--- title: "🚨 NOW: A judge has STRUCK DOWN Ugandan Mayor Mamdani's draconian 2nd home tax…" source: "https://x.com/ericldaugh/status/2105289859950600693" platform: "X / Twitter" factual_accuracy: 91 overall_accuracy: 78 tags: ["taxation", "legal appeal", "uganda", "local residents", "new york city", "second home tax", "political claim"] --- # Source fact-check: 🚨 NOW: A judge has STRUCK DOWN Ugandan Mayor Mamdani's draconian 2nd home tax… Original post: https://x.com/ericldaugh/status/2105289859950600693 Factual accuracy: 91% · Overall accuracy: 78% ## Source post **Target post by @ericldaugh** > 🚨 NOW: A judge has STRUCK DOWN Ugandan Mayor Mamdani's draconian 2nd home tax rollout, ordering him to restart after he WRONGFULLY accused THOUSANDS of New Yorkers of needing to pay it - despite their residency in NYC > > SOCIALISTS SCREW EVERYTHING UP! > > "They arbitrarily put up a list and names and addresses of 900,000 New Yorkers they said were not residents here - and majority of those people like no, we live here!" > > "And the city said, well, you have to go ahead and prove it. And the judge is saying no, the city has to prove that these people are not residents!" > > Mamdani is appealing the ruling > > Sadly, the tax WILL be allowed to continue, it's just the rollout that was struck down and ordered to restart > > This is yet another sign to not put socialists IN CHARGE OF ANYTHING. You give them an inch, they take MILES > > Mamdani technically has the authority to tax high-value second homes. He WEAPONIZED that power to tax THOUSANDS of people who should not be taxed! SOCIALISTS DO THIS EVERY TIME > [attached video 0](https://video.twimg.com/amplify_video/2105289249108967425/vid/avc1/1920x1080/NDsYHxsE9Yu9ezJI.mp4?tag=29) > > Video transcript: I ran for mayor, I said I was going to tax the rich. Well, today we're taxing the rich. This is an annual fee on luxury properties worth more than $5 million, whose owners do not live full-time in the city, like for this penthouse which hedge fund CEO Ken Griffin bought for $238 million. So, um, naming and shaming, uh, there. And then what he did is he did this roll out and said, okay, we're going to identify these properties. Well, it was so terribly done, caught up a whole bunch of people in to and now a judge is saying, you are going to have to redo this. And in the report, he said, no crime is involved here but homeowners are being substantially harmed and penalized needlessly, uh, by the method of implementing the tax law. So, Yeah, they arbitrarily they arbitrarily, uh, put up a list and names and addresses of 900,000 New Yorkers. They said we're not residents here and uh a majority of those people like, no, we live here. And the city said, well, you have to go ahead and prove it. And the judge is saying, no, the city has to prove that these people are not residents. ## Post analysis Verdict: 78% · Model: DeepSeek V4.1 Flash · Checked on: 30/09/2026 **Reasoning:** - The post's central factual assertions check out: a Staten Island judge (Wayne Ozzi) struck down the *rollout* of Mayor Mamdani's pied-à-terre/second-home tax on Sept. 29, 2026, ordered the city to cancel \~17,000 notices and pull the \~900,000-property roll, and restart the process[^1][^2][^3][^4][^5][^6]. - The judge did find the city shifted the burden onto homeowners to prove residency, and that homeowners were "substantially harmed and penalized needlessly" with "no crime" involved[^7][^8]. - The post is also accurate that the tax itself survives — only the rollout was invalidated — and that the city is appealing[^5][^4][^9]. This nuance is correctly stated, which the post deserves credit for. - Ken Griffin's $238M penthouse reference is accurate[^10]. - However, the post's framing contains inaccuracies/misleading elements: - It calls Mamdani "Ugandan Mayor" — he is the Mayor of New York City, born in Kampala, Uganda and a naturalized