Non-primary residence surcharge filing extension and process expansion permanent rule

Rule status: Proposed

Agency: DOF

Comment by date: November 6, 2026

Printable Version of Proposed Rule Text
Extension-of-Time-to-File-and-Expansion-of-Processes-–-Permanent-Rule-Amendment-of-Rule-Relating-to-Surcharge-on-Certain-Non-Primary-Residences.pdf

The New York City Department of Finance (“DOF”) is proposing amendments to rules to extend the period and expand the processes by which property owners may appeal an initial determination relating to the surcharge on real property that does not serve as a primary residence. This rule is being proposed to make permanent the rule adopted on an emergency basis and published in the August 5, 2026 issue of the City Record.

Send comments by

Email: [email protected]
Fax: 1 (212) 748-6981
Mail: NYC Department of Finance, Legal Affairs Division, 375 Pearl Street Room/Floor: 30th Floor ; New York, New York 10038

Public Hearings

Attendees who need reasonable accommodation for a disability such as a sign language translation should contact the agency by calling 1 (212) 748-7124 or emailing [email protected] by November 3, 2026

Friday Nov 06 - 11:00am EDT

Date

November 6, 2026
11:00am - 12:00pm EDT

Connect Virtually

https://www.microsoft.com/en-us/microsoft-teams/join-a-meeting
DOF will hold a public hearing on the proposed rule. The public hearing will take place at 11:00 AM on November 6, 2026. The hearing will be conducted remotely through Microsoft Teams. To participate in the public hearing, enter the URL https://www.microsoft.com/en-us/microsoft-teams/join-a-meeting. If prompted to provide the meeting ID, please enter: 212 689 884 701 894; If prompted for a passcode, please enter the following: Gd6Ud6Td. You can also participate in the hearing via telephone by calling 646-893-7101. The Phone conference ID: 740 085 278#

Disability Accommodation

Comments close by November 6, 2026

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