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Boro Park Scoop · Jul 26, 2026

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New York City has begun notifying property owners who may be subject to its new non-primary residence, or "pied-à-terre," tax. The surcharge applies to one- to three-family homes, condominiums, and co-ops owned by individuals whose primary residence is elsewhere. City officials say the new tax is expected to generate revenue for parks, schools, and libraries while helping address the city's budget challenges. The Department of Finance has also launched an online information portal and expanded staffing to assist property owners with eligibility questions, documentation, and appeals.

New York City has begun notifying property owners who may be subject to its new non-primary residence, or "pied-à-terre," tax. The surcharge applies to one- to three-family homes, condominiums, and co-ops owned by individuals whose primary residence is elsewhere. City officials say the new tax is expected to generate revenue for parks, schools, and libraries while helping address the city's budget challenges. The Department of Finance has also launched an online information portal and expanded staffing to assist property owners with eligibility questions, documentation, and appeals.

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