US citizen; he is not Uganda's mayor. This is a loaded mislabel[^11][^12][^13]. - It repeats the claim that the city "said \[900,000 New Yorkers\] were not residents here." The 900,000-property roll was a broad list of properties that *could* fall under the tax, not a roster of confirmed non-residents — only \~17,000 owners received notices, and many listed owners were full-time residents[^4][^14][^1][^15]. The post's own "THOUSANDS" wording is more defensible than the quoted "900,000...not residents," but the overall impression conflates the two. - The "socialists screw everything up / weaponized power" framing is opinion, but it is built on the true underlying facts (a botched, court-rebuked rollout), so the factual substrate largely supports it. **Overall validity**: 78% [^1]: [New York judge orders city to scrap Mamdani’s pied-à-terre tax rollout | CNN](https://www.cnn.com/2026/09/29/us/nyc-mamdani-second-home-tax-lawsuit) [^2]: [In the late September 2026 ruling that struck down the rollout of New York City Mayor Zohran Mamdani's second home tax, the judge ordered the city to restart the rollout process.](#5cca8364-9234-49f9-914e-63da805aefce) [^3]: [Judge orders Mamdani to redo pied-à-terre tax rollout - POLITICO](https://www.politico.com/news/2026/09/29/mamdani-housing-tax-ruling-01097885) [^4]: [Judge orders Mamdani administration to cancel pied-à-terre tax notices and start over | Fortune](http://fortune.com/2026/09/29/judge-orders-mamdani-administration-to-cancel-pied-a-terre-tax-notices-and-start-over) [^5]: [The late September 2026 court ruling struck down only the rollout process of New York City Mayor Zohran Mamdani's second home tax; the tax itself was not invalidated and will continue.](#138ae7d3-6292-4b3e-9b17-f40e0126b36f) [^6]: [In late September 2026, a judge struck down the rollout of New York City Mayor Zohran Mamdani's second home tax.](#f6665d30-aca3-46dd-92e5-4f9e0e21df31) [^7]: [In the late September 2026 ruling that struck down the rollout of New York City Mayor Zohran Mamdani's second home tax, the judge ruled that the city of New York must prove that individuals are not residents, rather than requiring the individuals to prove their residency.](#88e70a41-5573-4d85-bc9c-250b895300c0) [^8]: [The judge's late September 2026 ruling striking down the rollout of New York City Mayor Zohran Mamdani's second home tax stated that no crime was involved but that homeowners were being substantially harmed and penalized needlessly by the method of implementing the tax law.](#8fa0989a-4d11-4ee4-9b3e-c3ae7e72d57a) [^9]: [New York City Mayor Zohran Mamdani is appealing the late September 2026 court ruling that struck down the rollout of his second home tax.](#b501d226-8eb2-4cc8-8474-4245fc4cfd57) [^10]: [Hedge fund CEO Ken Griffin purchased a penthouse in New York City for $238 million.](#92ffed9e-fc2f-4ca3-a146-cf82a0c8b3c0) [^11]: [Ugandan-born Zohran Mamdani is sworn in as mayor of New York City](https://www.youtube.com/watch?v=xUAFoJ5_pPg) [^12]: [Zohran Mamdani: Ugandans take pride in New York mayor with roots in their country](https://www.bbc.com/news/articles/c0510463p9do) [^13]: [Zohran Mamdani - Wikipedia](https://en.wikipedia.org/wiki/Zohran_Mamdani) [^14]: [As part of the rollout of New York City Mayor Zohran Mamdani's second home tax, the city of New York published a list of names and addresses of 900,000 New Yorkers identified as non-residents.](#516348df-649c-45db-9a5e-32ae1a20e4b2) [^15]: [Memo: Mamdani's Team Explains Pied-à-Terre Tax Rollout - Business Insider](https://www.businessinsider.com/memo-mamdani-team-explains-pied-a-terre-tax-rollout-2026-8) ## Claims found (9) ### 1. In late September 2026, a judge struck down the rollout of New York City Mayor Zohran Mamdani's second home tax. — 95% Model: DeepSeek V4.1 Flash · Checked on: 30/09/2026 · Detail: /claim/f6665d30-aca3-46dd-92e5-4f9e0e21df31 **Verification:** - Multiple