Without diving into much detail, Gov. Andrew Cuomo Tuesday morning in a radio interview projected there would be, a budget surplus “in essence” that would pave the way for a tax cut proposal next year.

At the same time, he also floated a trial balloon for the so-called “circuit-breaker” proposal for property tax increases.

“There will be what is in essence a surplus,” Cuomo said on WCNY’s The Capitol Pressroom with Susan Arbetter. “If we hold the line on spending.”

Cuomo has insisted for the past several weeks that the voluntary 2 percent cap on spending increases for the sate budget could yield extra revenue, which he wants to return to the taxpayers.

It is not completely where the tax cut proposal will go, but the governor is strongly indicating that he wants to again tackle property taxes in the coming legislative session.

“I now want to focus on the property tax again because it’s the highest tax in the state,” Cuomo said. “The property tax is a crusher, especially in the suburbs.”

To do so, he may seize on a long-discussed proposal that had been made as an alternative to the property tax cap: tying income to property tax increases.

The so-called circuit breaker solution is one the governor indicated he would be open to.

“The linkage to income makes sense to me,” Cuomo said.

A tax commission that is being led by former Gov. George Pataki and ex-Comptroller Carl McCall is expected next month to release a report with tax-cutting recommendations. Pataki has indicated he wants to propose cuts to the personal income tax, but the governor has said twice now he is not interested in such a move.

“We just did the PIT last year as you’ll recall in the budget,” Cuomo said.

Focusing on property taxes would come as Cuomo could face Westchester County Executive Rob Astorino next year in a re-election campaign in which votes could be up for grabs in the suburban swing counties.