Dear Editor: Mayor Schundler is now blaming the state for our potholes. He said the state refused to approve capital improvement funds because the city is over its debt. However, the city, not the state, approves tax abatements. Without those abatements, the city’s ratable base would increase allowing the city to expand its bonding debt. Under Schundler the ratable base has fallen over $1 billion. As much as $500 million in new waterfront construction receive tax abatements at each council meeting. This real estate wealth is not added to our city’s taxable structure. Yvonne Balcer