2026-08-13T18:52:09-04:00 / 福克斯新闻
菲利普·霍姆法官解除了临时禁制令，允许在上诉审理期间恢复附加费征收程序
作者：斯蒂芬妮·普莱斯 福克斯新闻
发布于 2026年8月13日 美国东部时间下午6:52
宪法学教授乔纳森·特利做客福克斯新闻，探讨围绕纽约市颇具争议的第二住宅税展开的法律战。在一名法官暂时叫停该豪宅第二住宅税后，曼达尼政府提起了上诉，特利分析了后续将面临的宪法和法律障碍。
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纽约市民主党市长佐赫兰·曼达尼颇具争议的豪宅税征收工作目前已重回正轨——至少暂时如此。纽约一家上诉法院于周四解除了阻碍该市推进该计划的禁令。
菲利普·霍姆法官暂时解除了阻止该市启动征收程序的禁令，允许在法律纠纷持续期间恢复附加费征收流程。
代表质疑征收程序的业主的律师兰迪·马斯特罗在给福克斯新闻数字频道的一份声明中猛烈抨击了市政府。
曼达尼豪宅税征收暂时中断 法官为纽约市业主就大规模名单争议作出裁决
2026年7月27日，纽约市市长佐赫兰·曼达尼在一个“反饥饿运动”社区食品分发中心就市政杂货店项目发表声明。（亚当·格雷/彭博社/盖蒂图片社）
“令人遗憾的是，市政府不愿承认自己的错误，也不愿承认该附加费的征收工作已经严重失误，”马斯特罗说道，“相反，政府当局却在一意孤行，打算通过法院继续骚扰和威胁明确属于永久居民的纽约市业主——只要市政府肯花点功夫做功课，本就该清楚这一点。”
马斯特罗指责曼达尼强行发送数千份附加费通知，称这些通知“公然违法”。
“坦率地说，令人愤慨的是，这位市长为了推进自己的议程，竟如此不顾一切，继续试图执行数千份公然违法的附加费‘通知’，”马斯特罗说道。
“我们仍然相信，再过18天我们再次出庭时，那些如今被非法要求证明自己确实住在自有房屋里的数千名纽约市业主，终将获得他们应得的永久救济，”他补充道。
名单公布后 曼达尼的房产税被喜剧演员称为“危险”且“有点怪异”
2025年10月16日，行人走过曼哈顿中城。（斯宾塞·普拉特/盖蒂图片社）
马斯特罗的办公室向福克斯新闻数字频道证实，周四的进展属于程序性举措，允许市政府在维持临时禁制令暂停状态的同时推进上诉。
业主们预计将于8月31日再次出庭，届时他们将向原法官寻求永久救济。
此次上诉裁决此前围绕一个争议焦点展开：市政府提起上诉是否自动中止韦恩·奥齐法官的全部禁令。
在8月11日给奥齐的信中，马斯特罗辩称法官的大部分禁令仍然有效，并警告市政府不得强行推进附加费征收。
物业业主维权团体反击曼达尼的“租赁敲诈报告”及房东公共数据库
周四的裁决解除了这一直接不确定性，在市政府上诉期间暂停执行奥齐的临时禁制令。
此次转折发生在奥齐叫停该市附加费征收计划仅三天之后。该附加税针对某些不属于主要居所的高价值房产。
奥齐下令该市从其网站上移除一份有争议的补充物业名单，并暂时阻止官员们基于该名单或已发送给业主的通知采取进一步行动。
他还叫停了通知中包含的最后期限，包括9月18日的行政上诉提交截止日期。
克林顿、奥巴马时期民主党重量级人物佩恩和伊曼纽尔抨击纽约市曼达尼的税收政策、以色列问题及民主党社会主义者派系
曼达尼政府将负担得起的住房作为施政核心，降低纽约居高不下的住房成本是他的标志性承诺之一。（卡恩·库托/盖蒂图片社）
此次诉讼由纽约市业主雷切尔·奥布莱恩、卡迈恩·莫拉诺和西蒙·赫德利提起，他们并未对附加费本身提出异议，而是质疑曼达尼政府的实施方式。
业主们辩称，市政府错误地将举证责任推给纽约市民，要求他们证明自己住在自己的房产里，而非先确定哪些房产确实符合附加费征收条件。
他们的诉讼还矛头指向市政府公布的一份包含超过90万名业主信息的补充物业名单。原告称该公布行为造成了“大规模混乱”，并让业主们面临不必要的公众审视。
在周一的听证会上，马斯特罗多次指责政府在启动该计划前未做足功课。
纽约市长曼达尼称富人因税收离开纽约的威胁是“臆想出来的”
2024年7月6日，美国纽约市曼哈顿的褐石公寓。（贝娅塔·扎维兹/努法托通讯社/盖蒂图片社）
“市政府搞砸了……搞错了……叫停这个计划，让他们重新来过，”马斯特罗在法庭上说道。
“举证责任应该在市政府身上，”他辩称，“他们根本没做足功课。”
市政府迅速作出回应。
在周四提交的上诉文件中，市政府请求法院确认根据州法律，奥齐的全部临时禁制令已自动中止，或者，作为替代方案，在市政府上诉期间准予暂停执行。市政府还寻求必要时提起上诉的许可。
进步人士希望先对亿万富翁征税 下一个就是你
市政府律师辩称，提交上诉通知和寻求上诉许可的声明已触发自动中止执行。
市政府还辩称，奥齐的禁令扰乱了现状，并有可能破坏财政部在已经紧张的时间线内实施附加费的工作。
根据市政府的文件，财政部已向约17000名物业业主发送了初步认定通知。市政府官员坚称，纳入范围更广的补充名单并不意味着物业业主最终会被征收附加费。
市政府警告称，如果维持下级法院的禁令，可能会干扰原定于11月15日邮寄的物业税账单，并有可能危及附加费的收入。根据上诉文件，纽约市审计部门预计，到2028财年，该税收将至少带来5亿美元收入。
纽约市房东警告：在社会主义租金政策下美国梦正在溜走
一名纽约法官基于该市有争议的物业名单以及与该市新的第二住宅附加费相关的邮寄通知，暂时限制了曼达尼政府推进征收程序。（迈克尔·纳格尔/彭博社/盖蒂图片社）
市政府还辩称，行政上诉程序为业主提供了一种简单直接的方式，以证明某房产为主要居所，而如果没有业主提供的额外文件，官员们可能无法获得做出该认定所需的全部信息。
业主们对此提出异议，称州法律要求市政府在发送通知前先做出个性化的初步认定。
其中一名原告赫德利在提交证明其房产为主要居所的文件后最终获得了批准。马斯特罗辩称，赫德利的经历表明，市政府本可以在发送通知前就轻松做出认定。
周一的庭审双方争执激烈，就征收程序是否损害了业主利益，以及叫停该程序是否反而会损害纳税人和市政府利益展开了交锋。
纽约市租金委员会异议者警告：曼达尼支持的租金冻结政策长期来看可能损害保障性住房：“缓慢燃烧”
2026年8月12日，纽约市市长佐赫兰·曼达尼在年度纽约州财政控制委员会会议上发言。曼达尼与州长凯西·霍楚尔及其他州和市政府官员就预算问题进行了讨论。（迈克尔·M·圣地亚哥/盖蒂图片社）
奥齐在预审阶段最终站在了业主一边，认定通知已造成不可挽回的损害，且举证责任在于市政府，应由其做出初步认定。他还认定业主们有可能在案情实质上胜诉，同时强调他并未对案件做出最终裁决。
曼达尼政府随即誓言将对该裁决提起上诉。
“我们不同意今天的裁决，但我们对第二住宅附加费以及市政府公平、有效实施该政策的能力充满信心，”市长发言人马特·劳申巴赫在周一的裁决后告诉福克斯新闻数字频道。
纽约市的天际线可能会变得更“弯曲”一些。()
“这项附加费要求那些拥有价值500万美元及以上第二套住房的业主，为他们受益的城市贡献应缴份额，”他补充道。
曼达尼在周一的裁决前也为该税收进行了辩护，称高价值第二套住房的收入将用于资助学校和公共安全等城市服务。
市长表示，在850万人口的纽约市中，仅有约17000名业主可能受到影响，并指出政府已决定延长业主申请豁免的截止日期。
周四的行动并未裁定哪一方最终会胜诉。
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上诉案件由纽约市、曼达尼、财政部及财政局长理查德·李提起，挑战下级法院的禁令。
市政府已告知上诉法院，其准备加快推进上诉程序。
福克斯新闻记者玛丽亚·帕罗尼奇对本文亦有贡献。
斯蒂芬妮·普莱斯是福克斯新闻撰稿人，专注报道西海岸和中西部新闻、失踪人员案、国内及国际犯罪新闻、凶杀案及边境安全议题。
Mamdani’s luxury-home tax gets new life as appeals court lifts roadblock in homeowner fight
2026-08-13T18:52:09-04:00 / Fox News
Judge Philip Hom stayed the temporary restraining order, allowing the surcharge process to resume while the appeal proceeds
By Stepheny Price Fox News
Published August 13, 2026 6:52pm EDT
Constitutional law professor Jonathan Turley joins Fox News to discuss the legal battle surrounding New York City’s controversial pied-à-terre tax. The Mamdani administration filed an appeal after a judge temporarily blocked the tax on luxury second homes while Turley analyzes the constitutional and legal hurdles ahead.
