It seems as if the Conservative Party has found common ground with the Civil Service Employees Association when it comes to Gov. Andrew Cuomo’s Tax Free NY proposal.

The organization, which has strong ties to both the business community and an important third party for the Senate Republicans, panned the idea in a news release this afternoon.

The party takes the position held by some Republicans, like Senate Finance Chairman John DeFrancsico, that a broad-based approach to cutting taxes, which Cuomo says the state can’t afford.

“There is no doubt that upstate New York is in dire need of economic development, however, carving out specific areas is not the way to bring jobs to New York. While across the board cuts may have an immediate impact on state finances (reducing taxes one point costs about $6 billion according to the Governor) it makes a long-term commitment to the economy, not just the 10 years the SUNY tax-free proposal calls for,” the party wrote in its memo. “Across the board taxes and regulations must be cut in order to make it possible for all New York to prosper.”

And the party knocks the plan for creating winners and losers within the state’s tax code.

“Details are still unknown but it has been noted that SUNY presidents will have a strong say as to which businesses are eligible but unclear who else will be involved in determining who is allowed to take advantage,” the group writes. “As we have noted many times government should not be deciding what business receives government handouts that give them advantages over other businesses.”

The governor has pushed back on the “winners and losers” criticism as well, saying the tax code already provides incentives geared for specific sectors of the economy.

The propsoal has been around for less than two weeks, but Cuomo has put a lot of effort in promoting Tax Free NY with public events and TV ads airing.

Senate Republican Leader Dean Skelos has said he’s open to negotiating the idea with Cuomo without fully committing to passing it.