As a retiree living in Montgomery County, I see a clear message in the editorial "How to Read the Linowes Report" {Dec. 6}: move out of Maryland before being socked with a new tax burden added to recent increased property tax assessments.

The commission's proposal to "simplify property tax systems" would basically set assessments every year at 100 percent of value, thereby opening a potential "windfall" to the county, which is already receiving larger revenues from recently reassessed homes. Montgomery County Executive Neal Potter has indicated that we face a mounting shortfall of $105 million and has warned that property taxes will rise above the rate of inflation, increasing the average tax bill by 24 percent.

Particularly objectionable in the Linowes Report recommendations is the proposed personal-property tax on automobiles. Such a burden would be unfair to residents living in areas of the county not served by Ride-On or Metro, who depend on private transportation. Perhaps the county could be given authority to rely on a vehicle registration tax to help finance its roadways.

I agree with our state senator, Howard A. Denis, who notes that the commission's proposed income tax changes would adversely affect middle-income earners and retirees in Montgomery County {op-ed, Dec. 6}. Finally, we feel that the Linowes Commission has opened a proverbial Pandora's box that could hinder, not help Maryland's fiscal reform. There is a limit on the tax burden that residents should be expected to bear during the recession. WILBUR E. HENRY JR. Bethesda