How to read the July 22 surcharge notice?

Notices went out the week of July 22, 2026, dated July 22, and the Mayor's office announced the mailing. Owners have been forwarding them to us since. Here is what to look at.

The red box, and the date in it

The header reads: Non-primary residence property surcharge: Respond by August 21, 2026. That was the printed date for homes and condos on this mailing; cooperative units printed August 24, 2026. Updated August 2, 2026: the printed dates are superseded. On August 1, 2026 DOF extended the application deadline to September 18, 2026 for everyone who received a notice, one date for every property type. September 18 is the deadline to work to.

The security code

Each notice carries a unique security code. The response and the document upload run through the DOF portal at nyc.gov/npsurcharge, and that code is how the portal ties an owner to the right parcel. Losing the notice is a real problem, not a paperwork inconvenience.

The fiscal year 2027 market value

The surcharge is figured on DOF's market value for fiscal year 2027, which runs July 1, 2026 through June 30, 2027. That figure is DOF's valuation, not a sale price and not an appraisal an owner commissioned, and how DOF arrives at it is why a $1 million DOF value is not a $1 million apartment. What that value produces as a surcharge is a rate ladder applied to the whole value, not to the part above the threshold?

What receiving it means?

It means DOF's records do not show a qualifying primary resident. It does not mean the property is not somebody's primary residence, and it does not mean the surcharge is owed. Status is judged as of the taxable status date, January 5 of the preceding fiscal year, which for the 2026-27 tax year is January 5, 2026, months before the law was enacted. Nobody arranged their January around a statute signed in May.