New York City must restart its rollout of a pied-à-terre surcharge expected to generate at least $500 million annually after Judge Wayne Ozzi ordered the city to cancel previously issued notices and make individualized determinations before seeking payment. Ozzi found that the Department of Finance's process violated the due-process rights of homeowners who challenged the rollout. The ruling does not address whether the tax itself is legal. The surcharge, effective July 1, applies to non-primary one-, two- and three-family homes worth more than $5 million and to condos or co-ops worth more than $1 million. About 17,000 owners received notices in July, but the Department of Finance later found that thousands of flagged properties were primary residences after reviewing income-tax filings. Mayor Zohran Mamdani's administration said it would seek a stay of the injunction and continue defending the measure. Randy Mastro's lawsuit challenges the city's implementation, while former Commerce Secretary Wilbur Ross, Hilary Geary Ross and Steve Wynn have separately sued New York State over the tax's constitutionality.