3,798 -- That's the number of families on average that would be spared an onerous New York estate tax bill each year if Gov. Andrew M. Cuomo gets his way. Washington exempts $5.25 million from its tax, and doubles that amount for couples. The state's $1-million exemption means its tax hits middle-income homeowners, farmers and small-business owners. Cuomo wants to raise the state exemption to match the federal one, and cut the 16 percent tax rate to 10 percent. Taxpayers trying to hold on to family businesses and farms deserve the break.