The "Tax Relief Triple Play" (S.8733 ), reflects the findings of County Executive Suozzi's report on property tax reform, and calls for the institution of a circuit breaker tax rebate that is tied to income, as well as a sensible cap on school spending. It also includes provisions for true unfunded mandate relief for schools and local governments.

"This is a plan that will provide real tax relief for overburdened Long Islanders and control spending, while balancing it with the need to provide the best-possible education for our students," Senator Johnson said. "I truly believe the Tax Relief Triple Play is what is needed to break the cycle of out-of-control property tax increases, help working families, and once again make living on Long Island attractive for our young people and sustainable for our seniors. I urge every member of the Senate and the Assembly to join us and pass this measure."

The plan has already gained withspread support within the 7th Senate District.

"The Tax Relief Triple Play acknowledges the incredibly heavy burden placed upon school districts by the many and varied unfunded state mandates and actually tries to address and, in the case of transportation, remedy them," Manhasset School Board President Cindy Cardinal said. "It is a giant step in the right direction."

The legislation, which is sponsored by Senator Johnson and Deputy Minority Leader Jeff Klein, calls for:

• Targeted Tax Rebates for Households with the Highest Property Taxes

A circuit breaker tax credit would provide targeted tax relief to households who pay more than a threshold percentage of their income on local property taxes.

For example, Long Island homeowners with a household income of up to $120,000 will have a rebate triggered if their property tax bill exceeds 6 percent of their income. The rebate will be for 70 percent of the difference.

This component will especially benefit seniors and those living on a fixed income. For example a senior living on a $40,000 fixed income with a total property tax bill of $9,595 (the average for the Town of North Hempstead) would be entitled to a $5,036.50 rebate. This legislation does not affect the Enhanced Senior STAR program.

• A Tax Levy Cap to Slow Annual Spending Growth

Under another leg of the plan, the amount of a school district levy could increase by up to the lesser of 4 percent of 120 percent of the annual increase in the consumer price index. Funding to support transportation, which is subject to fluctuating fuel prices and other variables, special education, which districts are required to fund by state and federal law, and capital construction expenditures, are exempt from the cap.

Communities are empowered to override the cap with a 55 percent majority of the vote. They could also choose to impose stricter tax levy limits with a 60 percent underride.

• State Mandate Relief to Reduce Financial Burden on Local Schools

To ensure that the tax levy cap does not deprive schools of the funding necessary to provide quality educational services, this legislation also gives relief from many of the mandates that contribute to rising costs.

This includes:

• Rolling back many existing paperwork and reporting mandates

• Revamping school bus guidelines based on actual ridership

Currently, the state mandates that every district has a seat on a school bus for every student, regardless of whether or not they take the bus. In many districts, the result is an inefficient transportation system that includes many half-filled buses that operate at a sustainable cost to the taxpayer. This legislation would allow districts to use their fleets at a greater efficiency and for less money.

• Placing strict limits on the imposition of any new state-initiated mandates

These mandates must contain detailed costs estimates and a funding source if implementation would cost more than $1 million statewide, or $10,000 to any district.

New state mandates would not be able to take effect in the middle of a school year, but would have to wait until they are funded in the next state budget.

• Encouraging greater cost containment through shared regional services

BOCES already reduces costs to their member districts by offering voluntary shared services ranging from instructional and non-instructional services to purchasing and administration.

New cost savings could be achieved through regional collective bargaining and regional health insurance trusts to purchase and administer employees' health insurance and workers compensation insurance.

Meryl Ben-Levy, vice president of the Roslyn school board and an opponent of a stand alone tax cap bill, said : "In a sharp contrast to the stand alone tax cap, The Tax Relief Triple Play bill is a shift in the current conversation that ties a tax cap measure to the real issues that drive increased spending---specifically increased costs. It is a good beginning and it is clear to me that Senator Johnson and Senator Klein understand the issues. They demonstrate courage and commitment in their willingness to begin an earnest dialogue to find a workable and lasting solution to the high property tax issue, while maintaining the high quality public schools that are the hallmark of our communities."

Nassau County Legislator Judi Bosworth (D-Great Neck) said, "As a county legislator and former Great Neck School Board President, I have heard from countless residents regarding the need for tax relief while maintaining quality services. Senator Johnson's proposal does just that and I am proud to stand behind his plan."_

Alan Cooper, a member of the New Hyde Park - Garden City Park School Board, said, "This is responsible and much-needed legislation that treats the taxpayers, and our schools, with equal respect. I encourage every member of the state Legislature to support Senator Johnson's Tax Relief Triple Play and fix what has become an unsustainable system."

Pat Foye, a former Port Washington School board member, said, "Senator Johnson and Senator Klein's bill will provide needed property tax relief around the State while balancing the goal of maintaining and enhancing excellence in our State's schools. By rolling back unnecessary state mandates and slowing annual spending growth, this bill will reduce the onerous property tax burden and free our schools from pointless mandates from bureaucrats in Albany. Finally, this bill is the product of listening to all stakeholders and if enacted will resolve the property tax issue in a way that works for all New Yorkers."