Republican Sen. Mark Grisanti latest TV ad accuses his Democratic opponent Mike Amodeo of opposing the 2011 law that caps property tax increases that was championed by Gov. Andrew Cuomo.

In the ad, the popular Democratic governor is referred to four times over 30 seconds, while Grisanti’s campaign claims Amodeo wants to repeal the cap.

Indeed, the 30-second spot not only criticizes the Democratic candidate, but lauds the Democratic governor’s fiscal agenda, including the Tier Six pension plan that passed in March.

“Now Albany special interests are striking back spending millions to elect politicians like Mike Amodeo who are opposed to Governor Cuomo’s property-tax cap,” the ad says.

The “special interests” are likely the New York State United Teachers Union, which endorsed Amodeo, though there is no sign that the organization is spending “millions” on Amodeo’s behalf (they pouring at least $750,000 into battleground districts like Monroe, Westchester and Queens).

Amodeo says he would not have voted for the Tier Six pension plan that passed in March (Senate Democrats walked out of the chamber before a vote was held on Tier Six, ostensibly in protest over the redistricting bill).

Amodeo told The Buffalo News that the cap is a “starting point.” I can’t find any references to Amodeo saying he’s actually against the cap.

“It has stopped the bleeding. It has eased the burden on taxpayers, but we need to make it better,” he told Tom Precious, saying that he’s concerned about mandate relief and the 60 percent override feature.

H/t Politics on the Hudson for getting on this one.