New York City Mayor Zohran Mamdani's proposed 'millionaire home tax' is drawing attention beyond second-home ownership. By requiring owners of high-value secondary residences to establish whether a property is their primary home, the proposal also highlights a long-running issue of residency claims that overlaps with "garage fraud".

New York mayor’s policy set to generate revenue and address housing crisis despite outcry in some quarters

The lawsuit, which has ties to a Republican city council member and Mamdani’s past rivals, accuses the city of ignoring state law