Amendment of Rule Relating to Surcharge on Certain Non-Primary Residences – Extension of Time to File and Expansion of Processes – Emergency Rule

Effective date: August 3, 2026

Printable Version of Adopted Rule Text
Immediate-Amendment-of-Rule-Relating-to-Surcharge-on-Certain-Non-Primary-Residences.pdf

Adopted rule summary:

Pursuant to the Emergency Procedures of Section 1043(i)(1) of the New York City Charter and the rulemaking authority granted to the New York City Department of Finance (“DOF”) by Charter sections 1043 and 1504, as well as the authority granted by Chapter 32 of Title 11 of the Administrative Code of the City of New York (as added by Part HH of Chapter 59 of the Laws of 2026), DOF adopts the following emergency rule relating extending the period and expanding the processes by which property owners may apply for an exemption from the surcharge on certain real properties that do not serve as a primary residences. This rule will take effect immediately