Staten Island produced some of the loudest confusion of notice season — local coverage of homeowners "hit with the pied-à-terre tax" — and the roll says almost none of them owe it: zero condo or co-op units on Staten Island's roll test over the $1M DOF threshold, and just 23 houses in the entire borough clear $5,000,000. Total maximum exposure: $1.1M a year — the city's smallest by far.
So why the letters? DOF mailed on classification (records suggesting a home isn't a primary residence), not on value. A Staten Island two-family whose paperwork points elsewhere gets the same notice as a Billionaires' Row penthouse — but for nearly every Staten Island recipient, the correct response is simply documenting residency (or noting the value test) inside the letter's window. Three steps: the wrongly-flagged guide. The deadlines still bind: .
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 |
|---|---|---|---|
| 10304 | 20 | $5.7M | $954K |
| 10301 | 1 | $7.2M | $58K |
| 10307 | 1 | $5.5M | $44K |
| 10312 | 1 | $5.2M | $42K |
Questions owners ask
How many Staten Island properties owe the NYC pied-à-terre tax?
On DOF's July 2026 Supplemental Market Value Roll, Staten Island has 0 condo and co-op units over the $1,000,000 DOF market-value threshold and 23 1–3-family houses over the $5,000,000 threshold. Their combined maximum annual surcharge is $1.1M — 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 Staten Island — 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 Staten Island 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 Staten Island? 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 5. 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.