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Judge Ozzi Freezes Mamdani’s Pied-a-Terre Tax Rollout

A Staten Island judge has put the brakes on Mayor Zohran Mamdani’s high-profile pied‑à‑terre surcharge, issuing a temporary restraining order that freezes key parts of the city’s rollout. Justice Wayne M. Ozzi ordered the Department of Finance to take down the massive “Supplemental Roll” and blocked enforcement actions tied to mailed notices while a court fight proceeds. The move affects roughly 960,000 properties listed and about 17,000 homeowners who already received initial notices.

What the court actually ordered

The TRO signed by Justice Ozzi stops the city from publicly posting the Supplemental Roll, from enforcing the administrative deadlines in the mailed notices, and from imposing or collecting the surcharge based on that roll. The order came after three homeowners filed an Article 78 petition challenging the way the city assembled and announced the list. In plain English: the city cannot keep using that spreadsheet to tag homeowners and start collecting money until a judge says the process is legal.

Why the homeowners sued

The plaintiffs say the city flipped a law meant to require individualized determinations into a broad brush that swept up hundreds of thousands of properties. Instead of confirming case by case whether a unit is a primary residence, the Department of Finance published a huge list and sent notices that shifted the burden onto homeowners to prove they qualify for an exemption. Longtime owners reported being flagged even though they live in the homes, and lawyers called the rollout arbitrary and unfair.

City pushback and the likely appeal

The mayor’s office says the surcharge targets the ultra‑wealthy and that the administration will fight the TRO. The City Law Department has already signaled it will seek permission to appeal, which could trigger an automatic stay or speed the case to the appellate court. Expect quick filings and an aggressive defense: Mamdani wants revenue from pricey second homes, but the city’s haste in publishing the roll gave opponents a clear court hook.

Why this ruling matters and what comes next

This temporary order does more than pause a tax — it throws a spotlight on a clumsy administrative rollout and raises bigger questions about government power and property rights. If the city can’t show it followed the statute’s required individualized process, the TRO could become the first step toward a permanent block. For now homeowners get a reprieve and the city gets a lesson: you can promise to tax the wealthy, but you can’t do it by sweeping up ordinary homeowners with a poorly designed list. The hearing to map the next steps is already on the calendar, and both sides will race to shape the legal record and public opinion before the story moves up the ladder.

Written by Staff Reports

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