Enacted NYC surcharge · Free check
Will the non-primary residence surcharge apply to your property?
NYC now charges an annual surcharge on high-value homes, condos, and co-op units that are not anyone's primary residence. Enter your address or BBL and we'll tell you — in about two minutes — whether your property is likely in scope.
Step 01 · Property
Which property are we checking?
Enter the street address — including borough — or the BBL straight from a NYC DOF property tax bill.
What is the non-primary residence surcharge?
An enacted annual surcharge on high-value NYC homes that aren't anyone's primary residence.
Class 1 — 1–3 family homes
In scope when the DOF market value is over $5,000,000 and the property is not a primary residence. Phase-one rate: 0.8% up to $15M, 1.05% up to $25M, 1.3% above $25M — applied to the full market value.
Class 2 — Condos & co-ops
In scope when the unit's DOF market value is $1,000,000 or more. Phase-one rate: 4.0% up to $3M, 5.25% up to $5M, 6.5% above $5M — applied to the full value. Co-op units are valued by DOF as building value times the unit's share ratio; we show an average per unit.
Phase two starts July 1, 2028
From FY2028-29 the rates converge to 0.8% / 1.05% / 1.3% with a $5,000,000 threshold for all property types, so a $2M condo in scope today can fall out of scope then.
The hard part isn't the math.
Once value and bracket are determined, the surcharge is straightforward. The genuinely difficult question — and the one this screening cannot fully answer — is who actually lives in the property, who beneficially owns it, and whether the property qualifies for one of the residency-based exemptions. That's where a manual review pays for itself.
Owning a high-value NYC second home? Get ahead of this.
If your property is anywhere near the threshold, the time to model your exposure — and lock in clean residency documentation — is now, before DOF's determination letter and the January bill.