Photo: Peter Baba

Gov. Kathy Hochul’s office appeared eager to poke fun at LeBron James over reports linking him to New York City, but the joke quickly lost steam.

After rumors surfaced that James could live in New York while playing for the Philadelphia 76ers, Hochul’s press office posted on X joking that the NBA star might have to pay the city’s newly approved tax on luxury second homes.

“LePied-a-Terre,” Hochul wrote in an apparent play on James’ name.

The post was a response to NBA reporter Evan Sidery, who claimed James was expected to live in New York and commute to Philadelphia, potentially by helicopter.

James recently signed a two-year, $8 million contract with the 76ers, fueling speculation about where he would reside during the season.

Even if he does purchase a residence in New York, however, it remains uncertain whether he would owe the new tax, which applies to non-primary residences meeting certain value thresholds.

The measure, approved as part of New York’s fiscal year 2027 budget, imposes a surcharge on qualifying condos and co-ops valued above $1 million.

Hochul’s attempt at humor also revived memories of another sports-related gaffe earlier this year.

In May, she challenged President Donald Trump’s claim of being a lifelong Knicks fan by saying, “I’d ask him to name the starting lineup from the 1993 championship team and see how he does.”

The problem was that the Knicks did not win the NBA title in 1993. Their most recent championship came in 1973, while the team lost the 1994 NBA Finals to the Houston Rockets.

Hochul's team salivates over chance to tax LeBron James in cringey social post – but they may have spoken too soon https://t.co/Jp8Y4lPZx9 pic.twitter.com/7VOgE1UIEN