Brooklyn's surcharge story runs opposite to Manhattan's. Of the borough's $211.7M in maximum annual surcharge, the overwhelming share sits on 1–3-family houses: 3,303 houses clear the $5,000,000 market-value threshold — brownstone Park Slope, Cobble Hill, Brooklyn Heights, Fort Greene — against just 657 condo and co-op units over their $1M DOF threshold. A Brooklyn townhouse is valued by DOF near its true market price (unlike income-valued condos), which is exactly why the house schedule starts at $5M with 0.8%–1.3% rates: at $6M market value, a non-primary brownstone owes $48,000 a year.
The classic Brooklyn case is the family townhouse held after a move — inherited, kept "for the kids," or waiting out the market while the owners live elsewhere. If nobody qualifying lives there more than half the year, the surcharge runs. The exits are the same three as everywhere: primary occupancy, immediate-family occupancy, or a bona fide 12-month lease — detailed in the exemptions guide.
The most exposed buildings in Brooklyn
| Building | ZIP | Units | Over $1M | Top DOF value | Max surcharge/yr |
|---|---|---|---|---|---|
| 50 Bridge Park Drive | 11201 | 122 | 31 | $3.3M | $1.5M |
| 429 Kent Avenue | 11249 | 216 | 30 | $1.9M | $1.5M |
| 1 Clinton Street | 11201 | 134 | 27 | $2.1M | $1.4M |
| 60 Front Street | 11201 | 76 | 27 | $2.2M | $1.4M |
| 90 Furman Street | 11201 | 106 | 26 | $1.8M | $1.3M |
| 775 Lafayette Avenue | 11221 | 1 | 1 | $19.0M | $1.2M |
| 756 Myrtle Avenue | 11206 | 1 | 1 | $15.0M | $977K |
| 382 Willoughby Avenue | 11205 | 1 | 1 | $10.7M | $697K |
| 323 Bergen Street | 11217 | 105 | 13 | $1.2M | $576K |
| 774 Rockaway Avenue | 11212 | 1 | 1 | $8.4M | $549K |
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 |
|---|---|---|---|
| 11201 | 782 | $6.7M | $47.2M |
| 11215 | 670 | $5.8M | $33.2M |
| 11223 | 348 | $6.3M | $19.3M |
| 11217 | 317 | $5.8M | $15.4M |
| 11231 | 313 | $5.8M | $15.6M |
| 11238 | 173 | $5.5M | $8.2M |
| 11230 | 173 | $6.0M | $9.0M |
| 11204 | 95 | $5.9M | $4.8M |
| 11205 | 79 | $6.2M | $4.1M |
| 11211 | 55 | $5.8M | $2.7M |
| 11219 | 48 | $5.4M | $2.2M |
| 11235 | 44 | $5.8M | $2.2M |
Questions owners ask
How many Brooklyn properties owe the NYC pied-à-terre tax?
On DOF's July 2026 Supplemental Market Value Roll, Brooklyn has 657 condo and co-op units over the $1,000,000 DOF market-value threshold and 3,303 1–3-family houses over the $5,000,000 threshold. Their combined maximum annual surcharge is $211.7M — 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 Brooklyn — 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 Brooklyn 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 Brooklyn? 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 3. 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.