November 17, 1991

SHARP contrasts are emerging in how Nassau and Suffolk Counties are going about the wrenching job of adopting budgets for next year, as the dismal economy continues to dictate the agendas. In Suffolk, the Republicans in control of the Legislature attacked the $1.4 billion budget that County Executive Patrick G. Halpin proposed in September. They contended that the spending plan concealed a deficit of as much as $60 million and made it an issue in the election in which Mr. Halpin was ousted. The budget was a phony attempt by Mr. Halpin to appear to hold the line on property taxes in an election year, the Republicans said.

With the economy mired in recession and incumbents running scared, tax cut fever is once again loose on the land. But recent history offers little reason to believe this latest rush to placate voters will yield enduring tax relief. A decade after property tax revolts in a dozen states and the across-the- board tax cuts of the Reagan era, the percentage of income that Americans pay in taxes is back to a postwar peak. Only the very richest, and perhaps the poorest, have remained a step ahead of the tax collector.

EVEN on a sunny autumn day the maximum-security Federal Detention Center in Hartford makes an ominous first impression. Peering out from behind 12-foot-high metal gates topped with razor wire, guards in dark sunglasses greet any approaching car as potential trouble. "What is your business here?" a guard asked through the gate that separates the detention center's grounds from a bumpy road leading to a nearby post office. "What is the nature of your visit?"

Winter can be tough on budget-conscious homeowners trying to keep their properties in good shape. But this winter low- and moderate- income households have a helping hand in Neighborhood Housing Services of New York. The private, nonprofit organization is offering low-interest loans of up to $5,500 for emergency repairs, like new furnaces or roofs, to qualified homeowners. N.H.S. has made loans of this kind before to owners in specific neighborhoods, like Bedford-Stuyvesant. Now, for the first time, the organization, a consortium of banks, government agencies, community organizations and foundations, is extending the loans to homeowners throughout the city.

Raymond J. Beech knew that 1449 Lexington Avenue, where Beech Associates had an office, was unsightly. A 1955 renovation left it a stark slab of blue and white tile at the end of a row of brownstones at 94th Street. But Mr. Beech didn't know the building was in trouble until the Federal Bankruptcy Court directed him to stop paying rent to his landlord. Rather than walking away, Mr. Beech bought the property in 1989. One goal was to use the building as a showcase for his design and contracting firm, which specializes in co-op and brownstone renovations. He covered the tile with a stucco-like material that has been scored to resemble limestone. He rebuilt the rear garden. He recreated a two-story window bay, using mahogany. He added lintels and mullioned windows. A new cornice is yet to come but the project has already won the neighbors' approval.