WAYNE (AP) -- New Jersey's property taxes - the country's highest - took center stage in the second and final debate gubernatorial debate.

Democrat Phil Murphy and Republican Lt. Gov. Kim Guadagno clashed Wednesday over what polls show is a big issue in the Nov. 7 contest.

Murphy called Guadagno's plan to cap a portion residents' property taxes at 5 percent of income a "gimmick."  Guadagno says her plan could save voters an average of $800 annually.

The candidates met Wednesday at William Paterson University in a debate broadcast on CBS stations in New York and Philadelphia. They're campaigning to succeed GOP Gov. Chris Christie.

Murphy and Guadagno debated last week, and their lieutenant governor candidates met Monday.

Murphy leads Guadagno in polling. He has $5 million to Guadagno's $1 million in reserves.