Officials in Albany and City Hall will be under pressure to cut taxes or increase spending as a result of record government revenues.

The state Department of Taxation and Finance amassed $6.83 billion in personal income tax receipts in April, making it the highest grossing collection month in state history. The cash collection was driven largely by capital gains and real estate sales.

The $6.83 billion the state collected is up from the $6.19 billion it collected last April.

Officials in Governor Pataki’s budget division say the collections are on target with estimates. But some politicians and lobbyists are calling for tax cuts or for the governor to plug the spending that he slashed from his budget.

“The Senate’s feeling is that it’s the taxpayer’s money and that it should be returned to them,” Mark Hansen, a spokesman for the state Senate majority leader, Joseph Bruno, said.

“With tax collections coming in so strong the governor should pass the property tax rebate and the cap on gas taxes,” Mr. Hansen said.

The state numbers come days after the federal Treasury Department announced that its April income tax collections of $315.1 billion were the second-highest one-month collection ever recorded.

A spokesman for the state department of taxation, Michael Bucci, attributed the high tax collections to an increase in the number of New Yorkers requesting to file their tax returns after the April 15 deadline.

State regulations require anyone who files for an extension to pay their estimated tax bill by April 15. Mr. Bucci said the increased number of extension requests stems from a greater number of real estate transactions that come with complicated paperwork and require more time to figure out.

“As a general trend, as the economy grows and people are paid more, you are going to see collections going up, assuming that tax rates stay the same,” Mr. Bucci said. “That’s basic economics.”

A fellow at the Manhattan Institute, Nicole Gelinas, said the state collections can be attributed to the effect of President Bush’s cuts in the tax rates. The capital gains tax rate cuts imposed by Mr. Bush and Congress at the federal level led to an increase in capital gains tax revenue at the federal level, and some of those gains likely carried over into New York’s personal income tax collections.

Much of the state boom can be traced back to its largest tax base: the city.

Earlier this month, when he presented his budget, Mayor Bloomberg announced that the city is expecting $521 million more in revenue this year than it had predicted just four months ago.

That windfall comes mostly from tax collections in three categories: real estate transactions, personal income, and general corporation taxes.

Including the new estimates, the city has a $3.4 billion surplus that Mr. Bloomberg is rolling into the coming fiscal year. An additional $2 billion will be stashed away over the next two years for a so-called “health care trust fund” that will be used to pay the medical costs of city retirees in the future.

The deputy research director at the Citizens Budget Commission, Elizabeth Lynam, said the revenue surges are significant because they leave lawmakers with more choices.

“It is significant because it materializes in the budget in the form of a surplus,” she said.

Both the governor, who is stepping down at the end of the year, and the mayor have made their fiscal priorities clear.

Mr. Pataki had proposed his own version of a property tax rebate that required counties to cap increases in their property taxes. He rejected the legislature’s proposed property tax rebates, saying they were fiscally irresponsible and unconstitutional. He has not yet made a decision on the gas tax cap.

Mr. Bloomberg meanwhile points to signs of a softening real estate market to make the case that the city’s revenues cannot be used for tax cuts or for increased spending because they are one-time revenues the city cannot rely on in the future.

He has also stressed that the city’s “uncontrollable expenses,” like pension and health care costs for public employees, are skyrocketing and need to be addressed.

His cautious approach has been praised by outside economists, but the city continues to increase its revenue estimates quarter after quarter.

Ms. Lynam said some of the city revenue comes from a mortgage recording tax that has collected more money as New Yorkers refinance out of adjustable rate mortgages that once were cheap but are now more expensive because of interest rate increases by the Federal Reserve.

The Democrats and Republicans running to replace Mr. Pataki all have their own proposals.

“The most important thing that the state can do is to reduce taxes, set aside money to pay down debt, and increase reserves,” a Republican candidate, John Faso, said. “The compunction of many will be to simply spend whatever money comes in.”

The president of the Greater New York Hospital Association, Kenneth Raske, said that the high April revenues would be a new point of exploration in fighting for restorations to the Medicaid program.

“The overall economy is very vibrant, but hospitals, nursing homes, and other health care facilities are taking a beating,” he said yesterday.