As Gov. Andrew Cuomo makes his argument for re-election, he’s pointing to an unusual record for a Democrat in New York: cutting taxes.

“The Democratic Party has a new credibility. Remember how our opponents liked to scare people? They’d say if you elect a Democrat, you know what those Democrats are going to do they’re going to raise your taxes because Democrats love big government,” Cuomo said in his convention speech last week.

Cuomo in 2011 pushed an overhaul of the tax code that gave a broad rate cut for middle-income earners. And he successfully passed a limit on property-tax increases for local governments and school districts. It’s an economic policy that’s politically off set by his socially liberal stances on same-sex marriage and gun control.

“The Democratic Party is about providing a government that creates jobs and advances justice and that’s what we gave the people of this state,” he said.

Nevertheless, Republican candidate for governor Rob Astorino is attacking Cuomo’s record on taxes and spending, saying he could do better as governor.

“Oh my God, this is a great argument. I want to have this discussion from now until November 4 on my tax record against the governor’s record, my spending record against the governor’s spending record,” Astorino said Wednesday.

Cuomo’s stance on taxes as well as his embracing of charter schools has caused him to lose ground on the left, and the liberal Working Families Party hasn’t ruled out giving its line to someone else.

But Cuomo touts his bipartisan credentials in his early TV ads.

While Astorino would certainly like to have that debate with Cuomo, he wants to do so one-on-one and without the minor party candidates.

Astornio is mindful of the 2010 debate that featured all the candidates who achieved ballot status that year. Some political observers said the near-farcial event benefited Cuomo, who did not have to take on Republican candidate Carl Paladino directly.

“We know the rent is too damn high, OK? But we want to know why the taxes are too damn high and that’s the question he’s got to answer and I’m going to talk to him directly and the people have a right to know that,” Astorino said.