NY appeals judge allows NYC pied-à-terre tax rollout to continue during legal challenge

Published Aug 13, 09:31 PM UTC

A New York state appellate judge ruled on August 13, 2026, that New York City's pied-à-terre tax, championed by Mayor Zohran Mamdani, can proceed with its rollout while facing a legal challenge. This decision follows a temporary restraining order issued by Staten Island Judge Wayne Ozzi that briefly halted the tax on second homes above a certain value. The city's government filed an appeal, triggering an automatic stay, and requested confirmation of the pause. The lawsuit, filed by three residents, challenges the rollout process—specifically the distribution of a list of homeowners and mailed notices—not the tax itself. President Donald Trump, a Queens native who moved to Florida, publicly opposed the tax, calling for it to be stopped and suggesting federal intervention. The tax has drawn criticism from conservatives and the wealthy but remains popular among New Yorkers per recent polls.