The Citizens Budget Commission recently looked at the option of expanding New York’s existing circuit breaker program to provide targeted relief to the neediest taxpayers as background for a forum on local tax relief convened on December 6, 2007. The full background paper for the forum, Local Taxes in New York: Easing the Burden, is available at www.cbcny.org. Based on that review of options the following points can be highlighted:

1. Circuit breakers are common.
2. New York's circuit breaker needs reform.
3. The poorly crafted School Tax Relief Program (STAR) would work better as a circuit breaker.