NEW YORK (VINnews) — New York City Mayor Zohran Mamdani’s administration has begun notifying property owners who may be subject to the city’s new non-primary residence property surcharge, marking the first step in implementing the tax approved this year.

The Department of Finance said Thursday it has started mailing notices to owners of one- to three-family homes, condominiums and cooperative apartments that may qualify for the surcharge if the property is not the owner’s primary residence.

City officials also launched a dedicated website with eligibility information, frequently asked questions and instructions for submitting documentation. The city said it has added staff at the Department of Finance and the Office of Administrative Tax Appeals to administer the new program and process appeals.

The surcharge, commonly referred to as a “pied-à-terre” tax, was proposed by Mamdani in partnership with New York Gov. Kathy Hochul as part of a broader effort to address the city’s budget challenges.

“When I came into office, I made clear that our City would need long-term solutions to our city’s long-term fiscal challenges,” Mamdani said in a statement. “Today is the first step in implementing this tax and collecting critical revenue to fund our parks, schools and libraries.”

Finance Commissioner Richard Lee said the department is focused on implementing the surcharge “fairly and efficiently” while providing resources to help property owners understand the new requirements.

The Department of Finance said customer service representatives and 311 operators have been trained to answer questions about the surcharge, and property owners will be able to upload supporting documents through a secure online portal and appeal determinations if necessary.

The dedicated webpage (nyc.gov/npsurcharge)