What the practice files, and what else MGNY files?

The surcharge work

Qualification review

How the unit is owned and occupied decides everything that follows: individual, LLC, corporation, partnership, or trust, and who inside that structure uses the unit as a primary residence? That is what tells us which of the five criteria the property can stand on, or whether none of them fits. Each criterion is written out separately, entity-owned units and trust-held units included.

Evidence assembly

DOF accepts a most recent federal or state income tax return showing the address, or two of a driver's license, voter registration, and utility or similar bills. Family relationships take certificates or affidavits; the tenant path takes the lease plus the tenant's own residency documents; entities and trusts take organizational documents plus an officer or trustee affidavit.

Filing before the deadline

The response goes through the DOF portal at nyc.gov/npsurcharge, with documents uploaded and the unique security code from the notice. The deadline is September 18, 2026 for every property type, extended by DOF on August 1, 2026 from the printed August 21 and August 24 dates. Every date in the program, including the ones after this one, sits on one timeline.

Tax Commission coordination when the value is wrong

If the quarrel is with the value rather than the residency, that goes to the NYC Tax Commission on Form TC107, due March 1, 2027 for Class 2 and March 15, 2027 for Class 1, or 30 days after DOF's final determination, whichever is later. What the form asks for is worth reading before deciding the value is the real dispute?

The rest of the property tax desk

The surcharge is one line on a bill that has other lines. The same team files these year round, all of them described at MGNY property tax management.

• Annual Tax Appeals: MGNY represents 2,500+ properties in annual appeals filed at the Tax Commission and the Department of Finance.
• RPIE Filing: income and expense filing for NYC owners, including rent roll and the storefront registry.
• RPIE Penalty Removal: contesting RPIE penalties that were assessed incorrectly.
• ICAP Application: MGNY has been the most active filer of ICAP applications for hotels, medical facilities and other commercial developments.
• 421-a Application: tens of millions of dollars in 421-a benefits secured for new construction since 2008.

If the surcharge turns out not to reach a property, one of those usually still applies. Either way the call is the same: 212-343-1111, or the free property review at pied-a-terre.mgnyconsulting.com.