A Staten Island judge on Monday temporarily blocked the rollout of Mayor Zohran Mamdani’s tax on luxury second homes in New York City, but the pause was short-lived after the city moved to appeal the ruling.

The appeal lifts the judge’s temporary restraining order, allowing the rollout to continue until a higher court rules on the matter.

The tax, created to help close a $500 million city budget deficit, applies to second homes in the five boroughs worth more than $5 million.

But the rollout has been met with criticism, with some full-time New Yorkers receiving letters saying they must prove that the city is their primary residence — or face the so-called pied-à-terre tax, which is meant to target wealthy out-of-towners.

Staten Island Judge Wayne Ozzi’s ruling came in response to a lawsuit filed by a group of city homeowners who maintain the Mamdani administration “arbitrarily and capriciously foisted onto New York City residents the burden of proving they are not subject to the surcharge.”

The homeowners are represented by Randy Mastro, a former first deputy mayor, who said they should not have to be “put through the burden and expense of having to apply for some exemption because the city didn’t do its job.”

The city previously responded to criticism of the rollout by extending the deadline to apply for an exemption to Sept. 18, pushing back the original Aug. 21 deadline.

Under Ozzi’s order, the city was directed to take down a master list of potentially affected properties and was temporarily prevented from taking further action, including enforcing the exemption deadline.

But the appeal triggered an automatic stay, meaning the temporary restraining order is not currently in effect and the city can continue its tax rollout while the appeal is pending.

Mamdani on Monday said he was confident the tax would hold up in court.

“You know, there are few things more certain in New York City than death, taxes and Randy Mastro filing a lawsuit against this administration,” he said. “So, we look forward to vigorously defend our city’s position in court as we have done so with the previous lawsuits that he has filed and I’m sure with the lawsuits that we will continue to file in the months and years to come. And we are confident in our position.”

The case is scheduled to return to court Aug. 31.