Beat the NYC Pied-à-Terre Tax
How the tax works · the $1M co-op/condo threshold · exemption pathways · the Sept 18 deadline
What's covered
- Why New York's new non-primary residence surcharge exists, and who it actually hits
- Phase One (now): the $1M market-value threshold and 4–6.5% rates on co-ops and large condos
- Phase Two (July 2028): the unified $5M threshold and 0.8–1.3% rates
- The four exemption pathways — owner and family occupancy, 12-month leases, LLCs, trusts
- The filing process at nyc.gov/npsurcharge and the September 18, 2026 deadline
Want it in writing? Get the companion 4-page Survival Guide (free PDF) — or see your own number with the free DOF market-value check.