According to CBS News, the tax targets non-residents who own luxury properties in the city but don’t live there full-time. Think hedge fund managers, Russian oligarchs, and billionaires who treat Manhattan real estate like a high-end storage unit for their cash. Hochul made it crystal clear this isn’t about squeezing New Yorkers but about making sure the ultrawealthy who benefit from the city’s services chip in, even if they don’t pay local income taxes.
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