纽约市市长曼达尼推出第二住宅税政策，对价值超过500万美元的第二住宅或价值超过100万美元的共寓征收年费 1。政府在7月底公布了近100万处可能需要缴税的房产地址和业主信息清单 1，最终向17000人发送了税务通知 1。根据市长预计，该税收政策可为城市筹集年均5亿美元收入 1。
这一政策在纽约引发了分歧。支持者认为该税收政策公平合理，能够为城市服务提供资金支持 1。反对者对公布房产业主信息的做法提出了担忧，认为存在安全隐患 1。部分房产业主已提起诉讼，要求政府撤下房产信息清单 1。
New York City Mayor Mamdani has rolled out a controversial tax policy targeting property owners with second homes, drawing both praise and fierce opposition from residents and legal challengers. 1 The tax applies an annual fee to second homes valued above $5 million or condominiums valued above $1 million. 1 In late July, the city government released a list containing approximately 1 million property addresses and owner information subject to potential taxation, prompting immediate backlash over privacy concerns and legal challenges. 1
Supporters of the initiative argue the policy represents a fair and reasonable approach to generating revenue for city services, with officials projecting the tax will collect an average of $500 million annually. 1 Meanwhile, opponents have raised serious concerns about the disclosure of owner information, citing security risks, and some property owners have filed lawsuits demanding the city remove their details from the publicly available list. 1 The city ultimately sent tax notices to 17,000 individuals. 1
This policy places New York alongside other cities implementing second home taxes. Paris levies a 60 percent local tax surcharge on second homes, while Vancouver's vacant property tax rate stands at 3 percent of property value and has generated approximately $194 million CAD since its implementation in 2017. 1
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