Proskauer Rose·TAX

NYC Pied-à-Terre Tax Final Rules Set October Exemption Deadline

New York City's residential-property surcharge on non-primary residences is operational; practitioners must act before October 6, 2026 exemption deadline and January 5, 2027 testing date for the 2027–2028 fiscal year.

nyc-pied-a-terre-taxprimary-residence-exemptiontrust-owned-propertyreal-estate-taxnew-york-city
Read the original firm alert → Tuesday, September 1, 2026

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