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More than 900,000 New York City homeowners appeared by name, address and property value on a supplemental property roll published by Mayor Zohran Mamdani's administration, against a mayoral estimate of roughly 17,000 properties actually subject to the pied-à-terre surcharge.
That 53-to-1 ratio sat at the center of Monday's hearing before Judge Wayne Ozzi, who temporarily restrained City Hall from enforcing the surcharge, sending further notices or collecting the tax against anyone identified on the disputed roll.
What the court found The surcharge applies to second homes valued above $5 million. Three homeowners filed suit over the rollout alone, leaving the underlying tax's legality unchallenged.
Judge Ozzi found the published notices caused irreparable harm and ruled that state tax law required the city, not property owners, to make an individualized eligibility determination before contacting anyone.
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