When New York ratcheted up its taxes, I suppose it expected the masses to simply bend over.

Not so Rush Limbaugh. His 10-room condo is now up for sale.

Limbaugh purchased the property in 1994 for about $5 million, and his final asking price was $12.95 million. It’s thought he’ll get about $11 million for its sale.

However, the overarching principle is that of taxation.

Higher-incomed New York City residents can expect to pay more than half their pay in income taxes.

Already the city and state impose an additional 12 percent, on top of the highest federal tax bracket, set to hit 39 percent at the end of this year.

“I’m going to get out of there totally, because this is just absurd,” Limbaugh said last year. “I’m going to look for an alternative studio somewhere outside New York, perhaps Texas.

“On his personal and investment income Limbaugh likely had to pay New York state and city taxes for only the days he resided in the Big Apple. In recent years, however, New York tax authorities have aggressively sought to fully tax the income from media personalities who live outside the state but who broadcast via a signal from New York. Limbaugh says he spends only about 15 days a year in New York City, where his network studios are located. He usually broadcasts his radio show from his home in Palm Beach, Fla.

The sale of Limbaugh’s condo to an undisclosed buyer –will cost him about $325,000 in taxes, according to the Journal.