Fairleigh Dickinson University's PublicMind poll found that 60 percent of respondents oppose granting a tax incentive worth up to $350 million to the Revel casino project.
If the application to the state Economic Development Authority is approved, the casino would be reimbursed three-fourths of its sales and room taxes for 20 years.
Revel is seen by many as Atlantic City's best hope of fighting off competition from slots parlors in neighboring states, many of which will soon offer table games that will directly compete with the shore resort.
About 27 percent of respondents favor granting the tax break.
"The scale and targeted nature of these tax incentives is completely new," said Donald Hoover, a professor in FDU's International School of Hospitality and Tourism Management and a former casino executive. "While New Jersey and Atlantic City have offered incentives to particular casinos, they've never been anywhere near this large."
The fact that Wall Street giant Morgan Stanley is a key backer of the casino project also figured into the responses.
Voters were given a choice between the supporters' position that providing "sales and property tax rebates will allow the casino project to go forward and create thousands of jobs in a struggling economy" and an oppositional statement that "the tax rebates shouldn't be given because they amount to a bailout of the Wall Street firm Morgan Stanley, a key backer of the project."
"This is not a good economic climate in which to mix Wall Street with questions of tax incentives for big companies," Hoover said. "But it does make sense to try to make Atlantic City more competitive with other gaming destinations, and to keep the development going."
Developers of the half-finished casino are seeking financing to complete its interior. It could open in 2011, depending on when the money is secured.
The poll of 802 registered voters statewide was conducted by telephone from March 23 through Sunday and has a margin of error of plus or minus 3.5 percentage points.
