纽约市第二住宅税获准继续征收：上诉法官推翻下级法院裁决
美国纽约州纽约市市长佐兰·曼哈尼的第二住宅税政策11月4日在法庭上取得阶段性胜利。位于布鲁克林的上诉法官合议庭裁定，市政府可以恢复征收这项针对高端第二住宅的新税，推翻了下级法院此前作出的停止征收裁决。合议庭认为，提起最初诉讼的房产所有者没有法律上的诉讼资格，因为他们未能证明自己因市政府的征税行动而受到实际损害。
这项被称为“pied-à-terre 税”的附加税，针对的是不用作主要居所、价值超过500万美元的纽约市房产，以及价值100万美元或以上的合作公寓；若房产已出租、或业主亲属一年中多数时间居住其中，则不适用。它是曼哈尼2027财年预算提案中可负担性议程的关键部分，纽约州州长凯西·霍楚已表示支持。市政府预计，这项税收每年可带来约5亿美元收入，用于弥补市财政缺口。
代表房产所有者的律师兰迪·马斯特罗并不否认税收本身的合法性问题尚未裁决。他表示，真正的较量将在下个月到来，届时法院将就这项附加税是否符合宪法作出决定。这项税收还面临另外两起未决诉讼的挑战。市政府方面表示，将继续按计划推进征收工作。
关联：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
（来源：美国有线电视新闻网）
New York City's Second-Home Tax Can Resume: Appellate Panel Overturns Lower Court Ruling
New York City Mayor Zohran Mamdani's second-home tax won a significant court victory on November 4. A panel of Brooklyn appellate judges ruled that the city can resume collecting the new tax on high-end second homes, reversing a lower court ruling that had halted it. The panel found that the property owners who brought the initial lawsuit did not have legal standing, saying they had failed to demonstrate injury as a result of the city's actions.
The surcharge, known as the pied-à-terre tax, applies to New York City properties not used as primary residences and valued at more than $5 million, and to co-ops valued at $1 million or more; it does not apply if the home is rented or a relative of the owner lives there most of the time. The tax, endorsed by Governor Kathy Hochul, is a key part of the affordability agenda in Mamdani's fiscal 2027 budget proposal, unveiled as a way to help close the city's budget gap. The city expects it to yield an estimated $500 million in annual revenue.
Randy Mastro, an attorney for the property owners, did not dispute the legality of the tax itself in the initial suit. He warned that the ultimate day of reckoning for the surcharge will occur next month, when its constitutionality will be decided. The tax also faces two other pending lawsuits seeking to invalidate it. The city says it will continue rolling out the tax.
Related: NYC Pied-a-Terre Tax Revenue at Risk as More Than Half of Appeals Succeed
(Source: CNN)
来源：美国有线电视新闻网
发布：GSM·美国（发布链接）
图片来源：图：纽约市政厅。Kidfly182 摄，CC BY-SA 4.0，经 Wikimedia Commons。GSM 城市固定图库。 / Photo: New York City Hall. By Kidfly182, CC BY-SA 4.0, via Wikimedia Commons. GSM city asset library.
GSM Global · 本篇英文版 English edition of this story
- 2026-10-11 12:31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
- 2026-11-04 21:57纽约市第二住宅税获准继续征收：上诉法官推翻下级法院裁决本篇
