---
title: "NYC Pied-à-Terre Tax Deadline Extended to September 18, 2026"
description: "The NYC pied-à-terre tax exemption deadline moved to September 18, 2026. Rates, the $1 million condo and co-op threshold, required documents, and the appeal trap to avoid."
url: "https://realestaterebatesnewyork.com/guides/nyc-pied-a-terre-tax-september-18-deadline"
source: "Real Estate Rebate Team"
---

Real Estate Rebate Team


Licensed Broker NY & NJ · License: 10491211335


## What actually changed on August 1


New York City moved the deadline for pied-à-terre tax exemption applications to **September 18, 2026**. Mayor Zohran Mamdani and Finance Commissioner Richard Lee announced the four-week extension on August 1, after a rollout that had a lot of owners reading their mail twice.

Two things are worth separating right away. The extension is real, and it covers everyone who received a “You may be subject to…” notice from the Department of Finance. The panic about the giant public list is a different matter.
- Roughly **17,000** owners received a letter. Per DOF, those are the only owners potentially subject to the surcharge right now.
- The supplemental market value roll published July 24 is far larger than that, and DOF says the vast majority of properties on it will not owe anything.
- Condominium and cooperative units can be caught at a DOF market value of **$1 million**, not $5 million. That is the detail most coverage skipped.
- If the surcharge applies, it appears on the property tax bill due **January 1, 2027**.


I have spent the past week on the phone about this with owners and with two co-op boards. Almost every question came down to one of those four points.


A condo or co-op unit reaches its first band at $1 million of DOF market value. A house does not reach its first band until $5 million.

This table can be scrolled horizontally.Non-primary residence surcharge rates by property type and DOF market value band, tax years 2026-27 and 2027-28.Property type
DOF market value
Surcharge rate(Highlighted column)
Example at the band floor
One-, two- and three-family homes
$5,000,000 or greater, less than $15,000,000
0.8%
$40,000 at $5M
One-, two- and three-family homes
$15,000,000 or greater, less than $25,000,000
1.05%
$157,500 at $15M
One-, two- and three-family homes
$25,000,000 or greater
1.3%
$325,000 at $25M
Condominium and cooperative units
$1,000,000 or greater, less than $3,000,000
4.0%
$40,000 at $1M
Condominium and cooperative units
$3,000,000 or greater, less than $5,000,000
5.25%
$157,500 at $3M
Condominium and cooperative units
$5,000,000 or greater
6.50%
$325,000 at $5M


Houses are charged 0.8% from $5 million, 1.05% from $15 million and 1.3% from $25 million. Condominium and cooperative units are charged 4.0% from $1 million, 5.25% from $3 million and 6.50% from $5 million.


## The $5 million number was only half the story


Most of the coverage in late July said the surcharge starts at $5 million. For a house that is right. For an apartment it is off by a factor of five.

DOF publishes two separate entry points. One-, two- and three-family homes come in at $5 million of DOF market value. Condominium and cooperative units come in at $1 million.

DOF explains the gap directly: state law requires co-ops and condos to be valued differently from houses, and a unit DOF values at $1 million is broadly comparable to a single-family home DOF values at $5 million.

That sounds abstract until you pull up your own Notice of Property Value. DOF values Class 2 property using an income approach based on comparable rental buildings, which usually lands well below what a unit would fetch on the open market. A condo asking $4 million can carry a DOF market value near $1.2 million. The surcharge is calculated on the $1.2 million, and that unit is over the threshold.

So the figure that decides this is the one sitting on your DOF record. Not the asking price, and not what the line of comparable sales in your building says.


- ### The $5 million figure in the headlines
$5,000,000Do not use this valueCorrect, but only for one-, two- and three-family homes.Do not apply this threshold to a condo or co-op.
- ### The threshold for condominium and cooperative units
$1,000,000Use this valueA unit is potentially subject once DOF values it at $1 million or more.This is the threshold that applies to an apartment.
- ### A unit DOF values at $1.2 million
$48,000 a yearResult4.0% applied to the entire $1.2 million DOF market value, not to the amount above $1 million.An estimate, not a determination that the unit owes the surcharge.

