Rule Relating to Surcharge on Certain Non-Primary Residences

Rule status: Proposed

Agency: DOF

Comment by date: July 9, 2026

Printable Version of Proposed Rule Text
Certified-Rules-Relating-to-Surcharge-on-Certain-Non-Primary-Residences.pdf

The New York City Department of Finance (“DOF”) is proposing to promulgate rules relating to the administration of a surcharge on certain real properties that do not serve as a primary residences.

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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) 748-7214 or emailing [email protected] by July 6, 2026

Thursday Jul 09 - 11:00am EDT

Date

July 9, 2026
11:00am - 12:00pm EDT

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https://www.microsoft.com/en-us/microsoft-teams/join-a-meeting
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: 282 996 296 447 563 ; If prompted for a passcode, please enter the following: v2tr6wT6. You can also participate in the hearing via telephone by calling 646-893-7101. The Phone conference ID: 894 579 507#

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Comments close by July 9, 2026

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Online comments: 6

S

Communism at its finest. This law will ensure that anyone with a second home here will be driven out of NYC if they have not already left. You are chasing your tax bases away.

Comment added June 10, 2026 12:31pm
Mohamed Fathelbab

As a real estate agent, I’m telling you all, this tax will not chase a single multimillionaire or billionaire away from the city. And the revenue that’ll come in will be of great benefit.

Comment added June 10, 2026 3:00pm
Adrian Jones

I support a surcharge on certain properties in NYC that do not serve as a primary residences. Too many expensive apartments are sitting empty in this city while many residents struggle to be able to afford rent and basic necessities.

Comment added June 10, 2026 3:18pm
Sheila Jamison

In favor of this surcharge proposal. We need to strengthen our communities by supporting the businesses and neighbors who actually live here.

Comment added June 10, 2026 3:34pm
Kikelomo Amusa-Shonubi

It is no secret that wealthy people often use purchasing a secondary (or tertiary) resident as a way to invest wealth. One of the many problems is that these apartments then sit empty when there is such a desperate need for housing. A surcharge on these residences could help to not only build true affordable housing in working class neighborhoods, but also help to strengthen our city’s social services at a time when drastic, damaging cuts are being made to the federal social safety net.

What has always made New York City a place to be is our amazing diversity in class, culture and race. We should be doing everything we can to protect and stregnthen our unique society so that ALL people who want to live here can choose to “Be a part of it, New York, New York.”

Comment added June 11, 2026 7:32am
Maureen Godwin

I am 100% in favor of this surcharge.

Comment added June 12, 2026 9:44am

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