The Official Numbers, Searchable

The NYC Pied-à-Terre Tax Database

Every building on New York City's pied-à-terre tax roll. Built from the Department of Finance's Supplemental Market Value Roll (July 2026) — all 959,710 records, analyzed and searchable.

959,710
DOF records analyzed
24,173
units over the Phase-1 threshold
2,236
buildings with exposed units
$1.73B
maximum annual surcharge, pre-exemption

DOF roll date July 24, 2026 · updated when DOF corrects the roll

BuildingBoroughZIPUnits on rollOver thresholdTop DOF valueMax annual surcharge

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Houses and townhouses, by ZIP code

6,763 one-to-three-family homes are over the threshold citywide. We publish those only as ZIP-level counts — they are private homes, not towers. Top 25 ZIPs of 77:

ZIPHomes over thresholdMedian DOF valueCombined max surcharge
11201782$6.7M$47.2M
11215670$5.8M$33.2M
10014605$9.2M$58.5M
10011358$8.4M$35.2M
11223348$6.3M$19.3M
11217317$5.8M$15.4M
11231313$5.8M$15.6M
10024305$7.8M$20.8M
10065301$8.7M$41.2M
10021291$12.5M$58.2M
10128253$7.6M$22.9M
11230173$6.0M$9.0M
11238173$5.5M$8.2M
10028166$8.8M$20.8M
10003153$7.5M$13.3M
10025141$6.9M$9.3M
10075140$10.5M$21.6M
10023132$9.2M$12.0M
1120495$5.9M$4.8M
1002280$6.6M$6.1M
1001679$6.7M$5.0M
1120579$6.2M$4.1M
1001379$7.8M$7.2M
1001276$9.7M$7.7M
1047167$8.0M$4.7M

Where these numbers come from

Source: NYC Department of Finance Supplemental Market Value Roll, published July 2026 (roll date July 24, 2026; the roll is open to correction through December 2026 and this page is regenerated when DOF updates it). A building appears here when at least one of its condo or co-op units exceeds the Phase-1 surcharge threshold. "Max annual surcharge" sums the statute-exact Phase-1 surcharge of every over-threshold unit in the building — the ceiling if no unit qualifies for a primary-residence or rental exemption; actual collections will be lower. Values are DOF market values, not resale prices: co-ops and many condos are valued off rent rolls and sit far below market price. Buildings where DOF's own classification is legally ambiguous are marked †, and our data carries both possible schedules for every such unit. Full methodology in our roll analysis.

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