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.