Virginia Gov. L. Douglas Wilder said yesterday that the state's revenue shortfall has reached $150 million -- $50 million more than just a month ago -- and warned that local governments could be targeted for new funding cuts.

Many Northern Virginia officials, who already have been affected by budget problems in Richmond, said such cuts could force them to reduce services and spending in such areas as education, health care and law enforcement.

They said new rounds of cuts would also wreak havoc on their financial planning because most local government and school systems have already approved their budgets for this year.

"How can we plan if the state keeps jerking us around?" asked Terrence Spellane, vice chairman of the Prince William Board of County Supervisors. "People don't understand when the state cuts funds. Then it's the county supervisors that people yell at . . . . I'm going to start catching heat."

According to recent estimates, Northern Virginia has already lost about $25 million in state aid for the budget year that began July 1. In Alexandria, that translated into almost a 10 percent cut in state funds, or a $4.2 million shortfall.

"We got clobbered," said Alexandria Mayor James P. Moran Jr., noting that almost $2 million in state aid was cut from the $73 million school budget. "We have reached the end of the line in being able to absorb it, and I don't know what we're going to do."

Wilder's announcement marked the fourth time this year that the state has increased the size of the deficit for fiscal year 1990, which ended June 30.

The state earlier resolved a projected $250 million shortfall by cutting funding to state agencies across the board but new revenue estimates have created an additional $150 million shortfall for the fiscal year. The shortfalls have occurred because the state did not accurately estimate the impact of changes in state and federal tax codes, budget officials said. As a result, they said, tax collections have been lower than expected.

State officials say they will address the $150 million deficit with various surpluses, but said collections for the new fiscal year also are likely to be lower than expected, and as a result, aid to localities may be reduced.

Wilder, in a news conference in Richmond, said he was "mindful of the fact that certain localities have already undertaken certain contracts, hirings in school and certain other things . . . . You look at those things obviously with a view toward hoping that you don't have to cut."

Uncertainty over when and how much state funding to schools could be cut is creating problems for Prince William, where more than a third of the $231.8 million operating fund for this year comes from the state.

"Our biggest difficulty is we're hiring teachers based on projected student populations, and that's our biggest expense," said David Cline, budget director for the school division. "The longer they wait {to make cuts}, the more difficult it is for us."

Additional cuts in state aid "would mean significant reductions in services because we haven't got the money to replace it," said Arlington County Manager Anton S. Gardner. He said the county has already lost $5 million in state funding this year.

Those complaints were echoed by officials throughout the region. Loudoun County officials said $2.5 million -- almost 10 percent -- has already been cut in state aid to schools. Fairfax County is suing Virginia because the state paid to hire 47 deputy sheriffs last year, then cut $891,000 from Fairfax's state aid to pay their salaries this year.

Steering away from the dreaded T word -- for taxes -- Gardner said in a deadpan, "Someone has got to recognize that the amount of state revenue coming in needs an infusion."

Wilder repeated yesterday that he wanted to deal with shortfalls by cutting spending, not increasing taxes. "Everything is on the table except a tax increase," he said.

Wilder and the General Assembly established a $200 million "rainy day" fund this year that could help reduce future deficits, but the governor has said he would like to hold that fund for unforeseen fiscal problems.

Many local officials complained that they can no longer afford to make up for state cuts with local funding. "What they don't fund, we reduce," said Fairfax Supervisor Thomas M. Davis III. "The blood's on their hands."

Some legislators favor dealing with potential shortfalls this year by further delaying the return of recordation taxes to localities, which is sure to anger Northern Virginia officials.

Proceeds from the recordation tax -- a fee collected at local courthouses when land titles are filed and sent to the state treasury -- are supposed to be returned to jurisdictions beginning Jan. 1. Delaying that for six months would save the state $20 million this year. But Northern Virginia localities would lose $10 million targeted for transportation work.

The tax originally was scheduled to be sent to localities beginning July 1, and has already been delayed once by the General Assembly. That action angered many of the region's legislators, who said the delay violated an agreement they had made two sessions ago to support widening Route 58 along the state's southern border in exchange for the return of the recordation tax.

"We were being great hearts about Route 58 and we continue to feel a duty to improve economic conditions in the state's rural Southwest area, but . . . we're getting screwed," said state Sen. Clive L. DuVal 2d (D-McLean), dean of the region's delegation to Richmond.

As long as the economic downturn continues, many said they expect the state's rural legislators to turn to wealthier urban areas, especially Northern Virginia, to fund shortfalls.

"I think we've got to be very clever in putting factors into funding formulas {which dictate levels of state aid} that actually reflect what we're about," said Del. Leslie L. Byrne (D-Fairfax), a member of the House Finance Committee.

"We may be well-off and have high average incomes, but we are also coming to the point where we can't ask our citizens to do much more, and that's got to be figured in."