by James T. Madore

ALBANY – Release of a much-anticipated report from the state commission studying how to ease the property tax burden was delayed yesterday until June 3, but officials said it was still likely to embrace a cap on tax hikes and linking bills to the ability to pay.

Nassau County Executive Thomas Suozzi, who is chairman of the Commission on Property Tax Relief, blamed the postponement on a “host of factors,” including Gov. David A. Paterson’s call for belt-tightening because of the recession, the crowded schedules of commissioners and Paterson, and the Memorial Day holiday.

The report was to have been made public Thursday, which was a week later than mandated by the executive order creating the commission. The first postponement was at the behest of school boards nervous about today’s budget votes.

The six commissioners had been given a draft copy of the report Friday and had until noon today to make changes. The report recommends capping school property-tax increases, and limiting payments for low and middle-income homeowners.

“There’s a lot of support on the commission for a tax cap,” said adviser Elizabeth Lynam of the Citizens Budget Commission. “There’s also an understanding of the linkage between a cap and circuit breaker, and that you need both to address the problem.”

Lynam and Suozzi declined to provide details of the report. But a source familiar with the draft copy said it calls for capping property-tax hikes at about 3 percent a year, though voters could override the limit.

Such a cap is in place in Massachusetts and has been blamed for school funding shortages and low academic performance. Educators, led by the powerful New York State United Teachers, oppose a tax cap, favoring what is called a circuit breaker.

The circuit breaker, which already exists in New York in a more modest form, would limit tax payments based on the ability to pay. Relief would be steered toward low and middle-income homeowners through tax credits instead of STAR rebate checks.

The Working Families Party, together with tax fairness advocates and 34 members of the Assembly, unveiled yesterday a circuit breaker costing $3.9 billion a year and paid for by increasing the personal income tax on millionaires.

“Nassau and Suffolk residents face an incredible burden of property taxes,” said Assemb. Thomas Alfano (R-North Valley Stream) “A fair and equitable solution needs to be found to this problem.”

Assemb. Steven Englebright (D-Setauket) agreed, saying the wealthy should pay more to fund education.

But Suozzi and Paterson dismissed raising taxes. “I don’t think it’s a good idea,” Suozzi said, noting the opposition of the GOP-controlled Senate.

Delaying the report could imperil the chances of lawmakers’ acting on the recommendations before the legislature ends its session June 23. But Suozzi insisted action could still be taken and the postponement wasn’t a sign of disagreement among commissioners.

“It’s not a matter of sitting on the report,” Suozzi said. “It’s a matter of putting it off … based on the fact there has been a very rapidly changing economic climate in New York State, the fact that the governor is a relatively new governor, the fact that Memorial Day weekend is coming up.”

Suozzi, in his second term as county executive, also said the commission wanted to take into account any budget cuts implemented by Paterson. Still, Suozzi doesn’t anticipate making major revisions to the group’s report.