克里斯·多尔梅奇（Chris Dolmetsch）在上诉法院考虑法律挑战的同时，纽约市可以继续推出其住所税。
New York City can proceed with the rollout of its pied-à-terre tax while an appeals court considers a legal challenge.
史泰顿岛法官的九月。总部位于布鲁克林的上诉法院周一搁置了29项阻止该税收实施的裁决，该法院承诺在11月10日之前对这一争议做出裁决。被标记为潜在符合资格的房主将在周二的截止日期前申请豁免。
A Staten Island judge’s Sept. 29 ruling blocking the tax’s implementation was put on hold Monday by the Brooklyn-based appeals court, which promised to rule on the dispute by Nov. 10. Homeowners flagged as potentially eligible face a Tuesday deadline to apply for exemptions.
第二套住房税是市长佐兰·马姆达尼的标志性政策。该税适用于市值在500万美元或以上的单户住宅，以及价值至少100万美元的合作公寓和公寓。纽约市官员计划将1月1日到期的财产税附加费纳入其中。
The tax on second homes is a signature policy of Mayor Zohran Mamdani. The levy applies to single-family homes with market values of $5 million or more, and co-ops and condominiums worth at least $1 million. New York City officials plan to include the surcharge on property tax bills due Jan. 1.
韦恩·奥齐（Wayne Ozzi）法官在斯塔顿岛做出的裁决是在诉讼中做出的，但并未挑战税收本身的合法性。相反，该诉讼声称该市公布潜在合格地址以及要求业主申请豁免的要求是非法的。法官同意并命令该市重新开始。
The ruling by Justice Wayne Ozzi on Staten Island came in a suit that didn’t challenge the legality of the tax itself. Instead, the suit claimed the city’s publication of potentially eligible addresses and its requirement that owners apply for exemptions were unlawful. The judge agreed and ordered the city to start over.
奥齐此前曾在8月份的一项裁决中阻止了该税的推出。但上诉法院也维持了该命令。
Ozzi had previously blocked the rollout of the tax in an August ruling. But that order was also stayed by the appeals court.
该市法律部门将消息转交给市政厅，但市政厅没有立即发表评论。该市此前曾表示，史泰登岛的裁决将在上诉期间自动搁置。向史泰登岛提起诉讼的律师拒绝对最新进展发表评论。
The city’s legal department referred messages to City Hall, which didn’t have an immediate comment. The city had previously said that the Staten Island ruling would be automatically stayed during its appeal. Lawyers who filed the Staten Island suit declined to comment on the latest developments.
该市在7月份向价值足以纳税的房产发出了17，000份通知，但如果用作主要居住地，则可能有资格获得豁免。市政府官员9月表示，4他们已批准4，000项豁免请求，并已启动约11，000份例外申请。
The city sent 17,000 notices in July to properties that are valuable enough to be subject to the tax, but may be eligible for an exemption if they’re used as a primary residence. City officials said Sept. 4 they had granted 4,000 exemptions requests and roughly 11,000 applications for carve-outs had been started.
上周提起的两起诉讼，其中包括美国前商务部长威尔伯·罗斯和赌场大亨史蒂夫·韦恩，对该税的合宪性提出质疑，因为它只针对居住在城外的人。这些诉讼不太可能在该税收推出期间得到解决。
Two lawsuits filed last week, including one by former US Commerce Secretary Wilbur Ross and casino tycoon Steve Wynn, challenged the constitutionality of the levy because it only targets people who live outside the city. Those suits are unlikely to be resolved during the tax’s rollout.