Republican gubernatorial candidate Bruce Blakeman has sharply criticized New York Governor Kathy Hochul, alleging that Assemblyman Zohran Mamdani is the de facto leader of the state's Democratic Party and accusing Hochul of implementing policies at his behest. Blakeman made these remarks during a campaign visit to Flushing, Queens, a day after a judge temporarily blocked the state's new tax on luxury second homes.

Blakeman, who also serves as Nassau County executive, described the rollout of the pied-à-terre tax as "horrible." The tax targets non-primary residences valued over $5 million and condos over $1 million. "We want to encourage people to invest in second homes in New York State — what are you, crazy?" Blakeman stated, pledging to repeal the policy if elected governor.

The controversial tax faced an immediate challenge when a Staten Island judge issued a temporary restraining order, pausing the levy until the end of the month. Governor Hochul has sought to distance herself from the tax's implementation, stating that her administration is not responsible for its rollout and that discussions were held with the city's tax department in advance.

Blakeman dismissed Hochul's comments as a characteristic attempt to shift blame. "It’s typical Kathy Hochul to blame everybody else for her failures," he said, adding, "This is the most overtaxed state."

Beyond the pied-à-terre tax, Blakeman also indicated his intention to challenge New York State's sanctuary law, which mandates that local governments cease partnerships with federal immigration officials. Nassau County currently has an agreement to cooperate with ICE, and Blakeman expressed his intention to legally contest the state's sanctuary laws, though he affirmed he would uphold the law if its legality is upheld in court. "I swore to uphold the law, and I would always obey the law, but I’m not sure that it’s legal, what Kathy Hochul did," he commented.