Mayor Zohran Mamdani's office declined to attend a City Council hearing concerning the rollout of the pied-à-terre tax, an absence that follows significant backlash over the city's mass release of property owners' names and addresses. The mayor's office stated that it could not participate in discussions about an issue currently subject to an active lawsuit.

Critics have labeled this justification as "preposterous," arguing that the city frequently engages in discussions and litigation on various matters, including labor disputes and NYPD policies, without abstaining from public commentary. The boycott is seen by opponents as an attempt by the mayor's administration to avoid accountability for recent controversial actions.

The hearing was scheduled to address concerns raised by the city's distribution of thousands of letters to New Yorkers who have long resided at and paid taxes from their current addresses. Additionally, the session was intended to hear complaints from co-op boards regarding the city's efforts to hold all board members responsible for paying the pied-à-terre tax on certain units within their buildings.

A significant point of contention has been the city's decision to publish the names and addresses of approximately 900,000 individuals, purportedly those liable for the tax. This action has been criticized as a gratuitous release of information, especially since the city had already identified a smaller group of potential tax candidates and estimated that over 98% of the larger list would not be liable.

Questions were raised about the nature of this list, with some characterizing it as an "enemies list" targeting specific individuals. The absence of city officials at the hearing meant these questions went unanswered, further fueling speculation about the administration's motives.

Team Mamdani's assertion that the mass release of data was an initiative for "transparency" has been met with skepticism. This boycott also comes at a time when the mayor's office is reportedly spending taxpayer funds to organize protests at other public hearings. Critics contend that this behavior demonstrates a disregard for democratic accountability, despite the administration's self-identification as Democratic Socialists.