2026年9月29日 美国东部时间下午6:23 / 福克斯新闻
法官裁定曼达尼政府必须作废此前已寄出的第二套房税缴税通知，并重新开展征收工作，原因是该市在寄出通知前未遵循法定程序，违反了正当法律程序。
作者：邦尼·楚，福克斯新闻
宪法法律律师乔纳森·特利解读纽约市颇具争议的第二套房税相关法律纠纷，此前一名法官叫停了该税种的实施。
纽约一名法官于周二取消了市长佐赫兰·曼达尼政府已寄出的第二套房税缴税通知，裁定该市在寄出通知前未遵循规定程序。
根据判决书，法官韦恩·奥齐认定这些通知“专断任性、存在法律错误，且违反了收件人的正当法律程序权利”。
不过奥齐补充道，该市仍可征收该税种，但需从其网站上移除当前的应税财产清单，并在遵循正确程序后发布更正后的清单。
随后必须依照法律规定重新寄出缴税通知。
曼达尼的豪宅税征收工作暂时受阻，法官判决为纽约房主赢得针对大规模清单的诉讼
曼达尼的一名发言人将该税种辩护为为城市服务提供资金的“公平基本原则”。（迈克尔·纳格尔/彭博社 via 盖蒂图片社/资料图）
市长发言人马特·劳申巴赫为此次征税行动辩护，称第二套房附加税是“公平的基本原则”，并表示纽约市不应成为“少数富人的避税天堂”。
曼达尼就“公平份额”向富裕纽约人发出警告引发网络风暴：‘彻头彻尾的共产主义者’
2024年7月6日，纽约曼哈顿的联排公寓。一名法官于周二裁定，必须取消此前寄出的针对市长佐赫兰·曼达尼豪宅第二套房税的缴税通知。（比娅塔·扎维尔泽尔/NurPhoto via 盖蒂图片社）
“如果你在纽约市买得起豪华第二套房，你就负担得起为支撑这座城市运转的学校、街道和公园支付你应缴的份额，”劳申巴赫说道。
“本届政府每天都在为纽约工薪阶层争取权益。而超级富豪们却在法庭上试图逃避缴纳他们应尽的份额。他们一次又一次地提起诉讼以维护自身特权，但我们不会退缩。
“今天的判决是错误的，我们将申请暂缓执行禁令。获得暂缓执行后，我们将继续公平、高效且完全依法征收附加税，一如我们从一开始就做的那样。”
邦尼·楚是福克斯新闻数字频道突发与热点新闻撰稿人
https://www.foxnews.com/video/6403218534112
https://www.foxnews.com/video/6403204899112
NYC judge orders Mamdani to redo second-home tax rollout
September 29, 2026 6:23pm EDT / Fox News
Judge ruled Mamdani’s administration must void previously mailed second-home tax notices and redo the rollout after finding due process violations
By Bonny Chu, Fox News
Constitutional law attorney Jonathan Turley breaks down the legal battle over New York City’s controversial pied-à-terre tax after a judge blocked its implementation.
A New York judge on Tuesday canceled previously mailed notices for Mayor Zohran Mamdani’s second-home tax, ruling that the city failed to follow required procedures before mailing the notices.
Judge Wayne Ozzi found that the notices were “arbitrary and capricious, affected by errors of law, and in violation of the recipients’ due process rights,” according to the ruling.
However, Ozzi added that the city can still apply the tax by removing the current list of taxed properties from its website and posting a corrected list after following the proper procedures.
New notices must then be mailed in compliance with the law.
MAMDANI’S LUXURY-HOME TAX ROLLOUT DERAILED FOR NOW AS JUDGE DELIVERS WIN TO NYC HOMEOWNERS OVER MASSIVE LIST
A spokesperson for Mamdani defended the tax as a “basic principle of fairness” for funding city services.(Michael Nagle/Bloomberg via Getty Images/File)
Matt Rauschenbach, a spokesperson for the mayor, defended the tax rollout, arguing that the pied-à-terre surcharge is a “basic principle of fairness” that supports a city he said should not be a “tax haven for the wealthy few.”
MAMDANI WARNING TO WEALTHY NEW YORKERS ABOUT ‘FAIR SHARE’ SPARKS ONLINE FIRESTORM: ‘FULL BLOWN COMMUNIST’
Brownstone apartments in Manhattan, N.Y., July 6, 2024. A judge ruled Tuesday that previously mailed notices for Mayor Zohran Mamdani’s luxury second-home tax must be canceled.(Beata Zawrzel/NurPhoto via Getty Images)
“If you can afford a luxury second home in New York City, you can afford to pay your fair share for the schools, streets and parks that make this city work,” Rauschenbach said.
“Our administration is fighting every day to deliver for working New Yorkers. The ultra-wealthy are fighting in court to avoid paying their fair share. They have filed lawsuit after lawsuit to protect their privilege, and we will not back down.
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“Today’s decision is wrong, and we will invoke a stay of the injunction. With a stay, we will continue implementing the surcharge fairly, efficiently and in full compliance with the law, as we have since day one.”
Bonny Chu is a Breaking and Trending News Writer for Fox News Digital
https://www.foxnews.com/video/6403218534112
https://www.foxnews.com/video/6403204899112
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