Thousands of the letters DOF mailed this summer landed on people who live in their apartment every single day. If that's you, take a breath: the notice is not a bill, and full-time residents owe nothing — but the exemption is claimed with documents by a deadline, not assumed. The city's records simply show something different from your reality (an old license address, a tax return filed from elsewhere, a recent move), and your job is to correct the record inside the window. Here's exactly how.
Why full-time residents get this letter
- Your paper trail points elsewhere. DOF matches registrations, filings and records; a driver's license still showing the old address, or a return filed from a prior home, can flag you.
- You bought or moved recently. The records lag reality — new owners who just made the apartment their primary residence are a classic false positive.
- Someone else's mistake. Co-op and condo records, LLC paperwork, or a unit mix-up in a large building.
None of these mean you owe money. All of them mean you must respond.
What to send DOF — the exact documents
Under DOF's final rules (adopted July 14, 2026), primary residence is proven with your most recent state or federal income tax return showing the apartment's address — or a combination of two documents: a New York State driver's license or non-driver ID, a voter identification card, or other documentation DOF deems acceptable. You have 30 days from your notice; DOF's published exemption-application deadlines are September 18, 2026 (all property types) — .
Three-step version: ① find the deadline printed on your letter and calendar it · ② photocopy your tax-return page showing the address (or license + voter card) · ③ file the rebuttal/exemption application before the date. Done — the surcharge never touches you.
Two honest cautions
- Don't ignore it because "it's obviously wrong." An unanswered notice becomes a surcharge billed as assessed, enforced like property tax. The city doesn't know it's wrong until you tell it.
- Don't stretch the truth the other way. If the apartment genuinely isn't your primary residence most of the year, claiming it is can backfire twice: DOF's rules penalize false residency documentation at 50% of the surcharge — and asserting NYC primary residence has state income-tax consequences. Genuine second-home owners have three legitimate exits instead.
Questions owners ask
I live in my NYC apartment full-time — why did I get a pied-à-terre tax notice?
DOF flags apartments whose records point elsewhere: an outdated driver's license address, a tax return filed from a prior home, a recent purchase or move, or record mix-ups. The notice is not a bill — a full-time primary resident owes nothing — but the exemption must be claimed within 30 days of the notice with a tax return showing the address, or two documents such as a NYS license/ID and voter registration card. DOF's published deadlines are September 18, 2026 (all property types).
What happens if a primary resident ignores the DOF surcharge notice?
The surcharge is billed as assessed and enforced like property tax — interest and eventually liens — even if the classification was wrong. The city corrects the record only when the owner responds with the required residency documents inside the window.
What proof of primary residence does DOF accept?
Your most recent state or federal income tax return showing the property's address, or a combination of two documents: a New York State driver's license or non-driver ID, a voter identification card, or other documentation DOF deems acceptable.
Want a second pair of eyes first?
Free check: we confirm what DOF's records show for your unit — value, classification, and whether your exemption filing has everything it needs. Usually within the hour.
Check My Unit — FreeAfter you file
Keep copies of everything you send and note how you sent it. If the value on your notice also looks wrong — common for co-ops, whose fractional-share values surprise people — the roll stays open to correction through December 2026; see the appeals page for every channel. And if the letter went to a family member's apartment you own — a child or parent living there more than half the year — that occupancy is exempt too, documented with their records: details in the exemptions guide.
Disclaimer. This page is educational information from Conquest, a licensed New York real estate brokerage. It is not legal, tax, or accounting advice, and no advisory relationship is created by reading it. Deadlines and figures reflect DOF's published rules and roll as of the "last updated" date above.