Got a NYC Pied-a-Terre Tax Notice? What to Do by October 13

What the letter actually says about you

DOF sent letters to owners of properties that may be subject to the surcharge. Its own example of an owner who gets a letter by mistake is a co-op or condo that receives the co-op or condo abatement but has no sufficient tax filing on record. A primary-residence owner in that position still has to respond by the deadline, with proof. Receiving a letter does not necessarily mean you will owe the surcharge.

Do not confuse the letter with the supplemental market value roll DOF published on July 24, 2026. The roll lists every 1-, 2- and 3-family home, every co-op and condo property, and each individual co-op unit in a building where at least one unit may be subject. DOF says plainly that being listed on the roll does not mean a property is subject to the surcharge, and that the vast majority of listed properties will not receive a letter.

Five steps to file

1. Find your PIN. The security PIN is printed on the letter. If you do not have it, DOF says to call 311 or use its contact form.
2. Pick the right form. DOF runs one application for residential homes and condos and one for co-op units. Both show October 13, 2026.
3. Gather the proof. For each occupant you name, DOF asks for the latest federal or state tax return or a driver’s license or DMV ID. The exemptions page lists the extra documents for tenants, family members and entities.
4. Submit by October 13, 2026. Do not wait for a court outcome.
5. Keep the confirmation. DOF reviews the response and sends a determination letter and an email saying whether the exemption is approved.

What changed in the deadline

The deadline had already moved three times: from August 21 and 24 to September 18 on August 1, to October 6 on August 26, and now to October 13, 2026. The DOF page, which I checked on October 9, reads that the deadline for submitting an exemption application is extended to October 13, 2026. It also says that if your application will not load, you should wait a few minutes and refresh, and that other technical problems go to DOF with your address, borough-block-lot number and a screenshot of the error.

Does the September 29 court ruling cancel the deadline?

A Richmond County judge ruled on September 29 that the city’s process violated owners’ due process rights, and the city appealed that night, which pauses the order through an automatic stay. DOF’s page still carries the October 13 deadline. Until DOF says otherwise in writing, treat October 13 as live. The case is laid out on the legal challenges page.

After you file, and when a bill could arrive

If the property is subject to the surcharge, the charges appear on the property tax bill due January 1, 2027. The homeowners’ lawyer in the lawsuit has said the city told the court it would not invoice the tax before November 15 or collect it before January 1. That is the lawyer’s account, not a DOF notice.

If DOF denies the application, you can apply to the NYC Tax Commission to appeal. If you also think DOF valued the property too high, the Commission handles value challenges, and it can take up residency in the same filing. The rate table is on the rates and deadlines page.

Questions people ask

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. 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.