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Appeals court rules for Mamdani on pied-à-terre tax, reversing lower court

Appeals court rules for Mamdani on pied-à-terre tax, reversing lower court

Summary

A New York appeals court ruled in favor of Mayor Zohran Mamdani’s pied-à-terre tax, which applies to certain second homes. The ruling reversed a lower court decision that found the city Department of Finance violated homeowners’ due process rights in how it made tax determinations.

Key Facts

  • The appeals court ruled in favor of New York City’s pied-à-terre tax.
  • The tax applies to certain second homes.
  • The case involved a group of New York City homeowners.
  • A lower court had found that the Department of Finance violated the homeowners’ due process rights.
  • The appeals court reversed the lower court decision.
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