Non-Primary Residence Surcharge
What does the surcharge notice actually say?
The Department of Finance began mailing non-primary residence property surcharge notices dated July 22, 2026. Getting one does not settle what you owe. It tells you what the city currently believes about your property, and it starts a clock.
Updated 2026-08-04.
What arrived, and why?
The surcharge reaches residential condominium and cooperative units the Department of Finance values at $1 million or more, whichever tax class carries them, and one- to three-family homes valued at $5 million or more, when the city does not have a qualifying primary resident on record. The notice carries a unique security code used to respond through the official portal at nyc.gov/npsurcharge.
The dollar figures on the notice follow the published Phase One rate ladder, applied to the entire market value once the threshold is crossed. One anonymous notice illustrates it: a market value of $5,268,000 against an annual surcharge of $42,144.00, which is 0.8% of that value to the cent.
What does the notice not mean?
A notice is not a finding that you owe. It means the city's records show no qualifying primary resident for the unit. If any one of the five relationships on the notice is true for your property, the property is exempt once the Department of Finance has the documentation. The full list, with the paths for LLC-owned and tenant-occupied units, is on who is exempt.
The dates that govern
| What? | When? |
|---|---|
| Notice date on the current mailing | July 22, 2026 |
| Respond by, every property type | September 18, 2026 |
| Dates printed on the notices, since extended | August 21, 2026 and August 24, 2026 |
| Surcharge first appears on the bill | January 1, 2027 |
The date printed on the notice is no longer the live one: on August 1, 2026 the Department of Finance extended the application deadline to September 18, 2026 for everyone who received a notice. The procedure itself, the security code, the documents, and the appeal path if the answer comes back wrong, is walked through on how to respond.
The surcharge reached these dates by a longer road than the notice tells: a 2014 proposal, a bill that collapsed in 2019, enactment in the 2026 budget, and rules adopted eight days before the mailing went out. That chronology is kept entry by entry, with the source document beside each one, at Pied-à-Terre Tax Watch.
Check the city's number first
Start with the number the city is using: see what the Department of Finance says your property is worth, free and without signing in. If the record already shows a primary resident relationship, the response is about documenting it; if the value itself looks wrong, that is a different path with its own deadline.
Sources
Keep reading
- The five ways a property is exemptThe five relationships that exempt a NYC property from the non-primary residence surcharge, and the documents the Department of Finance accepts as proof.
- Responding before the date on your noticeFiling the NYC non-primary residence surcharge response: the portal and security code, the documents DOF accepts, the deadline, and the appeal paths.
- The questions owners actually askPlain answers on the NYC non-primary residence surcharge: what it is, the rates and thresholds, LLC and tenant exemptions, deadlines, and appeal options.
- A dated checklist for boards and managing agentsA dated checklist for boards and agents: pull the roll addendum, forward notices, track the September 18 deadline per unit, calendar the Tax Commission dates.
See what the city has on record for your property
Market value, tax class, and what the surcharge would cost. Free, and no sign-in.