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www.dglaw.com
06/08/2026
The Pied-à-Terre Tax: New York City’s Newly Enacted Tax on High-Value Non-Primary Residences
Owners of high-value New York City second homes may face a substantial new annual tax burden. New York's newly enacted "pied-à-terre tax" (the tax), effective July 1, 2026, imposes an annual surcharge on certain non-primary residences in New York Cit