Hilary Geary Ross joins the challenge to the second-home tax
Hilary Geary RossAuthor and plaintiff
Hilary Geary Ross joins the constitutional challenge to the surcharge on the Rosses' Manhattan cooperative unit.
“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.”
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 pleading identifies her as a Florida resident and joint owner of the cooperative unit.
After the quotation
The three plaintiffs advance a common legal position in one filing.
How this statement is classified
The label describes this statement's response within the context above.
Why this label?
Her participation in a pleading seeking invalidation is an attributable action opposing the tax.
- 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
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
Wilbur Ross challenges the surcharge as unconstitutional discrimination
“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.”Read statement
Cite this record
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- The Dispute Index
- Title
- Hilary Geary Ross joins the challenge to the second-home tax
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- https://disputeindex.com/events/4916-hilary-geary-ross-joins-the-constitutional-challenge-to
Last updated marks the most recent saved version of this published statement.
The Dispute Index. "Hilary Geary Ross joins the challenge to the second-home tax". First published: 2026-10-06. Last updated: 2026-10-06. https://disputeindex.com/events/4916-hilary-geary-ross-joins-the-constitutional-challenge-to