Yeah thanks for nothing for comparing a single kind of tax to your country, whilst your country/states don't have the excessive overall tax regimes as are present in Europe.

Nothing, absolutely nothing do we have to adjust to America, neither up or downwards.

That being said, and as much as I think Mamdani is an Ideologue, taxing second, unoccupied homes sounds absolutely reasonable (at least if they aren't rented out). Expect all kinds of shenanigans to circumvent this, but still.