Non-primary residence property surcharge

New York City has a new annual surcharge on certain properties, sometimes referred to as “pied-à-terre,” that are not used as the owner’s primary residence.

If you received a letter from the Department of Finance indicating that you may be subject to the surcharge and believe you are exempt, you must respond by the deadline date listed in the letter**. You also must submit information showing that the property is not subject to the surcharge.

***PLEASE NOTE***
THE DEADLINE FOR SUBMITTING AN EXEMPTION APPLICATION IS EXTENDED TO
October 6, 2026 (updated 8/26/26)

For more information visit: DOF Non-primary residence surcharge