Baseball owners made the first movement on their key luxury-tax proposal since they gave it to players on Jan. 9, offering during Tuesday’s bargaining session to lower the percentage for a transitional period.

Owners also proposed to cut the percentage of money that the commissioner could unilaterally give to teams from baseball’s central fund, which currently is split equally to all teams.

When management first made the proposals, it asked for a 50 percent tax on the portions of payrolls above $98 million and for a $100 million annual discretionary fund. They offered Tuesday to not start at 50 percent and work their way up to that percentage, and to cut the discretionary fund to $85 million, one lawyer familiar with the talks said on the condition he not be identified.

Management also told the union that folding two teams for 2003 remains a priority, and that Montreal is still the No. 1 targeted team. They went through about six candidates for a second team, but did not identify any as more likely than others, the lawyers said.

The session also produced the first agreements of the talks, although on issues that are minor. The sides finalized language in the areas of the disabled list, exhibition games, the length of bus trips, hotels and days on option.

Owners want the luxury tax to slow the growth in player salaries, which have risen from an average of $1.12 million in 1996 to $2.38 million this year. They also want to vastly increase revenue sharing, which would take away money from the high-revenue clubs, presumably forcing them to lower payrolls.

Players, fearful owners will change economic rules after the World Series, have begun to think about possible dates for a strike, which would be baseball’s ninth work stoppage since 1972. August has been the time most mentioned as a strike date.

The union has still not decided whether to hold an executive board meeting on July 8, the day before the All-Star game. The sides are scheduled to meet June 19, 20, 26 and 27.