How many middle class folks do you know who own two homes, the unoccupied one of which is a NYC property worth >$1 million?

I'd agree with you if this applied to primary residences, but it seems like this only applies to secondary residences? I find it hard to reconcile "middle class" with "has a second home in NYC"

the amount of people who are middle class with a second home is rare. if you can afford another dwelling, you can pay more tax on it. lets not be this disconnected.

It’s a pretty moderate tax on second homes and it makes the city cash flow healthier. I don’t understand what’s controversial about this.

The middle class doesn't own second homes. This tax does not apply to primary homes.

It's not on the primary residence. Relax.