The complaint alleges that the city violated state law by subsequently sending 17,000 letters to homeowners alerting them that they may be subject to the high-value property tax. The complaint names the city, Mayor Zohran Mamdani, the Department of Finance, and agency Commissioner Richard Lee as defendants. The city has endless ways to verify residency; resorting to a scattergun approach and demanding that residents prove their status is disturbing, and not a very friendly act toward someone who lives in New York City.” In defense of the process, Mamdani said the database released the city’s property tax roll as a state law requirement. In 2028, the city will evaluate properties by looking at comparable sales and then update the tax.