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Nassau County should move forward with a plan to tax cigarettes, but first it will need a reluctant Albany's permission. That's why it's smart of Nassau Legislature Presiding Officer Judy Jacobs to make getting approval a regional effort. Not only does that give downstate municipalities more muscle to achieve their goal during the State Legislature's next session, it also could ensure that no county loses tax revenue because its prices are higher than its neighbor's.

At a recent forum held by Jacobs, representatives from Suffolk, Westchester, Rockland and New York City expressed willingness to work together for a state law giving counties the option to impose such a tax. Unfortunately, there was little consensus on how much the tax should be. Without an agreement on a set amount, this effort will go up in flames.

The city already levies a $1.50 tax on a pack of smokes, but lost a recent bid in Albany to raise that to $2. That's because the state, which also takes in $1.50 a pack in taxes, wants the revenue stream for itself. The city, which is losing sales because smokers are buying elsewhere, wants a $2 tax in the downstate region. Jacobs is considering a $1-a-pack county tax, estimated to bring in $50 million a year, while Suffolk County Executive Steve Levy wants the ability to tax but isn't committed to using it.

A cigarette tax is the one sin tax that seems to reduce demand, especially among young teens, according to some studies. Should that happen here, all the better. While there is a public policy facade being put on this debate, Nassau's real motivation is to avoid a property-tax hike next year, when legislators are up for re-election. Eventually the county will have to face the need for a property-tax increase, if it can't get a cigarette tax or if it refuses to cut spending. And, remember, if a cigarette tax were to achieve its goal, there would be fewer packs to tax - and the need to target another sin.