Non-primary residence surcharge

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

Your property will not be subject to the surcharge if it is the primary residence of any of the following:

• The owner of the property.
• A tenant or subtenant.
• One or more individuals who collectively hold a majority interest in the LLC, corporation, or partnership that owns the property.
• An immediate family member of the owner or majority interest holder.
• The sole beneficiary of a trust.

If you believe that you qualify for an exemption, click the "Begin Filing" button below.

You will need an NYC.ID account to access the system. If you do not have an account, you can create one for free.