Getting a two percent property tax cap passed by the legislature is a major goal for Gov. Cuomo as he settles into the statehouse. He campaigned on it and is pushing the cap once again, this time in a video message. The script aims to shame unnamed legislative leaders. "Many politicians are against the tax cap because it limits their power," Cuomo says, adding that the political establishment is fiercely lobbying against it.

Cuomo says the tax cap is on the side of the taxpayer (but he means property-owner) who have seen property taxes rise 73 percent in the last decade. Critics of the tax say that it will harm school districts and localities who depend on the funds to provide services.

If the taxpayers want to pay more taxes they can, and they can override the cap with a 60% vote. But the cap will put the odds in favor of the taxpayer and they deserve it, because the deck has been stacked against the taxpayers for too long.