Assemblyman Mike Fitzpatrick's "Property Tax Protection Plan" addresses this multi-faceted problem head on. At its core is a cap limiting school tax increases to the lower of 4% or inflation. Massachusetts and, more recently, New Jersey, have successfully implemented such a cap. Even the governor indicated interest. For those fearing 4%, the cap can be overturned via majority vote, while excepting spending for capital projects and student population growth. The end result is an increase north of 4% and an unintended windfall. Responsibility for funding state mandates would boomerang back to Albany lawmakers. Since mandated items would surely remain an integral part of any curriculum, mandates would evolve into additional state aid. Fitzpatrick's plan empowers smaller districts to pool medical insurance, which reduces cost without sacrificing coverage. A smart detour has the state providing sophisticated data-mining software to detect Medicaid waste and fraud. (Medicaid is the counties' second highest tax burden.)