for the 2001-2002 budget amount to $35,674,378 whereas last year, they were $34,037,189. The tax rate, if the budget is approved, will go from 58.48 per $100 of assessed valuation to 62.58 per $100 of assessed valuation. The increase in the tax rate, therefore, would be $4.10 per $100 of assessed valuation or a 7.01 percent increase from the 2000-2001 budget.

If the budget passes, the West Hempstead School District will implement a full-day kindergarten program, said Director of Business Christine Grucci.

For residents of the Elmont School District, polls are open from 6 a.m. to 9 p.m. in all of the elementary schools - Alden Terrace, Clara H. Carlson, Covert Avenue, Dutch Broadway, Gotham Avenue and Stewart Manor. While voting for the Elmont School District budget, voters will also vote on whether to approve the Sewanhaka Central High School District budget.

Residents of the Franklin Square School District can vote on the budget from 9 a.m. to 9 p.m. on Tuesday at either the Washington Street School, John Street School and Polk Street School. When voting for the elementary school budget, residents will also vote for the Sewanhaka Central High School budget.

Residents of the West Hempstead School District can vote on the budget on Tuesday, from noon to 10 p.m. at the West Hempstead Middle School gymnasium.