The Bronx has the city's smallest surcharge footprint after Staten Island: 77 houses over the $5M threshold — concentrated in Riverdale and Fieldston — and 5 condo or co-op units over $1M, for a combined ceiling of $7.8M a year. Notices, however, went wherever DOF's records suggested a non-primary residence, whatever the value. If yours arrived, the response steps are identical citywide — and most Bronx recipients will find the value test alone clears them: wrongly flagged? · the notice playbook.
The most exposed buildings in The Bronx
| Building | ZIP | Units | Over $1M | Top DOF value | Max surcharge/yr |
|---|---|---|---|---|---|
| 941 Hoe Avenue | 10459 | 2 | 2 | $11.6M | $1.4M |
| 406 East 161 Street | 10451 | 1 | 1 | $7.5M | $489K |
| 871 Elton Avenue | 10451 | 1 | 1 | $6.7M | $433K |
| 926 Southern Boulevard | 10459 | 1 | 1 | $4.8M | $251K |
Houses over the $5M threshold, by ZIP
Published as ZIP-level counts only — these are private homes, not towers.
| ZIP | Homes over threshold | Median DOF value | Combined max surcharge |
|---|---|---|---|
| 10471 | 67 | $8.0M | $4.7M |
| 10463 | 4 | $7.2M | $230K |
| 10464 | 4 | $5.3M | $190K |
| 10465 | 2 | $5.9M | $94K |
Questions owners ask
How many The Bronx properties owe the NYC pied-à-terre tax?
On DOF's July 2026 Supplemental Market Value Roll, The Bronx has 5 condo and co-op units over the $1,000,000 DOF market-value threshold and 77 1–3-family houses over the $5,000,000 threshold. Their combined maximum annual surcharge is $7.8M — owed only for years the property is not a primary residence of the owner, an immediate family member, or a 12-month tenant.
I got a DOF non-primary residence notice in The Bronx — do I owe the surcharge?
Only if the property is both over its value threshold AND not anyone's primary residence. DOF mailed notices on classification, not value, so many The Bronx recipients fail the value test entirely and owe nothing — but every notice still requires a response within its printed deadline (30-day rebuttal window; the exemption-application deadline is September 18, 2026). Check the official DOF value free at piedaterretax.nyc.
Own in The Bronx? Get the official answer.
Free emailed report: your property's official DOF market value, the surcharge test, and your options if it applies. Condo, co-op or house — usually within the hour.
Check My Property — FreeMethodology. Figures aggregate DOF's Supplemental Market Value Roll (July 2026) for Borough 2. Condo/co-op units test a $1,000,000 DOF market-value threshold; 1–3-family houses test $5,000,000, both with flat statutory rates on the full value. "Max annual surcharge" assumes no property qualifies for an exemption; actual collections will be far lower. The roll is open to correction through December 2026. Educational information, not tax or legal advice.