While Gov. Andrew Cuomo’s tax commission is using the property tax cap and sharing services as a vehicle to achieve a two-year tax freeze on homeowners, local government lobbyists in New York are naturally wondering: Where’s the mandate relief?

The commission led by Carl McCall and George Pataki unveiled a report on Tuesday that included a proposal to tie tax rebates to homeowners whose local governments budget within the 2 percent cap on local governments and in a subsequent year find ways to either share services or consolidate operations.

For Cuomo, it would be yet another carrot and stick mechanism to add an incentive — or pressure — on the various levels of local governments in New York and potentially strip them down.

“We just have too much government, period,” Cuomo told reporters after the event, held on the campus of SUNY Old Westbury. “We have to find a way to get them to consolidate and share services.”

Cuomo since his attorney general days has tried to find ways to consolidate local governments, only voters on the local level have rejected those proposals.

This move appears aimed at spurring homeowners in those communities to support a paring down of government layers.

“Not every government has to do everything,” Cuomo said. “Not every government has to have its own insurance department and payroll department and legal department. There can be efficiencies.”

Peter Baynes, the executive director of the New York Conference of Mayors, said in an interview that finding ways to cut local property taxes is a good idea, but municipalities need the help from Albany to do so, not pressure.

That includes stripping required spending mandated by the state as well as more aid to local governments which has been frozen in the past several budgets, he said.

“That sounds good but without giving local governments the tools to stay under the cap — without meaningful mandate relief, additional state aid that we have not received in at least five years — it’s going to be very, very difficult for local governments to stay under the cap,” he said.

Cuomo did push through a new pension tier, as well as an option for local governments to smooth out pension costs, but those cost savings aren’t immediate.