Advocates say ducks raised for the dish are cruelly force fed, while farmers argue such practices are outdated.
The bill will "lay the groundwork" for full legalization, the state Assembly speaker said.
The city has about 500 miles of vulnerable coastline with about $102 billion worth of property.
The alternative to New York's new luxury property tax would have been far worse, they say.
Drivers with hardships or limited access to medical facilities are among those who may not have to pay.
Charging a congestion fee for drivers entering Manhattan below 61st Street is an idea that's gaining momentum.
Some wealthy Americans complaining about the SALT deduction cap didn't get the deduction in the first place.
The proposed tax would apply to properties above $5 million owned by non-residents.
His comments came as the legislature faces an April 1 deadline to approve a budget for fiscal 2020 .
Under pressure to fix its transit system, New York considers a tax on non-resident luxury apartment owners.