Queens shows how targeted this tax actually is: of 43,705 condo and co-op units on the borough's roll, just 11 carry a DOF market value over the $1,000,000 threshold — DOF's income-approach values for LIC and Flushing towers sit far below sale prices — and 32 houses clear $5M. Combined maximum exposure: $4.6M a year. If you own a Queens condo as a pied-à-terre, odds are strong you owe nothing under Phase 1 — but odds are not a number: check your unit's official DOF value free.
The most exposed buildings in Queens
| Building | ZIP | Units | Over $1M | Top DOF value | Max surcharge/yr |
|---|---|---|---|---|---|
| 58-12 Queens Boulevard | 11377 | 1 | 1 | $14.8M | $963K |
| 30-06 29 Street | 11102 | 1 | 1 | $7.6M | $494K |
| 94-30 60 Avenue | 11373 | 1 | 1 | $5.9M | $380K |
| 123-25 82 Avenue | 11415 | 1 | 1 | $5.8M | $378K |
| 25-19 27 Street | 11102 | 1 | 1 | $4.9M | $259K |
| 124-20 Jamaica Avenue | 11418 | 1 | 1 | $20.8M | $218K |
| 101-24 Queens Boulevard | 11375 | 1 | 1 | $3.8M | $198K |
| 172-31 Highland Avenue | 11432 | 35 | 2 | $7.1M | $100K |
| 99-40 63 Drive | 11374 | 1 | 1 | $1.5M | $59K |
| 63-36 99 Street | 11374 | 66 | 1 | $1.1M | $46K |
Houses over the $5M threshold, by ZIP
Published as ZIP-level counts only — these are private homes, not towers.
| ZIP | Homes over threshold | Median DOF value | Combined max surcharge |
|---|---|---|---|
| 11375 | 17 | $5.5M | $788K |
| 11432 | 5 | $5.2M | $232K |
| 11357 | 4 | $5.7M | $192K |
| 11362 | 2 | $6.1M | $97K |
| 11694 | 1 | $6.7M | $54K |
| 11361 | 1 | $6.7M | $54K |
| 11377 | 1 | $8.0M | $64K |
| 11356 | 1 | $5.5M | $44K |
Questions owners ask
How many Queens properties owe the NYC pied-à-terre tax?
On DOF's July 2026 Supplemental Market Value Roll, Queens has 11 condo and co-op units over the $1,000,000 DOF market-value threshold and 32 1–3-family houses over the $5,000,000 threshold. Their combined maximum annual surcharge is $4.6M — owed only for years the property is not a primary residence of the owner, an immediate family member, or a 12-month tenant.
I got a DOF non-primary residence notice in Queens — do I owe the surcharge?
Only if the property is both over its value threshold AND not anyone's primary residence. DOF mailed notices on classification, not value, so many Queens recipients fail the value test entirely and owe nothing — but every notice still requires a response within its printed deadline (30-day rebuttal window; the exemption-application deadline is September 18, 2026). Check the official DOF value free at piedaterretax.nyc.
Own in Queens? Get the official answer.
Free emailed report: your property's official DOF market value, the surcharge test, and your options if it applies. Condo, co-op or house — usually within the hour.
Check My Property — FreeMethodology. Figures aggregate DOF's Supplemental Market Value Roll (July 2026) for Borough 4. Condo/co-op units test a $1,000,000 DOF market-value threshold; 1–3-family houses test $5,000,000, both with flat statutory rates on the full value. "Max annual surcharge" assumes no property qualifies for an exemption; actual collections will be far lower. The roll is open to correction through December 2026. Educational information, not tax or legal advice.