Sinn Fein wants to abolish the property tax and instead introduce a tax on second homes.
The party says family homes, many of which are heavily indebted, should not be taxed.
The property tax brings in €445m and the loss of that money would be offset by a 3rd income tax rate on those earning more than €100,000.
Finance spokesperson Pearse Doherty says Sinn Fein is the only party with an alternative budget.
He said: "There is a commitment in this budget to put money back in their pockets and one of them is to get rid of the family home tax.
"It is not based on ability to pay, it is not based on income, it is based on the fact that you have a roof above your head."