Does the pied-à-terre tax apply to houses in Brooklyn and Queens?
Yes. New York City's non-primary-residence surcharge covers one-, two-, and three-family homes citywide when DOF's applicable market value is at least $5 million and the property is not the owner's primary residence, an immediate family member's primary residence, or occupied by a qualifying tenant. The statute does not exempt Brooklyn or Queens.
The surcharge took effect July 1, 2026, under Tax Law Article 30-C. For houses, the threshold is based on DOF's five-year average market value of the residence. The October 16, 2026 Comptroller report confirms that one-, two-, and three-family residences with a five-year average market value of $5 million or more fall within the covered category.
Conquest's analysis of DOF's July 2026 Supplemental Market Value Roll shows 3,311 Brooklyn houses and 35 Queens houses with market values above the $5 million threshold. Those units would owe the surcharge if they are non-primary residences; most are primary residences and owe nothing.
What are the rates for houses above $5 million?
The surcharge is a flat percentage of the full DOF market value once the property clears the threshold. For one-, two-, and three-family homes, the rates are 0.80 percent for market values of $5 million or more but less than $15 million; 1.05 percent for $15 million or more but less than $25 million; and 1.30 percent for $25 million or more.
A Brooklyn house valued at $6 million would owe $48,000 annually if it is a non-primary residence. A $16 million house would owe $168,000. The surcharge applies to the entire market value, not just the amount above the threshold.
Brooklyn houses above the threshold would owe an average of $52,630 if they are non-primary residences, with a median of $47,744, according to Conquest's analysis of DOF's July 2026 Supplemental Market Value Roll. Manhattan houses above the threshold would owe an average of $105,610, with a median of $66,668.
How does DOF determine whether a house is a primary residence?
DOF determines primary-residence status as of the January 5 taxable status date preceding the fiscal year. The exemption applies if the owner, the owner's spouse, child, sibling, parent, grandparent, or grandchild used the property as a primary residence on that date, or if a natural-person tenant occupied the unit under a 12-month arm's-length lease.
DOF was required to make its initial determination and provide notice no later than August 30, 2026. Owners who received a notice stating they may be subject to the surcharge had until October 13, 2026, to apply for an exemption. DOF extended that deadline twice; the October 13 date supersedes the earlier August 21, August 24, September 18, and October 6 deadlines.
Owners may appeal DOF's initial determination within 30 days after DOF transmits the notice. If DOF does not transmit a notice, the appeal is due within 30 days after the surcharge appears on the assessment roll. Owners who disagree with the valuation determination may appeal to the New York City Tax Commission.
Where do $5 million-plus houses sit outside Manhattan?
The official sources establish the legal category and valuation rule but do not publish a current borough-by-borough inventory identifying every qualifying house in Brooklyn and Queens. Conquest's analysis of DOF's July 2026 Supplemental Market Value Roll shows that 3,311 Brooklyn houses and 35 Queens houses have market values above the $5 million threshold.
Those figures are exposure counts. Most of the units are primary residences and owe nothing. The surcharge applies only to non-primary residences.
For comparison, 16,709 Manhattan condos and co-ops and 3,356 Manhattan houses have market values above their respective thresholds. Condos and co-ops have a separate schedule beginning at $1 million: 4.00 percent for $1 million to $2,999,999; 5.25 percent for $3 million to $4,999,999; and 6.50 percent at $5 million or more. Those condominium and co-op thresholds do not apply to a free-standing Brooklyn or Queens house.
When is the first payment due?
The surcharge is imposed in the fiscal year beginning July 1, 2026. The governing statute addresses installment treatment by reference to the second semiannual installment of real-property taxes. Professional summaries state that the first surcharge is expected to appear on property-tax bills due January 1, 2027, but DOF has not published a payment notice confirming that date for every covered property.
The surcharge does not sunset until June 30, 2031. Owners of houses above the $5 million threshold should verify their DOF market value and primary-residence status before the first bill arrives.
What should Brooklyn and Queens house owners do now?
Check your DOF market value. The surcharge is calculated on the market value shown on your Notice of Property Value, not the assessed value used for regular property taxes. For houses, the relevant figure is DOF's five-year average market value.
If you received a DOF notice stating you may be subject to the surcharge and you use the property as your primary residence, or an immediate family member does, or a qualifying tenant does, you should have applied for the exemption by October 13, 2026. If you missed that deadline, contact DOF or a tax attorney to determine whether you can still appeal.
Conquest's free DOF market-value and surcharge checker shows whether your property is above the threshold and estimates the annual surcharge if it is a non-primary residence. The tool uses DOF's July 2026 Supplemental Market Value Roll and applies the statutory rates. It is not legal or tax advice, but it gives you the arithmetic before the first bill arrives.
Frequently asked questions
Is my Brooklyn house subject to the pied-à-terre tax?
Your Brooklyn house is subject to the surcharge if DOF's five-year average market value is at least $5 million and the property is not your primary residence, an immediate family member's primary residence, or occupied by a qualifying tenant. The statute does not exempt Brooklyn or Queens. Most houses above the threshold are primary residences and owe nothing.
How much is the pied-à-terre tax on a $6 million house in Brooklyn?
A Brooklyn house valued at $6 million would owe $48,000 annually if it is a non-primary residence. The surcharge rate for one-, two-, and three-family homes valued at $5 million or more but less than $15 million is 0.80 percent of the full DOF market value.
When is the first pied-à-terre tax payment due for my house?
The first surcharge is expected to appear on property-tax bills due January 1, 2027, though DOF has not published a payment notice confirming that date for every covered property. The surcharge is imposed in the fiscal year beginning July 1, 2026, and does not sunset until June 30, 2031.