Exciting new series on “Voice, Body and Movement for Lawyers – How to connect with the jury and find Justice Through Dramatic Technique!”
Click here to find out moreNew York City’s new Non-Primary Residence Property Surcharge—commonly known as the pied-à-terre tax—can impose substantial annual property-tax liability on certain high-value one- to three-family homes, condominium units, and cooperative apartments. Whether the surcharge applies depends not only on how the property is used, but also on its Department of Finance market value, ownership structure, occupants, and the available evidence of primary residence. Consequently, even a home occupied full-time may face exposure when it is held in a trust or business entity, occupied by a family member or tenant, undergoing construction, or affected by a recent ownership change.
This program will provide attorneys with a practical guide to the governing statutes, DOF rules, and administrative procedures. It will address covered properties, surcharge calculation and valuation, primary-residence claims and exclusions, DOF verification filings, administrative and judicial review, billing and penalty exposure, and current litigation—including O’Brien and any subsequent challenges to the City’s implementation of the surcharge.
Learning Objectives
Upon completion of the program, participants will be able to:
