NYC Pied-à-Terre Tax / Non-Primary Residence Surcharge — Determine Whether You Actually Owe It.

Receiving a notice does not mean you owe the tax. We help you review the information associated with your property, understand what the notice is asking, and identify the appropriate next step.

Primary residences may be exempt from the pied-à-terre surcharge. We help you understand whether an exemption applies to your property and what documentation the Department of Finance typically requires.

Properties held through LLCs, trusts, or other entities may be treated differently under the surcharge framework. We help you understand how your ownership structure is likely to be evaluated and what information to gather.

A denial may not be the end of the process. We help you understand what the denial means, what options may be available, and what information to bring to an attorney or the appropriate administrative body.

The surcharge threshold is tied to assessed value. We help you understand how your property's valuation compares to the surcharge criteria and what the typical process looks like for contesting an assessment.

NYC has published a large supplemental property roll, and some properties may have been included based on outdated or incorrect records. We help you identify what information the city has on file and what the correction process typically involves.