A Brooklyn-based state appeals court on Wednesday reversed a September ruling that had blocked New York City’s rollout of its luxury second-home tax and ordered officials to start over.
The city had appealed while continuing to implement the levy, known as the pied-a-terre tax, after a Staten Island judge found the rollout was mishandled.
Mamdani’s administration backs the tax as part of a broader push to raise more revenue from wealthy New Yorkers and help narrow the city’s budget gap.
The legal win strengthens the mayor’s progressive agenda, though the tax still faces other court challenges and the administration is also defending policies including a proposed rent freeze.