Today, the New York City Department of Finance (“DOF”) extended the deadline to submit primary-residence exemption applications to October 13, 2026 from October 6, 2026. The extension was issued in light of a confusion about current litigation surrounding the pied-à-terre tax. As we noted in our prior alerts available HERE and HERE, the ongoing lawsuit in O’Brien v. City of New York has not invalidated the pied-à-terre tax.
Property owners who received a DOF surcharge notice should not assume the ongoing litigation against New York City eliminates the need to respond. As we noted in our alert on September 30, an owner should not rely solely on the decision by Justice Wayne M. Ozzi on September 29, 2026 as a reason to allow the deadline to pass. Our firm is continuing to submit primary-residence exemption applications.
Coopersmith & Coopersmith PLLC is also continuing to monitor the ongoing litigation and updates from the DOF and will provide further updates as new information becomes available.
The foregoing is not intended to be comprehensive nor constitute legal advice. If you would like to discuss your specific circumstances or would like more information, feel free to contact us at (212) 625-8505.