No representative of the Mamdani administration appeared at a City Council oversight hearing Tuesday on the rollout of New York City's pied-a-terre tax, leaving lawmakers to raise questions with no one present to answer them.

Department of Finance Commissioner Richard Lee submitted written testimony instead, saying active litigation prevented him from testifying in person. Lee wrote that the administration had asked the Council to postpone the hearing and that lawmakers declined. He said he would have welcomed the chance to answer questions directly, amNewYork reported.

The joint hearing by the Committee on Governmental Operations and the Finance Committee began at 1 p.m. in the Council chambers at City Hall.

Council Member Gale Brewer, who chairs the governmental operations committee and represents the Upper West Side, called the decision not to attend "disturbing" and said she intended to get answers for constituents, according to Gothamist. Council Member Julie Menin said administrations routinely testify while litigation is pending and described oversight as a core function of the Council.

Council Member Eric Dinowitz, who supports the surcharge, also criticized the absence and raised concerns about the legal and administrative costs the tax could impose on co-op buildings.

The tax applies to second homes assessed at $5 million or more and to co-op and condo units assessed at $1 million or more that are not primary residences. Mayor Zohran Mamdani has said the surcharge will raise $500 million a year. First payments are due in January.

The rollout drew complaints after the Finance Department sent letters in July to roughly 17,000 property owners it had identified as owning second homes and published more than 900,000 addresses. Some full-time residents were incorrectly flagged and told to prove where they live. The city extended the deadline to apply for a primary residence exemption to Sept. 18.

Randy Mastro, an attorney representing homeowners challenging the tax, said the city had reversed the burden of proof by requiring residents to demonstrate that a property is their primary home, according to WABC.

Mamdani, who is on a weeklong vacation upstate and returns Sunday, has defended the tax and said the city hired about two dozen additional staff members to handle complaints.