Stewart also contended that failing to declare a higher market value on a property, while paying taxes based on a lower assessed value, constitutes fraudulent behavior.

“The Attorney General of New York knew that Trump’s property values were inflated because when it came time to pay taxes, Trump undervalued the very same properties,” Stewart added. “It was all part of a very specific real estate practice known as lying.”

But it didn’t take long for internet sleuths to look into Stewart’s own property history, where it shows an overvaluation of his New York City penthouse by a staggering 829%, records confirmed by The Post show.

In 2014, Stewart sold his 6,280-square-foot Tribeca duplex to financier Parag Pande for $17.5 million. The property’s asking price at that time is not available in listing records.

But according to 2013-2014 assessor records obtained by The Post, the property was market-valued at only $1.882 million. The actual assessor valuation was even lower, at $847,174.

Records also show that Stewart paid significantly lower property taxes, which were calculated based on that market value price — precisely what he called out Trump for doing in his Monday monologue.