Some tax opponents say the state should instead tap a multibillion-dollar surplus in the state treasury - although no one yet knows the size of it.

But tax opponents say the increases constitute more evidence that state money will not end the drumbeat of higher property taxes.

In Maine, a veteran tax opponent, Mary Adams, is gathering signatures to put a spending cap on the ballot next year.

But tax opponents appeared to gain ground in State Senate elections.

Property-rights advocates, tax opponents and other conservatives say they will pursue efforts against the measure, among them a suit to ban it from the ballot.

Mr. Florio made several forays out of Trenton to meet tax opponents at small town diners.

And at least one hard-line income tax opponent lost his bid for re-election.

While some tax opponents want to replace it with an income tax, Mr. Gulotta did not propose an alternative, saying more study was needed.

Some tax opponents said that nobody testified because the hearing was held so early in the morning: at 7:30 a.m. on the Monday after the Thanksgiving weekend.

As could be expected, they are drawing criticism from tax opponents.