"It's kind of a disappointment, generally, that we don't see major changes," Senate Republican leader Joseph Bruno said of Spitzer's overall plan. "I believe the governor has missed addressing the real priorities of the people of New York state. The overburdened taxpayer wants relief. The governor doesn't address that."

Sen. Little reacts

State Sen. Betty Little (R-Queensbury) said the budget process will be a challenge.

"There is no doubt we are facing a very challenging budget cycle this year. The economic outlook is bleak, and we must grapple with a $4 billion projected deficit," Little said in a statement.

"I am concerned the governor's budget proposal does not do enough to address the No. 1 issue: property-tax relief. While I look forward to learning more about the tax commission the governor has proposed, the commission may not be able to offer recommendations quickly enough to make it into the new budget."

"We have clearly concerns about the executive budget," said Democratic Assembly Speaker Sheldon Silver. He said he is concerned about Spitzer's plan to delay some promised increases in school aid and for public universities.

In most years, the Legislature adds about $1 billion to the governor's proposal. The deadline for the Legislature's adoption of a budget is the April 1 start of the fiscal year.

Lawmakers will have support from the powerful public employees unions.

"In tough economic times, there's an understandable inclination to cut back on investment," said New York State United Teachers union President Richard C. Iannuzzi. "But that's precisely when we need to move steadily forward, investing in education as the engine to the state's economy and our children's future."

Spitzer's budget would:

Delay some of the subsidy to relieve local property taxes. Spitzer and the Legislature had promised to provide $1.8 billion in subsidies to schools, local governments and in rebate checks to taxpayers. But on Tuesday, Spitzer proposed $1.25 billion, with 40 percent more directed to senior citizens. The state now subsidizes local school and government taxes with about $5 billion a year, but Spitzer is calling for a cap on local taxes because he's dissatisfied with local efforts to curb spending.

Exact a 2.5 percent cut in the growth of funding for state agencies, the State University of New York and the City University of New York. The reduction isn't a true cut, but a lower rate of increase.

Close facilities such as underused prisons, and reduce energy costs.

Save $980 million in health care by encouraging more preventive care and primary care through the state reimbursement system, and reducing reimbursement for avoidable treatment now done in hospital emergency rooms.

Raise $304.5 million by increasing 46 fees, including those on insurance policies to help pay for state police.