Edward Zelinsky (Cardozo): Why New York’s Pied-à-Terre Tax Is Unconstitutional, 122 Tax Notes State 29 (Oct. 5, 2026)

Judicial review of tax laws under the equal protection clause of the U.S. Constitution is limited. But even under this forgiving standard, New York City’s pied-à-terre property tax surcharge on expensive second homes is unconstitutional because it violates the equal protection clause.

Previous TaxProf Blog Coverage:

• Wilbur Ross, Steve Wynn Sue Over New York Pied-a-Terre Tax
• “Taylor Swift Tax” Draws Suit From Rhode Island Homeowners
• Pied-à-Terre Owners Sue NYC, Seek to Avoid Tax
• (Even) More on NYC’s Pied-à-Terre Tax
• NYC Limits Options for Owners of Second Homes to Appeal New Tax
• NYSBATS Report on NYC’s Pied-à-Terre Tax
• More on NYC’s Pied-à-Terre Tax
• The New York Pied-à-Terre Tax: What You Should Know