The $5 million threshold applies only to one-, two- and three-family homes and should not be used for an apartment. The threshold for condominium and cooperative units is $1 million of DOF market value. A unit DOF values at $1.2 million falls in the 4% band, which is about $48,000 a year.

Reading the house threshold and applying it to an apartment is the most common mistake in the current coverage.


Between $2.5 million and $3.0 million of DOF value, the value rises 20% and the annual surcharge rises 57.5%. That is the band change at work.


At $1.0 million of DOF market value the annual surcharge is $40,000. At $1.5 million it is $60,000. At $2.5 million it is $100,000. At $3.0 million it is $157,500. At $4.0 million it is $210,000. At $5.0 million it is $325,000.Detailed structured table for the chart: What the surcharge costs a condo or co-op at different DOF market valuesCategoryAnnual surcharge$1.0M DOF value$40,000$1.5M DOF value$60,000$2.5M DOF value$100,000$3.0M DOF value$157,500$4.0M DOF value$210,000$5.0M DOF value$325,000


## The band edges are cliffs, not slopes


The rate is flat. Whichever band your DOF market value lands in, that single rate applies to the entire value.

That produces some sharp edges. A co-op unit DOF values at $2,999,999 sits in the 4% band and faces about $120,000. One dollar higher, at $3,000,000, it moves to 5.25% and the figure becomes $157,500. The same cliff exists at $1 million, at $5 million for units, and at $15 million and $25 million for houses.

If your DOF value sits just above a band edge, that is a genuine reason to look at whether the value itself is defensible. Be aware that this is a Tax Commission question, and its deadline falls in March, not September. More on that below.

You can run your own number in our [NYC second-home tax calculator](https://realestaterebatesnewyork.com/calculators/nyc-second-home-tax-calculator), or read the longer [guide to the surcharge rules](https://realestaterebatesnewyork.com/guides/nyc-second-home-tax).


## Being on the roll is not the same as being on the list


DOF published a supplemental market value roll on July 24. It is broad by design. DOF says it includes all one-, two- and three-family homes, all co-op and condominium properties, and every individual co-op unit in any building where at least one unit may be subject to the surcharge.

Read that last clause again, because it explains most of the alarm. If a single apartment in your co-op is a candidate, every unit in the building appears on the roll.

DOF's own FAQ is blunt about what that means. The vast majority of properties on the roll will NOT be subject to the surcharge. Only the roughly 17,000 owners who received a letter are potentially affected.

The reverse holds too. If you appear on the roll and no letter arrived, DOF is not asking you for anything at the moment, and the Tax Commission says that if your listed value is below the applicable threshold you need not appeal.


What did you actually receive from the Department of Finance?
- ### A “You may be subject to…” surcharge notice
DOF wrote to you directly about this property.Review requiredA deadline is runningFile a surcharge exemption application if the property is a qualifying primary residence. The extended date is September 18, 2026, and the notice itself states the operative deadline.[DOF surcharge information page](https://www.nyc.gov/site/finance/property/non-primary-residence-surcharge.page)
- ### Nothing, but the property is on the July 24 roll
The unit or building appears on the supplemental market value roll and no letter arrived.InformationalNo DOF filing is required nowDOF says the vast majority of roll entries will not be subject to the surcharge, and the Tax Commission says no appeal is needed where the listed value is under the threshold.
- ### Nothing at all
No notice, and you have not found the property on the roll.InformationalWorth one check, not a filingConfirm the DOF market value and property classification on your own record so you are not surprised by next year's cycle.

Three pathways. If a DOF surcharge notice arrived, an exemption application is due by the deadline printed on the notice. If the property appears only on the supplemental roll with no notice, no DOF filing is required now. If neither applies, the situation is informational and worth confirming on the DOF record.

