Signed, then stayed
Published 2026-08-10. Updated 2026-08-25.
The relief the petitioners asked for existed for one evening. An owner's obligations did not change on any of those days.
On August 10, 2026 Justice Wayne Ozzi signed the temporary restraining order in O'Brien v. City of New York. It directed the City to take the supplemental market value roll down, barred it from issuing further notices or granting exemptions, and limited it from enforcing the response deadline it had given noticed owners, the August 21 date and its extension to September 18.
How long did it hold?
Hours. The same evening the City filed an Affirmation of Intention to seek permission to appeal, and under state law that filing stays the order automatically. On August 13 Associate Justice Philip Hom of the Appellate Division, Second Department, signed an order confirming the stay and granting the City leave to appeal. The stay runs at least until the parties return before Justice Ozzi on August 31 for a hearing on whether the rollout may continue.
What changed for an owner holding a notice?
Nothing, in the end. The order did reach the deadline: it limited the City from enforcing September 18 while it was in force. It was in force for hours, and the stay put the date back exactly where it was, so no owner's deadline ever actually moved. The roll is posted, the Department of Finance is deciding exemption applications, and one of the three original petitioners uploaded a tax return on August 9 and was granted his exemption the next day, according to the coverage and to court papers.
Sources
- NYSCEF: O'Brien v. City of New York, Index No. 85217/2026 (Richmond County Supreme Court)
- The Real Deal: court order temporarily halts the pied-a-terre tax rollout
- Fortune: the City froze the judge's pause within hours of the order
- amNewYork: appeals court says NYC can continue rolling out the pied-a-terre tax
- amNewYork, August 18: the administration skips the Council hearing, and the case expands
- NYC Department of Finance: non-primary residence surcharge