By Scott R. Axelrod
Staten Island Advance, N.Y.
(TNS)
New York City has begun mailing notices to property owners who may be subject to a proposed tax on second homes, a measure aimed at generating revenue from residents who maintain city properties while mainly living elsewhere.
Mayor Zohran Mamdani and Department of Finance Commissioner Richard Lee announced the notification process for the non-primary residence property surcharge.
The proposed tax would apply to certain one- to three-family homes, condominiums and co-ops where owners do not primarily reside.
City says surcharge will help fund services
The city developed the tax proposal in partnership with Gov. Kathy Hochul. Officials first announced the measure in April as part of efforts to address budget challenges without cutting services or increasing costs for working residents.
“When I came into office, I made clear that our city would need long-term solutions to our city’s long-term fiscal challenges,” Mamdani said. “On Tax Day earlier this year, I promised that we would tax the rich, and with our new pied-à-terre tax, that is exactly what we have done.”
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The mayor said revenue from the tax will fund parks, schools and libraries.
Officials outline resources for property owners
To help property owners navigate the new requirements, the Department of Finance launched a dedicated webpage at nyc.gov/npsurcharge with frequently asked questions, an eligibility tool and instructions for submitting documentation.
The administration allocated funding for 13 additional DOF positions to implement the program. An additional 11 staff positions at the Office of Administrative Tax Appeals will handle surcharge-related matters.
Lee said the administration is focused on fair and efficient implementation. “We have already taken the first steps in this process, including mailing initial notifications, launching a dedicated webpage and other resources to help property owners navigate the new requirements,” he said.
The city also trained customer service representatives and 311 operators to answer questions about the surcharge and appeals process.
Property owners can use a secure online account to upload supporting documents and track submissions, while a dedicated team will review inquiries and handle complex cases.
Photo caption: New York City Mayor Zohran Mamdani (NYC Mayor’s Office/YouTube)
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© 2026 Staten Island Advance, N.Y. Visit www.silive.com. Distributed by Tribune Content Agency LLC.
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