The letter is what creates a deadline. The roll on its own does not.


Ordinary co-op buildings ended up on the July 24 roll, because one candidate unit puts every unit in the building on the list. Photo: William Wachter, CC0.


## Why owners who live in their own apartment got a letter


This was the most upsetting version of the story, and DOF has now explained it.

The letters went to owners of properties DOF could not confirm as primary residences from its records. Not owners DOF had concluded were second-home owners. Owners whose file did not settle the question either way.

DOF gives one specific example. If your co-op or condo receives the co-op and condo abatement but DOF does not have a sufficient tax filing on record for the unit, the file cannot confirm primary residence, and the letter goes out.

That is a records problem, not an accusation. It is also fixable with the same paperwork you would file anyway. Receiving the notice does not mean you owe the surcharge, and DOF says so on its own page. It does mean you have to respond, because a screening letter that goes unanswered turns into a determination.


## What the extension gives you, and what it leaves untouched


The original deadlines were August 21 for homes and condos and August 24 for co-op units. Both are now September 18, 2026.

Mayor Mamdani called the surcharge “an important new tool to help our city collect the revenue we need,” and said the extra time is meant to give owners who received the letters the information they need to respond. Commissioner Lee's message was more practical: anyone who got a letter and thinks they may qualify should use the extra time, and his team is there to answer questions.

The city also widened its outreach. DOF says it is working directly with co-op and condominium boards, property managers and building representatives, running sessions at senior centers and other community spaces, and contacting affected owners directly where it has their details. If you sit on a board, that matters. Your managing agent is probably the fastest route to accurate information for your shareholders, and several buildings I deal with are already circulating it.

The extension does not touch the rates, the thresholds, or the January 5 test date. It also does not override your own letter. DOF still tells owners to respond by the deadline printed on the notice they received, so work from your notice rather than from a headline.


- 1July 24, 2026
### Supplemental market value roll published
A broad roll covering houses, condominium and cooperative properties, and every unit in any building with a candidate unit.
- 2August 1, 2026
### Deadline extension announced
The city gave owners four more weeks to file an exemption application after a confusing first round of notices.
- 3September 18, 2026Deadline
### DOF exemption application deadline
Applies to homes, condominiums and cooperative units. Check the date printed on your own notice, which DOF treats as the operative deadline.**When:** Extended from August 21 and August 24[Apply on the DOF surcharge page](https://www.nyc.gov/site/finance/property/non-primary-residence-surcharge.page)
- 4After reviewImportant
### DOF determination letter
DOF reviews the application and sends a letter and email stating whether the exemption was approved.
- 5January 1, 2027Deadline
### First bill including the surcharge is due
If the property is subject to the surcharge, the charge appears on that property tax bill.
- 6March 1, 2027Important
### Tax Commission deadline, Tax Class 2
Condominium and cooperative property. This is also the outer date for any market value challenge on Class 2 property.
- 7March 15, 2027Important
### Tax Commission deadline, Tax Class 1
One-, two- and three-family homes. Only one surcharge appeal may be filed with the Tax Commission for a given year.

Seven dates: the supplemental roll published July 24 2026, the deadline extension announced August 1 2026, the DOF exemption application deadline of September 18 2026, DOF determination letters after review, the first bill including the surcharge due January 1 2027, the Tax Commission deadline of March 1 2027 for Tax Class 2 property, and March 15 2027 for Tax Class 1 property.

Missing September 18 does not end the matter, but it moves you into a slower and narrower process.


## The appeal route that quietly closes the DOF door


Two agencies are involved and they are not interchangeable. DOF handles exemption applications. The Tax Commission handles appeals. Each has its own rules and its own deadlines.

Here is the part that catches people. If you ask the Tax Commission to decide whether your property is exempt as a primary residence, you must also file a challenge to your property's value at the same time, and you can no longer apply to DOF for the exemption. You have chosen a lane, and it is not the easy one.

