A New York state judge has ordered the city to redo the notices sent to homeowners identified as potential payers of its new surcharge on high-value second homes. The decision addresses how the city administered the tax, not whether the tax itself is valid.
Justice Wayne Ozzi of the State Supreme Court in Richmond County said the city had placed too much of the initial burden on homeowners to establish that their properties were not taxable as non-primary residences. His September 29 order directs officials to make individual determinations using the information available to them, withdraw the challenged notices and issue replacements with the basis for each determination. It also requires the city to take down the supplemental property roll published during the rollout.
The tax applies to certain homes assessed at $5 million or more when the owner does not treat the property as a primary New York City residence. The city had sent notices to roughly 17,000 owners after publishing a much larger list of properties that might fall within the program. The court’s order does not erase the surcharge or decide a separate constitutional challenge to the law.
The city appealed, triggering a temporary stay that pauses the required changes while the appeal proceeds. The ruling therefore leaves the tax on the books, but its collection process remains contested.
Official New York courts e-filing search — O’Brien v. City of New York, Index No. 85217/2026