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Democratic New York City Mayor Zohran Mamdani’s controversial luxury-home tax rollout is back on track, at least for now, after a New York appeals court on Thursday lifted the roadblock that had stopped the city from moving ahead.
Judge Philip Hom temporarily lifted the order blocking the city from moving ahead with the rollout, allowing the surcharge process to resume while the legal battle continues.
Randy Mastro, the attorney representing the homeowners challenging the rollout, blasted the administration in a statement to Fox News Digital.
MAMDANI’S LUXURY-HOME TAX ROLLOUT DERAILED FOR NOW AS JUDGE DELIVERS WIN TO NYC HOMEOWNERS OVER MASSIVE LIST
Mayor Zohran Mamdani during an announcement on municipal grocery stores at a Campaign for Hunger community food distribution center in New York City on July 27, 2026.(Adam Gray / Bloomberg via Getty Images)
“It is a shame that the City can’t own up to its own mistakes and admit that it has badly botched the rollout of this surcharge,” Mastro said. “Instead, the administration is doubling down, going to court to ensure that it can continue harassing and threatening New York City homeowners who clearly are permanent residents — something the City would know if it would only do its homework.”
Mastro accused Mamdani of pushing ahead with thousands of surcharge notices he called “blatantly illegal.”
“It is, quite frankly, outrageous that this Mayor is so desperate to further his agenda that he’s continuing to try to enforce thousands [of] surcharge ‘notices’ that are blatantly illegal,” Mastro said.
“We remain confident that when we are back in court in a mere 18 days, the thousands of New York City homeowners who are now illegally burdened with the responsibility of proving they do indeed live in their own homes will finally get the permanent relief they deserve,” he added.
MAMDANI’S PROPERTY TAX DUBBED ‘DANGEROUS’ AND ‘A LITTLE WEIRD’ BY COMEDIANS AFTER LIST WAS PUBLISHED
Crowds walk through midtown Manhattan on October 16, 2025 in New York City.(Spencer Platt/Getty Images)
Mastro’s office also confirmed to Fox News Digital on background that Thursday’s development was procedural, allowing the city to move forward with its appeal while staying the temporary restraining order.
The homeowners are expected back in court Aug. 31, when they will seek permanent relief from the original judge.
The appellate order came after a sharp dispute over whether the city’s decision to appeal had automatically put Judge Wayne Ozzi’s entire order on hold.
In an Aug. 11 letter to Ozzi, Mastro argued that most of the judge’s restrictions remained in effect and warned the city against pressing ahead with the surcharge.
PROPERTY OWNER ADVOCACY GROUPS PUSH BACK ON MAMDANI’S ‘RENTAL RIPOFF REPORT,’ PUBLIC DATABASE OF LANDLORDS
Thursday’s order removed that immediate uncertainty by staying Ozzi’s temporary restraining order while the city’s appeal moves forward.
The latest turn comes just three days after Ozzi slammed the brakes on the city’s rollout of the surcharge, which targets certain high-value properties that do not serve as primary residences.
Ozzi ordered the city to remove a disputed supplemental property roll from its website and temporarily blocked officials from taking further action based on the roll or notices sent to homeowners.
He also stopped the city from enforcing deadlines contained in those notices, including the Sept. 18 deadline to file an administrative appeal.
CLINTON, OBAMA-ERA DEMOCRATIC HEAVYWEIGHTS PENN AND EMANUEL RIP NYC’S MAMDANI OVER TAXES, ISRAEL, BLAST DSA
Mamdani has made affordability the centerpiece of his administration, with lowering New York’s soaring housing costs among his signature promises.(Caean Couto/Getty Images)
The lawsuit was filed by New York City homeowners Rachel O’Brien, Carmine Morano and Simon Hedley, who are not challenging the surcharge itself but rather how the Mamdani administration implemented it.
The homeowners argue the city improperly put the burden on New Yorkers to prove they live in their properties rather than first determining which homes actually qualify for the surcharge.
Their lawsuit also takes aim at the city’s publication of a supplemental property roll containing information on more than 900,000 homeowners. The plaintiffs allege the publication caused “mass confusion” and subjected homeowners to unwanted public scrutiny.
During Monday’s hearing, Mastro repeatedly accused the administration of failing to do its homework before launching the program.