Sequencing matters as well. Apply to DOF first and get denied, and you can still appeal that final determination to the Tax Commission by the applicable March deadline or within 30 days of the date on the final determination, whichever is later. A challenge to the market value itself still has to be filed by March 1, 2027 for Tax Class 2 or March 15, 2027 for Tax Class 1, no matter what is happening with the residency question. Only one surcharge appeal per year is allowed.

For most owners with a real primary residence, the simple route is the correct one. Apply to DOF by September 18 with clean documents. The Tax Commission route earns its complexity when you believe the DOF market value is wrong, not when you believe DOF has the wrong idea about who lives there.


What do you disagree with?
- ### DOF has the wrong idea about who lives there
The DOF market value looks reasonable. The primary-residence question is the issue.Potential exemptionApply to DOF by September 18The exemption application is the direct route, and it is the only one that can resolve the matter before the January 2027 bill.
- ### The DOF market value looks too high
Nobody uses the property as a primary residence, but the value that produced the surcharge looks wrong.Review requiredTax Commission, by the March deadlineFile a value challenge on form TC107 by March 1, 2027 for Tax Class 2 or March 15, 2027 for Tax Class 1. DOF market values are presumed correct, so the burden of proof sits with you.[Tax Commission surcharge appeal page](https://www.nyc.gov/site/taxcommission/forms/surcharge-appeal.page)
- ### Both the residency call and the value
You want the Tax Commission to look at the exemption question as well as the number.Potential exposurePossible, at a costYou must file the value challenge at the same time, and you give up the ability to apply to DOF for the exemption. Consider this carefully before choosing it.
- ### DOF already denied the application
You applied to DOF and received a final determination you disagree with.Review requiredAppeal the final determinationFile with the Tax Commission by the applicable March deadline or within 30 days of the date on the final determination, whichever is later.

Four pathways. A residency-only disagreement goes to DOF by September 18. A value-only disagreement goes to the Tax Commission by March 1 or March 15 2027. Disputing both at the Tax Commission requires a value challenge and forfeits the DOF application. A DOF denial can be appealed to the Tax Commission by the March deadline or within 30 days of the final determination, whichever is later.

Choosing the Tax Commission for a residency question also commits you to a value challenge and removes the DOF application.


## Documents to have ready before you open the application


DOF wants proof for every person you name as a primary resident. The core item is the most recently filed federal or state tax return showing the property as the home address. If you cannot produce one, DOF will accept any two of these three: a driver's license or other DMV-issued identification, a voter identification card, and other proof that the property is your primary residence.

After that it depends on who lives there.
- Tenant or subtenant. The current lease plus one more rental document, such as a utility bill, proof of rent payment or a renter's insurance policy. Without the lease, DOF accepts a tenant or subtenant affidavit plus two rental documents. The lease has to be a genuine arm's-length agreement with a term of at least a year.
- Immediate family member. The residence documents above, plus proof of the relationship: a birth certificate, a marriage certificate, or DOF's immediate family member affidavit. Immediate family means spouse, child, sibling, parent, grandparent or grandchild.
- LLC, corporation, partnership or trust. The residence documents above, plus the operating agreement, partnership agreement, trust agreement or articles of incorporation, and a majority interest affidavit.


Collect all of it before you open the form. There are two portals, one for houses and condos and one for co-op units, and the process goes much better when you are not hunting for a lease halfway through.


## What I would tell an owner this week


Read your letter, not the coverage. The address, the DOF market value and the deadline printed on that notice are the operative facts for your property.

Then answer one question honestly: who used the apartment as a primary residence on January 5, 2026. Not who owns it. Not who pays the maintenance. Who lived there. The rules turn on occupancy as of that date, and the surcharge is not prorated if the situation changed later in the year.

If the answer is you, or a tenant on a real one-year lease, or your parent or your child, file with DOF and file early. September 18 sounds comfortable in the first week of August. It will not feel that way after Labor Day, and DOF is fielding a lot of applications at once.

