NYC Pied-à-Terre Tax Knowledge Center
- New Department of Finance Guidance
- Regulatory Updates
- Filing deadlines and compliance reminders
- •NYC Finalizes Pied-à-Terre Tax Rules – Property Owners Should Check the July 25 Assessment Roll Addendum
- •NYC City Council Maintains Property Tax Late-Payment Interest Rates for FY2027
- •Pied-à-Terre Tax Trap: Bad Filings, Six-Year Audits, and 300% Penalties
- •NYC Pied-à-Terre Surcharge is Law: 3 Months to Prepare for the 1st Non-Primary Residence Notice
- •NYC Pied-à-Terre Tax Proposal Will Force a New Way to Value Co-ops and Condos
- •An Outside-NYC Pied-à-Terre Tax Bill May Preview Key Issues for a Future NYC Version
- •The Pied-à-Terre Tax Is Back: What the Bills Say, What Changed, and What Albany Still Has to Fix
City rescinds hundreds of pied-à-terre tax letters
Spectrum News NY1 | Dan Rivoli
Property tax lawyer Ben Williams said city officials could have requested that information earlier, as the city has now determined the homeowners who filed suit are exempt from the surcharge.
Thousands of Long Islanders could be subject to Mayor Mamdani's pied-à-terre tax, Newsday analysis says
Newsday | Matthew Chayes
“I have clients who have a house in the Hamptons, a house in Florida, and an apartment in the city,” said Benjamin M. Williams, a lawyer with the firm Rosenberg & Estis who has gotten the calls. He added: “Let’s say that they file their income tax return at the Hamptons house as their residence and their driver’s license and voter registration is at the Hamptons house, but they spend most of their nights at the apartment on Park Avenue, technically they are primary residents of New York City”
Trump Lacks Legal Power to Stop NYC Second Home Tax Rollout
Bloomberg Tax | Danielle Muoio Dunn
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Ben Williams, who leads the property tax department at Rosenberg & Estis, also said he doesn’t see an “obvious unilateral power” for Trump to stop the tax.
Policy Pro: Pied-à-terre tax hits legal limbo
The Real Deal | Caroline Spivack
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For the moment, not much, said Benjamin Williams, a tax lawyer at Rosenberg & Estis. “Our general message to clients is that this may just be a temporary blip, so for now we’re recommending they continue with business as usual,” said Williams.
Mamdani's pied-à-terre tax setback: Judge grants restraining order, NYC to appeal
Eyewitness News ABC7
Real estate attorney Benjamin Williams said many property owners believe they have been wrongly targeted as the city works to identify luxury second homes.
Questions persist after Gov. Hochul proposes tax on second homes in NYC worth more than $5M
Eyewitness News on ABC7 New York | N.J. Burkett
“State law requires the Department of Finance, for tax assessment purposes, to value co-ops and condos as if they were rentals,” said Ben Williams of Rosenberg & Estis.
NYC Extends Deadline For Pied-À-Terre Tax Exemptions
Law360 | Isaac Monterose
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On Tuesday, Rosenberg & Estis PC’s property tax department leader Benjamin M. Williams described the extension as “a welcome and necessary development,” telling Law360 that “many property owners were scrambling to determine whether they qualified for an exemption and how they could meet the original August 21 filing deadline. In fact, many owners still may not realize that the deadline has been extended to September 18.”
The Pied-à-Terre Tax Comes for One of the Most Iconic Towers on Billionaires' Row
The Wall Street Journal | Will Parker and James Fanelli
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For buildings such as 432 Park, officials could use city income tax records to help make residency determinations, said Benjamin Williams, an attorney at the real estate-focused Rosenberg & Estis law firm.
Confusion reigns over eligibility for Mayor Mamdani's pied-à-terre tax
Gothamist | Walter Wuthmann and Brigid Bergin
“We are being inundated with calls and emails from owners of co-op and condo apartments and townhouses who got the Department of Finance's notice,” said Ben Williams, who leads the property tax department at Rosenberg & Estis. “I don't know why they did it like this.”
How a Staten Island Lawsuit Is Challenging Mamdani's Second-Home Tax
The New York Times | Mihir Zaveri
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Still, the first tax bills do not go out until November, said Benjamin Williams, a tax lawyer at Rosenberg & Estis. A second round of bills would go out next spring, he said, meaning it is possible the city could resolve any issues and still collect the revenue it needs for this fiscal year.