Will New York City’s new pied-à-terre tax drive major art collectors from the Big Apple into the tax-friendly arms of competing cultural hubs? That is the question at the heart of an ongoing debate, prompted by a database published last week by the New York City Department of Finance (DOF). It also stressed that the information is public record and that publishing an annual property tax roll is standard practice, despite the unprecedented attention surrounding this year’s release. Zwirner’s East Village residence was also included in the database, with the DOF assigning it an assessed value of $10.6 million. Tax rates will range from 0.8 percent to 6.5 percent, depending on the property type and value.