If the answer is nobody, then this has become a carrying-cost question and it belongs in your numbers now rather than in January. A co-op unit DOF values at $1.4 million carries $56,000 a year in surcharge on top of maintenance and existing property tax. For an apartment that gets used a few weekends a month, that changes the case for keeping it.

And if you are buying, ask for the DOF market value during due diligence. I have started treating it as a standard item alongside the building financials and the offering plan. A buyer who intends to use an apartment as a second home should know that number before signing, not in January 2027.


## Sources and methodology


This article was written by **[Régis Roumila](https://realestaterebatesnewyork.com/regis-roumila)**, a licensed real estate broker in New York and New Jersey and the founder of [Real Estate Rebate Team](https://realestaterebatesnewyork.com), with more than 25 years in the New York City market.


Every rate, threshold, deadline and document requirement above was taken from the City's own pages and checked against them on August 3, 2026. Where news coverage and the Department of Finance disagreed on the condominium and cooperative threshold, the DOF figure controls. News reports are cited only for context on the rollout.


**Primary sources**


- [NYC Department of Finance, non-primary residence property surcharge](https://www.nyc.gov/site/finance/property/non-primary-residence-surcharge.page), including the rate table, exemption criteria, required documents and FAQs

- [NYC Department of Finance, surcharge exemption eligibility guide](https://www.nyc.gov/site/finance/property/property-surcharge-eligiblity-tool.page)

- [Mayor's Office, deadline extension announcement, August 1, 2026](https://www.nyc.gov/mayors-office/news/2026/08/mayor-mamdani-and-commissioner-lee-extend-deadline-for-pied-a-te)

- [NYC Tax Commission, surcharge appeal information](https://www.nyc.gov/site/taxcommission/forms/surcharge-appeal.page)


**Application portals**


- [Exemption application, residential homes and condominiums](https://www.nyc.gov/assets/finance/jump/smartfile-nps.html)

- [Exemption application, cooperative units](https://www.nyc.gov/assets/finance/jump/smartfile-nps-coop.html)


**Related on this site**


- [NYC second-home tax guide: rates, exemptions and eligibility](https://realestaterebatesnewyork.com/guides/nyc-second-home-tax)

- [NYC second-home tax calculator](https://realestaterebatesnewyork.com/calculators/nyc-second-home-tax-calculator)


For help reviewing a surcharge notice, checking a DOF market value before you make an offer, or a buyer consultation, [contact Régis Roumila](https://realestaterebatesnewyork.com/contact).


_This article is general information about a new city surcharge and its filing process. It is not legal advice, tax advice, financial advice or an appraisal, and it does not determine whether any particular property owes the surcharge. Confirm the deadline printed on your own notice, and speak with a tax professional or attorney about your circumstances._


## Frequently Asked Questions
Has the NYC pied-à-terre tax deadline really been extended?+
Yes. On August 1, 2026 the Mayor's Office and the Department of Finance announced a four-week extension, moving the exemption application deadline to September 18, 2026 for houses, condominiums and cooperative units alike. The original dates were August 21 and August 24. DOF still asks owners to respond by the deadline printed on the notice they received, so check your own letter.

My apartment is worth well under $5 million. Why did I receive a letter?+
The $5 million threshold applies to one-, two- and three-family homes. Condominium and cooperative units are subject from a DOF market value of $1 million. DOF explains that state law requires co-ops and condos to be valued differently, and that a unit it values at $1 million is broadly comparable to a single-family home it values at $5 million. DOF market values for units are usually far below open-market prices, so the relevant figure is the one on your DOF record.

My building appears on the July 24 roll. Does that mean I owe the surcharge?+
No. DOF states that the vast majority of properties on the supplemental roll will not be subject to the surcharge, and that only the roughly 17,000 owners who received a letter are potentially affected. The roll includes every individual co-op unit in any building where at least one unit may be subject, which is why entire buildings appear on it.

