MADISON, Wis. -

Gov. Scott Walker’s democratic challenger Mary Burke said Tuesday the state should make sure it actually has a surplus before it spends it.

Burke called the governor’s tax cut plan irresponsible and said she would use half the surplus to pay down debt. She said she would return the other half to taxpayers through the First Dollar Credit rather than an overall property tax cut.

“First of all, by using half of that to pay down debt and bolster the rainy day fund, it provides you with that buffer so that if there are changes in projections, you’d be able to adapt to that,” Burke said.

Walker has disputed claims by Burke that his plan would add to the state’s structural deficit.

“In terms of piling on tax cuts or credits or things like that, to me, the simpler it is, the better,” Walker said. “I’m still going to be pushing for putting as much into property and income tax relief as possible.”