NYC Non-Primary Residence Property Surcharge
StatusTemporaryProperty-tax years 2026–27 and 2027–28 under the approved V1 source.
Quick answer
New York City has a temporary property-tax surcharge for certain high-value residential properties that are not used as a qualifying primary residence. Whether it applies depends on the property's classification, value, ownership/use facts, and the applicable property-tax year.
The distinction
OWNING A NYC HOME ≠ USING IT AS A PRIMARY RESIDENCE — AND TEMPORARY RULE ≠ PERMANENT TAX STRUCTURE
What can change the answer?
- Property classification.
- Property value under the applicable rule.
- Primary-residence status.
- Owner/occupancy facts.
- Applicable property-tax year.
- Exclusions or exceptions contained in the governing rule.
Related NYC tax questions
Official source
The rule being applied
A temporary New York City property-tax surcharge applies to certain high-value residential properties that are not used as a qualifying primary residence, determined by the property's classification, value, and ownership/use facts for the applicable property-tax year.
Jurisdiction: New York City property-tax law / NYC Department of Finance administration · Property-tax years 2026–27 and 2027–28 under the approved V1 source.
Where this becomes a professional question
Keeping a NYC property after moving can create more than a residency question. The property's own tax treatment may also depend on whether it remains a primary residence.
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