ALBANY, N.Y. (NEWS10) – New York Governor Andrew Cuomo says the state will consider restructuring its tax code following the federal tax overhaul.

In an interview with CNN on Thursday, Gov. Cuomo says he’s not even sure what they did is “legal or constitutional” and state officials are looking into that now.

“You can change the tax code. You can’t penalize my state because of its political affiliation. There’s never been a double taxation before in the history of the nation,” Gov. Cuomo said. “You have thousands of people lining up on a holiday weekend to prepay taxes. Do you think they’re going to forget?”

Last week, Gov. Cuomo signed an executive order allowing residents to prepay their property taxes before the end of the year.

“This tax provision hits the blue states by eliminating the state and local tax deductibility and uses that money to finance the tax cut in the red states. This is the most partisan, divisive legislation we’ve seen,” Gov. Cuomo said.

The tax reform bill signed into law by President Trump allows taxpayers to deduct up to $10,000 of local and state taxes.

On Wednesday, the IRS issued guidance on prepaying property taxes before the end of the year.