Starting Monday, Nassau homeowners are being hit with a new tax on home heating so the county can help plug its $100 million budget gap.

The 2.5 percent tax covers all energy sources including electric, gas, oil, coal, propane and firewood. Lawmakers hope to raise $18 million in the next six months and $39 million in a year.

Democrats approved the tax along party lines with their 10-9 majority in February. County Executive Tom Suozzi originally proposed the measure. Republicans say they are launching a petition drive to force a repeal of the tax.

"It?s an unfair, regressive tax, unwarranted tax,? says Minority Leader Leg. Peter Schmitt (R-Massapequa).

Schmitt says instead of levying a heating tax on homeowners, Suozzi should start by cutting his workforce down and making the county work more efficiently.

Democrats say such a tax was a last resort given the economic crisis.

?It took a financial crisis of seismic proportions for us to even consider this,? Presiding Officer Diane Yatauro (D-Glen Cove). ?I challenge Mr. Schmitt to propose one viable suggestion which will help the county address our financial shortfall."

Suffolk already has a home energy tax. The state is charging an additional utility tax to help solve its own budget problems. Long Island Power Authority says it is trying to absorb a portion of that cost, while National Grid says it is passing that tax along to its customers.