Appeals court tosses lawsuit over Mamdani’s pied-à-terre tax rollout, ruling homeowners can’t sue over notices

A New York appeals court on Wednesday threw out a lawsuit over the rollout of Mayor Zohran Mamdani’s pied-à-terre tax, ruling that the homeowners who sued had not adequately shown they were harmed.

The Appellate Division, Second Department, reversed a Sept. 29 judgment by Staten Island Supreme Court Justice Wayne Ozzi that had granted the homeowners injunctive and declaratory relief. The four-judge panel was unanimous. It denied the petition and dismissed the case a week after hearing arguments.

Seven homeowners, represented by former First Deputy Mayor Randy Mastro, sued the city in August. They challenged the Department of Finance’s publication of a supplemental roll of about 900,000 properties and the roughly 17,000 notices it mailed to owners who might owe the surcharge, arguing the city made owners prove they live in their homes instead of checking its own records first.

The court did not rule on that argument. It found the homeowners lacked standing, or the legal right to sue,........

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