NEW YORK — A Brooklyn appeals court on Wednesday handed Mayor Zohran Mamdani a key victory, greenlighting his signature pied-à-terre tax on pricey second homes owned by people who don’t call New York City home by reversing a lower court ruling that would have required the city to restart the process.

Overturning a decision issued last month by Staten Island Supreme Court Justice Wayne Ozzi, the Appellate Division, Second Department, found that the homeowners who brought the suit had no legal stake in the outcome.

The city had notified those homeowners that they might be subject to the tax over the summer. They soon learned they were, in fact, exempt from it, but proceeded with a suit challenging the city’s rollout of the pied-à-terre tax anyway.

In a statement, the mayor welcomed the ruling and said his office would continue to fight similar suits challenging the tax in Suffolk County, Long Island, “brought by some of the same uberwealthy interests whose arguments just lost in court today.”

“Today, an appeals court rejected an attempt by the ultrawealthy to avoid paying their fair share and ruled in favor of the City in a lawsuit challenging the rollout of the pied-a-terre surcharge. From day one, those with the most have attempted to use every legal avenue available to shield their wealth and avoid contributing more to our city. But owning a second home worth over 5 million dollars should come with a responsibility to the city that makes it valuable,” Mamdani said in a statement.

“The pied-a-terre surcharge asks those who can afford luxury second homes to contribute toward the safer streets, cleaner parks and essential public services that every New Yorker deserves.”

Randy Mastro, the attorney representing the homeowners in the suit, did not immediately respond to a request for comment.

The tax applies to homes with a recorded value of more than $5 million and co-ops and condos of more than $1 million.

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