Enacted NYC surcharge · Free check
Already received a Non-Primary Residence Surcharge Notice?
NYC charges an annual surcharge on high-value homes, condos, and co-op units that are not anyone's primary residence. If DOF already mailed you that notice, enter the lot and we will illustrate the amount and show the contest path that fits.
Dates for this surcharge cycle
- DOF exemption applications: September 18, 2026
- First surcharge bill: January 1, 2027
- Tax Commission TC-107 — Class 2 received by March 1, 2027; Class 1 by March 15, 2027
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 check 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.
Questions owners ask in November
Exemptions, TC-107, and what to do if a document is missing.
Dates on this page come from the same cycle constants as the check. This is informational copy — not a filing, and not a promise that we submit anything for you.
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.