Around 1,200 property owners who were initially labeled for New York City’s new pied-à-terre tax are not subject to the surcharge, the Mamdani administration said in new court filings defending the rollout of the tax after many New York City citizens were frustrated with and against the tax, drawing criticism from property owners and elected officials alike.
The city defended its stance and decision to require property owners to prove residency, stating that the process was built into the law itself. Representatives stated that property owners may find the process burdensome, but that “does not make it illegal.”
New York City is now sending notices to 10,800 property owners, based on 2025 state tax data, requiring them to prove their property is their primary residence to avoid paying the surcharge. Expect these letters to be mailed by August 31st, with the new deadline to submit proof of residency extended again until Oct. 6.
City officials have also taken steps to address confusion with the initial list of roughly 900,000 properties that could potentially be subject to the tax, clarifying that most of those properties will not owe the surcharge at all.
Attorney Randy Mastro argued the city should have reviewed state tax data before sending the notices at all; labeling this all a massive screw-up while accusing the administration of forcing thousands of homeowners to prove they live in their own homes instead of determining home and property owners’ eligibility first.
