# Non-Primary Residence Surcharge

> The non-primary residence surcharge hits NYC condos and co-ops valued at $1 million or more. Learn the exemption criteria and how to reply before your deadline.

By MGNY Consulting

## Pages

- [Non-Primary Residence Surcharge NYC: Notice and Reply](https://npsurcharge.com/)
- [The Non-Primary Residence Surcharge Notice, Explained](https://npsurcharge.com/the-notice): What does the NYC non-primary residence surcharge notice dated July 22, 2026 mean, what does it not mean, and which deadlines govern your response?
- [Who Is Exempt From the Non-Primary Residence Surcharge?](https://npsurcharge.com/who-is-exempt): The five relationships that exempt a NYC property from the non-primary residence surcharge, and the documents the Department of Finance accepts as proof.
- [Responding to the NYC Non-Primary Residence Surcharge](https://npsurcharge.com/how-to-respond): Filing the NYC non-primary residence surcharge response: the portal and security code, the documents DOF accepts, the deadline, and the appeal paths.
- [Non-Primary Residence Surcharge FAQ: Eleven Answers](https://npsurcharge.com/faq): Plain answers on the NYC non-primary residence surcharge: what it is, the rates and thresholds, LLC and tenant exemptions, deadlines, and appeal options.
- [Co-op share math and imputed unit value](https://npsurcharge.com/share-allocation): How DOF imputes a co-op unit's value from building market value and shares, why the threshold is a cliff rather than a bracket, and the Phase One rate ladders?
- [Collecting the surcharge from shareholders](https://npsurcharge.com/collection): DOF declined to regulate the shareholder payment obligation and will not supersede proprietary leases. What that leaves boards, and what they are weighing?
- [Board checklist for the surcharge notices](https://npsurcharge.com/board-checklist): A dated checklist for boards and agents: pull the roll addendum, forward notices, track the October 6 deadline per unit, calendar the Tax Commission dates.
- [NP Surcharge Rates and Dates Through the Sunset](https://npsurcharge.com/rates-and-dates): Phase One surcharge rates for condos, co-ops and houses, the cliff at each threshold, and every date from the July 2026 notices to the 2031 sunset.