New York City officials have begun sending letters to tens of thousands of property owners requiring them to verify whether their residences qualify as primary homes, officials confirmed this week. The notices relate to a recently enacted tax targeting so-called pied-à-terre properties, designed to generate additional revenue from owners of secondary residences.
Among those receiving the correspondence is Michael Cohen, former personal attorney to President Donald Trump, who owns a condominium at Trump Park Avenue on the Upper East Side. Cohen expressed frustration with the city's demand for documentation proving his residency, despite his long history of property tax payments and voter registration in New York City. He characterized the inquiry as invasive and voiced concerns about submitting personal information under the administration of Mayor Mamdani, whom he described as a "democratic socialist."
The tax, which was passed earlier this year as part of the state budget with support from Governor Kathy Hochul, imposes significant levies on non-primary residences valued above certain thresholds. Property owners who fail to prove that their properties are used as primary homes may face tens of thousands of dollars in additional charges. The new regulation aims to address housing affordability and generate revenue by targeting those who own luxury or second homes in the city.
City officials have indicated that the letters are part of an enforcement effort to ensure compliance with the legislation, which took effect amid ongoing debates about the fairness and economic impact of the tax. While proponents argue the measure will help curb speculative real estate ownership and provide funding for housing programs, critics—including many property owners—have raised privacy and fairness concerns, noting the administrative burden and potential penalties.
The letters require recipients to submit documentation verifying their primary residence status, a process that has sparked apprehension among some recipients who worry about data privacy and the criteria used by city authorities. Cohen noted that many of his neighbors also received similar notices, underscoring the broad scope of the enforcement effort.
As the city prepares to implement the tax, further reactions from property owners, advocacy groups, and municipal officials are expected to shape the evolving debate over pied-à-terre levies and housing policy in New York City.