N環球 
New York judge orders city to restart rollout of tax on luxury second homes
A Staten Island judge ordered New York City to redo its rollout of the pied-à-terre tax on expensive secondary homes, but the city appealed and the tax itself remains in place.
Why it matters
The pied-à-terre surcharge is the signature revenue measure of Mayor Zohran Mamdani's administration, expected to raise $500 million a year from wealthy owners of secondary homes. The ruling does not kill the tax — it forces the city to redo how it decides who owes it, one week before the October 6 exemption deadline.
Full story
On September 29, 2026, New York State Supreme Court Justice Wayne Ozzi of Richmond County (Staten Island) ruled that the city's Department of Finance botched the rollout. The department had posted a supplemental tax roll of more than 900,000 properties on its website and mailed about 17,000 notices telling owners they might owe the surcharge — then required recipients to prove the homes were their primary residences.
Ozzi called the process "arbitrary and capricious," saying it caused "confusion and dismay" and unfairly shifted the burden of proof onto homeowners. He ordered the department to take down the roll, cancel the mailings, and use tax records already available to the city to determine who actually owes the tax before sending new, individualized notices.
The city appealed immediately, which triggered a stay — so the Finance Department continues implementing the surcharge while the Appellate Division reviews the decision. The tax applies to non-primary residences: one-, two- and three-family homes valued at $5 million or more, and condominium or co-op units valued at $1 million or more.
💬 Comments
No comments yet. Be the first!