New York Gov. Kathy Hochul’s administration says it will step up enforcement against people it believes are dodging state and city income taxes through “pied-à-terre” arrangements. According to the governor’s office, some residents maintain primary residences outside New York City while keeping an additional home or access to a residence within the city, and then claim they do not live in the city for tax purposes. The administration also points to related compliance issues, including claims that taxpayers try to avoid city tax obligations by registering vehicles out of state or using out-of-state registrations to support their outside-city residency assertions. The planned enforcement effort focuses on cases where officials believe taxpayers are incorrectly asserting where they live, particularly when residency claims are tied to income tax treatment. The governor’s office says the approach will involve pursuing individuals who are alleged to have misrepresented residency or otherwise failed to meet their tax responsibilities. The effort reflects a broader attempt to tighten tax compliance and clarify how residency is determined for city and state taxation.