On Tuesday, the much-anticipated report by the state Commission on Property Tax Relief, chaired by Nassau County Executive Thomas R. Suozzi, will be released. The commission's mandate is to make recommendations on how to help the overburdened local property taxpayer. Yet, the special interest vultures are already circling to pounce on the report.

The commission, originally formed by former Gov. Eliot Spitzer, who appointed his former primary opponent, was re-approved by his successor, Gov. David Paterson. The six member panel, which includes former Onondaga County Executive Nicholas Pirro, has been holding hearings across the state to look at the issue of how to reduce local property taxes - something that has been long over due.

While the report of the commission is said to be a work in progress, there seem to be three general areas where it will make recommendations. The first is a property tax cap, which already has school officials and teacher organizations in a tizzy. The second, and more complicated recommendation, may be a “property tax circuit breaker.” Oversimplified, such a proposal would “shut off” the property tax liability of an individual or household when it hits a certain percentage of their income. The last recommendations will likely look at expensive unfunded mandates of the state on localities.

The original intent was to have the Legislature approve some if not all of the recommendations, to reduce the local tax burden, this year. Yet, as the commission releases its report, the Legislature will be in Albany for much less than 20 days. A quickly turning calendar may prevent action. More importantly, there are those who are ready to slice into the yet to be released recommendations and hope that they die a death of a thousand cuts.

Local officials want relief, but they want to keep their autonomy as elected and appointed leaders, when it comes to spending and taxation. You might not be able to have one without the other with the Suozzi Report.

For example, with an estimated 70 percent of all property taxes paying for education in New York, if Albany is willing to take a bigger responsibility (i.e. share) for the cost of local education, it is hard to see how they will not want to cap the level of spending in each locality in exchange to provide local relief - that educators, school boards and teachers' unions are already indicating they will fight. They will likely win in a war of attrition. While local legislators will say they support the ideas behind the report, they are less than likely going to oppose one of the largest funders of campaigns in this state - the United Teachers union.

Cosentino is a former mayor of Auburn and can be contacted at cozguytho@aol.com