credible news outlets reported that on Tuesday, September 29, 2026, a Staten Island (Richmond County) judge ruled against the rollout of NYC Mayor Zohran Mamdani's pied-à-terre tax — a surcharge on non-primary residences valued over $5 million (and some co-ops/condos from $1 million)[^1][^2]. - CNN reported that Judge Wayne M. Ozzi ordered the city to scrap the rollout, ruling the tax roll must be removed from the Department of Finance website and that the roughly 17,000 mailed notices be canceled; the ruling came one week before the October 6 exemption deadline[^2]. - CBS New York's headline and transcript confirm "Judge strikes down NYC pied-à-terre tax rollout," noting Mamdani's team would have to draw up a new plan[^1]. - The Hill reported Judge Ozzi ruled the city's Department of Finance violated homeowners' due-process rights in how it implemented the tax, writing that "homeowners are being substantially harmed and penalized needlessly"[^3]. - Note the ruling targeted the *rollout/implementation* (the tax roll and notices), not the underlying tax itself — which matches the claim's wording "struck down the rollout"[^1][^3][^2]. This is distinct from an earlier August 2026 temporary restraining order that had already paused enforcement[^4][^5]. The claim is corroborated by several independent outlets, with the date ("late September 2026"), the actor (a judge), and the action (striking down the rollout of the second-home/pied-à-terre tax) all matching. **Overall validity**: 95% [^1]: [Judge strikes down NYC pied-à-terre tax rollout](https://www.youtube.com/watch?v=Vcn2kxDhYVo) [^2]: [New York judge orders city to scrap Mamdani’s pied-à-terre tax rollout | CNN](https://www.cnn.com/2026/09/29/us/nyc-mamdani-second-home-tax-lawsuit) [^3]: [Staten Island judge blocks mamdani's pied-à-terre tax rollout](https://thehill.com/regulation/court-battles/6119135-judge-blocks-nyc-pied-a-terre-tax) [^4]: [Judge Blocks Mamdani Tax on Second Homes](https://www.newser.com/story/394409/judge-blocks-mamdani-tax-on-second-homes.html) [^5]: [NYC pied-à-terre tax blocked by judge, Mamdani appeals](https://qz.com/nyc-pied-a-terre-tax-judge-blocked-mamdani-081126) ### 2. New York City Mayor Zohran Mamdani's second home tax is an annual fee on luxury properties worth more than $5 million whose owners do not live full-time in New York City. — 85% Model: DeepSeek V4.1 Flash · Checked on: 30/09/2026 · Detail: /claim/91630a78-a083-4d65-84d1-a950089c456d - The proposed/enacted measure is a pied-à-terre tax: an **annual surcharge** (not a one-time transfer tax) on New York City residential properties that are **not the owner's primary residence**[^1][^2][^3][^4]. - It is associated with Mayor Zohran Mamdani, who backed the plan originally introduced by Gov. Kathy Hochul, and it was folded into the FY2027 state budget in May 2026 and began being implemented July 1/22, 2026[^5][^6][^2][^4][^1]. - The headline threshold is **properties valued above $5 million** — this is exactly how multiple outlets and legal analyses describe it (e.g., "tax on second homes in the city worth over $5 million")[^2][^7][^8][^6][^9][^10]. - The "owners who don't live full-time in NYC" element matches the statute's "primary residence elsewhere / non-primary residence" test[^2][^4][^1][^3]. - Caveat (minor over-simplification): in the first phase (FY2026-27 and FY2027-28), the $5M threshold applies to 1–3 family homes, while **condos and co-ops face a lower $1 million threshold**; the $5M threshold applies uniformly to all property types only from July 1, 2028[^4][^1][^3]. The claim also loosely calls it a "fee," when it is a tax/surcharge. The core description — an annual charge on NYC luxury properties valued over $5 million whose owners are non-full-time residents — is accurate, with only a minor omission about the lower condo/co-op threshold in the early years. **Overall validity**: 85% [^1]: [NYC’s New Pied-à-Terre Tax: What Property Owners Need to Know | Sheppard](https://www.sheppard.com/insights/blogs/nycs-new-pied-a-terre-tax-what-property-owners-need-to-know) [^2]: [NYC Pied-à-Terre Tax: What the 2026 New York Budget Deal](https://reedcorp.tax/helpful-guides/new-york-city-cpa-firm/nyc-pied-a-terre-tax-2026-budget) [^3]: [NYC Pied-à-Terre Tax (2026): Rate & Who Owes It | Reed CPA](https://reedcorp.tax/helpful-guides/new-york-city-cpa-firm/nyc-pied-a-terre-tax-signed-law-2026) [^4]: [The Pied-à-terre Tax Has Landed\!](https://www.hodgsonruss.com/Noonans-Notes-Blog/the-pied-a-terre-tax-has-landed) [^5]: [Mamdani’s Pied-à-Terre Tax Hits a Wall  - Americans for Tax Reform](https://atr.org/mamdanis-pied-a-terre-tax-hits-a-wall) [^6]: [‘We’re taxing the rich’: NYC Mayor Mamdani touts new $500M-a-year tax on luxury second homes – The Truth Dude](https://thetruthdude.com/fact-checks-archive/were-taxing-the-rich-nyc-mayor-mamdani-touts-new-500m-a-year-tax-on-luxury-second-homes) [^7]: [Goldman Discusses NYC Luxury Second Home Tax with NY Post](https://poole.ncsu.edu/thought-leadership?p=35282) [^8]: [NYC Mayor Zohran Mamdani’s luxury second-home tax proposal wins Jeff Bezos backing | Today News](https://www.livemint.com/news/us-news/nyc-mayor-zohran-mamdani-s-luxury-second-home-tax-proposal-wins-jeff-bezos-backing-11779330606851.html?aiQuickSummary=true) [^9]: ['NYC is cooked': Business leaders and Wall Streeters erupt over proposed luxury second-home tax - NewsBreak](https://newsbreak.com/business-insider-562169/4596725715279-nyc-is-cooked-business-leaders-and-wall-streeters-erupt-over-proposed-luxury-second-home-tax) [^10]: [NYC Mayor Zohran Mamdani’s luxury second-home tax proposal wins Jeff Bezos backing | Today News](https://www.livemint.com/news/us-news/nyc-mayor-zohran-mamdani-s-luxury-second-home-tax-proposal-wins-jeff-bezos-backing-11779330606851.html?openSearch=true) ### 3. In the late September 2026 ruling that struck down the rollout of New York City Mayor Zohran Mamdani's second home tax, the judge ordered the city to restart the rollout process. — 95% Model: DeepSeek V4.1 Flash · Checked on: 30/09/2026 · Detail: /claim/5cca8364-9234-49f9-914e-63da805aefce **Verification:** - Multiple outlets report that on Tuesday, Sept. 29, 2026, Staten Island State Supreme Court Justice Wayne Ozzi ruled against NYC Mayor Zohran Mamdani's administration over its rollout of the pied-à-terre tax (a surcharge on second homes worth over $5 million)[^1][^2][^3]. - The ruling struck down/scrapped the rollout — ordering the city to cancel the \~17,000 exemption notices it had mailed and remove the public tax roll listing \~900,000 homes[^1][^3]. - The judge ordered the administration to redo/restart the process: "restart the process of deciding who owes the surcharge"[^3], and that the city "must redo key pieces of its implementation"[^2]. - Note: the ruling addressed the rollout, not the tax's underlying legality[^3] — but the claim as phrased concerns the rollout, which matches. **Overall validity**: 95% [^1]: [New York judge orders city to scrap Mamdani’s pied-à-terre tax rollout | CNN](https://www.cnn.com/2026/09/29/us/nyc-mamdani-second-home-tax-lawsuit) [^2]: [Judge orders Mamdani to redo pied-à-terre tax rollout - POLITICO](https://www.politico.com/news/2026/09/29/mamdani-housing-tax-ruling-01097885) [^3]: [Judge orders Mamdani administration to cancel pied-à-terre tax notices and start over | Fortune](http://fortune.com/2026/09/29/judge-orders-mamdani-administration-to-cancel-pied-a-terre-tax-notices-and-start-over) ### 4. Hedge fund CEO Ken Griffin purchased a penthouse in New York City for $238 million. — 100% Model: DeepSeek V4.1 Flash · Checked on: 30/09/2026 · Detail: /claim/92ffed9e-fc2f-4ca3-a146-cf82a0c8b3c0 - Ken Griffin, founder and CEO of the hedge fund Citadel, closed on a penthouse at 220 Central Park South in Manhattan in