P’Nut the Squirrel’s owners are set to sue New York state after agents seized and decapitated their Internet-famous pet – and they say the government may have lied to justify killing the animal.

Mark Longo and Daniela Bittner filed a notice of claim against the state after P’Nut and his raccoon buddy Fred were taken from the couple’s upstate home and animal sanctuary in a raid by the Department of Environmental Conservation on Oct. 30 – and promptly killed to be tested for rabies.

“The killing of Peanut and Fred was not due to fear of rabies, but rather, was a senseless act of violence, perpetrated by government officials in an obscene demonstration of government abuse and an overreach of government power,” Longo and Bittner wrote in their explosive claim, filed Wednesday with their attorney, Nora Constance Marino.

State officials claimed they put down P’Nut after he bit an agent during the raid, sparking the need for the tests — but the couple called that explanation an “excuse” in their notice, and even alleged it could be a “fabrication” after zero hard evidence has ever been provided that it occurred.

“The excuse to kill these animals regarding ‘rabies’, or any ‘fear’ of the threat of rabies, is/was unfounded, irrational, illogical, unjustified, and unavailing,” the document states.

Neither P’Nut nor Fred exhibited any signs of rabies– something which should have been abundantly clear had the DEC bothered to look at the couple’s extremely popular social media pages, the notice said

“It is further submitted that even if a risk did in fact exist, which is near impossible and disputed, that allegedly trained DEC agents and/or other respondents’ agents should have known how to physically handle wild or other animals without getting bitten,” the claim continued.

Those claims come after The Post previously reported on documents indicating the bite story was not the reason for P’Nut and Fred’s deaths – but that officials were planning their euthanizations at least seven days before the raid.

Longo and Bittner characterized P’Nut and Fred as “companion animals” with “intelligence and charm,” who would have been long dead in the wild had it not been for their intervention.

They said they’d followed all state regulations to allow their animal sanctuary operation – P’Nut’s Freedom Farm – and were in the process of obtaining the final permitting to allow the squirrel to live indoors in their home.

But when DEC officials raided the home, Longo and Bittner said they were never given a chance to argue theirs or the animals’ case in a court of law, and that agents acted outside of their warrant by taking the animals without indicating their plans to kill them.

“Said killing is final and could not be reversed or cured, thus further denying claimants’ right to due process,” the claim said.

And the couple claimed that during the raid they were intimidated and bullied by armed agents, who allegedly threatened to investigate the German-born Bittner’s immigration status with comments like “things will get worse.”

Agents allegedly also tore Longo and Bittner’s house apart and“unlawfully detained” the couple during the five-hour raid, the notice claims.

Longo and Bittner claimed the agents then roughed up the doomed pets.

“The respondents seized the two small defenseless animals, Peanut and Fred, and treated the defenseless and terrified animals roughly and without due care,” the claim said.

“Peanut and Fred were not ‘euthanized’, which is ‘the act or practice of killing or permitting death in the of hopelessly sick or injured individuals,” the claim read. “Peanut and Fred were healthy, young, thriving, happy animals.

“They were executed, not euthanized,” the claim said.

P’Nut and Fred were killed to test for rabies but both came up negative, The Post previously reported.

“[The DEC’s] unnecessary, unjustified, improper, and illegal acts were nothing more than an abuse of power and government overreach, acts which citizens are specifically protected by from the state and federal constitution,” the claim said.

Longo told The Post Wednesday he still hasn’t received a single communication from the state since the raid.

The squirrel had been living with Longo for seven years after he rescued him as an orphaned pup. 

Fred, himself still a pup, had been left at Longo’s sanctuary in dire need of care months ago. Longo and Bittner said they were planning to release him back to the wild once he was older.

The couple is seeking damages from the state, but did not specify a value – insisting the “full extent of claimants’ injuries and damages is unknown at this time and continues to accrue.”

The DEC declined comment.