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Cynthia Nixon said Monday she supports the state’s property-tax cap, leading Gov. Cuomo’s campaign to charge she has changed her position.

“I’m not flip-flopping . . . I support the property-tax cap. I think we have far too much burden placed on our property owners across New York state,” Nixon told reporters in Albany.

“What I would do is I would listen more closely to the school boards in those districts and if they would approve an increase by 60 percent, then I would make it not so high on the vote. I think a simple majority would be worthwhile.”

“She doesn’t understand how the tax cap works,” responded Cuomo spokeswoman Abbey Fashouer.

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