Here's how the tax proposal by lieutenant governor candidate Del. Viola O. Baskerville (D-Richmond) compares with those offered by gubernatorial candidates Timothy M. Kaine (D) and Jerry W. Kilgore (R).

Baskerville Focuses on homeowners and small-business owners she says are most in need, including seniors and the disabled. Would encourage localities to offer the full exemption allowed for senior citizens and the disabled, expand the exemption for senior citizens and the disabled to include those whose yearly income is less than $75,000 and net worth is less than $350,000, authorize localities to raise exemptions to keep up with inflation, grant temporary tax abatements for additions and renovations and stop unfunded mandates.

Kilgore Would cap all home assessment increases at 5 percent per year unless the property is sold or improved. Local governments could continue to raise tax rates. Would allow Virginians to vote on any increase in the sales, gas or income taxes, create a commission to analyze the effectiveness of every governmental program and identify wasteful regulations. Yesterday, Kilgore added provisions to his plan, including a suggestion that courts give preference to property owners when they appeal assessment increases greater than 20 percent.

Kaine Would allow local governments to exempt as much as 20 percent of a farm's or home's assessment from the tax. Would grant temporary tax abatements for renovations and fully fund the state's share of K through 12 education to reduce pressure on local real estate taxes. He would veto programs that would cost localities extra money unless the legislature provides funds.