January 2019 for $238 million[^1][^2][^3]. - The \~24,000-square-foot, four-floor unit set the record for the most expensive home ever sold in the United States, surpassing Michael Dell's \~$100 million One57 purchase[^1][^3]. - The sale was first reported by the Wall Street Journal and confirmed by a spokeswoman for Griffin[^4][^3]. - Multiple independent outlets (Forbes, 6sqft, and real-estate trade coverage) report the same buyer, address, and price[^2][^3][^1]. **Overall validity**: 100% [^1]: [Billionaire Ken Griffin buys $240M NYC penthouse, the most expensive home sold in the U.S. | 6sqft](https://www.6sqft.com/billionaire-ken-griffin-buys-238m-nyc-penthouse-the-most-expensive-home-sold-in-the-u-s) [^2]: [Ken Griffin Acquires $238M Penthouse Apartment At 220 Central Park South | Traded](https://traded.co/deals/new-york/office/sale/220-central-park-south-5) [^3]: [Most Expensive U.S. Home Sale Ever: Billionaire Ken Griffin Closes On $238 Million New York Penthouse](https://www.forbes.com/sites/samanthasharf/2019/01/23/most-expensive-us-home-sale-ever-billionaire-ken-griffin-closes-on-238-million-new-york-penthouse?sh=13903a471a21) [^4]: [Most Expensive U.S. Home Sale Ever: Billionaire Ken Griffin Closes On $238 Million New York Penthouse](https://www.forbes.com/sites/samanthasharf/2019/01/23/most-expensive-us-home-sale-ever-billionaire-ken-griffin-closes-on-238-million-new-york-penthouse) ### 5. As part of the rollout of New York City Mayor Zohran Mamdani's second home tax, the city of New York published a list of names and addresses of 900,000 New Yorkers identified as non-residents. — 75% Model: DeepSeek V4.1 Flash · Checked on: 30/09/2026 · Detail: /claim/516348df-649c-45db-9a5e-32ae1a20e4b2 ##### Reasoning - New York City's Department of Finance did publish a downloadable supplemental market-value roll on July 24, 2026 containing the names and addresses of roughly 900,000 property owners as part of the rollout of Mayor Zohran Mamdani's pied-à-terre ("second home") tax on non-primary residences[^1][^2][^3][^4]. - Multiple outlets confirm the \~900,000 figure and that names, addresses (and in some accounts property values) were posted publicly, drawing accusations of "doxxing" and a "hit list"[^5][^6][^2][^7]. - The tax itself targets non-primary residences: co-ops/condos valued at $1M+ and 1–3 family homes above $5M, enacted as part of Mamdani's FY2027 budget[^8][^3][^1]. - However, the characterization that these 900,000 were "identified as non-residents" is overstated. The city explicitly stated the roll covered properties that "may be subject to the surcharge," that the "vast majority" are not subject to it, and that only about 17,000 owners actually received notices. Many listed owners (including council members) live in their homes year-round[^2][^1][^4][^6]. - So the list was a broad roll of potentially-liable properties, not a roster of confirmed non-residents — a nuance the post flattens. **Overall validity**: 75% [^1]: [New York City homeowners file lawsuit challenging rollout of Mamdani’s pied-à-terre tax | National News | crossroadstoday.com](https://crossroadstoday.com/news/national-news/new-york-city-homeowners-file-lawsuit-challenging-rollout-of-mamdani-s-pied---terre/article_4b0591a7-8301-5fb9-bf57-f96bed9315a4.html) [^2]: [Court Order Temporarily Halts NYC’s Pied-à-terre Tax Rollout](https://therealdeal.com/new-york/2026/08/10/court-order-temporarily-halts-nycs-pied-a-terre-tax-rollout) [^3]: [Mamdani administration releases names, addresses of NYC residents who ‘may’ be hit with pied-à-terre tax](https://silive.com/news/2026/07/mamdani-administration-releases-names-addresses-of-nyc-residents-who-may-be-hit-with-pied-a-terre-tax.html) [^4]: [Mamdani publishes names and addresses of all NYC property owners who could be hit with new pied-à-terre tax](https://nypost.com/2026/07/27/us-news/mamdani-names-all-nyc-property-owners-who-could-be-hit-with-new-pied-a-terre-tax) [^5]: [Judge blocks Mamdani's pied-à-terre tax rollout in NYC court ruling | Fox News](https://www.foxnews.com/us/mamdanis-luxury-home-tax-rollout-derailed-judge-delivers-win-nyc-homeowners-massive-list) [^6]: [Sparks fly over Mamdani's 'hit list' against New York's rich home owners](https://www.bbc.com/news/articles/c75gp1ppk6no) [^7]: [NYC Publishes List of Potential Second-Home Tax Targets / X](https://x.com/i/trending/2081728989140259023) [^8]: [Mamdani’s Pied-à-Terre Tax Hits a Wall  - Americans for Tax Reform](https://atr.org/mamdanis-pied-a-terre-tax-hits-a-wall) ### 6. In the late September 2026 ruling that struck down the rollout of New York City Mayor Zohran Mamdani's second home tax, the judge ruled that the city of New York must prove that individuals are not residents, rather than requiring the individuals to prove their residency. — 88% Model: DeepSeek V4.1 Flash · Checked on: 30/09/2026 · Detail: /claim/88e70a41-5573-4d85-bc9c-250b895300c0 **Reasoning** - The ruling in question is real: on Tuesday, Sept. 29, 2026, State Supreme Court Justice Wayne Ozzi of Richmond County (Staten Island) sided with homeowners and ordered NYC to redo its rollout of the pied-à-terre ("second home") tax[^1][^2][^3][^4]. - The judge voided the \~17,000 mailed notices, ordered the supplemental roll of 900,000+ properties removed, and eliminated the city's exemption process, which he called "unlawful burden shifting"[^4][^2]. - On the burden of proof specifically, Ozzi wrote that "the refusal to use tax data that was 'sufficiently available' to DOF unfairly shifted the burden to thousands of homeowners to prove their basic residency"[^1]. He ordered that any new notice may be sent only after an "individualized initial determination utilizing any and all resources and information" available to the Department of Finance, and must identify the property the city determined is *not* a primary residence[^5][^1][^2]. - Multiple outlets summarize the effect as the city — not the homeowner — bearing the duty to establish that a property is a non-primary residence[^6][^3][^7]. The plaintiffs' attorney similarly framed the win as the city having to make that determination rather than "burden\[ing\] New York City homeowners with proving they live in their own homes"[^6]. - Minor caveat: the tax applies to *non-primary* residences (the owner's primary home is elsewhere), so the precise phrasing is "the city must determine/prove a property is not the owner's primary residence," rather than the looser "not residents." The direction of the ruling — burden on the city, not the individual — is accurately stated. The ruling addressed the *rollout*, not the tax's legality, and the city filed an appeal[^3][^6]. **Overall validity**: 88% [^1]: [NYC Mayor Mamdani administration dealt setback as Staten Island judge scraps pied-à-terre tax rollout - silive.com](https://www.silive.com/news/2026/09/nyc-mayor-mamdani-dealt-setback-as-staten-island-judge-scraps-pied-a-terre-rollout.html) [^2]: [New York judge orders city to scrap Mamdani’s pied-à-terre tax rollout | CNN](https://www.cnn.com/2026/09/29/us/nyc-mamdani-second-home-tax-lawsuit) [^3]: [Judge orders Mamdani administration to cancel pied-à-terre tax notices and start over | Fortune](https://fortune.com/2026/09/29/judge-orders-mamdani-administration-to-cancel-pied-a-terre-tax-notices-and-start-over) [^4]: [Judge orders Mamdani to redo pied-à-terre tax rollout - POLITICO](https://www.politico.com/news/2026/09/29/mamdani-housing-tax-ruling-01097885) [^5]: [Judge Sends Mamdani’s Pied-à-Terre Tax Rollout Back to Square One | The City Reporter — NYC News](https://www.thecityreporter.nyc/2026/09/29/judge-stops-mamdani-pied-a-terre-tax-rollout) [^6]: [Mamdani must redo his pied-à-terre tax rollout, NY judge orders - Gothamist](https://gothamist.com/news/mamdanis-pied-a-terre-tax-faces-2-new-legal-hurdles-from-staten-island-judge-and-florida-billionaires) [^7]: [NYC pied-à-terre tax: Judge rules against the taxes, saying its implementation was flawed; city can appeal - ABC7 New York](https://abc7ny.com/post/nyc-pied-terre-tax-judge-rules-taxes-saying-implementation-was-flawed-city-can-appeal/19888754) ### 7. New York City Mayor Zohran Mamdani is appealing the late September 2026 court ruling that struck down the rollout of his second home tax. — 95% Model: DeepSeek V4.1 Flash · Checked on: 30/09/2026 · Detail: /claim/b501d226-8eb2-4cc8-8474-4245fc4cfd57 ##### Reasoning - **The ruling:** On Tuesday, Sept 29, 2026, Staten Island Supreme Court Justice Wayne Ozzi ruled against Mayor Zohran Mamdani's administration, ordering the city to scrap/redo its rollout of the pied-à-terre ("second home") tax — canceling the mailed notices and removing the property roll. This matches the "late September 2026 court ruling that struck down the rollout."[^1][^2][^3] - **The tax:** The pied-à-terre surcharge applies to non-primary residences in NYC worth over $5 million (and co-ops/condos over $1 million), a signature Mamdani policy — i.e., a "second home tax."[^1] - **The appeal:** The city filed an appeal the same day (Tuesday), invoking New York's "auto stay" that puts Ozzi's ruling on hold while the appeal proceeds; a city official confirmed the filing to reporters, and Fortune reported the administration was expected to invoke the automatic stay by filing an appeal that evening.[^4][^5] - **Context:** This is the administration's second appeal in the same case (it had also appealed an August temporary restraining order, invoking the same auto-stay mechanism).[^6][^7] - The claim's elements — the mayor, the late-September ruling striking down the rollout, and the pending appeal — are all corroborated by multiple independent outlets (CNN, Politico, Fortune, The Hill, NY Daily News). **Overall validity**: 95% [^1]: [New York judge orders city to scrap Mamdani’s pied-à-terre tax rollout | CNN](https://www.cnn.com/2026/09/29/us/nyc-mamdani-second-home-tax-lawsuit) [^2]: [Judge orders Mamdani to redo pied-à-terre tax rollout - POLITICO](https://www.politico.com/news/2026/09/29/mamdani-housing-tax-ruling-01097885) [^3]: [NY judge strikes down Mayor Mamdani's pied-à-terre tax rollout, forcing city to start over](https://www.nydailynews.com/2026/09/29/ny-judge-strikes-down-mayor-mamdanis-pied-a-terre-tax-rollout-forcing-city-to-start-over) [^4]: [Judge orders Mamdani administration to cancel pied-à-terre tax notices and start over | Fortune](https://fortune.com/2026/09/29/judge-orders-mamdani-administration-to-cancel-pied-a-terre-tax-notices-and-start-over) [^5]: [New York City appeals Staten Island judge's ruling against Zohran Mamdani's pied-à-terre tax](https://thehill.com/regulation/court-battles/6119432-nyc-mayor-appeals-pied-a-terre-tax) [^6]: [Mamdani's nemesis sued to block the city's pied-à-terre tax. The city froze the judge's pause | Fortune](https://fortune.com/2026/08/11/former-deputy-mayor-mamdani-nemesis-sued-paused-citys-pied-a-terre-tax) [^7]: [Second-home tax survives temporary court block, for now](https://ny1.com/nyc/all-boroughs/news/2026/08/11/luxury-second-home-tax-survives-temporary-court-block--for-now) ### 8. The judge's late September 2026 ruling striking down the rollout of New York City Mayor Zohran Mamdani's second home tax stated that no crime was involved but that homeowners were being substantially harmed and penalized needlessly by the method of implementing the tax law. — 98% Model: DeepSeek V4.1 Flash · Checked on: 30/09/2026 · Detail: /claim/8fa0989a-4d11-4ee4-9b3e-c3ae7e72d57a The claim is directly corroborated by multiple news reports. - A Staten Island judge (state Supreme Court Justice Wayne Ozzi of Richmond County) ruled on Tuesday, September 29, 2026, ordering New York City to scrap/cancel the rollout of Mayor Zohran