At least two candidates for state office have been smeared by last-minute dirty tricks.

A flyer in Jackson Heights, Queens, accused insurgent state Senate candidate Jessica Ramos of being a “liar” and “tax cheat” and of hiding her previous stint as a staffer for convicted former City Council member and state Sen. Hiram Monserrate.

The flyer claims it is “paid for by the New York State Democratic Committee.” But the state Dems, who have endorsed Ramos rival José Peralta, flatly deny any involvement.

They noted that the “paid-for” disclaimer lacks a union-made logo that’s always on state Democratic literature.

“This piece was not paid for or produced by the state party . . . It looks like it was produced by a fifth-grader with clip art,” said state Democratic committee director Geoff Berman.

Ramos’ campaign declined to comment.

But one of her petitioners, Kama Kasow, said she “wasn’t surprised” to find the flyer “ because this area went heavily for [congressional candidate Alexandria] Ocasio-Cortez” so “is probably not going to be big on Peralta.”

On Long Island, insurgent Taylor Raynor says someone has been circulating two brutal anonymous letters — one calling her a “loose jezebel who has two kids and no husband” and another calling her a “slave” to Nassau County Democratic Committee Chair Jay Jacobs.

The letters come weeks after 30-year incumbent Assemblywoman Earlene Hooper invoked the image of a “plantation” in charging that Raynor, a psychologist and community activist, was a tool of white power brokers.

But Hooper’s campaign said it has never seen the letters, which it claims may come from Raynor’s side.