“We are aware of this, and we are reaching out to each of the individual co-op developments,” Lee said. Lee said it included all residential properties already on the city’s final property roll. The deadline for co-op owners is Aug. 24. Charges for properties ultimately found subject to the surcharge will appear on property tax bills due Jan. 1, 2027. Asked whether property owners should be concerned that the tax would not be implemented fairly or accurately, Mamdani said no.