纽约市豪宅二套房税上诉过半获批，5亿美元税收目标恐落空
纽约市财政部10月10日向媒体披露，该市新开征的豪宅二套房税（pied-à-terre tax）已收到10,000份免税与上诉申请，其中5,700份获得批准，过半获批。这项被市府寄予厚望的税种，原计划每年带来超过5亿美元财政收入，如今收入前景蒙上阴影。
这项税收由市长马姆达尼（Zohran Mamdani）与纽约州州长霍楚尔（Kathy Hochul）于今年4月联合宣布，针对在纽约市拥有第二套住宅的房主：合作公寓市值超过100万美元、独栋住宅市值超过500万美元的，均在征税范围内。当时市府宣称，该税每年可为市财政贡献5亿多美元，用于支撑可负担住房、心理健康服务、公园与图书馆等民生项目。
但推广过程一波三折。市政府最初向约17,000名房主寄出征税通知，随后遭律师兰迪·马斯特罗（Randy Mastro，曾任前市长亚当斯的第一副市长）在史泰登岛提起诉讼，指市府未充分履行告知程序。州最高法院法官韦恩·奥齐（Wayne Ozzi）一周多前裁定市府必须从头重做推广计划。受此影响，申诉截止日期已被三次推迟，目前定为10月13日。市财政部表示，实际受影响的房主估计在10,000至13,000人之间。
代表部分房主提起诉讼的Rosenberg & Ellis律所律师本·威廉姆斯（Ben Williams）表示，一旦剔除主要自住房、并纠正被高估的房产市值，实际可征收的金额可能远低于预期。他质疑，市府当初5亿美元的收入预期是否从一开始就不现实。
据《纽约邮报》10月11日引述市财政部数据报道，免税申请与诉讼仍在快速涌入。对马姆达尼政府而言，这项被视为向富裕阶层融资公共服务的关键税种若收入不及预期，2027财年已通过的1,258亿美元平衡预算恐面临新的缺口，市府与房主之间的法律拉锯还将持续。
NYC Pied-a-Terre Tax Revenue at Risk as More Than Half of Appeals Succeed
New York City's Department of Finance disclosed on October 10 that 10,000 exemption and appeal applications have been filed against the city's new pied-a-terre tax, with 5,700 already approved — more than half. The levy, once projected to generate over $500 million a year, now faces an uncertain revenue outlook.
The tax was announced in April by Mayor Zohran Mamdani and Governor Kathy Hochul, targeting second homes in the city: co-ops valued above $1 million and houses above $5 million. City Hall claimed it would bring in $500 million-plus annually to fund affordable housing, mental health services, parks and libraries.
The rollout has been rocky. The city initially mailed notices to about 17,000 homeowners, prompting a lawsuit on Staten Island by lawyer Randy Mastro, a former first deputy mayor under Eric Adams, over inadequate notice. State Supreme Court Justice Wayne Ozzi ruled just over a week ago that the city must redo its rollout from scratch. The appeals deadline has been pushed back three times and now stands at October 13. The Finance Department now estimates 10,000 to 13,000 homeowners are affected.
Plaintiff lawyer Ben Williams of Rosenberg & Ellis said that once primary residences are removed and overstated market values corrected, actual collections could fall far short of projections, questioning whether the $500 million estimate was ever realistic.
According to the New York Post's October 11 report citing Finance Department figures, exemption requests and lawsuits keep pouring in. For the Mamdani administration, a shortfall in this signature tax on wealthy second-home owners could open a new hole in the already-adopted $125.8 billion FY2027 balanced budget.
图片来源：图：曼哈顿联排住宅（资料图）。摄影：Beyond My Ken，CC BY-SA 4.0，来源：Wikimedia Commons
