Milton Coste

Licensed Real Estate Associate Broker

(917) 416-7433

NYC Pied-a-Terre Tax Open Data

Building-level exposure and neighborhood-level house totals from the Department of Finance’s July 24, 2026 roll, as CSV files with checksums.

Updated October 9, 2026

Two files, built from the NYC Department of Finance supplemental market value roll of July 24, 2026. Both are free to use with attribution. I built these from the same math: I run this math on every second-home purchase I price, and the band a unit sits in matters more than the sale price.

Buildings

One row per condo or co-op building with at least one unit at or over $1,000,000: borough, address, ZIP, neighborhood, type, units on the roll, units over the line, top and median DOF value, Phase 1 annual exposure, page URL.

buildings-2026-07-roll-v1.csv · 2,502 rows · 415 KB

SHA-256: bd594133308b8d35084a548eaead1e077b5e3d91cac0407abd13f1443afef482

Columns: borough, address, zip, neighborhood, neighborhood_slug, type, units_on_roll, units_over_threshold, top_dof_value, median_dof_value, phase1_exposure_annual, page_url

Houses by neighborhood

Aggregates only, one row per neighborhood: one- to three-family houses on the roll, houses at or over $5,000,000, their median DOF value and Phase 1 annual exposure. No address-level house data.

houses-by-neighborhood-2026-07-roll-v1.csv · 121 rows · 6 KB

SHA-256: 2a486f66d2732f9c59372295ea62107233934895e65364c55d76869e9c3a03f1

Columns: borough, neighborhood, neighborhood_slug, houses_on_roll, houses_over_threshold, median_dof_value_over_threshold, phase1_exposure_annual

How the files are built

Each unit’s DOF market value is tested against the Phase 1 line ($1,000,000 for condos and co-ops, $5,000,000 for houses), and the band rate is applied to the full value. Exposure sums that flat surcharge across every record at or over the line, as if none were a primary residence, so it is a ceiling and not a forecast of bills. Buildings are placed in neighborhoods by geocoding their address with NYC GeoSearch; houses are grouped by ZIP code into the nearest neighborhood. The owner column in the DOF file is discarded on read and never stored. Full rules on the methodology page.

Citation and license

Free to use, share and adapt with attribution. Cite as: Milton Coste, Licensed Real Estate Associate Broker, Keller Williams NYC, “NYC Pied-a-Terre Tax Open Data,” miltoncoste.com/pied-a-terre-tax/data, from the NYC DOF supplemental market value roll of July 24, 2026. Checksums let you confirm a copy matches the published file.

Found a figure that does not match the DOF roll? Email milton@miltoncoste.com with the address and I will check it against the source file.

Ready to see your own number?

The lookup is free and shows the figure on screen first. If you want to talk through keeping, leasing or selling, call or message me.

Milton Coste | Licensed Real Estate Associate Broker | Keller Williams NYC | 917.416.7433

More on the NYC pied-a-terre tax

This page is educational and is not legal or tax advice. Rates, thresholds and dates come from NY Tax Law Article 30-C (text of the statute) and the NYC Department of Finance (non-primary residence surcharge page), checked October 9, 2026. Values come from the DOF supplemental market value roll of July 24, 2026 (DOF property assessments). A value on the roll shows exposure, not liability: the roll carries no occupancy information, and DOF says appearing on it does not mean a property is subject to the surcharge. Confirm your own situation with a New York attorney or your accountant. Milton Coste, Licensed Real Estate Associate Broker, Keller Williams NYC, 360 Madison Avenue, 9th Floor, New York, NY 10017.

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