The non-primary residence surcharge notice, question by question

One question per page, answered in plain English, with the rule or the source behind the answer sitting right underneath it.

New York City's non-primary residence property surcharge is new, the notices went out dated July 22, 2026, and most of the questions owners have are not the ones the notice answers. This site takes them one at a time. Each page handles a single question, stops where the honest answer stops, and lists what it is built on.

Three names, one surcharge: the letter says non-primary residence property surcharge, New Yorkers say pied-a-terre tax, and law firms writing to their clients have shortened that to the PAT tax. Whichever name you arrived with, the questions below are about the same charge.

The questions are the ones people ask after opening the envelope. What happens if I do nothing? My unit is in an LLC. My tenant moved out. I already pay New York City income tax. I missed the thirty days. How much is this, and is that value even right? Every page on the site is listed below, question and short answer, so you can go straight to yours.

The dates that matter right now

  • The deadline is October 6, 2026, one date for homes, condominiums, and cooperative units, extended twice from the August 21 and August 24 dates printed on the notices.
  • August 30, 2026 is the Department of Finance's outside date to transmit year-one determinations. It is the city's date, not yours, and it is not extra time.
  • January 1, 2027 is when the first surcharge lands, with the second semi-annual property tax installment.
  • The response deadline has already moved twice, which is reason enough to check a date rather than remember it. What changed when? Every step with the source behind it is on the timeline.

What this site is not?

It is not the Department of Finance. The official response portal is nyc.gov/npsurcharge, your notice carries a unique security code, and you can respond there yourself at no cost. It is also not legal or tax advice. It is a plain reading of the adopted rule, 19 RCNY Chapter 62, with citations on every page so you can check the answer rather than trust it.

The site is published by MGNY Consulting, a private New York City property tax firm, which is why the footer says so on every page. Nothing here asks you to change how a property is used. The exemption is for facts that already exist, documented properly and filed on time.

If the question is which of the five qualifying relationships fits your property, that is decided one criterion at a time on the exemption site. If you want the filing walkthrough rather than the answer to one question, that lives on how to respond.

On this site

What happens if you ignore the non-primary residence notice?What actually happens if you do not answer the NYC non-primary residence surcharge notice? The January 1, 2027 bill, the lien, and the 30 day window.My unit is owned by an LLC. Can it still qualify?Your condo is owned by an LLC. How does the majority interest path work, why do multi-tier structures fail, and what does the Department of Finance want?The apartment is in a trust. Who has to live there?Trust-held apartments and the sole beneficiary exemption: what the final rule changed, how contingent interests are treated, and the proof a trustee files.My tenant moved out. Is a vacant unit exposed?A unit vacant between tenants on the January 5, 2026 status date is exposed. What does the tenant path require, and why does the rule add no vacancy exception?Buying or selling: who ends up paying the surcharge?The surcharge follows the property, not the seller. No mid-year proration, a six year audit window, and what to check before you sign on a covered unit.The resident died, or went into the hospital. What now?Death, hospitalization, or a rehabilitation stay: the one year continuation of primary residency under 19 RCNY 62-06(b)(3), and the two proofs it requires.I already pay New York City income tax. Why me?You pay New York City income tax and still got a surcharge notice. Why does the surcharge ask about the property, not your domicile, and which documents help?I missed the 30 days. Is anything left?The surcharge appeal window runs 30 days from transmission, with no extension. What is left afterward, and why must a late filing not stretch the facts?How much is the surcharge, exactly?Both Phase One rate ladders, why the rate applies to the entire value once the threshold is crossed, and one worked example taken from an actual notice.The threshold is DOF's value, not what you paidThe $1 million threshold is a Department of Finance market value, not a sale price. How are co-ops and condos valued, and how does a TC107 challenge work?

Sources

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