We use cookies to enhance your experience. Preferences
New York now levies an annual surcharge on non-primary residences. Here is what the Department of Finance's own roll says about yours.
Every residence in the five boroughs carries a Department of Finance market value. Enter an address to see the figure on the roll, and what Article 30-C asks of an owner whose home is not primary.
Try 220 Central Park South, or 26 Cliff Street.
An estimate from the public roll is a starting point. Certification, documentation, and — where the value warrants it — a Tax Commission appeal are matters for counsel. Tell us where the residence stands.
Enacted in May 2026 as Article 30-C of the Tax Law. Effective July 1, 2026. It sunsets on June 30, 2031.
From July 1, 2026 through June 30, 2028, the surcharge is calculated on the Department of Finance market value, at marginal rates that differ by class. Only the portion of value within each band carries that band's rate.
A residence occupied by its owner or the owner's immediate family, or let on an arm's-length lease of one year or longer. Occupancy is ordinarily proved by the address on a New York State resident income tax return, or by a STAR benefit on the property.
Owners certify the status of the residence. Certifying negligently or in bad faith carries penalties of up to fifty percent of the tax, which is reason enough to have the position documented before it is filed.
The surcharge has no appeal route of its own. What can be contested is the value it is calculated from, and that is heard by the New York City Tax Commission.
From July 2028 through June 2031, valuation moves from the Finance roll to a comparable-sales method, under a single $5 million threshold across classes. Residences well below the Phase One thresholds today can be reached under Phase Two.
Across the Department of Finance roll, 18,632 residences meet the Phase One thresholds.
Certification of primary or non-primary status, the documentation that supports it, and appeals of the underlying value before the New York City Tax Commission.
Request a reviewStewardship of a residence while its owner is elsewhere — inspections, vendors, and a considered record of the property in their absence.
Residence WatchFor owners weighing where a primary residence should sit, we advise across both New York and South Florida rather than from one side of the question.
Speak with usEstimates derive from public Department of Finance records and are general information, not tax or legal advice. Consult your own advisors.