Your property will not be subject to the surcharge if it is the primary residence of any of the following:  

• The owner of the property
• A tenant or subtenant
• One or more individuals who collectively hold a majority interest in the LLC, corporation, or partnership that owns the property
• An immediate family member of the owner or majority interest holder
• The sole beneficiary of a trust

You must apply by the deadline printed on your notice. You will need the security code included in the notice and documents showing that the property is used as a primary residence.

To determine whether you may be eligible for an exemption from the surcharge, use the exemption eligibility guide available on the Department of Finance’s non-primary residence surcharge page.

The documents you must provide depend on who uses the property as a primary residence.

Primary Residence Documents

All owners applying for an exemption from the surcharge will be asked to provide the following for each occupant you identify as using the property as a primary residence:

• Most recently filed federal or state tax return

If a tax return is not available, you can provide any two of the following three items:

• Driver’s license or other DMV-issued identification
• Voter identification card
• Other proof showing that the property is your primary residence

Tenant Documents
If the property is the primary residence of a tenant or subtenant, you will be asked to provide the primary residence documents listed above, as well as:

• A copy of the current lease and one additional rental document, such as a utility bill, proof of rent payment, or renter’s insurance policy, OR
• A Tenant or Subtenant Affidavit and two additional rental documents

Immediate Family Member 

If the property is the primary residence of an immediate family member of the owner or majority interest holder, you will be asked to provide the primary residence documents listed above, as well documentation proving the family relationship. 

• Birth certificate
• Marriage certificate
• Immediate Family Member Affidavit Form

Business Entity

If the property is owned by a business entity (such as an LLC, corporation, trust, or partnership) and is used as a primary residence by a majority member, shareholder, or partner, you will be asked to provide the primary residence documents listed above.

In addition, you must provide: 

• Partnership agreement, trust agreement, LLC operating agreement, or articles of incorporation
• Majority Interest Affidavit Form

For property tax years 2026-27 and 2027-28, the surcharge will generally apply as follows: 

The estimated surcharge amount is printed on the notice you received from the Department of Finance. 

If you believe Department of Finance has incorrectly valued your property, you can file a challenge with the New York City Tax Commission. Visit www.nyc.gov/taxcommission for instructions and deadlines.

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.

If you choose to do so, you must also file a challenge to your property’s market value, and you will not be able to apply for an exemption from Department of Finance.

The Department of Finance will review your application and supporting documents and send you a determination.

If your application is denied, you may file an application with the New York City Tax Commission to appeal DOF’s determination. Visit the Tax Commission for instructions and deadlines.

If the property remains subject to the surcharge, the charge will appear on the property tax bill due January 1, 2027.

For a cooperative apartment, the surcharge will appear on the cooperative corporation’s property tax bill. The cooperative corporation is responsible for passing the charge on to the affected unit.

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