The Nassau County Legislature passed a 2002 budget early Tuesday morning that calls for a 15 percent tax increase for homeowners of Nassau County as well as some spending cuts to close a $33 million structural deficiency recognized by the Nassau Interim Finance Authority in the original budget passed by the legislature.

The budget passed by the Democratic majority of the legislature calls for the tax increase that will figure to be $150 for the average home in Nassau County.

In addition to the tax increase, the plan also calls for savings through spending cuts such as $800,000 in cuts to the county's public works department and $7.1 million is savings made through concessions by the police department that calls for the cancellation of the 2002 police academy class and a reduction in overtime costs through better management of personnel.

The budget plan also calls for a partial tax exemption for Nassau's volunteer firefighters and increased compensation for reservists currently serving in the war effort.

With the budget plan now passed by the legislature, Nassau County Executive Thomas Gulotta now has to review it. He has until Dec. 7 to veto any part of the plan. The county executive can line veto items in the budget including the 15 percent tax increase.

A spokesman for the Democratic majority of the legislature said the caucus is hoping Gulotta will do the right thing by not vetoing the plan so that Nassau can avoid a takeover by the state.

However, history suggests Gulotta will veto the tax increase. Last year, the Democratic majority passed a budget that included a 15 percent tax increase. However, Gulotta vetoed the increase and the Republican caucus of the legislature failed to provide the three votes necessary to override the vetoes.

Contacted on Tuesday afternoon, Gulotta said he had not seen the budget so could not comment on the specifics. However, his comments regarding the 15 percent tax increase further suggest that he will veto that portion of the budget. "Our residents suffered deeply as a result of the World Trade Center terrorist attack both financially and personally. We should not be doing anything that would increase that suffering or impose an unwarranted tax increase at this time," he said.

Nassau could witness the same scenario this year. If it does, other means to close the $33 million structural deficiency in the budget would have to be proposed or the county faces a takeover by NIFA. Gulotta said he would review the budget with the financial interests of the taxpayers in mind. "Our goal will be to look over that budget in great detail and find those areas of spending that may not be necessary in terms of providing essential services," he said.

Gulotta said by going through the budget and eliminating spending items that may not be necessary, the tax rate can be brought down. "The end result will be a balanced budget we can present to NIFA," he added.

With the 15 percent tax increase, the Democratic majority of the legislature believes it will provide Nassau with a balanced budget. County Executive-elect Tom Suozzi will soon be inheriting the situation and the Democratic caucus wants him to begin his tenure on solid ground.

"It's imperative that the legislature approves a solidly balanced budget that meets NIFA's scrutiny and is passed by the current county executive," Suozzi said.