HOT SPRINGS - Virginia Republicans turned their attention to the 2005 elections Saturday, with likely gubernatorial nominee Jerry Kilgore telling party activists that he will wage a campaign of "conservative vision" that emphasizes public safety, limited government and low taxes.

In a luncheon speech at the GOP's annual retreat, Kilgore effectively fired the first shots of the campaign for governor, drawing distinctions between himself and his probable Democratic opponent, Lt. Gov. Tim Kaine, on taxes, the death penalty and social issues. Kilgore, the attorney general, was especially critical of tax increases passed by the Republican-run General Assembly this year with the support of Kaine and Gov. Mark Warner.

Kilgore said a projected budget surplus of $1 billion further validates his opposition to the tax increases, which will generate at least $1.3 billion in new revenue in the current two-year budget cycle. He also took aim at Warner's characterization of the tax package as reform legislation.

"A tax increase is not tax reform," Kilgore said. "Just because you dump some sand in your front yard doesn't mean you live at the beach."

Kilgore also went after Kaine, calling him "John Kerry with a Richmond address" and declaring that Kaine "believes the taxpayers of Virginia still haven't paid enough."

"Last session, Tim Kaine and many others argued for higher taxes and a larger state government," said Kilgore, adding that he "stood on the side of those who believe government ought to look for new ways instead of constantly clamoring for even greater means."

Kaine defended his support of the tax package Saturday, saying it enabled the state to preserve its AAA bond rating and make overdue investments in schools and other essential services. He described Kilgore as "a bond-rating wrecking crew trying to stop us."

"They [Kilgore's campaign] clearly want to return Virginia to the Gilmore era of partisanship and fiscal irresponsibility," Kaine said.

The tax debate that divided Republican lawmakers earlier this year remained on the minds of party activists Saturday. The party's governing body passed a resolution calling for most of the projected surplus to be returned to taxpayers.

House Majority Leader Morgan Griffith, R-Salem, supported the resolution. But he said the idea wouldn't go far in the legislature next year because of likely opposition in the GOP-controlled Senate.

The Republicans' retreat at The Homestead resort had the flavor of a miniconvention, and the turnout far exceeded the expectations of party leaders. More than 600 Republicans registered for the event, which was highlighted by Kilgore's speech and straw polls for GOP candidates seeking other statewide offices.

Hanover County Sen. Bill Bolling and Virginia Beach Del. Bob McDonnell won the early tests in their campaigns to join Kilgore on the ticket. Bolling is running for lieutenant governor, and McDonnell hopes to succeed Kilgore as attorney general.

A June 14 primary will determine the nominees. The straw polls merely gave declared candidates an opportunity to showcase their campaigns for the party activists who registered for the retreat.

Bolling, offering himself as a consistent conservative on fiscal and social issues, won more than 50 percent of the 438 ballots cast for lieutenant governor.

Prince William County Board of Supervisors Chairman Sean Connaughton finished second with 35 percent, while Leesburg Del. Joe May and Fairfax County lawyer Gil Davis split the remaining votes.

The already crowded field for lieutenant governor may expand in a few weeks. Sen. Emmett Hanger, R-Augusta County, said Saturday that he plans to get into the race and will eagerly defend his support for the tax increases that Kilgore roundly criticized.

McDonnell, a veteran legislator, won 78 percent of the votes in his straw poll contest with Richmond lawyer Steve Baril, who is touting himself as a political outsider.