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Council Discourse

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Remarks

Brewer addresses notification letters and burden of proof on homeowners

New York City Council · Aug 18, 2026 · starts 0:02:40 · 1 min 28 sec

Brewer notes that 17,000 property owners received notices, many of whom are primary residents. She criticizes the burden being on homeowners to prove residency rather than the city verifying existing records like the co-op and condo abatement.

Gale A. Brewer

Finance ultimately only sent notifications to around 17,000 property owners, notifying them that they would be subject to the tax.

Gale A. Brewer

That number is still larger than most estimates.

Gale A. Brewer

My office and other council members, we have received calls from constituents who received these letters.

Gale A. Brewer

Even though

Gale A. Brewer

The property listed is their primary residence and has been for many years.

Gale A. Brewer

Homeowners who believe that they received the letters in error initially had only a short window to contest the surcharge.

Gale A. Brewer

Although the deadline was ultimately extended by four weeks, this still puts a burden on property owners, which upset people tremendously.

Gale A. Brewer

They have to prove, not the city, that the property in question is their primary residence.

Gale A. Brewer

Rather than, as I said, the onus being on the city to ensure that only properties being used as the pied-à-terre are subject to the tax.

Gale A. Brewer

The city already has plenty of records showing which taxpayers are city residents.

Gale A. Brewer

For example, the co-op and condo abatement already requires that property owners submit documentation

Gale A. Brewer

showing that the units are owner-occupied, so DOF should already know that these units are not peer-to-peers.

Gale A. Brewer

DOF should have used the information they already had before publishing people's names and addresses and requiring them to affirmatively prove again

Gale A. Brewer

that they reside in the city.