The notices then ask recipients to respond and provide documents supporting their claim that the property serves as a primary residence.
What Happens If Your Home Is On The List?
For homeowners who received letters, the dispute has a practical consequence: They may have to spend time gathering documents to establish that the property where they live is their primary residence.
One plaintiff, Simon Hedley, has lived at his Manhattan home for more than 15 years, uses the address on his tax returns and other official documents, and pays New York City income taxes, according to the lawsuit.
The petition states he still received a letter warning that the property “may be subject” to the surcharge.
“The Department was not without principled means to identify the properties actually subject to the Surcharge,” Stark wrote.