New York City can continue rolling out Mayor Zohran Mamdani’s pied-à-terre tax on higher-value non-primary homes after an appellate judge allowed implementation to proceed during a legal fight. The tax would add a surcharge to one-, two- and three-family homes valued above $5 million and to condos and co-ops worth at least $1 million when they are not a person’s primary residence, with City Hall projecting about $500 million in annual revenue. The lawsuit, brought by three city residents, does not challenge the tax itself but targets the rollout, including the city’s release of information on thousands of homeowners and notices sent to about 17,000 properties that may be subject to the levy. The dispute has added to broader criticism of Mamdani over anti-Israel rhetoric, perceived slights toward the business community and tensions with the City Council, while wealthy residents and conservatives including President Donald Trump have attacked the measure.