Senate Majority Leader John Flanagan on Tuesday called Mayor Bill de Blasio’s proposed tax on home sales of more than $2 million “a non-starter.”

The tax would apply a 2.5 percent property transfer surcharge on home sales of more than $2 million, generating $336 million and fund affordable housing for the elderly. The tax would be subject to state approval.

Flanagan met with de Blasio during the New York City mayor’s trip to Albany on Monday to discuss the impact of Gov. Andrew Cuomo’s proposed $152 billion spending plan, and the proposal was not mentioned.

“I met with the mayor yesterday and that certainly did not come up in the conversation,” said Flanagan, whose conference has been at odds with the liberal mayor. “You’ve hard me say this before, we don’t like raising taxes, we like cutting taxes. In my opinion, a mansion tax is a non-starter.”

The Democratic-led Assembly’s proposal to increase tax rates on those who earn more than $5 million and extend rates on those earning more than $1 million is similarly opposed, Flanagan said.

“I completely disagree,” he said of the Assembly plan.

Flanagan met for about 20 minutes on Tuesday with Assembly Speaker Carl Heastie in his office off the Assembly chamber floor. He declined to discuss the meeting, saying the two legislative leaders talk frequently.