Saying the state is looking at a budget surplus for the first time since 2007, Gov. Andrew Cuomo unveiled tax breaks for businesses and property owners and called for statewide universal prekindergarten in his State of the State address in Albany on Jan. 8.

Without mentioning New York City Mayor Bill de Blasio’s proposal to expand prekindergarten to all 4-year-olds, Cuomo said, “It’s time for New York State to have universal, all-day pre-K statewide.”

Unlike de Blasio’s pre-K plan, the governor didn’t address how to pay for it. Instead, he proposed a $2 billion tax cut, including a reduction in the corporate tax rate to its lowest level since 1968 and to zero for upstate businesses. He also made clear that he intends to reduce property taxes.

The governor, who is up for re-election in November, devoted much of his hour-plus address to a list of the state’s accomplishments under his watch and promotion of several new initiatives.

In the section of the speech that he devoted to education, he called for a “teacher excellence fund,” a statewide first, to “reward and incentivize” performance by making the most effective teachers eligible for a $20,000 bonus. “You want teachers who can perform,” the governor said, “then pay them like the professionals they are.”

UFT President Michael Mulgrew, who traveled to Albany for the speech, said he believes the bonuses could be part of a new career-ladder salary scale for teachers.

“We have to see the legislation, but we believe that this could work within our career ladder,” Mulgrew said. “If it is all about merit pay, we would not support it.”

Cuomo also proposed a “smart schools” bond referendum for the November ballot that would ask voters to approve a $2 billion fund for school technology.

“We are in the midst of an education reinvention,” the governor said, replacing “the classrooms of yesterday with the classrooms of tomorrow.”