What the Digital Tax Map Shows
NYC's Digital Tax Map became the official property identification system through the Department of Finance's Property Information Portal as of September 30, 2026. The DTM displays borough, tax block, tax lot, condominium number, billing lot, and condominium unit designations for every property in the city.
For condominiums, the system distinguishes between the tax block identifier, individual unit tax lots, and the billing lot used for common property records. Each condominium unit receives its own tax lot number from DOF, separate from the building's billing lot.
Users can search by condominium number after selecting the borough. Map records show the tax-block polygon, billing lot number, unit numbers, and unit designations that connect each apartment to DOF's condominium records.
Reading Condominium Unit Records
A condominium cannot be treated as one ordinary tax lot for identification purposes. The correct sequence requires identifying the borough and tax block first, then the condominium number, then the billing lot representing the complex, and finally the individual unit's tax lot number and designation.
The billing lot alone does not identify your apartment. DOF assigns separate tax-lot numbers to each unit and a different billing tax-lot number to the condominium complex itself.
Owners must confirm that the unit designation, tax lot, and condominium number correspond to the unit shown in their deed or offering documents. These identifiers become essential when matching physical units to DOF's supplemental market value roll.
Matching Units to Surcharge Records
DOF publishes a supplemental market value roll listing properties that may face the pied-à-terre surcharge, including individual cooperative and condominium units. Conquest's analysis of DOF's July 2026 Supplemental Market Value Roll shows roughly 17,000 Manhattan condos and co-ops would owe the surcharge if used as non-primary residences.
Inclusion on the roll does not mean the property owes the surcharge, DOF states explicitly. Most properties listed receive no notice because they qualify as primary residences.
For condominiums, the practical matching requires the borough, block, individual unit tax lot, condominium number, and unit designation rather than just the street address. Consider a $1.8 million Tribeca condo: if it serves as the owner's second home, the 4% surcharge would cost $72,000 annually through 2028.
DOF mailed notices to owners who may owe the surcharge, with exemption applications due October 6, 2026. Owners have 30 days from their notice transmission date to appeal any initial determination.
Frequently asked questions
Is my condo unit subject to the pied-à-terre tax if it's on the supplemental market value roll?
Inclusion on the roll does not mean the property owes the surcharge, DOF states explicitly. Most properties listed receive no notice because they qualify as primary residences.
How much is the pied-à-terre tax on a $1.8 million condo used as a second home?
A $1.8 million Tribeca condo used as the owner's second home would face a 4% surcharge costing $72,000 annually through 2028.
How do I find my specific condo unit on NYC's tax records for pied-à-terre purposes?
You need to identify the borough and tax block first, then the condominium number, then the billing lot representing the complex, and finally the individual unit's tax lot number and designation. The billing lot alone does not identify your apartment, as DOF assigns separate tax-lot numbers to each unit.