I live in my apartment full time. Why did DOF write to me?+
The letters went to owners whose records did not confirm primary residence, not to owners DOF had concluded were second-home owners. DOF gives the example of a co-op or condo that receives the co-op and condo abatement without a sufficient tax filing on record. Receiving a letter does not mean you owe the surcharge, but it does need a response, because an unanswered screening letter becomes a determination.

Can I ask the Tax Commission to decide the primary-residence question instead?+
You can, with two consequences. You must also file a challenge to your property's value at the same time, and you can no longer apply to DOF for the exemption. For an owner with a genuine primary residence and no quarrel with the DOF value, the DOF application by September 18 is the simpler route.

What happens if I miss September 18?+
DOF will make a determination based on what it has. You can appeal a final determination to the Tax Commission by March 1, 2027 for Tax Class 2 property or March 15, 2027 for Tax Class 1, or within 30 days of the date on the final determination, whichever is later. Any challenge to the market value itself still has to be filed by those March dates, and only one surcharge appeal is allowed per year.

When would I actually have to pay?+
If the property is subject to the surcharge, the charge appears on the property tax bill due January 1, 2027. The surcharge sits on top of regular property tax and is not reduced by abatements, credits or other exemptions.


Private Advisory • Régis Roumila

## Have Questions Before You Buy?

Whether you are just starting your search or ready to make an offer, expert guidance is paramount. Connect directly with Regis for high-level guidance, custom market reports, or to discuss representative rebate strategies.
[Schedule a Consultation](https://realestaterebatesnewyork.com/cdn-cgi/l/email-protection#355c5b535a754750545918504641544150184750575441501b565a58)


