Rosenberg & Estis, P.C. Launches NYC Pied-à-Terre Tax Knowledge Center

New online resource provides property owners and real estate professionals with ongoing guidance and analysis as new surcharge takes effect 

NEW YORK, Oct. 19, 2026 – Rosenberg & Estis, P.C., one of New York City’s preeminent real estate law firms, today announced the launch of its NYC Pied-à-Terre Tax Knowledge Center, a centralized resource providing insights, guidance, and analysis on New York City’s new pied-à-terre property tax surcharge. 

The Knowledge Center draws on the firm’s extensive experience analyzing the surcharge and its potential implications for property owners. The resource features ongoing analysis by Member Benjamin M. Williams, who leads the firm’s Property Tax Department, and will be updated regularly as implementation of the law progresses and new legal, regulatory, and practical developments emerge. 

The launch follows the City’s latest extension of the exemption filing deadline, which came amid additional uncertainty created by a recent court ruling concerning implementation of the surcharge. The City’s exemption filing deadline was October 13, 2026. The original deadline of August 21, 2026, was previously extended to September 18, 2026, and then to October 6, 2026. 

On Sept. 29, New York State Supreme Court Judge Wayne M. Ozzi ruled that the New York City Department of Finance’s rollout was arbitrary, capricious, and unlawful, finding that the agency improperly shifted the burden to homeowners to establish that their properties were primary residences. The court ordered the City to cancel previously mailed notices, remove its existing supplemental roll, and make individualized initial determinations using available tax information before issuing new notices. The City filed a notice of appeal the same day and can continue implementing the tax until the appeals court rules on the dispute. 

The Sept. 29 ruling addresses the City’s implementation of the surcharge rather than the validity of the underlying law. The surcharge has raised significant questions for owners of certain high-value residential properties, including how the tax will be calculated and administered, which properties may be subject to the surcharge, and what considerations may be relevant to affected owners. Rosenberg & Estis, P.C. has been closely monitoring these developments and advising clients as the City moves forward with implementation.

The firm is also advising property owners who dispute the City’s market valuation, as well as owners whose self-filed exemption applications were denied by the Department of Finance and who are now seeking legal counsel regarding their options for challenging those determinations.  

“New York property owners are navigating an increasingly complex regulatory and tax environment and need access to clear, timely information to understand how new laws may affect their assets,” said Michael E. Lefkowitz, Managing Member of Rosenberg & Estis. “Our attorneys bring together deep experience across real estate, tax, litigation, and government regulation. The Knowledge Center draws on that expertise to provide owners with a practical resource for understanding the new surcharge and navigating its implications.” 

“The pied-à-terre surcharge is new, complex, and still evolving, making it particularly important for owners to have a reliable resource for following developments and understanding their potential impact,” said Benjamin M. Williams. “There are still important questions regarding how the surcharge will be implemented and administered. Our goal is to help owners stay informed and understand the practical implications of these developments as they unfold.” 

The NYC Pied-à-Terre Tax Knowledge Center builds on Rosenberg & Estis’ longstanding reputation as a leading New York City real estate law firm and its commitment to helping clients navigate the complexities of an ever-changing legal and regulatory environment. With attorneys specializing in the full spectrum of commercial real estate law, the firm advises owners, developers, investors, and other industry participants on matters ranging from transactions and litigation to property tax, land use and zoning, and regulatory compliance. 

The Knowledge Center extends that commitment to the new pied-à-terre surcharge, offering a dedicated resource to help property owners and real estate professionals understand evolving requirements, assess potential implications, and make informed decisions as New York’s regulatory landscape continues to change. 

To learn more, visit the NYC Pied-à-Terre Tax Knowledge Center.  

 

 

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