In a recent development, New York City’s Finance Commissioner delivered a memo about the pied-à-terre tax that he could not present in person due to ongoing litigation. The memo specifies that the supplemental roll does not automatically create tax liabilities for property owners. To evade the surcharge, homeowners are encouraged to provide evidence of their primary residency. Notably, the deadline for lodging appeals has been broadened until September 18, 2026.
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