Updates

• The deadline moves: September 18, 2026, for everyone

  2026-08-01 · Mamdani and Commissioner Lee announced a four-week extension of the exemption application deadline, to September 18, 2026, for everyone who got a notice.

• Two tracks, two clocks, one election

  2026-07-28 · The DOF residency appeal runs 30 days from transmission. The Tax Commission value challenge runs to March 2027. Choosing one can close the other.

• The published list, and the argument about it

  2026-07-27 · Press analysis of the published roll put roughly 24,300 properties above the threshold, about 17,500 of them condo or co-op units. Then came the argument.

• The roll addendum, and what a Phase One value is

  2026-07-24 · DOF published a supplemental market value roll listing properties that may be subject, with Phase One values. A final version is due December 31, 2026.

• Notices mailed, with a code and a date

  2026-07-22 · Notices dated July 22, 2026 carry a unique security code and a respond-by date. The printed dates were later extended to September 18, 2026.

• The final rules, and four things that changed

  2026-07-14 · 19 RCNY Chapter 62 was proposed June 5, heard July 9, and adopted July 14 after 35 written comments. Four changes in the final text matter most.

• Enacted: Part HH of Chapter 59 of the Laws of 2026

  2026-05-28 · Enacted as Part HH of Chapter 59 of the Laws of 2026: Tax Law Article 30-C, Administrative Code Title 11 Chapter 32, effective July 1, 2026.

• The Comptroller's office scores the proposal

  2026-04-30 · The Comptroller's office put the surcharge at $340 million to $381 million a year, and produced two property counts that are not interchangeable.

• The proposal is announced

  2026-04-15 · Hochul and Mamdani announced a surcharge on second homes valued at $5 million or more, with a projection of about $500 million a year attached.