A Staten Island judge ruled Sept. 29 that New York City Mayor Zohran Mamdani’s administration mishandled the rollout of a pied-à-terre tax on second homes in July, ordering the city to scrap the notices and start over.
Supreme Court Justice Wayne Ozzi sided with homeowners who claimed the program that in July added a special tax on second homes worth more than $5 million penalized them needlessly.
Ozzi found “the mailed notices are arbitrary and capricious, affected by errors of law, and in violation of the recipients’ due process rights.”
“Respondents failed to properly make individualized ‘initial determinations’ with regard to ‘primary residences,’” Ozzi wrote in the ruling. “All previously Mailed Notices are to be canceled.”…