I would think that anyone with the money to buy high-end properties is also in a position to get the best advice possible about the property’s true value. Similarly, a bank has experts who valuate property before loans are made. Moreover, no one is forced to buy any property or make any kind of loan based on a property’s evaluation. Stewart is full of crap.
This is the lawsuit they filed against Trump:
https://ag.ny.gov/sites/default/files/tto_complaint.pdf
Here’s the NY AG’s whistleblower portal:
https://ag.ny.gov/i-want/use-whistleblower-portal
But a New York attorney could file on behalf of New York (speak to an actual attorney to verify) and get a % of the fine. Be interesting to read them use the same defenses Trump is arguing.