Rich people have been using vacation homes and family addresses to dodge city income tax and slash car insurance premiums. Now the new pied-à-terre tax is trying to nail them on it, but the DMV can't process address updates fast enough for anyone to actually file for exemptions before the deadline hits. So the rollout is collapsing under its own weight. Nobody can update their records, nobody can prove they're exempt, and the whole thing is tangled in confusion on purpose or incompetence, take your pick.