Governor Cuomo and governors from three other states are suing the federal government over the new tax law, arguing it's unconstitutional.

They maintain the cap on deductions for state and local taxes, otherwise known as SALT, is an attack on state officials' ability to make their own choices about taxation.

Cuomo says the change will end up costing New Yorkers more that 14 billion dollars this year, and he claims it will lead to lower home values in the state.

But the Empire Center for Public Policy says the evidence for a decrease is home values just is not there.

Here to talk more about that and the lawsuit in general is the Empire Center's EJ McMahon.