The race for Westchester County executive is entering a heated final month with Democratic candidate George Latimer’s campaign on Monday releasing a scathing TV ad criticizing Republican incumbent Rob Astorino.

In turn, Astorino’s campaign once again criticized Latimer for taxes owed on a home owned by his wife after the death of his mother-in-law.

The ad released by Latimer’s campaign knocks Astorino for Westchester County’s taxes.

“Rob Astorino lied to us,” the ad says. “Astorino pledged to cut taxes 20 percent. But we’ve got the highest property taxes in the nation.”

The ad also points to money Astorino’s campaign has received from an indicted developer and for doling out a “patronage” job.

Astorino spokesman Bill O’Reilly called the ad “preposterous” and that it “doesn’t deserve a response.”

But he also criticized Latimer for the tax issues facing a home in Rye once owned by Latimer’s mother-in-law and now owned by his wife, which Latimer has said stems from unsettled estate issues.

“This is the type of false and unscrupulous ad Albany politicians like George Latimer put on the air when they’re in trouble,” O’Reilly said. “George Latimer owes Rye school children $35,000 in unpaid taxes going back five years, and more than $46,000 in unpaid city, county, and school taxes combined. You can’t trust a word George Latimer says; he has repeatedly lied to reporters and to the public.”