As state lawmakers question Gov. Andrew Cuomo’s plan to “freeze” local property tax increases, the governor’s 2014 re-election campaign has released a third TV ad to boost the proposal.

Meanwhile, Cuomo plans a 1 p.m. Red Room news conference with the issue being none other than property taxes — signaling a renewed effort to raise public support for the proposal.

In TV spot, the claims that the state has too many local governments is the reason for high property taxes is repeated.

“Our local property taxes are the highest in the nation. Why? Too many local governments, too much waste and duplication,” the ad’s narrator says.

The Buffalo News on Monday noted that many of the local governments and districts Cuomo cites don’t necessarily cost taxpayers money, but were set up for a specific reason in mind, such as paying for a new sewer district.

The Democratic-led Assembly’s one-house budget bill rejected the property tax plan entirely in favor of the circuit-breaker approach.

The state Senate, led by coalition of Republicans and five Democrats, replaced it with a plan called “freeze plan” that lawmakers say is more straightforward but still seeks the reductions in spending on the local level Cuomo wants.

Previous TV ads from Cuomo 2014 have aired both downstate and upstate.

Local Prop Tax from Local Prop Tax on Vimeo.