There were 12 bullet points in an early January email from Gov. Andrew Cuomo’s office about his 2017-18 budget. One of them was a middle class tax cut.

Not mentioned in that email blast to newspapers across the state was $800 million in actions that will cost every New Yorker — from the poorest among us to the richest.

Those hidden taxes didn’t escape the attention of the state Senate, led by Majority Leader John Flanagan, and Sen. Catharine Young, R-Olean. The Senate’s one-house budget rejected Cuomo’s $800 million in fees, which included Motor Vehicles fees, taxes on Internet purchases, a new surcharge on pre-paid cell phones and reinstatement of an expiring high-earner’s tax.

The numbers seem incremental from the governor’s mansion. Flanagan and Young know full well a 50 percent increase in the cost of a vehicle title or quadrupling the reinstatement fee from $25 to $100 for non-residents trying to get their driving privileges restored would have been far from incremental for the millions of New Yorkers struggling to make ends meet. Chautauqua County Clerk Larry Barmore told The Post-Journal that the added DMV fees alone would total about $2 million a year for Chautauqua County’s 133,000 residents — or about $15 for every man, woman and child.

If Cuomo wants to create new programs, like his Excelsior Scholarship Program, then he should do it with existing money. Creating new programs while touting tax cuts and increasing fees is unacceptable.