Senate President Beth Edmonds says she doesn’t want the Legislature to rush into a tax-relief plan until all the parties involved have their say and are convinced that what’s proposed is doable.

“I think everything has to be looked at and then narrow it so we can accomplish something,” she said. “We sometimes try to do things that can’t be done. We have to see what’s possible to do and what will get the average citizen to see they’ve gotten some relief.”

Edmonds was responding to a suggestion from some that the first order of business for the new Legislature should be the creation of a special committee on tax reform to address voter anger expressed during the Taxpayer Bills of Rights campaign. That proposal was defeated in a 54 to 46 percent vote on Nov. 7.

A similar special committee was set up in 2005 after the so-called Palesky tax cap was defeated at the polls. It created what’s known as LD1, which promised property tax relief by increasing state aid for education.

“I think we need to do something at the beginning of session, but I’m not willing to rush in without everybody being involved. There’s a lot of players,” she said.

And everything is on the table.

“Clearly, the property tax has to be dealt with in some way that addresses the needs of people, whose homes are being valued outside their ability to pay,” she said. The income tax brackets also need to be looked at along with the possible broadening of the sales tax.

Asked if any tax reform would include a so-called “revenue neutral” result, Edmonds said she couldn’t say that with certainty. “That’s what we’re aiming for, but I’m not going to sign any promises,” she said, calling that “an unrealistic and naA? ?ve thing for me to do,” until the numbers are reviewed.

“If this were easy, we would have done it a long time ago,” she said. “I get very frustrated with how people think this is some simple thing that people are reluctant to do.”

Edmonds will be presiding over a Senate where Democrats hold only a 1-vote lead. The Democratic majority is much greater in the House – 89 to 60 with two independents based on the latest count – but it takes both chambers to pass legislation, so compromise is likely.

Sen. Richard Rosen of Bucksport, the new assistant minority leader, said he would like to see a tax-relief plan that incorporates some of the good elements of the Taxpayer Bill of Rights, which was largely rejected because it was too far-reaching.

“I expect to see elements of the TABOR proposal make up part of the discussion around tax reform,” Rosen said, particularly “strong and effective limits on the growth of spending, starting at the state level.”

Gov. John Baldacci has said he will push a plan to cap increases in property value assessments for Mainers on their primary residences. He also wants to assure that 90 percent of increased aid to education goes to property tax relief. Both proposals were reviewed by the last Legislature, but went nowhere.