The files
| File | Contents | SHA-256 |
|---|---|---|
| piedaterretax-buildings-2026-07-roll-v1.csv 131 KB · 2,236 rows | Every condo and co-op building with ≥1 unit over the Phase-1 threshold: borough, address, ZIP, building type, units on roll, over-threshold units, top unit DOF value, total Phase-1 annual exposure. Totals: 17,409 over-threshold units, $1.19B annual Phase-1 exposure. | c535b5c57b9e0d2991cc9ef910a00588e2c00c094536725ce455761d4b7e0cc6 |
| piedaterretax-houses-by-zip-2026-07-roll-v1.csv 2 KB · 77 rows | 1–3 family houses over the $5M threshold, aggregated by ZIP code: count, median DOF value, total Phase-1 annual exposure. Totals: 6,763 houses, $534M annual exposure. Houses are never listed at address level — see the privacy note. | d186153e59d55e538668f3e2f09a001a43359c835802bedf96e4fe25053c40ce |
Methodology, in brief
- Source: the NYC Department of Finance assessment roll and supplemental roll files, July 2026 vintage (959,710 residential records processed). The surcharge base is the DOF market value — see the valuation explainer.
- Thresholds: Phase-1 — condos and co-ops over $1,000,000; 1–3 family houses over $5,000,000. Rates per the reference page, applied flat on the full value under our counsel-confirmed conservative reading.
- Building grouping: units are grouped by borough, block, and condo/co-op number; a building is included when at least one unit crosses the threshold. Co-op unit values are DOF's published per-unit values (36,677 units, 764 buildings).
- Exposure ≠ revenue: "annual Phase-1 exposure" is the surcharge that would apply if every over-threshold unit were a non-primary residence with no exemption. Actual liability depends on per-unit occupancy status, which the roll does not record. Treat exposure as the ceiling, not a forecast.
- Privacy: condo and co-op buildings are listed at building level only (no unit or owner detail). Single-family and 1–3 family houses are never listed at address level — ZIP aggregates only. One house record lacking a ZIP is excluded from the ZIP table, so extract totals are 24,172 of the roll's 24,173 over-threshold units.
- Full methodology: /methodology — including the flat-vs-marginal interpretive note and the co-op share treatment.
License & citation
Free to use, quote, and republish with attribution. Cite as: "Pied-à-Terre Tax Exposure Roll v1 (DOF July 2026 roll), PiedATerreTax.nyc by Conquest, August 15, 2026, https://piedaterretax.nyc/data." The underlying assessment roll is public data of the NYC Department of Finance; the aggregation, threshold analysis, and exposure computation are ours. Journalists and researchers: piedaterre@conquest.nyc for questions, custom cuts, or the correction process.
Versioning
Files are immutable once published — a new roll vintage or a methodology change produces a new versioned filename, and this page lists the current set with checksums. DOF publishes roll updates over the year; when a new vintage lands, the prior files remain available at their URLs so existing citations keep resolving.
Disclaimer. Educational information from Conquest, a licensed New York real estate brokerage — not legal, tax, or accounting advice. Figures reflect DOF's published roll as of the extract date; individual liability depends on occupancy status and claimed exemptions. Interactive version: the searchable database.