A Staten Island judge on Tuesday threw out New York City’s rollout of its new pied-à-terre tax. He ordered Mayor Zohran Mamdani’s administration to cancel the notices it sent to property owners and restart the process of deciding who owes the surcharge.
State Supreme Court Justice Wayne Ozzi ruled that before deciding a property is a second home subject to the tax, the city must review all the information available to it and produce the records backing its claim. He did not rule on whether the tax itself is legal.
“The pied-à-terre surcharge is about a basic principle of fairness: If you can afford a luxury second home in New York City, you can afford to pay your fair share for the schools, streets, and parks that make this city work,” Matt Rauschenbach, a spokesperson for the mayor, told Fortune in a statement. “Today’s decision is wrong, and we will invoke a stay of the injunction. With a stay, we will continue implementing the surcharge fairly, efficiently, and in full compliance with the law, as we have since day one…