New York City's non-primary residence surcharge, entry by entry

This site keeps one thing: a dated record of the New York City non-primary residence property surcharge, the levy most people call the pied-à-terre tax and law-firm client alerts have shortened to the PAT tax. Three names, one charge. It starts with the 2014 proposal that first floated the idea and runs to the June 30, 2031 sunset written into the law.

The surcharge took effect July 1, 2026. It reaches residential condominium and cooperative dwelling units with a Department of Finance market value of $1 million or more, whatever their tax class, and one- to three-family homes of $5 million or more.

Where does the surcharge stand today?

• Notices dated July 22, 2026 went out to owners of properties that may be subject. Each carries a unique security code and points to the response portal at nyc.gov/npsurcharge.
• The exemption application deadline is October 6, 2026, one date for homes, condominiums, and cooperative units alike. The notices printed August 21 and August 24, the Department of Finance extended that to September 18 on August 1, 2026, and its program page now carries October 6.
• A surcharge that still stands after a response is decided first appears on the property tax bill due January 1, 2027.

How does this record work?

Every entry names its source and links to it: the adopted rule and its preamble, the statute, the Department of Finance program page, the Comptroller's revenue report, the Tax Commission's own appeal page, and contemporaneous press coverage. Anything unresolved is written as unresolved, and a pending challenge is written as pending, and a stayed order as stayed.

Two standing pages sit alongside the dated entries: the full timeline, 2014 to 2031, and what changes next, which takes the dates still ahead one at a time and says what each does.

The record is kept by MGNY Consulting, a New York City property tax firm that files these responses for owners. That is a commercial interest, stated plainly, and it is the reason every claim here is written to be checked against the document sitting next to it.