FeaturedMetroRandy MastroZohran Mamdani

Judge Blocks Mamdani Luxury Second-Home Tax Rollout in NYC

A New York judge has put Mayor Zohran Mamdani’s luxury second-home tax rollout on ice, temporarily blocking City Hall from enforcing key parts of the controversial program after the city published a massive property list containing information on more than 900,000 homeowners.

Judge Wayne Ozzi ordered the city to take down the disputed supplemental property roll and temporarily barred the Mamdani administration from relying on the list — or notices already mailed to homeowners — as it moves toward enforcing the new surcharge.

The order also blocks the city from imposing, assessing or collecting the surcharge against homeowners identified through the supplemental roll without first making an individualized determination that the property actually qualifies and providing the notice required under state tax law.

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A significant setback for City Hall.

The surcharge targets second homes valued at more than $5 million, but attorney Randy Mastro argued in court that the administration put the cart before the horse — effectively forcing homeowners to prove they were exempt rather than requiring the city to first determine which properties were actually non-primary residences.

“The city screwed this up… got it wrong… stop the train and make them do it over,” Mastro told the court.

According to Mastro, city officials published an enormous supplemental property roll and began sending notices before properly determining whether individual homeowners actually fell under the law.

“The city is to bear the burden,” Mastro argued. “They didn’t do their homework.”

The rollout quickly generated controversy after the city released homeowners’ names, addresses and property values as part of the process.

Mastro argued the disclosure created confusion and unnecessarily exposed New Yorkers who may never have been subject to the surcharge in the first place.

“This is ludicrous. It is not right,” he told the court, accusing the administration of effectively “doxx[ing]” homeowners.

The judge’s temporary order does not appear to resolve the broader legal fight over the surcharge itself. Instead, it stops the administration from moving forward under the disputed rollout while the challenge proceeds.

Outside court, Mastro celebrated the ruling as “a very good day for all New York City homeowners.”

“The Mamdani administration botched this rollout,” he said, alleging that thousands of people who live full-time in their homes received letters suggesting they could owe the surcharge when they “never should have received” them.

For now, City Hall’s luxury-home tax push has hit a judicial roadblock, and the administration may have to go back and determine exactly who is subject to the surcharge before it can start collecting a dime.

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