NYC Granted 5,200 Pied-à-Terre Tax Exemptions
New York City residents have until October 13 to apply for a tax exemption on their property status.
Updated on Oct. 10, 2026 in Taxes

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The New York City Department of Finance has approved 5,200 exemptions for the pied-à-terre tax out of 9,300 total applications. The city has extended the application deadline to October 13, 2026, for property owners seeking relief.
Why it matters
The extension follows a lawsuit filed by attorney Randy Mastro, providing property owners additional time to prove their primary residence status. This is critical for homeowners who received tax warnings, as the city has flagged 40% of notices for properties that are actually primary residences.
Out of 9,300 total exemption applications, 5,200 have been granted by the city, marking a 55% approval rate. This comes after 40% of tax warning notices were sent to properties functioning as primary residences.
The players
New York City Department of Finance
The local agency responsible for administering property tax collections, exemption processing, and auditing residential status.
Randy Mastro
An attorney who challenged the city regarding the pied-à-terre tax through legal action.
The details
Property owners apply for the exemption through the New York City Department of Finance to demonstrate their property status. The process verifies whether a home qualifies as a primary residence rather than a secondary pied-à-terre. These applications are essential for homeowners to avoid taxes incorrectly applied to their primary residences.
Timeline
October 6, 2026: Original deadline for exemption applications.
October 6, 2026: City reported current application statistics.
October 13, 2026: New deadline for exemption applications.
Money Landscape
The current application window represents a adjustment to the implementation of the New York City pied-à-terre tax. This follows a period of administrative scrutiny where many homeowners were incorrectly identified by city tax warnings.
Homeowners who received a tax warning should verify their primary residence status and submit their exemption request by October 13. If you have questions about your specific tax liability, consult with a qualified tax professional to discuss your filing options.
The takeaway
The city has successfully processed a majority of exemption requests, but 40% of warnings were sent to primary residences. Check your tax notices against the October 13 deadline to ensure your property is classified correctly.
What happens next
The extended deadline for all pied-à-terre tax exemption applications is October 13, 2026.
Further reading
For more information on managing your property filings, visit New York City Taxes.
Source note: This article includes information reported by Planetizen - Urban Planning News, Jobs, and Education.
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