Michael Cohen slams NYC mayor over intrusive pied-à-terre tax notice

Michael Cohen, once President Trump's personal lawyer, said the city’s recent letter demanding proof of primary residency for his Upper East Side condo was an overreach by Mayor Zohran Mamdani’s office. The notice warns that failure to demonstrate the unit as a primary home could trigger a pied-à-terre tax of roughly $50,000, based on rates of 4% to 6.5% for high-value secondary properties. Cohen objected to the requirement to upload recent federal or state tax returns, Social Security numbers of co-owners, and trust agreements, calling the process “beyond abnormal.”

He also questioned who would access the submitted data on the city’s website. The levy, enacted in the state budget with Governor Kathy Hochul’s support, applies to second homes worth $5 million or more and condos or co-ops over $1 million that are not primary residences. Cohen noted that many of his building’s owners received the same demand, and a newly published city database listing owners’ names and addresses has drawn criticism for privacy risks. The mayor’s office declined to comment on the complaints.