New York City pied-à-terre tax prompts appeals from longtime residents

The New York City Department of Finance has sent tax notices to a number of property owners indicating they owe a surcharge on secondary residences, a levy introduced this year to target high-value homes that are not primary residences. The tax applies to one- to three-family houses valued at $5 million or more and co-ops or condos valued at $1 million or more that are deemed unoccupied.

Recipients who believe they do not meet the criteria can appeal. Those contesting residency status must submit documentation within 30 days of the notice, while owners disputing property valuation must file an appeal with the City Tax Commission by March.

Several longtime New Yorkers, including a resident of a West 95th Street brownstone who received a $43,000 bill and an 81-year-old homeowner facing a $55,000 assessment, said they have lived in the city for decades and consider the property their primary home. They reported difficulties navigating the online appeals process and, in some cases, having to hire legal assistance to gather required proof of residency.

A department spokesperson said owners who received a notice are encouraged to inquire or appeal if they believe they qualify for an exemption and directed them to the agency’s website for guidance.

The city originally projected that about 31,000 taxpayers would be affected, but a review of publicly released data showed the list may include over 960,000 properties. Critics have described the enforcement approach as burdensome, while city officials maintain the surcharge is intended to fulfill a campaign promise to increase taxes on wealthy secondary-home owners.