NEW BRUNSWICK – Kim Guadagno chatted up a crowd of New Jersey Commercial Real Estate Development Association members this morning about the viability of her pro-business record as lieutenant governor, attempting to grab the early mantle of tax champion in this developing contest for governor.

“A tax never created a job,” said Guadagno, who’s running in the Republican Primary. “We are so expensive here.”

The LG bragged about what she described as her successful efforts to bring J.P. Morgan from New York to New Jersey after New York Mayor Bill de Blasio warred with the company. “He trashed a tiny little company called JP Morgan,” Guadagno said.. She called JP brass and said, “I know the mayor of JP Morgan hates you, but we love you. 2100 six-figure jobs moved to Jersey City.”

The pro-economic development candidate also mentioned her plan to have an independent attorney general, one who is elected by the people not appointed by the governor – to have a real watchdog guarding Trenton, she said.

“You know why I’ll be a good governor, when I went to Perth Amboy, one of the poorest towns in New Jersey, I went to a community outreach [event]… that’s when I knew we had become full circle,” she said, referring to a corporate toy drive and her role in spurring that particular business to come to New Jersey.

The NAIOP sponsored this breakfast event at the Heldrich Hotel, scene of 2011 redistricting, where members of both political parties and tiebreakers re-calibrated legislative and congressional districts.

Guadagno was the first invited gubernatorial candidate to address the audience.