A judge temporarily blocked the rollout of NYC Mayor Zohran Mamdani’s pied-à-terre tax, a tax on secondary New York residences worth more than $5 million, while a lawsuit is ongoing.

Judge Wayne Ozzi issued the ruling Monday in response to a lawsuit filed Friday by homeowners challenging the new law, led by former First Deputy Mayor Randy Mastro. They specifically named in their complaint the publication of a list of 900,000 properties and 17,000 letters sent to homeowners who could be subject to the tax. The lawsuit also included a complaint from homeowners whose properties were flagged but who would now have to prove that they are exempt.

According to the lawsuit, the city “has arbitrarily and capriciously foisted onto New York City residents the burden of proving they are not subject to the Surcharge.”

Ozzi’s ruling orders the city to take the following three actions:

• Remove the published list of 900,000 homes.
• Take no further action based on the list or notices already mailed out.
• Refrain from enforcing a Sept. 18 deadline for those seeking exemptions.

Mastro has frequently and outspokenly opposed the mayor, filing a previous lawsuit against Mamdani’s rent freeze. Mamdani joked about Mastro’s efforts to block his agenda.

“There are a few things more certain in New York City than death, taxes and Randy Mastro filing a lawsuit against this administration,” the mayor said.

“We are confident in our position,” he added. “And that is a confidence coming from both the legality of the city’s actions as well as the importance of a surcharge on secondary homes worth more than $5 million, a surcharge that will help fund safer streets, that will help fund stronger schools, and it will help fund the city that New Yorkers deserve.”