HOLMEN, Wis. (WKBT) -

There's only a few days before the Republican Governor's Association releases its first ad against democratic challenger Mary Burke. It's a multi-million dollar buy attacking her time in office with then Gov. Jim Doyle.

The ad will be the kickoff to campaign season.

Burke's camp says she has been campaigning for about four months now. Gov. Scott Walker says he will begin his campaign this spring when the legislative session is finished.

As election day slowly draws closer, there are some issues the candidates are very polarized on. One is the $504 million tax cut the governor proposed at the State of the State. Walker says part of the plan will save middle class families money. On the other hand, Burke's camp says the money could be better spent.

"She would take half of the surplus, use it to pay down the debt and put money into the rainy day fund, against economic down turns. She'd take most of the other half and put that into property tax for the middle class," Joe Zepecki, communications director with Burke for Wisconsin, said.

"Then we're going to put more than $320 million into changing with holding that means for a typical working family in this state -- mom and dad both work, (they have) two kids...a typically (a) family would see $52.92 more in their paycheck," Walker said.

This is just one of several polarizing issues. They also see differently on things like raising the minimum wage, same-sex marriage and how to create jobs in the state.

The ad coming out Wednesday will likely be one of many. Political experts say it's important to fact check what you hear.

"The other element of that is that each side is going to cherry pick statistics that play to their record," Joe Heim, political science professor at UW-La Crosse, said.

The ad will start airing on the same day thousands of emails will be released from a criminal investigation of one of the governor's former aides.