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Remarks

Brewer and Lee read prepared questions for DOF: published list and thresholds

New York City Council · Aug 18, 2026 · starts 2:34:30 · 2 min 29 sec

Brewer and Lee begin reading questions they would have asked DOF, covering why the 900,000-property published list differs from the 17,000 notices, reporting requirements under state law, and why finance didn't filter the list using statutory market value thresholds before publishing.

Gale A. Brewer

Thank you very much.

Gale A. Brewer

And now we're going to, as quickly as possible, read the questions that would have been asked of the Department of Finance and the Tax Commission.

Gale A. Brewer

I'm going to start with number one, and we will go back and forth, Chair Lee and I.

Gale A. Brewer

So the public list on the website, which we all heard about, has 900,000 residential properties,

Gale A. Brewer

the ones below the market value criteria established by state law, while the list of properties that received notices included 17,000 properties, as we have heard.

Gale A. Brewer

And these are the questions.

Gale A. Brewer

Why is the list of properties receiving letter notices and the published property list different?

Gale A. Brewer

Is the published property list information similar to the publicly available property tax assessment roll data that finance publishes as required by the state property tax law?

Gale A. Brewer

What are the reporting and public notification requirements based on state law?

Gale A. Brewer

What are they?

Gale A. Brewer

State law requires the phase one market value records of covered properties to be open for public inspection.

Gale A. Brewer

While separately requiring finance to make initial non-primary residence determination for properties that meet the applicable market value thresholds.

Gale A. Brewer

Can you explain how finance interpreted and implemented these two separate requirements?

Gale A. Brewer

Does finance believe that its current public reporting and notification process satisfies the requirements?

Gale A. Brewer

They were satisfied.

Gale A. Brewer

requirement established by state law and are there any changes finance plans to make to that process going forward there were certainly a lot of suggestions here today

Gale A. Brewer

the public list posted on finances website indicates the properties on the list may or may not be the subject to the tax

Gale A. Brewer

How can owners verify if they need to file an exemption?

Gale A. Brewer

According to analysis by former Finance Commissioner Martha Stark, a beloved person to all of us,

Gale A. Brewer

when the more than 900,000 properties on finance's published list are filtered using the statutory market value thresholds,

Gale A. Brewer

Approximately 24,000 properties remain.

Gale A. Brewer

Why didn't finance apply those thresholds before publishing the list so that the public facing list more clearly reflected the universe of properties that could potentially be subject to the tax?