Overview
- A temporary restraining order issued Monday by Judge Wayne M. Ozzi bars New York City from sending more tax notices, pauses enforcement and requires the Finance Department to take down its public registry while the lawsuit moves forward.
- Three homeowners sued after receiving notices, saying the city wrongly labeled their primary residences as non‑primary and shifted the burden onto owners to prove where they live.
- The city's preliminary registry listed roughly 900,000–960,000 properties and about 17,000 owners were mailed notices, a scale plaintiffs say included many properties not subject to the surcharge.
- City officials have appealed and say they will defend the surcharge, which applies to non‑primary single‑family homes valued at $5 million or more and to condos and co‑ops valued at $1 million or more.
- The dispute has become highly political, drawing President Trump’s public criticism and outside ad campaigns, and it threatens roughly $500 million a year in expected revenue while the case returns to court on August 31.