Appeals Court Tosses Challenge to NYC Pied-à-Terre Tax
A Brooklyn appeals panel found the homeowner plaintiffs lacked standing and reversed a September Staten Island ruling that had halted the tax rollout.
Updated on Nov. 4, 2026 in Apartments
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An appeals court dismissed a lawsuit challenging New York City's pied-à-terre tax rollout, reversing a September ruling by Staten Island Justice Wayne Ozzi. The appeals panel found the homeowner plaintiffs had not shown they would be subject to the tax.
Why it matters
The decision clears the way for the city's pied-à-terre tax rollout to proceed after Ozzi twice ordered it halted. For New York City homeowners who own second residences, the ruling determines whether the tax applies to them.
The ruling was issued Wednesday, November 4, 2026, by a panel sitting in Brooklyn. Ozzi's two September halt orders were both stayed, and the appeals panel found the plaintiffs lacked standing.
The players
Wayne Ozzi
A Staten Island Supreme Court justice whose September 2026 ruling halted New York City's pied-à-terre tax rollout.
The details
Ozzi had ruled that the city improperly published property information and wrongly required homeowners to apply for exemptions. The appeals panel rejected the case on standing grounds without reaching those underlying claims.
Timeline
September 2026: Staten Island Justice Wayne Ozzi rules against the tax rollout.
Wednesday, November 4, 2026: Appeals panel reverses the September ruling.
Market Landscape
The ruling affects how New York City applies its pied-à-terre tax to second homes that owners do not occupy as a primary residence. It determines whether the city can proceed with collecting the levy from property owners in the market.
New York City homeowners with second residences may face the pied-à-terre tax now that the appeals court has cleared the rollout to continue. Owners should check whether their properties fall under the levy.
The takeaway
Owners of non-primary New York City properties should monitor the tax rollout, since the appeals ruling removes the legal hold that had stopped it.
Further reading
Explore more on Apartments for housing market context in New York City.
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