Three New York City homeowners are suing the Mamdani administration over the rollout of the pied-á-terre tax on multi-million dollar second homes.

Per a Department of Finance requirement, the Mamdani administration sent letters to all addresses that could potentially be a pied-á-terre based on property value and internal records in late July. Residents have until September 18 — an extended deadline — to appeal and prove their residence in the potentially taxed home. The levy would begin showing up on tax bills in 2027.

As part of a standard release of property and tax records, the DOF released a list of properties and their valuations across…