Deep pocketed Republican challenger "Sandy" Treadwell is on the air in NY-20 already. He's begun airing this spot even though the election is a year away.
It's a competently made, if not fairly generic spot, and surprisingly good for a first effort, though the candidate himself is about as telegenic as bag of kitty litter. Also, it's true that residents in and around the 20th pay some of "the highest taxes in the nation" though the state and local governments are responsible for that distinction, not the feds. I'm not exactly sure what Treadwell would do about local property taxes from DC.