A Staten Island judge temporarily blocked New York City’s new tax on luxury second homes after a group of property owners sued last week. It applies to second homes worth more than $5 million and condo and co-op second homes with market values of more than $1 million. State lawmakers created the pied-à-terre tax in this year’s state budget as a way to raise revenue for the city. “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,” Rauschenbach said. Mamdani has said the database was part of the city’s routine publication of its property tax roll, which is required under state law.