Judge hits brakes on Mamdani’s bungled pied-à-terre first-class fiasco tax
Mayor Zohran Mamdani’s troubled pied-à-terre tax remains in effect for the moment after New York City filed an immediate appeal of a judge’s order blocking the rollout and requiring the removal of a massive public property list.
Staten Island Supreme Court Justice Wayne Ozzi granted three homeowners a temporary restraining order Monday, finding enough merit in their allegations to pause the city’s enforcement process until an Aug. 31 hearing.
But City Hall quickly filed a notice of appeal, which under New York law automatically stayed Ozzi’s order while a higher court considers the case. That means the city can continue implementing the surcharge unless the Appellate Division intervenes.
So, for homeowners attempting to follow this drama: The judge stopped the rollout. The city’s appeal stopped the stop. Welcome to New York government, where even the temporary restraining order needs a flowchart.
The lawsuit was filed by homeowners Simon Hedley, Rachel O’Brien and Carmine Morano. O’Brien is the wife of Republican City Councilman Frank Morano, while Carmine Morano is his father.
The plaintiffs are not presently challenging the Legislature’s authority to impose the tax itself. Their complaint targets the Mamdani administration’s method of identifying properties and forcing homeowners to prove that their primary residences are not second homes.
The Department of Finance mailed approximately 17,000 notices warning owners that their properties might be subject to the surcharge. The city also published a supplemental assessment list containing nearly 960,000 properties potentially connected to the rollout.
Owners who received notices were directed to submit documentation proving they qualified for an exemption—effectively placing the burden on residents to correct the city’s assumptions.
The plaintiffs called that process “arbitrary and capricious,” arguing that the government must make an individualized determination before assessing a tax or compelling residents to prove they do not owe it.
Ozzi temporarily ordered the city to remove the supplemental list, refrain from acting upon the mailed notices without first making individual determinations and suspend the approaching homeowner deadlines.
Councilman Morano called the ruling a victory for basic due process. “The court temporarily stopped the City from keeping the supplemental list online, acting on the mailed notices without first making the required individualized determination, and enforcing the deadlines on homeowners,” Morano wrote. “I’ve said from day one: verify first.”
Morano praised his wife and father for taking on City Hall but cautioned that the legal fight was only beginning. “I’m proud Rachel and my Dad were willing to stand up and fight City Hall, and Randy Mastro deserves tremendous credit for his legal work,” he added. “But this isn’t over. We fully expect the City to keep fighting.” “Government has to follow the law too. Now we keep going.”
Staten Island Supreme Court Justice Wayne Ozzi granted three homeowners a temporary restraining order Monday, finding enough merit in their allegations to pause the city’s enforcement process until an Aug. 31 hearing.
But City Hall quickly filed a notice of appeal, which under New York law automatically stayed Ozzi’s order while a higher court considers the case. That means the city can continue implementing the surcharge unless the Appellate Division intervenes.
So, for homeowners attempting to follow this drama: The judge stopped the rollout. The city’s appeal stopped the stop. Welcome to New York government, where even the temporary restraining order needs a flowchart.
The lawsuit was filed by homeowners Simon Hedley, Rachel O’Brien and Carmine Morano. O’Brien is the wife of Republican City Councilman Frank Morano, while Carmine Morano is his father.
The plaintiffs are not presently challenging the Legislature’s authority to impose the tax itself. Their complaint targets the Mamdani administration’s method of identifying properties and forcing homeowners to prove that their primary residences are not second homes.
The Department of Finance mailed approximately 17,000 notices warning owners that their properties might be subject to the surcharge. The city also published a supplemental assessment list containing nearly 960,000 properties potentially connected to the rollout.
Owners who received notices were directed to submit documentation proving they qualified for an exemption—effectively placing the burden on residents to correct the city’s assumptions.
The plaintiffs called that process “arbitrary and capricious,” arguing that the government must make an individualized determination before assessing a tax or compelling residents to prove they do not owe it.
Ozzi temporarily ordered the city to remove the supplemental list, refrain from acting upon the mailed notices without first making individual determinations and suspend the approaching homeowner deadlines.
Councilman Morano called the ruling a victory for basic due process. “The court temporarily stopped the City from keeping the supplemental list online, acting on the mailed notices without first making the required individualized determination, and enforcing the deadlines on homeowners,” Morano wrote. “I’ve said from day one: verify first.”
Morano praised his wife and father for taking on City Hall but cautioned that the legal fight was only beginning. “I’m proud Rachel and my Dad were willing to stand up and fight City Hall, and Randy Mastro deserves tremendous credit for his legal work,” he added. “But this isn’t over. We fully expect the City to keep fighting.” “Government has to follow the law too. Now we keep going.”
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