Wilbur Ross challenges the surcharge as unconstitutional discrimination
Wilbur RossInvestor, former U.S. commerce secretary and plaintiff
Wilbur Ross joins Hilary Geary Ross and Wynn in challenging the tax as discriminatory against nonresidents.
“This case arises out of Defendant’s attempt to enact and enforce a discriminatory property tax that falls exclusively on nonresidents of New York City, in violation of the state and federal constitutions.”
Original text

Where this statement fits
Should New York impose its pied-a-terre tax on New York City second homes?
Wilbur Ross, Hilary Geary Ross and Steve Wynn sued New York State on September 28, 2026, arguing that the new pied-a-terre surcharge unconstitutionally burdens nonresidents who already pay property taxes. Mayor Zohran Mamdani and Governor Kathy Hochul defend additional contributions from wealthy second-home owners to fund city services. The disagreement concerns both the fairness of the surcharge and the constitutional limits on imposing it.
Source and context
Original text
About this source
Joint pleading alleging unconstitutional discrimination and improper treatment of tax receipts. The plaintiffs' allegations and requested declarations are not a court judgment.
Archived copy (opens in a new tab)Before the quotation
The complaint says the Rosses received a conditional surcharge notice for their Manhattan cooperative unit.
After the quotation
The joint pleading argues that nonresidents already pay property taxes and use fewer city services.
How this statement is classified
The label describes this statement's response within the context above.
Why this label?
Seeking to invalidate the surcharge expresses rejection of the tax, not merely disagreement with a description of it.
- Recorded on
- Published here
- People and groups discussed
- Zohran Mamdani, Kathy Hochul
More from this case
Read the full caseHochul says Ross and Wynn strengthen the case for the tax
“they make the case for the pied-à-terre tax better than we ever could.”Read statement
Hilary Geary Ross joins the challenge to the second-home tax
“These nonresidents, including Plaintiffs herein, already pay significant sums to the City in property taxes, the same taxes at the same rates paid by New York City residents occupying similarly assessed residential properties.”Read statement
Wynn seeks to invalidate the surcharge
“Article 30-C is therefore unconstitutional to the extent it purports to exclude PAT Tax revenues from the amount raised by tax on real estate for purposes of Article VIII, § 10(e).”Read statement
Cite this record
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- The Dispute Index
- Title
- Wilbur Ross challenges the surcharge as unconstitutional discrimination
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- https://disputeindex.com/events/4913-wilbur-ross-joins-hilary-geary-ross-and-wynn
Last updated marks the most recent saved version of this published statement.
The Dispute Index. "Wilbur Ross challenges the surcharge as unconstitutional discrimination". First published: 2026-10-06. Last updated: 2026-10-06. https://disputeindex.com/events/4913-wilbur-ross-joins-hilary-geary-ross-and-wynn