- Phase One vs. Phase Two rate tables — why co-ops and condos face a $1M threshold and up to 6.5% today, and what changes July 2028.
- The four exemption pathways — owner/family occupancy, qualifying 12-month leases, LLC and trust look-through rules.
- The filing process, step by step — your DOF notice, PIN, the nyc.gov/npsurcharge portal, and what happens after you file.
- The documentation checklist — the exact primary and secondary documents for every occupant category.
- Deadlines and penalties — October 6, 2026, the 30-day appeal window, and the 50% inaccuracy penalty.