Notices mailed, with a code and a date

Notices dated July 22, 2026 were mailed to owners of properties that may be subject to the surcharge. The Mayor's office announced the mailing the same week.

What does the notice carry?

• A unique security code, printed on the notice, which is what the response portal keys on.
• The portal address, nyc.gov/npsurcharge, where the response and its documents are uploaded.
• A respond-by date: August 21, 2026 for homes and condominiums, August 24, 2026 for cooperative units. The date printed on the owner's own notice governs.

A notice is not a bill

A notice means the Department of Finance's records do not show a qualifying primary resident at the property. Five relationships qualify it: the owner, a tenant or subtenant, one or more individuals who collectively hold a majority interest in the LLC, corporation, or partnership that owns it, an immediate family member of the owner or majority interest holder, or the sole beneficiary of a trust.

What goes in with the response?

The rules set out what the Department of Finance accepts: a most recent federal or state income tax return showing the address, or two of a driver's license, voter registration, and utility or similar bills. Family relationships take certificates or affidavits, the tenant path takes a lease plus the tenant's own residency documents, and entities and trusts take organizational documents plus an officer or trustee affidavit.

Holding the right documents and filing a complete file are not the same thing, and an incomplete one buys a follow-up request against a deadline that does not move. Each document has to show something specific, and the file goes together in a set order, both of which are laid out at assembling the response file.

If a surcharge still stands once the response is decided, it first appears on the property tax bill due January 1, 2027.