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NY judge mandates end to Mamdani's second-home tax

NY judge mandates end to Mamdani's second-home tax

A New York City judge blocked the rollout of the pied-à-terre tax, ruling that the city improperly identified homeowners as subject to the surcharge despite them using their properties as primary residences. The judge ordered removal of a publicly posted tax roll and canceled initial notices sent to residents, requiring the city to send revised notices based on proper individualized determinations. The ruling challenges the city's implementation process of the tax, which aimed to raise revenue by taxing high-value second homes.

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