No Public Directory of Pied-à-Terre Owners by Name
New York City does not maintain a public, searchable roster of individual second-home owners subject to the pied-à-terre tax. The Department of Finance publishes the same parcel-level property information it already makes available for all NYC real estate, plus market values showing which units fall above the surcharge thresholds.
What exists is assessment data organized by property, not people. Anyone can look up a specific building's block and lot number to see its DOF market value and whether it appears on the supplemental roll for surcharge purposes. They cannot use DOF tools to identify named individuals with second homes.
The distinction matters for owners concerned about privacy. The surcharge creates new tax obligations, not new public exposure of personal information beyond what property records already contain.
What DOF Actually Publishes
The Department of Finance released a supplemental market value roll for the non-primary residence surcharge, showing which properties fall into the tax universe. This roll contains the same type of information DOF publishes for all property taxes: Borough-Block-Lot identifiers, condo unit numbers, property classifications, and market values.
Conquest's analysis of DOF's July 2026 Supplemental Market Value Roll shows roughly 24,000 units citywide would owe the surcharge if they are non-primary residences. Manhattan accounts for roughly 20,000 of these units, with condos and co-ops representing the largest share.
The roll does not flag units as 'pied-à-terre' or 'second home.' It simply lists properties with market values above the statutory thresholds: $1 million for condos and co-ops, $5 million for houses. Whether any individual unit actually owes the surcharge depends on exemptions the owner may claim.
How Owners Learn Their Surcharge Status
DOF mails notices to owners of record whose properties appear subject to the surcharge. For fiscal year 2026-2027, these notices were sent by August 30, 2026, based on the supplemental roll published in July.
The notices identify the specific property and state that DOF currently treats it as subject to the surcharge unless an exemption applies. They include directions for filing exemptions or appeals, with the current deadline of October 6, 2026, for exemption applications.
Owners can also access their surcharge status through DOF's online portal using their property account. This account-based system shows the owner their own unit's classification and allows them to upload documentation for primary residence or other exemptions.
Surcharge Rates and Calculation Base
The surcharge applies flat rates to DOF's full market value once a property crosses the threshold. For condos and co-ops from 2026-2028: 4% on market values from $1 million to $3 million, 5.25% from $3 million to $5 million, and 6.5% above $5 million.
Houses face lower rates at higher thresholds: 0.8% on market values from $5 million to $15 million, 1.05% from $15 million to $25 million, and 1.3% above $25 million. The surcharge is calculated on market value, not assessed value, according to DOF's adopted rules.
A Manhattan condo with a $1.5 million market value would face a $60,000 annual surcharge if it qualifies as a non-primary residence. The same calculation applies whether the owner paid $800,000 or $2 million for the unit.
Geographic Distribution Shows Manhattan Concentration
Conquest's analysis reveals the surcharge's geographic concentration. Manhattan contains roughly 17,000 condos and co-ops above the $1 million threshold, with an average potential surcharge of $68,559. Manhattan houses add another 3,400 units above the $5 million threshold.
Brooklyn follows with roughly 3,300 houses and 650 condos or co-ops above their respective thresholds. The outer boroughs show much smaller exposure: 77 houses in the Bronx, 35 in Queens, and 23 on Staten Island meet the house threshold.
ZIP code 10013 in Tribeca leads with 1,751 condo and co-op units above the threshold, followed by 10019 in Midtown West with 975 units. These concentrations reflect both high property values and the prevalence of luxury developments marketed to non-resident buyers.
Exemptions Determine Actual Tax Liability
Most properties above the thresholds will qualify for exemptions and owe nothing. The surcharge only applies to units that are not the primary residence of the owner or immediate family members, defined as spouse, child, sibling, parent, grandparent, or grandchild.
Units rented to arm's-length tenants for 12 months also qualify for exemption. For properties owned by entities, DOF applies majority-interest look-through rules to determine the natural person's residence status.
The exemption application deadline is October 6, 2026, extended twice from the original August dates. Owners who received DOF notices have until this deadline to establish their exemption status for the current tax year.
Privacy Protections in the Current System
The surcharge framework does not create new public exposure of personal information. DOF does not publish occupancy patterns, travel dates, or sensitive identifiers beyond standard property ownership records that predate the tax.
Owner names appear in property records maintained by the City Register, but the surcharge system does not add labels like 'foreign owner' or 'investor owner' to public databases. The classification is simply primary versus non-primary residence.
The online portal restricts access to account holders for their own properties. There is no public dashboard aggregating surcharge payments by individual owners or providing tools to identify second-home owners by name across the city.
What to Monitor as Implementation Continues
The first surcharge payments are due January 1, 2027, for fiscal year 2026-2027. DOF will process exemption applications through the October 6 deadline and update property classifications accordingly.
Phase 2 of the surcharge begins July 1, 2028, when condo and co-op rates shift toward the lower house schedule based on comparable sales analysis. This revaluation could affect which properties remain above the thresholds.
The surcharge sunsets June 30, 2031, unless the Legislature extends it. Property owners can use Conquest's free DOF market value checker to determine their current exposure and track any changes to their property's surcharge status.
Frequently asked questions
Is my apartment subject to the NYC pied-à-terre tax if it's worth over $1 million?
Your apartment may be subject to the surcharge if it's a condo or co-op with a DOF market value above $1 million and is not your primary residence. The surcharge only applies to units that are not the primary residence of the owner or immediate family members, and most properties above the thresholds will qualify for exemptions and owe nothing.
How much is the pied-à-terre tax on a $1.5 million Manhattan condo?
A Manhattan condo with a $1.5 million market value would face a $60,000 annual surcharge if it qualifies as a non-primary residence. For condos and co-ops from 2026-2028, the rate is 4% on market values from $1 million to $3 million.
Does the NYC pied-à-terre tax create a public list of second home owners?
No, New York City does not maintain a public, searchable roster of individual second-home owners subject to the pied-à-terre tax. The Department of Finance publishes the same parcel-level property information it already makes available for all NYC real estate, but you cannot use DOF tools to identify named individuals with second homes.