The Letter Came. Here's Your Playbook.

The city's letter doesn't care that you think of the place as "the family apartment" or "our winter base." It says the Department of Finance has classified your property as a non-primary residence over the surcharge threshold, and it starts a clock: 30 days to respond, with exemption applications due September 18, 2026 for houses and condos and September 18, 2026 for co-ops — and whatever date is printed on your letter overrides everything you read online, including this page. All notices mail by August 30, 2026. Second-home owners fall into three groups here, and the right response is different for each.

Group 1"But I DO live there"

Maybe you split the year and the city guessed wrong; maybe your license still shows the old address. If the home genuinely is your primary residence — more than half the year — DOF's final rules tell you exactly what proof works: your most recent state or federal tax return showing the address, or two documents such as a New York State driver's license or non-driver ID and a voter registration card. File within your letter's 30-day window. Snowbirds should take this seriously before responding: claiming NYC primary residence has state income-tax consequences that dwarf this surcharge — if your tax life is built around Florida residency, talk to your CPA before you argue New York occupancy to save the surcharge.

Group 2"Someone I love lives there"

A unit occupied more than half the year by an immediate family member — spouse, child, sibling, parent, grandparent, grandchild — as their primary residence is exempt, but the exemption is claimed, not assumed. Document the family member's occupancy the same way you would your own (their return, license, or voter card at the address) and file by your letter's deadline.

Group 3"It really is our second place"

Then the letter is doing what it was designed to do, and your move is math, not paperwork. Three legal paths end the surcharge: a bona fide 12-month arm's-length lease to someone who makes it their primary residence, family occupancy as above, or a sale. Renting usually wins on numbers — you swap a five- or six-figure annual charge for rental income at record Manhattan rents — but it costs you the keys for a full year. The honest comparison, with your unit's real figures, is on the keep-rent-sell page, and our free review runs it for your specific unit.

What not to do

• Don't ignore it. An unanswered notice becomes a surcharge billed as assessed, collected like property tax — interest, then liens.
• Don't get clever with paperwork. DOF's rules penalize false residency documentation at 50% of the surcharge, and misleading value submissions at up to 300% of the understatement (capped at 50% of the surcharge).
• Don't assume the letter's number is right, either. The value being tested is DOF's market value — for co-ops, a fractional-share allocation that surprises people. The roll stays open to correction through December 2026. Step one of any response is knowing the official number: we pull it free.
• Don't let mail forwarding decide this for you. Notices go to the address DOF has — sometimes the second home itself, while you're away. The 30-day clock may run regardless. Have someone check the mailbox.

Questions owners ask

I got a non-primary residence notice for my second home — what are my deadlines?

Two dates matter: DOF's exemption-application deadline of September 18, 2026 for all property types, and the 30-day rebuttal window that runs from your notice if you're claiming the home is actually a primary residence. All notices mail by August 30, 2026.

Should a snowbird claim NYC primary residence to avoid the surcharge?

Only after talking to a CPA. Claiming NYC primary residence can expose worldwide income to New York State and City income tax — often far more costly than the surcharge itself. For most genuine snowbirds the better answers are the 12-month lease exemption, family occupancy, or simply paying while under the threshold.

What happens if I ignore the DOF second-home notice?

The surcharge is billed as assessed and collected like ordinary property tax: interest accrues and lien enforcement follows. False documentation carries a penalty of 50% of the surcharge; misleading valuation submissions up to 300% of the understatement, capped at 50% of the surcharge.

Disclaimer. Educational information from Conquest, a licensed New York real estate brokerage — not legal, tax, or accounting advice. Deadlines and figures reflect DOF's published rules and roll as of the date above. Residency has consequences beyond this surcharge — talk to your CPA before changing where you "live."