New York Gov. Andrew Cuomo fired back at President Trump Wednesday after the president labeled him a "presidential harasser."

Speaking to a gathering in Nassau County, Cuomo (D) responded to what he called Trump's "conspiracy theory" that new State Attorney General Letitia James was personally instructed to start an investigation of the president's assets.

"The Attorney General of the State of New York is independently elected, I don't control the Attorney General. She runs separately, Attorney General James, very qualified, great Attorney General. But he blamed me," Cuomo said.

Cuomo also blasted Trump for the provision of the new tax law that reduces the federal SALT (state & local tax) deduction for high-tax states like New York, New Jersey and California.

In those states and others, residents are able to deduct part of their state tax levy in their federal filing. The new law lowers the amount that can be deducted.

Cuomo said Trump is trying to make New Yorkers have "double-taxation" and said that the Empire State pays more into the federal treasury than it gets back.

"You pay your state income tax, they then tax your state income tax payment. First time ever. This is a Republican president who's against taxes," Cuomo said of his fellow Queens, N.Y. native.

He said Trump intentionally targeted states whose populations oppose him by a majority.

He added that Trump is factually inaccurate in claiming in that tweet that people are leaving New York in "record numbers."

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Cuomo said the state's population has gone up slightly over his three terms as governor.

Cuomo's critics have claimed there is an economic downturn in rural parts of the state, while the city's economic growth continues.

The governor concluded his remarks on the president by pledging to "fight" Trump's signature tax cuts "to the death."

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