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Public Testimony

June Borwick testifies on co-op valuation disparities and retroactive concerns

New York City Council · Aug 18, 2026 · starts 1:53:35 · 2 min 47 sec

June Borwick, treasurer of a small Nolita co-op, raises concerns about co-ops being valued at only 20% of single-family homes, the retroactive nature of the tax, and the unfairness of co-op units being discriminated against versus single-family homes. She calls for an exemption for mid-range co-ops.

Member of the Public - June Borwick

My name is June Borwick.

Member of the Public - June Borwick

I'm the treasurer of a small self-managed building in Nolita.

Member of the Public - June Borwick

We have four units.

Member of the Public - June Borwick

It's unclear, like it is for many people, which of those will have to pay the tax.

Member of the Public - June Borwick

But they each will have to pay, if they do have to pay, almost as much as the whole building pays, which is completely unfair.

Member of the Public - June Borwick

Part of that, most of that, is due to the rather unusual decision made that somehow co-ops are valued at only 20% of single-family homes.

Member of the Public - June Borwick

We get values on our property taxes, on the notice of property values, and so on, and we know roughly what those values are, and there is no way that our building, despite being a beautiful landmark, is worth $44 million, which is what the

Member of the Public - June Borwick

de facto...

Member of the Public - June Borwick

Jump of five times for a co-op building for each unit.

Member of the Public - June Borwick

I have a couple problems about the tax, most of which I suspect nothing can be done about.

Member of the Public - June Borwick

The idea of a retroactive tax where it's kind of an unhappy surprise that something that happened last January

Member of the Public - June Borwick

is what defines what has to happen to you next year.

Member of the Public - June Borwick

The second thing is,

Member of the Public - June Borwick

It's somewhat of a surprise to have a real estate tax being based on market value, not assessed value, both in New York City and elsewhere.

Member of the Public - June Borwick

But the third thing, and the thing that might be actionable in some way by the city council or by the Department of Finance, is that there ought to be some kind of exemption.

Member of the Public - June Borwick

That enables a co-op that is worth, theoretically, by market value, between, let's say, a million and two million, which sounds like a lot of money.

Member of the Public - June Borwick

Frankly, to me, it is a lot of money, can be shown to have a specific market value.

Member of the Public - June Borwick

And once they have that, they can be put into the class of

Member of the Public - June Borwick

single and two and three family homes.

Member of the Public - June Borwick

We live in co-ops.

Member of the Public - June Borwick

They are single family homes.

Member of the Public - June Borwick

Why there's a discrimination between us and the other single family homes is really kind of beyond me.

Member of the Public - June Borwick

Most people who live in a co-op or a condo have a reasonable idea of what their market value is.

Member of the Public - June Borwick

And anybody who's either the treasurer or the property manager of the building knows what the market, the assessed value of these buildings are.

Member of the Public - June Borwick

And I think those should be used.

Member of the Public - June Borwick

Thank you.

Member of the Public - Anna Champany

Thank you very much.

Member of the Public - Anna Champany

Next.