Mamdani's pied-à-terre ("second home") tax and to restart the process[^1][^2][^3]. - The Hill quotes Ozzi's ruling verbatim: "No crime is involved here, homeowners are being substantially harmed and penalized needlessly by DOF's method of implementing the tax law"[^3]. - The ruling concerned the method of implementation (the tax roll and exemption notices), not the legality of the tax itself[^2]. - This matches the claim's wording — that no crime was involved but homeowners were being substantially harmed and needlessly penalized by the method of implementing the tax law[^3]. **Overall validity**: 98% [^1]: [New York judge orders city to scrap Mamdani’s pied-à-terre tax rollout | CNN](https://www.cnn.com/2026/09/29/us/nyc-mamdani-second-home-tax-lawsuit) [^2]: [Judge orders Mamdani administration to cancel pied-à-terre tax notices and start over | Fortune](http://fortune.com/2026/09/29/judge-orders-mamdani-administration-to-cancel-pied-a-terre-tax-notices-and-start-over) [^3]: [Staten Island judge blocks mamdani's pied-à-terre tax rollout](https://thehill.com/regulation/court-battles/6119135-judge-blocks-nyc-pied-a-terre-tax) ### 9. The late September 2026 court ruling struck down only the rollout process of New York City Mayor Zohran Mamdani's second home tax; the tax itself was not invalidated and will continue. — 92% Model: DeepSeek V4.1 Flash · Checked on: 30/09/2026 · Detail: /claim/138ae7d3-6292-4b3e-9b17-f40e0126b36f **Reasoning:** - On Tuesday, September 29, 2026, Staten Island State Supreme Court Justice Wayne Ozzi ruled against the Mamdani administration's rollout of the pied-à-terre (second-home) tax, ordering the city to cancel the \~17,000 notices already mailed, remove the 900,000-property tax roll from its website, and restart the process[^1][^2][^3][^4]. - The ruling targeted only the *process*: the judge found the city "arbitrary and capricious," violated homeowners' due-process rights, and unfairly shifted the burden onto owners to prove residency[^3][^5][^2][^6]. - Crucially, the judge "did not rule on whether the tax itself is legal," and the underlying lawsuit "doesn't challenge the tax itself, only how the city's Department of Finance carried it out"[^7]. The court left the city free to apply the surcharge after correcting its procedures[^5]. - The mayor's office confirmed the tax continues, stating it would seek a stay of the injunction and "continue implementing the surcharge"[^7][^6]. - So the claim's core assertion—that the ruling struck down only the rollout process, not the tax itself, which remains in effect—is supported by multiple independent sources. **Overall validity**: 92% [^1]: [Judge orders Mamdani to redo pied-à-terre tax rollout - POLITICO](https://www.politico.com/news/2026/09/29/mamdani-housing-tax-ruling-01097885) [^2]: [Judge tells NYC it needs to re-do rollout of second-home tax](https://ny1.com/nyc/all-boroughs/news/2026/09/29/judge-cancels-notices-sent-to-homeowners-as-part-of-city-s-second-home-tax-rollout) [^3]: [Staten Island judge blocks mamdani's pied-à-terre tax rollout](https://thehill.com/regulation/court-battles/6119135-judge-blocks-nyc-pied-a-terre-tax) [^4]: [New York judge orders city to scrap Mamdani’s pied-à-terre tax rollout | CNN](https://www.cnn.com/2026/09/29/us/nyc-mamdani-second-home-tax-lawsuit) [^5]: [Judge orders Mamdani to redo luxury second-home tax rollout | Fox News](https://www.foxnews.com/politics/nyc-judge-orders-mamdani-redo-second-home-tax-rollout) [^6]: [Judge tells NYC it needs to re-do rollout of second-home tax](https://spectrumnews1.com/ky/louisville/news/2026/09/29/judge-cancels-notices-sent-to-homeowners-as-part-of-city-s-second-home-tax-rollout) [^7]: [Judge orders Mamdani administration to cancel pied-à-terre tax notices and start over | Fortune](http://fortune.com/2026/09/29/judge-orders-mamdani-administration-to-cancel-pied-a-terre-tax-notices-and-start-over)