A New York judge on Tuesday canceled previously mailed notices for Mayor Zohran Mamdani’s second-home tax, ruling that the city failed to follow required procedures before mailing the notices.
Judge Wayne Ozzi found that the notices were “arbitrary and capricious, affected by errors of law, and in violation of the recipients’ due process rights,” according to the ruling.
However, Ozzi added that the city can still apply the tax by removing the current list of taxed properties from its website and posting a corrected list after following the proper procedures.
New notices must then be mailed in compliance with the law.
Matt Rauschenbach, a spokesperson for the mayor, defended the tax rollout, arguing that the pied-à-terre surcharge is a “basic principle of fairness” that supports a city he said should not be a “tax haven for the wealthy few.”
“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,” Rauschenbach said.
“Our administration is fighting every day to deliver for working New Yorkers. The ultra-wealthy are fighting in court to avoid paying their fair share. They have filed lawsuit after lawsuit to protect their privilege, and we will not back down.
“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.”