NYC MAYOR MAMDANI CALLS THREAT OF RICH PEOPLE LEAVING NYC OVER TAXES ‘IMAGINED’
Brownstone apartments in Manhattan, New York City, United States of America on July 6th, 2024. (Photo by Beata Zawrzel/NurPhoto via Getty Images)(Beata Zawrzel/NurPhoto via Getty Images)
“The city screwed this up… got it wrong… stop the train and make them do it over,” Mastro told the court.
“The city is to bear the burden,” he argued. “They didn’t do their homework.”
The city quickly fought back.
In appellate papers filed Thursday, the city asked the court to confirm that Ozzi’s entire temporary restraining order was automatically stayed under state law or, alternatively, grant a stay while its appeal proceeds. The city also sought permission to appeal if necessary.
PROGRESSIVES WANT TO TAX BILLIONAIRES FIRST, AND YOU’RE NEXT ON THE LIST
City attorneys argued that filing a notice of appeal and an affirmation of its intention to seek permission to appeal triggered an automatic stay.
The city also argued that Ozzi’s order disrupted the status quo and threatened to derail the Department of Finance’s implementation of the surcharge under an already tight timeline.
According to the city’s filing, the Department of Finance sent initial determination notices to approximately 17,000 property owners. City officials have maintained that inclusion on the much broader supplemental roll did not mean a property owner would ultimately be subject to the surcharge.
The city warned that leaving the lower court’s order in place could interfere with property tax bills scheduled to be mailed Nov. 15 and potentially jeopardize revenue from the surcharge. The city comptroller has projected the tax will generate at least $500 million through fiscal year 2028, according to the appellate filing.
NEW YORK CITY LANDLORDS WARN AMERICAN DREAM IS SLIPPING AWAY UNDER SOCIALIST RENT POLICIES
A New York judge temporarily restrained the Mamdani administration from moving forward based on its disputed property roll and mailed notices tied to the city’s new pied-à-terre surcharge.(Michael Nagle/Bloomberg via Getty Images)
The city has also argued that the administrative appeals process gives homeowners a straightforward way to establish that a property is a primary residence and that officials may not have access to all of the information necessary to make that determination without additional documentation from owners.
The homeowners dispute that argument, saying state law required the city to make an individualized initial determination before sending the notices in the first place.
One plaintiff, Hedley, ultimately received approval after submitting documentation showing that his property was his primary residence. Mastro has argued that Hedley’s experience demonstrates how easily the city could have made the determination itself before sending the notice.
Monday’s courtroom battle grew heated as the two sides clashed over whether the rollout harmed homeowners and whether stopping the process would instead hurt taxpayers and the city.
NYC RENT BOARD DISSENTER WARNS MAMDANI-BACKED FREEZE COULD HURT AFFORDABLE HOUSING OVER TIME: ‘SLOW BURN’
New York City Mayor Zohran Mamdani speaks during the annual New York State Financial Control Board meeting on Aug. 12, 2026, in New York City. Mamdani joined Gov. Kathy Hochul and other state and city officials for discussions on the budget.(Michael M. Santiago/Getty Images)
Ozzi ultimately sided with the homeowners at the preliminary stage, finding that the notices caused irreparable harm and that the burden was on the city to make an initial determination. He also found the homeowners had demonstrated a likelihood of success on the merits, while emphasizing that he was not making a final determination in the case.
Mamdani’s administration immediately vowed to fight the ruling.
“We disagree with today’s ruling, but we are confident in both the pied-à-terre surcharge and the City’s ability to implement it fairly and effectively,” Matt Rauschenbach, a spokesperson for the mayor, told Fox News Digital following Monday’s decision.
New York City’s skyline might be getting a bit bendier.()
“This surcharge asks those who own second homes valued at $5 million or more to contribute their fair share to the city they benefit from,” he added.
Mamdani also defended the tax before Monday’s ruling, arguing that revenue from high-value second homes would help fund city services including schools and public safety.
The mayor said only about 17,000 homeowners in a city of 8.5 million people were potentially affected and pointed to the administration’s decision to extend the deadline for homeowners to seek an exemption.
Thursday’s action does not decide which side is ultimately right.
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The appellate case is proceeding with the City of New York, Mamdani, the Department of Finance and Finance Commissioner Richard Lee challenging the lower court’s order.
The city has told the appeals court that it is prepared to move forward with its appeal on an expedited basis.
Fox News’ Maria Paronich contributed to this report.
Stepheny Price is a Writer at Fox News with a focus on West Coast and Midwest news, missing persons, national and international crime stories, homicide cases, and border security.