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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.

The deadline to apply for an exemption from the surcharge for tax year 2026-27 was October 13, 2026.

However, if you disagree with the Department of Finance's determination of the valuation of your property, you can file an appeal with the NYC Tax Commission .

Begin Filing