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Staten Island Judge Rules Against NYC's Pied-à-Terre Tax on Second Homes

On September 29, 2026, a Staten Island judge ruled against New York City's pied-à-terre tax on second homes, stating that the city's implementation was mishandled. Judge Wayne Ozzi indicated that the Department of Finance violated the rights of the plaintiffs involved in the case.

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Zohran Mamdani Wayne Ozzi

A Staten Island judge ruled against New York City Mayor Zohran Mamdani's pied-à-terre tax on second homes on September 29, 2026. Judge Wayne Ozzi, a Democrat on the state’s Supreme Court, stated that the city mishandled the tax's implementation. In his ruling, Ozzi noted that Mamdani’s Department of Finance (DOF) violated the plaintiffs' rights, which included a group of New York City residents.

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Staten Island judge rules against Mamdani, NYC on taxing second homes

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Staten Island Judge Rules Against NYC's Pied-à-Terre Tax on Second Homes