Albany, N.Y. - A key state lawmaker says he fears implementation of New York Gov. Andrew Cuomo's proposed property tax freeze would be a "nightmare."

State Senate Finance Committee Chairman John DeFrancisco raised the concern to the state's tax commissioner Monday during a hearing on the governor's budget proposal.

Cuomo's budget proposes tax rebates to homeowners who live in jurisdictions that stay within a 2 percent property tax cap. DeFrancisco, a Syracuse Republican, says the break in the form of a personal income tax credit could confuse people.

Tax Commissioner Thomas Mattox tells lawmakers they are working to keep things as simple and efficient as possible for taxpayers.

The lawmakers are examining Cuomo's proposed $137.2 billion budget for the fiscal year starting in April.