A 13-page report from a commission led by former state Comptroller H. Carl McCall and former Gov. George Pataki found $2 billion worth of recommended tax cuts spread out through 2018, and also provides a carrot-and-stick approach for getting local governments to live within the state’s cap on property tax increases and consolidate services.

In addition to recommending the so-called circuit-breaker approach for property taxes and cuts to business taxes such as a complete phase out of the 18a assessment surchage for utilities, the commission called for linking the tax cap, consolidating services and individual tax credits for homeowners.

In sum, the move appears aimed at goading local officials into shrinking their governments while also providing an incentive for homeowners to back local consolidations and sharing of services in order to receive what is essentially a tax freeze.

Indeed, the move would likely apply more pressure on — or incentive to, depending on your point of view — local governments and school districts to budget within the property tax cap, which was approved in 2011.

Local governments can override the cap with a two-thirds majority of a governing body’s approval.

The cap on local property tax levy increases is generally at 2 percent or the rate of inflation, whichever is lower.

The freeze would work like this: In the first year, homeowners eligible would see a tax rebate that’s equal to the amount of an increase in their tax bill.

By the second year, the homeowners in municipalities living within the tax cap would receive a receive of their tax increase if the local government is taking “meaningful concrete steps” toward a permanent structural savings such as sharing services or consolidating local governments.

The goal appears to make it so that individual tax savings will in theory become more apparent for homeowners if local governments find ways to merge or share.

“Only through such bold steps can New York hope to achieve a long-term reduction in real property taxes,” the commission’s report found.

Cuomo at a news conference on Long Island announcing the report acknowledged the difficulty in consolidations, which have been opposed when put before voters in the past.

But, he said, it’s necessary to get the country’s highest property taxes under control.

“Corporate America did this 30 years ago,” he said.

McCall, whom Cuomo unsuccessfully challenged in 2002 Democratic primary for governor, was more pointed, saying: “Why are the property taxes so high? It’s because of the spending of our towns and local governments,” he said.

Commission Report by Nick Reisman