Westchester County has the highest property taxes in the country, and that’s Rob Astorino’s fault, according to a new TV spot released by the state Democratic Committee.

In the ad, Astorino is lashed to the sky-high property taxes in the suburban county, where he has been county executive since 2009.

The ad points to Astorino’s efforts to crack down on taxes when he ran for county executive, but vetoed legislation to do so.

The heart of the ad’s message: “If you can’t trust him to manage taxes in Westchester, how can trust him as governor?”

Astorino’s campaign earlier this morning released a statement blasting the ad as untrue, blaming Cuomo for the state’s status as home to the nation’s highest property taxes, and pointing to the ongoing kerfuffle over whether the home he shares with Food Network star Sandra Lee has been properly assessed after considerable improvements, giving the couple what amonts to a property tax break.

“Governor Cuomo, who was just caught red handed cheating on his own property taxes, is now running television ads across New York State about Westchester’s status as the county with the highest property taxes in America,” said spokeswoman Jessica Proud.

“We are thrilled that the governor is finally bringing this up, because those high taxes are directly driven by his failure as governor.”

The campaign added Astorino has “shrunk the size of government” in Westchester County and placed the blame on the continued high taxes on mandated spending from Albany.