Chat with us on WhatsApp

```json
{"@context":"https://schema.org","@type":"RealEstateAgent","@id":"https://realestaterebatesnewyork.com/#organization","name":"Real Estate Rebate Team","alternateName":"Real Estate Rebate NYC","url":"https://realestaterebatesnewyork.com","logo":"https://realestaterebatesnewyork.com/logo_black.png","image":"https://realestaterebatesnewyork.com/logo_black.png","description":"Real Estate Rebate Team is a licensed NYC residential brokerage helping buyers compare condos, co-ops, penthouses, townhouses, new developments, sponsor units, closing costs, mansion tax exposure, and potential buyer savings at closing.","email":"info@real-estate-rebate.com","telephone":"+1-315-514-0164","address":{"@type":"PostalAddress","streetAddress":"257 13th Street","addressLocality":"Brooklyn","addressRegion":"NY","postalCode":"11215","addressCountry":"US"},"geo":{"@type":"GeoCoordinates","latitude":40.6643,"longitude":-73.9904},"priceRange":"$$$","areaServed":{"@type":"City","name":"New York","@id":"https://en.wikipedia.org/wiki/New_York_City"},"sameAs":["https://www.facebook.com/profile.php?id=61550227271910","https://www.instagram.com/real_estate_rebate_team2023/","https://www.linkedin.com/in/real-estate-rebate-team-a8201526b/","https://x.com/Realrebate10011","https://www.tiktok.com/@realestaterebateteam"]}
{"@context":"https://schema.org","@graph":[{"@type":["Article","BlogPosting"],"@id":"https://realestaterebatesnewyork.com/guides/nyc-pied-a-terre-tax-september-18-deadline#article","headline":"NYC Pied-à-Terre Tax: The New September 18 Deadline, and the Threshold Most Coverage Got Wrong","isPartOf":{"@id":"https://realestaterebatesnewyork.com/guides/nyc-pied-a-terre-tax-september-18-deadline"},"mainEntityOfPage":{"@id":"https://realestaterebatesnewyork.com/guides/nyc-pied-a-terre-tax-september-18-deadline"},"author":{"@id":"https://realestaterebatesnewyork.com/#regis-roumila"},"publisher":{"@id":"https://realestaterebatesnewyork.com/#organization"},"inLanguage":"en-US","description":"The NYC pied-à-terre tax exemption deadline moved to September 18, 2026. Rates, the $1 million condo and co-op threshold, required documents, and the appeal trap to avoid.","datePublished":"2026-08-03T12:00:00-04:00","dateModified":"2026-08-03T12:00:00-04:00","articleSection":"Financial Strategy","image":[{"@id":"https://realestaterebatesnewyork.com/guides/nyc-pied-a-terre-tax-september-18-deadline#primaryimage"},{"@id":"https://realestaterebatesnewyork.com/guides/nyc-pied-a-terre-tax-september-18-deadline#primaryimage-16x9"},{"@id":"https://realestaterebatesnewyork.com/guides/nyc-pied-a-terre-tax-september-18-deadline#primaryimage-4x3"},{"@id":"https://realestaterebatesnewyork.com/guides/nyc-pied-a-terre-tax-september-18-deadline#primaryimage-1x1"}],"thumbnailUrl":"https://realestaterebatesnewyork-bucket.nyc3.cdn.digitaloceanspaces.com/f61799d3-b54a-4ebe-8ce1-7199cc57d5ac.jpg","keywords":["Financial Strategy","NYC Pied-à-Terre Tax"],"wordCount":3245},{"@type":"WebPage","@id":"https://realestaterebatesnewyork.com/guides/nyc-pied-a-terre-tax-september-18-deadline","url":"https://realestaterebatesnewyork.com/guides/nyc-pied-a-terre-tax-september-18-deadline","name":"NYC Pied-à-Terre Tax: The New September 18 Deadline, and the Threshold Most Coverage Got Wrong","isPartOf":{"@id":"https://realestaterebatesnewyork.com/#website"},"breadcrumb":{"@id":"https://realestaterebatesnewyork.com/guides/nyc-pied-a-terre-tax-september-18-deadline#breadcrumb"},"inLanguage":"en-US","description":"The NYC pied-à-terre tax exemption deadline moved to September 18, 2026. Rates, the $1 million condo and co-op threshold, required documents, and the appeal trap to avoid.","datePublished":"2026-08-03T12:00:00-04:00","dateModified":"2026-08-03T12:00:00-04:00","primaryImageOfPage":{"@id":"https://realestaterebatesnewyork.com/guides/nyc-pied-a-terre-tax-september-18-deadline#primaryimage"},"image":{"@id":"https://realestaterebatesnewyork.com/guides/nyc-pied-a-terre-tax-september-18-deadline#primaryimage"}},{"@type":"ImageObject","@id":"https://realestaterebatesnewyork.com/guides/nyc-pied-a-terre-tax-september-18-deadline#primaryimage","url":"https://realestaterebatesnewyork-bucket.nyc3.cdn.digitaloceanspaces.com/f61799d3-b54a-4ebe-8ce1-7199cc57d5ac.jpg","contentUrl":"https://realestaterebatesnewyork-bucket.nyc3.cdn.digitaloceanspaces.com/f61799d3-b54a-4ebe-8ce1-7199cc57d5ac.jpg","inLanguage":"en-US","width":1920,"height":1280,"caption":"Pre-war apartment buildings in Manhattan. Photo: William Wachter, CC0."