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New York Appeals Judge Lets Mamdani Luxury-Home Tax Rollout Resume

On Thursday, August 13, 2026, Judge Philip Hom of a New York appeals court stayed a temporary restraining order that had halted New York City's luxury-home surcharge rollout, allowing Mayor Mamdani's administration to resume sending and enforcing surcharge notices.[1]

The stay lets the city continue mailing surcharge notices and enforcing deadlines while it appeals Judge Wayne Ozzi's earlier order.[1] Homeowners' attorney Randy Mastro called the notices "blatantly illegal" and said plaintiffs will seek permanent relief at an August 31, 2026 hearing before Judge Ozzi.[1]

Judge Ozzi had ordered the city to remove a disputed supplemental property roll from its website and had temporarily blocked enforcement of deadlines, including a September 18 appeal cut-off.[1] The appeals-court stay leaves those prior restraints in flux while the higher court weighs the city's challenge.[1]

  1. Fox News
State & Local Tax Policy Courts & Civil Litigation
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📌 Key Facts

  • On Thursday, August 13, 2026, Judge Philip Hom of a New York appeals court stayed a temporary restraining order that had halted New York City’s luxury-home surcharge rollout.
  • The stay allows the Mamdani administration to resume sending and enforcing surcharge notices while the city’s appeal of Judge Wayne Ozzi’s earlier order proceeds.
  • Homeowners’ attorney Randy Mastro called the surcharge notices “blatantly illegal” and said plaintiffs will seek permanent relief at an August 31, 2026 hearing before Judge Ozzi.
  • Ozzi’s earlier order had forced the city to remove a disputed supplemental property roll from its website and temporarily blocked enforcement of deadlines, including a September 18 appeal deadline.

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