Gov. Andrew Cuomo wouldn’t confirm on Monday whether he plans to make a concerted push for universal pre-Kindergarten statewide, saying he won’t bring up the topic of how to pay for the plan in his State of the State address.

In his first news conference of 2014, Cuomo rolled out support for a series of tax cut recommendations for businesses and property owners that would be worth $2.2 billion over the next several years.

The emphasis on cutting taxes comes in contrast to New York City Mayor Bill de Blasio’s support for a tax hike on those earning $500,000 and more a year in order to fund the city-wide universal pre-K plan that was a centerpiece of the Democrat’s successful campaign last year.

Cuomo reiterated in the Red Room for reporters that he backs a universal pre-K proposal, but paying for it is another matter.

“There’s a two step in government and life: First decide what you’re going to do and decide how you’re going to do it. we’re on step one. I’m in agreement with the mayor that pre-K is the direction this state has to head,” he said.

Paying for the proposal, however, requires a “broader conversation” Cuomo said.

Senate Independent Democratic Conference Leader Jeff Klein has been a vocal proponent of de Blasio’s pre-Kindergarten plan.

Capital New York on Sunday reported Cuomo would make a push for a statewide pre-K system, citing sources briefed on the State of the State address.

But Cuomo — who didn’t want to go into details on the State of the State address to be given Wednesday in Albany — indicated he was still in the same position on pre-K had been in since late last year.

“There’s no doubt that pre-K is the way to go and it should be accelerated and I think we’re going to have unanimity on that goal,” Cuomo said.