Appeals court lets Mamdani proceed with New York City second-home tax

An appeals court on Wednesday reversed a lower court order requiring New York City to restart the rollout of its tax on high-end second homes, allowing Mayor Zohran Mamdani's administration to proceed with collection efforts, The New York Times reported November 4.

A Staten Island judge had ruled in September that the city mishandled the rollout. The city appealed and continued implementing the tax while the case proceeded. The surcharge still faces other legal challenges.

Mamdani welcomed the ruling. Randy Mastro, a lawyer for the homeowners who brought the lawsuit, said he believed separate challenges to the tax's constitutionality would ultimately prevail, according to the newspaper.

Source: Mihir Zaveri, The New York Times, November 4, 2026. https://www.nytimes.com/2026/11/04/nyregion/pied-a-terre-mamdani-appeal-win-home-tax.html