Pied-a-Terre Tax Rollout Faces NYC Legal Challenge

Three New York City homeowners filed a lawsuit against Mayor Zohran Mamdani and the Department of Finance over the rollout of the pied-a-terre tax, challenging the city’s release of a tax roll listing over 900,000 homeowners—many of whom are not subject to the surcharge—and notices sent to potentially liable residents. The suit seeks to declare the notices and roll unlawful, pause obligations while the case proceeds, and remove the publicly published list. The city says the list includes many primary residences and extended the deadline to prove primary residence as part of the rollout.