MANCHESTER, N.H. (AP) – Gov. Craig Benson and Democrat John Lynch faced off Monday night in their third and only televised debate, with pledges about taxes taking center stage.

Lynch promised to control state spending and to veto a sales or an income tax while Benson repeated his pledge “no new taxes, no tax increases, no way.”

Benson accused Lynch of harboring plans for $500 million in new spending that will require new taxes. “My opponent will not be clear about what taxes he will raise,” Benson said.

Lynch said he sees no need for new taxes other than a small increase in the tobacco tax.

Benson pointed to the reduced state property tax rate and said he had succeeded in lowering property taxes by 40 percent.

Lynch, incredulous, countered by asking voters whether they saw their property taxes go down 40 percent.

Polls show the men closely tied with two weeks to go before the election.

Benson said that in his next term he would implement his five-year education plan that gradually would reduce the state property tax. He also supported a 10 percent cap on what senior citizens pay in property tax and vouchers for parents to use toward kindergarten.

Lynch also focused on education. His plan would eliminate the state property tax and target remaining state aid to schools that need it. Lynch also touted his plans to hire an energy manager to save costs for the state and his desire to work with legislators to restore funding to a program that helps preserve open space and historic buildings.

The campaign has been characterized by bitter personal attacks with Lynch criticizing Benson for ethical problems and for violating environmental laws when he bulldozed the beach near his Rye home.

Benson has accused Lynch of jeopardizing Benson’s safety and that of his family by showing pictures of the sport utility vehicle he uses.

“The SUV is not even my vehicle,” Benson said. It was bought for him by the state, he said.

But each man conceded to the other on one issue. Faced with Lynch’s criticism, Benson admitted his humor “fell short” when he showed several off-color videos at a St. Patrick’s Day event.

Lynch sided with Benson when it came to putting the widening of Interstate 93 on the fast track by borrowing funds while interest rates remain low.

The two also took on “family values.”

“I believe a marriage is between one man and one woman,” Benson said.

Lynch agreed with the definition but said he did not support discrimination against gays.

“I’m opposed to gay marriage … but I’m also opposed to discrimination,” he said.

A fourth debate is planned on Oct. 26 in Nashua.