The first lawsuit against New York City’s messy pied-á-terre tax rollout has landed.  Three homeowners filed a lawsuit in Richmond County Supreme Court challenging New York City and the Department of Finance’s implementation of a new pied-á-terre tax, which seeks to assess an additional tax on non-primary residences with home values above a certain threshold.  The homeowners are seeking emergency relief to halt the city’s current efforts at identifying homeowners who will be subject to the tax, claiming that the city has “arbitrarily and capriciously foisted onto New York City residents the burden of proving they are not subject to […]

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