As of 7 October 2026, the New York City Department of Finance gives 13 October 2026 as the deadline to apply for an exemption from the city's non-primary residence property surcharge, often called the pied-à-terre tax. Its page says "THE DEADLINE FOR SUBMITTING AN EXEMPTION APPLICATION IS EXTENDED TO OCTOBER 13, 2026". The previous deadline was 6 October, and the page gives no closing time.

Who has to act

For the 2026-27 and 2027-28 tax years, the surcharge can reach one-, two- and three-family homes valued by the Department at US$5m or more, and condominium and co-operative units valued at US$1m or more, where the property is not used as a primary residence. Depending on the value band, the rate runs from 0.8% to 1.3% of market value for houses and from 4.0% to 6.5% for condo and co-op units.

The deadline concerns only owners who received a letter from the Department saying the property may be subject to the surcharge, and who believe it is exempt. Appearing on the Department's published supplemental roll does not by itself mean a property owes the surcharge. The page sets no condition based on nationality or on where the owner lives, so an overseas owner whose New York home is not their primary residence is in the same position as any other owner. Such a home can still be exempt if a tenant, subtenant or immediate family member uses it as a primary residence.

How to apply

The application is online, with one form for homes and condominium units and another for co-operative units, both linked from the page. For each person who uses the property as a primary residence, the owner provides the most recently filed federal or state tax return, or a driver's licence or other motor vehicles department identification. Failing those, a voter identification card plus other evidence of primary residence is accepted. Cases resting on a tenant, a family member, or a company or trust need further papers, such as a lease, proof of the relationship, or the governing agreement and a majority interest affidavit.

Billing and appeals

If a property is subject to the surcharge, the Department says the charge will appear on the property tax bill due 1 January 2027. An owner whose application is refused can appeal to the NYC Tax Commission, whose page sets the filing deadline at 1 March 2027 for Class Two properties and 15 March 2027 for Class One properties, or 30 days after the Department's final decision if that is later.

The rollout also faces a court challenge. According to Bloomberg Law, a Brooklyn-based New York appeals court has put on hold a Staten Island court's 29 September ruling that blocked the rollout, so the surcharge can proceed for now, and has said it will rule by 10 November.

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Sources

Sources read 7 October 2026 (SGT).