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a shock, said Michael Fratanponi, senior director of single family research and economics at the Mortgage Bankers Association. ``That's going to really bite,'' he said. Rising expenses send some homeowners borrowing from themselves to cover costs. But are borrowers burrowing direct loan form over their heads? Mortgage broker Teresa Simmons says the rising popularity of the second mortgage stems from customers clinging to rates they locked in when they capitalized on their first mortgages. "The second mortgage product is probably going to become more active direct loan form the marketplace because people aren`t going to be so willing to give up those direct loan form nor should they be, to get additional money and access the equity in their home," Simmons says. "They should take a look at the second mortgage products that are out there before they sacrifice those good rates that they`ve obtained." Nine tax experts, tasked with developing simpler and fairer tax laws, concluded that the deduction does more for wealthier taxpayers than for people struggling to buy a direct loan form But mortgage bankers and real estate agents see irreparas chief economist. "Everyone, whether you use the mortgage interest deduction or not, the direct loan form goes down. You've just reduced the retirement nest egg for everyone." The current tax break lets homeowners deduct interest paid during the year on a mortgage up to $1 million and a home equity loan worth up to $100,000. Homeowners also benefit from breaks that let taxpayers direct loan form state and local property taxes from the federal bill. People often resort to "Balance Transfer", a facility provided by Credit Card companies. This is highly