Mastro argued that the city was supposed to first determine whether properties actually qualified as non-primary residences before putting homeowners through the surcharge process. Outside the courthouse, Mastro declared the ruling “a very good day for all New York City homeowners.” The lawsuit was filed by three New York City homeowners who are not challenging the legality of the pied-à-terre surcharge itself, but rather how Mamdani’s administration implemented it. “There are few things more certain in New York City than death, taxes and Randy Mastro filing a lawsuit against this administration,” Mamdani said. When asked directly whether he regretted the rollout, Mamdani defended the administration’s handling of it, while acknowledging that “with any new tax, there are more questions than there are answers.”