
Brooklyn Appellate Court Lifts Restraining Order on NYC Pied-à-Terre Tax as Legal Fight Heads to August 31 Hearing
A Brooklyn appellate judge cleared the Mamdani administration to continue rolling out New York City’s new pied-à-terre tax on August 13, lifting a temporary restraining order that a Staten Island court had issued just three days earlier and setting up an August 31 hearing that will determine whether the city’s implementation survives judicial review. Key Takeaways Judge Philip Hom of the Appellate Division, Second Department, stayed the temporary restraining order issued by Staten Island Supreme Court Justice Wayne Ozzi, allowing the city to proceed with the tax rollout while its appeal is pending. The pied-à-terre tax applies to non-primary residences valued above $5 million for one-to-three-family homes and above $1 million in assessed value for condos and co-ops, with surcharge rates ranging from 0.8% to 6.5% depending on property type and value. The NYC Comptroller projects the surcharge will generate approximately $500 million annually for the city. Attorney Randy Mastro, a former first deputy mayor, filed the







































