The latest TV ad from the super PAC allied with House Republicans released Friday continues to blast Democratic congressional candidate Zephyr Teachout over the tax cap.

The ad is a response to an ad featuring Teachout responding herself to criticism raised by the Congressional Leadership Fund over her opposition to the cap on property tax increases.

“Zephyr Teachout is lying,” the ad’s narrator states.

First playing a clip from Teachout’s ad in which she says it’s “crazy” to suggest she would support raising property taxes, the ad repeatedly rolls a separate clip from 2014 of her saying she’s against the cap.

The spot is the latest front in the ongoing and expensive ad war in the Hudson Valley House race between Teachout and Republican former Assemblyman John Faso.

The super PAC’s spending in the battleground 19th congressional district stands at $2 million as a Time Warner Cable News/Siena College poll last week showed the race was a dead heat for the seat being vacated by Republican Rep. Chris Gibson.

The cap on property taxes was first approved in 2011, a major economic victory for Gov. Andrew Cuomo, who Teachout would later challenge for the Democratic nomination in 2014 during his re-election bid.

The cap limits levy increases to 2 percent or the rate of inflation, whichever is lower. Polls have shown the cap to be popular with voters.

But the cap has come under criticism, too, from local government advocates and school districts who say it has made raising revenue too difficult. Supporters argue this is exactly what was intended given New York is home to the nation’s highest property taxes.

Still, this is a congressional election and a member of Congress would have no direct impact in voting to remove or weaken the cap’s provisions.

Updated: The Teachout campaign responded to the latest ad in a statement.

“Dark money Super PACs are desperately pumping lies onto the airwaves because they know Zephyr’s positive message of change is resonating with voters. Since John Faso can’t run on his record, he’s apparently trying to scare people into voting for him. But unlike Congressional Republicans and John Faso, Zephyr thinks people are smart. Zephyr knows that property taxes are out of control, and lowering them is a key part of her economic plan. She wants local communities to have control over spending decisions — not career politicians like John Faso, who sat in Albany for 16 years while property taxes skyrocketed 43%.”