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Q&A

Council Member Wong on pied-a-terre enforcement for LLCs and trusts

New York City Council · Jun 9, 2026 · starts 0:54:09 · 1 min 7 sec

Wong asks about enforcement and compliance plans for the pied-a-terre surcharge, especially for properties held through LLCs or trusts. Commissioner Lee says DOF is promulgating rules and the legislation provides a range of enforcement actions, with Shear noting the surcharge will appear on property tax bills to drive voluntary compliance.

Phil Wong

I think I have time for squeeze one more question.

Phil Wong

The peer a tier collection.

Phil Wong

The executive plan books 500 million from this peer-to-peer tax.

Phil Wong

What is your enforcement and compliance plan, especially for properties held through LLCs or trusts?

Richard Lee

So the peer-to-peer surcharge right now,

Richard Lee

We are in the process of promulgating a lot of those rules.

Richard Lee

The legislation does provide us a wide range of enforcement actions that we can utilize.

Richard Lee

So as we get towards the rulemaking process, we're going to...

Richard Lee

Develop a lot of those enforcement actions a little bit more closely.

Richard Lee

Again, our first deputy commissioner is overseeing the liens, the penitentiary surcharge and implementation process.

Richard Lee

If there's anything that I've missed.

Jeffrey Shear

I would just add that the surcharge will be appearing on the property tax bill.

Jeffrey Shear

of the homeowners who are subject, we think that alone is going to drive voluntary compliance.

Gale A. Brewer

Okay, thank you.