},{"@type":"ImageObject","@id":"https://realestaterebatesnewyork.com/guides/nyc-pied-a-terre-tax-september-18-deadline#primaryimage-16x9","url":"https://realestaterebatesnewyork.com/api/directus-proxy/assets/f61799d3-b54a-4ebe-8ce1-7199cc57d5ac?width=1920\u0026height=1080\u0026fit=cover","contentUrl":"https://realestaterebatesnewyork.com/api/directus-proxy/assets/f61799d3-b54a-4ebe-8ce1-7199cc57d5ac?width=1920\u0026height=1080\u0026fit=cover","width":1920,"height":1080,"inLanguage":"en-US","caption":"Pre-war apartment buildings in Manhattan. Photo: William Wachter, CC0."},{"@type":"ImageObject","@id":"https://realestaterebatesnewyork.com/guides/nyc-pied-a-terre-tax-september-18-deadline#primaryimage-4x3","url":"https://realestaterebatesnewyork.com/api/directus-proxy/assets/f61799d3-b54a-4ebe-8ce1-7199cc57d5ac?width=1706\u0026height=1280\u0026fit=cover","contentUrl":"https://realestaterebatesnewyork.com/api/directus-proxy/assets/f61799d3-b54a-4ebe-8ce1-7199cc57d5ac?width=1706\u0026height=1280\u0026fit=cover","width":1706,"height":1280,"inLanguage":"en-US","caption":"Pre-war apartment buildings in Manhattan. Photo: William Wachter, CC0."},{"@type":"ImageObject","@id":"https://realestaterebatesnewyork.com/guides/nyc-pied-a-terre-tax-september-18-deadline#primaryimage-1x1","url":"https://realestaterebatesnewyork.com/api/directus-proxy/assets/f61799d3-b54a-4ebe-8ce1-7199cc57d5ac?width=1280\u0026height=1280\u0026fit=cover","contentUrl":"https://realestaterebatesnewyork.com/api/directus-proxy/assets/f61799d3-b54a-4ebe-8ce1-7199cc57d5ac?width=1280\u0026height=1280\u0026fit=cover","width":1280,"height":1280,"inLanguage":"en-US","caption":"Pre-war apartment buildings in Manhattan. Photo: William Wachter, CC0."},{"@type":"BreadcrumbList","@id":"https://realestaterebatesnewyork.com/guides/nyc-pied-a-terre-tax-september-18-deadline#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https://realestaterebatesnewyork.com/"},{"@type":"ListItem","position":2,"name":"Insights \u0026 Guides","item":"https://realestaterebatesnewyork.com/guides"},{"@type":"ListItem","position":3,"name":"NYC Pied-à-Terre Tax: The New September 18 Deadline, and the Threshold Most Coverage Got Wrong","item":"https://realestaterebatesnewyork.com/guides/nyc-pied-a-terre-tax-september-18-deadline"}]},{"@type":"WebSite","@id":"https://realestaterebatesnewyork.com/#website","url":"https://realestaterebatesnewyork.com/","name":"Real Estate Rebate Team","description":"Real Estate Rebate Team is a licensed NYC residential brokerage helping buyers compare condos, co-ops, penthouses, townhouses, new developments, sponsor units, closing costs, mansion tax exposure, and potential buyer savings at closing.","publisher":{"@id":"https://realestaterebatesnewyork.com/#organization"},"inLanguage":"en-US"},{"@type":"Organization","@id":"https://realestaterebatesnewyork.com/#organization","name":"Real Estate Rebate Team","alternateName":"Real Estate Rebate NYC","url":"https://realestaterebatesnewyork.com","description":"Real Estate Rebate Team is a licensed NYC residential brokerage helping buyers compare condos, co-ops, penthouses, townhouses, new developments, sponsor units, closing costs, mansion tax exposure, and potential buyer savings at closing.","logo":{"@type":"ImageObject","@id":"https://realestaterebatesnewyork.com/#logo","url":"https://realestaterebatesnewyork.com/logo_black.png","contentUrl":"https://realestaterebatesnewyork.com/logo_black.png","caption":"Real Estate Rebate Team","inLanguage":"en-US"},"image":{"@id":"https://realestaterebatesnewyork.com/#logo"},"sameAs":["https://www.facebook.com/profile.php?id=61550227271910","https://www.instagram.com/real_estate_rebate_team2023/","https://www.linkedin.com/in/real-estate-rebate-team-a8201526b/","https://x.com/Realrebate10011","https://www.tiktok.com/@realestaterebateteam"]},{"@type":"Person","@id":"https://realestaterebatesnewyork.com/#regis-roumila","name":"Régis Roumila","url":"https://realestaterebatesnewyork.com/regis-roumila","jobTitle":"Licensed Real Estate Broker","worksFor":{"@id":"https://realestaterebatesnewyork.com/#organization"}}]}
```