New York judge orders removal of 900,000-address pied-à-terre tax list

  • Justice Wayne M. Ozzi ordered New York City to remove its published property list.
  • DOF published 900,000 addresses, homeowner names, and property values.
  • City homeowners sued after 17,000 tax letters were mailed in late July.

A Staten Island judge ordered New York City to remove a publicly released list containing 900,000 addresses, homeowner names and property values tied to the pied-à-terre tax (tax on luxury non-primary residences). Justice Wayne M. Ozzi said the Department of Finance, or DOF, should instead publish a roll of properties actually subject to the levy and replace mailed notices sent to potentially affected homeowners. The ruling followed a lawsuit by three New York homeowners, while a separate case filed by Florida-based New York property owners argues that the tax is unconstitutional. The city says the measure will raise $500 million annually for Mamdani's affordability agenda, but its rollout has drawn public and legal scrutiny. The progressive surcharge applies to non-primary homes valued at least $5 million and condos and co-ops valued at least $1 million, with rates ranging from 0.8% to 1.3%.

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