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Agency Testimony

Commissioner Lee's testimony: outreach, customer service, and deadline extension

New York City Council · Aug 18, 2026 · starts 0:19:19 · 5 min 12 sec

The testimony describes DOF's outreach efforts through senior centers, community meetings, a dedicated website, 311, and partnerships with elected officials. The deadline for appeals was extended to September 18, 2026. Lee expresses willingness to testify after August 31.

Gale A. Brewer

One of the most important aspects of this procedure is that this initial determination is not a tax bill.

Gale A. Brewer

These notices simply inform property owners that, based on the information currently available to finance, their property may be subject to the new surcharge.

Gale A. Brewer

This is an initial determination, not a final one.

Gale A. Brewer

Property owners who believe their property should not be subject to the surcharge

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have an opportunity to submit proof the property is used as the primary residence.

Gale A. Brewer

This process allows property owners to provide information that is readily available to the owners, but may not be reflected in finance's records.

Gale A. Brewer

Through this process, property owners can provide Department of Finance with the information finance needs to make accurate determination regarding surcharge eligibility before the surcharge is applied.

Gale A. Brewer

For example,

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A primary homeowner can submit their dry

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driver's license as proof of primary resident.

Gale A. Brewer

Property owners can alternatively challenge finances initial determination directly with the tax commission if they are also challenging their market value.

Gale A. Brewer

For 2627 tax year,

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They have until March 2027 to do so.

Gale A. Brewer

In implementing the surcharge, we have focused on providing transparency about which properties may be affected and ensuring homeowners have a straightforward way to resolve their status.

Gale A. Brewer

We recognize that homeowners need clear information

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and meaningful support as they navigate the process.

Gale A. Brewer

That is why the Department of Finance has prioritized direct assistance and outreach.

Gale A. Brewer

Finance has been engaging homeowners and plans to further conduct proactive outreach at senior centers, community meetings, and other public forums.

Gale A. Brewer

Provide information through our dedicated website, nyc.gov slash npsearcharch and 311.

Gale A. Brewer

And continue to work with co-op and condominium boards, property managers, and building representatives to share information with residents.

Gale A. Brewer

Where contact information for a property owner is available.

Gale A. Brewer

We are also reaching out directly to homeowners who receive notices to answer questions and

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provide guidance on the initial determination appeals process.

Gale A. Brewer

In addition, we are partnering with elected officials, community leaders, and constituent services staff to distribute accurate information and connect homeowners with available resources.

Gale A. Brewer

We've also announced an extension through September 18th, 2026 for homeowners to submit appeals of initial determinations.

Gale A. Brewer

We believe these efforts reflect the administration's commitment to ensure that every potentially affected homeowner understands the process, knows where to turn for support,

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and has a fair opportunity to challenge a finance initial determination.

Gale A. Brewer

I understand there are concerns regarding this surcharge.

Gale A. Brewer

I also understand that there are individuals who received an initial determination letter who may not ultimately owe the surcharge.

Gale A. Brewer

That is exactly why the Finance Department has expanded its customer service and extended the deadline for property owners to challenge initial determinations.

Gale A. Brewer

Finance is working directly with building managers, elected officials, and homeowners to answer questions and make the process as straightforward as possible.

Gale A. Brewer

Whenever government implements a new law affecting thousands of property owners, questions inevitably arise.

Gale A. Brewer

Government should communicate clearly and effectively

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about new policies, and finance is committed to doing that, not just with respect to this law, but of course all aspects of finance's work.

Gale A. Brewer

The Department of Finance is committed to ensuring that this surcharge is only applied to those properties that are subject to the surcharge under the law.

Gale A. Brewer

Finance is focused on making sure every homeowner has the information they need to understand the key contours of the law and determine whether they are subject to the surcharge.

Gale A. Brewer

Finance's role is to administer and implement the law.

Gale A. Brewer

As implementation moves forward, finance has continued to engage with elected officials

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respond to constituent concerns, and provide updates and guidance to help New Yorkers navigate the process.

Gale A. Brewer

We welcome continued feedback from the City Council and all stakeholders as we work to administer this new law with fairness, consistency, and clarity.

Gale A. Brewer

I am prepared and welcome the opportunity to testify after August 31.

Gale A. Brewer

That concludes from the Commissioner.