NYC Pied-a-Terre Exemption: What to File by October 13

Facts checked October 9, 2026. Roll data: Department of Finance supplemental roll of July 24, 2026.

The Department of Finance deadline to file a pied-a-terre exemption application is October 13, 2026, for residential homes, condos and co-op units, and the first surcharge charges appear on the property tax bill due January 1, 2027. Filing is done online at nyc.gov/npsurcharge with the PIN printed on your notice. The deadline has moved three times since August, from August 21 and 24 to September 18, then to October 6, then to October 13, so the date on the Department of Finance page is the one that counts.

I tell anyone holding a notice to treat October 13 as live and file the exemption anyway. It costs nothing, and it puts your proof in front of the city before the first bill exists. The same advice holds if you are unsure the notice was meant for you: the Department of Finance says appearing on its supplemental roll (its list of about 960,000 properties and their values) does not by itself mean a property owes the surcharge.

The scale is large. On the July 24 roll, 17,750 condo and co-op units sit at or above the $1,000,000 valuation line where the surcharge starts, a combined annual exposure of about $1.67 billion at Phase 1 rates. The city projects about 10,000 properties and roughly $500 million a year, well below those roll totals, which is why the roll is a list to check and not a bill. The exemption filing is how an owner gets out of that list. For the rates and thresholds, start with my guide to the notices.

What the Department of Finance asks for

Every person identified as a primary resident of the unit needs the most recent federal or state tax return, or a driver's license or DMV ID. If a person has neither, a voter ID card plus other proof is accepted. On top of that, the paperwork depends on who lives in the unit:

The city also accepts proof such as a tax return listing the address as your permanent home, other primary-residence credits or exemptions, voter registration, utility bills, or a bona fide long-term lease. Gather one clean set per occupant before you open the portal.

If the Department of Finance denies the application

A denial can be appealed to the NYC Tax Commission through the surcharge appeal page. One trap sits there. If you file a value challenge with the Tax Commission and ask it to decide primary residency as well, the Department of Finance defers to the Commission and ignores the submission you made to DOF for the same property. Decide which door you are using before you walk through it, and keep copies of everything you send.

What happens after you file

The first charges appear on the bill due January 1, 2027. The homeowners' lawyer in the Staten Island case said the city told the court it will not send invoices before November 15, 2026 or collect before January 1, 2027. That is the plaintiffs' account of a court statement, not something the city has published, so plan around the January 1 bill. The September 29 court ruling did not remove the deadline, and I walk through it in what the judge ordered and what it left open.

For a sense of how many owners were already moving, the city told a court on August 26 that of roughly 17,000 owners who received a July 22 notice, about 11,000 had applied and 2,900 had been approved, according to NBC New York. Those figures are six weeks old and will have changed.

NYC Condos $1M and Up

Manhattan and Brooklyn condos in the price range the surcharge reaches

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Active

$1,650,000

20 PINE Street #1213

Financial District

2 bd 2 ba 1,585 sf

View Details Tour

Condo · 1928 RLS #RLS20117686

Active

$1,750,000

128 Summit Street #3

Carroll Gardens

3 bd 3 ba 1,167 sf

View Details Tour

Condo · 1899 RLS #RLS20102854

Listing information provided courtesy of the Real Estate Board of New York's Residential Listing Service (RLS). Information is deemed reliable but not guaranteed. Sale listings verified. ©2026 REBNY. RLS data displayed by Keller Williams NYC.

A short checklist before you click submit

If a tenant or an LLC is part of your situation, the rules are narrower than most owners expect. I cover those in the primary residence rider guide and, for LLC and trust owners, in my guide to the look-through rule. The full roll sits in the pied-a-terre tax hub. If you would rather sell or lease before the first bill, the sell or lease comparison lays out both paths.

This is general information, not legal or tax advice. Confirm your own filing with a New York real estate attorney or your CPA.

Sources

Facts on this page were checked against these sources on October 9, 2026.

• NYC Department of Finance, non-primary residence surcharge, the October 13 deadline, accepted documents and the appeal process
• NY Tax Law Article 30-C, sections 1350 to 1356, the exemption list
• NBC New York, August 26, 2026, the notice and approval counts
• Inman and The Hill, September 29, 2026, the ruling and the invoice timing reported by the homeowners' lawyer
• NYC Department of Finance, Supplemental Market Value Roll, tax year 2027, published July 24, 2026, analyzed by miltoncoste.com