The gay car dealer who opened his home to Rudy Giuliani in 2001 during his humiliating divorce battle says the former mayor offered to preside at his wedding if same-sex marriage were ever legalized — but is now ducking his calls to make good on the offer.

“I asked if he would marry us,” recalled Howard Koeppel, the unlikely provider of an emergency Midtown crash pad to Giuliani for six months when his marriage to Donna Hanover was crumbling and Gracie Mansion was a war zone.

“He said, ‘Howard, I don’t ever do anything that’s not legal. If it becomes legal in New York, you’ll be one of the first ones I would marry.’ ”

Ten years later, Koeppel is distressed that his former house guest hasn’t returned the many calls he began making before the legislation was passed last week.

“It seems like a lot of people he was close to become persona non grata,” Koeppel observed.

Koeppel has been with his partner, Mark Hsiao, since 1991.

This year, the couple became the parents of twin 4-month-old girls, Isabella and Sophia, through a surrogate mom.

Koeppel and Hsiao got married in Connecticut in 2009, a ceremony Koeppel would like to repeat here with Giuliani officiating. Mayors of New York City retain the right to conduct weddings even after leaving office.

Koeppel wondered if Giuliani was placating him a decade ago, when they were sharing breakfast chatter and he was advising the city’s chief executive on which ties to wear to work.

Upon reflection, Koeppel decided Giuliani meant what he said.

“He doesn’t usually say things just to make you feel good,” said Koeppel. “He’s straight as an arrow.”

Still, Koeppel’s miffed and says he’s waiting to hear a good reason why Giuliani won’t perform a lawful ceremony.

“He wouldn’t be married three times if he was holier than thou,” Koeppel concluded.

Giuliani’s spokeswoman didn’t return calls.

Although considered a moderate in the Republican Party, Giuliani has consistently opposed gay marriage.

That didn’t stop him from endorsing civil unions and domestic partnerships, while displaying a propensity for shocking conservatives by dressing as a woman at the annual Inner Circle political spoof.

On Monday, the ex-mayor even managed to find some virtue in the state’s new marriage law.

“I’m glad that people who felt discriminated against have that, sort of, burden of discrimination lifted,” Giuliani said at a golf outing in Briarcliff Manor for Joe Torre’s Safe at Home Foundation.

Political consultant Scott Levenson offered one possible reason for Giuliani’s resistance: “[Presiding at the wedding] would be a sign he’s no longer interested in running [as a Republican] for president — ever.”

david.seifman@nypost.com

