Add The New York Post on Google Yes, I am a Manhattan homeowner and, yes, I live in the city full-time — and, yes, my condo is worth a fraction of what will be subject to Gov. Kathy Hochul and Mayor Zohran Mamdani’s pied-à-terre tax.
Still, with the city’s release last week of the list of properties potentially subject to the levy — documents that totaled hundreds of thousands of names and addresses, a good number of which aren’t even second homes — I decided to find out how complicated the city makes it to apply for an “exemption” to the “surcharge,” as they so euphemistically phrase it.
If you’re a homeowner who has to go through this, I’m sorry. You’re going to be tied up in a number of micro-managed directions spread across multiple websites that doesn’t answer many questions at all. It’s off-putting and exhausting to the point of making you want to give up. Maybe it’s time to start thinking about that move to Florida.
But I can only guess that’s precisely the point.
Among the questions: “Do you use this property as your primary residence?” and “Is the property owned by an LLC, partnership, or corporation and used as a primary residence by one or more individuals who collectively hold a majority interest, or the immediate family member of such individuals?” The middle two questions ask whether a renter uses this home as a primary residence, or if an immediate family member does.
For those who answer yes for that first question, the city — according to the eligibility guide on the “property surcharge” webpage — then requires submission of the most recently filed federal or state tax return to show proof of residence.
If there are no tax returns available, the site notes the owner will have to provide other proof of residence, such as a driver’s license.
For the burning questions, specifically whether the exemption is approved, the city provides no immediate indication as to how long it will take them to respond — or what the penalties are for not paying up.
If a respondent answers no to all four questions, meaning the city classifies the home as a pied-à-terre, the city then directs the site users to pay the tax on CityPay. Of course, it’s not all black and white. What if the home is in probate? What if a local is living in a nursing home? None of those options are available to click.
If you do seemingly owe the tax, don’t think it gets any easier to pay up.
Those who owe are led to two methods for paying property taxes — one password-protected, the other offering guest access.
However, the payment options don’t specify whether they’re for the pied-à-terre tax, which the city — on yet another website — says will be due by Jan. 1, 2027.
If you don’t have an account, the guest access page requires you to find your home using the “Borough Block Lot” tool or simply by putting in the address. The latter option is much easier, without the need of using yet another website to find the home’s block and lot numbers.
Since it all seemed like a general property tax payment search, I plugged in my address. Even though I pay my taxes quarterly and have for years, the CityPay site couldn’t locate my apartment’s records. So for those who must pay, how can they?
But here’s the headache for primary homeowning residents: more and more directions.
If there is an error in the filing with the city mistakenly valuing the property, the initial questionnaire site instructs the user to file a challenge with the city’s Tax Commission. Though that has an option at the top of the site for filing a surcharge appeal, it leads to yet another webpage whose directions are completely lost in bureaucratic word salad.
“Note that you can also ask the Tax Commission to review whether your property is exempt from the surcharge because it is used as a primary residence,” the instructions say. “If you choose to do so, you must also file a challenge to your property’s value, and you will not be eligible for an exemption from the Department of Finance.”
Back on the Department of Finance site, there are separate instructions for filing for an exemption. One option is for residential homes and condos, and the other is for co-ops. Click on “Begin Filing” for both, but you’ll have to create an account — with a username and a password — to proceed.
Exemption applications are due on Aug. 21 for residential homes — such as townhouses — and condos, and Aug. 24 for co-ops.
Even that may not be enough time to keep the list of websites and log-in portals organized.
