New York City on Tuesday put Judge Wayne Ozzi’s order on hold by appealing his ruling that canceled already mailed notices for Mayor Zohran Mamdani’s second-home tax.
Ozzi said the city failed to follow required procedures before sending the notices, calling the rollout arbitrary, legally flawed and a violation of recipients’ due-process rights.
The stay lets the city keep implementing the pied-a-terre surcharge while the appeal proceeds, though Ozzi said the tax itself could still survive if officials remove the current property list, publish a corrected one and remail notices lawfully.
The levy, announced in April, targets one- to three-family homes, condos and co-ops worth more than $5 million when owners also hold property outside New York City.
The case adds to a widening stack of legal fights over Mamdani’s agenda, including challenges to his rent freeze, state-backed grocery plan and specialized high-school admissions changes.