Mayor Mamdani released a list of 960,000 New York City real estate owners whose properties were assessed by city computers at $5 million or more in market value, identifying them as potentially liable for the pied-à-terre tax. Supported claims come from RealClearPolitics; additional details on specific enforcement cases and tax mechanics remain unverified. The release has prompted analyses across progressive, conservative, and libertarian perspectives regarding taxation, enforcement, and property rights.