First there was the satirical “wish you here” postcard from Alaska sent to voters in the mail.

Now Liz Feld’s aggressive campaign to paint incumbent state Sen. Suzi Oppenheimer, D-Mamaroneck, as a disengaged politician who doesn’t care about property tax relief has gone to TV with a new 30-second attack ad.

The campaign commercial, entitled “Vacation,” charges that Oppenheimer was “3,000 miles away” on a trip to Alaska when the Senate convened to vote on the state’s tax-cap plan and that her absence was indicative of her lack of concern for the average taxpayer and she has grown lethargic on the job. The ad begins with a man pounding a “For Sale” sign in front of a house, and superimposes Oppenheimer’s photo over a cruise ship sailing into the horizon.

For her part, Oppenheimer has said that the Alaska vacation had been planned for over a year, and that even had she been present for the Albany session she would have voted against a tax cap because such measures don’t work. She said she favored other ways to bring tax relief.

Feld, who is a Republican mayor from Larchmont, has hammered away on the tax issue…and if there’s anything obviously lethargic about Oppenheimer it is that her campaign seems to be unable, or unwilling, to answer the challenger’s attack that she is an absentee legislator.  This kind of complacency could be fatal, even in the 37th Senate District where registered Democrats outnumber Republicans.

Not long ago when I spoke to the 12-time incumbent, she was totally unaware, for example that the state Republican Party had set up a Web site, nyinjeopardy.com to attack her and the records of other incumbent Democrats.