The Washington D.C.-based tax foundation made some waves earlier last week when it handed New York State a last place spot in its national rankings of the tax-friendly or unfriendly states.

"New York State scores at the bottom," concluded the report.

The State Business Council shot back last Tuesday, just hours after New York State’s 50th-place ranking appeared. It contended the survey overlooked the strides Governor Andrew Cuomo has made in improving the business climate, including a 2 percent cap on property taxes.

Then last Thursday, Cuomo’s secretary, Larry Schwartz, responded by saying the survey was biased and put too much emphasis on income and other taxes. The survey did not put enough on the property tax burdens, which often trump other costs in New York.