Several NYPD officers are seen gathered outside of Taylor (Swift) Kelce’s residence in the vicinity of Franklin Street and Varick Street following the wedding of Taylor Swift and Travis Kelce on July 4. By: Kyle Mazza/Shutterstock

Instead, Unit 2N is owned by 2N 155 Franklin Street LLC, while penthouse units PHN and PHS are listed under NYC Strategic Realty LLC, with fiscal market values of approximately $743,701 and $1.77 million, respectively. Public property records identify ownership entities rather than beneficial owners.

Donald Trump’s longtime Manhattan residence at Trump Tower also appears in the supplemental roll.

Ciara McCarthy | Patch

A record tied to Donald J. Trump lists Apartment 66N at 721 Fifth Ave. with a fiscal market value of approximately $6 million.

Another property at the same address appears under Trump Tower 62M LLC with a listed fiscal market value of about $650,000.

How Will The City Decide Who Pays?

The Department of Finance must determine whether each property meets the law’s requirements, including whether it is a secondary residence, exceeds the statutory value threshold, qualifies for an exemption and satisfies the applicable ownership rules.