Surcharge on Property That Does Not Serve as a Primary Residence

NYC Admin. Code tit. 11, ch. 32

in effect

NYC Admin. Code § 11-3201 Definitions.

§ 11-3201 Definitions. As used in this chapter, the following terms have the following meanings: Class one property. The term "class one property" means class one, as such class of property is defined in section eighteen hundred two of the real property tax law, other than such property described in subparagraph (c) of such definition. Class two property. The term "class two property" means class two, as such class of property is defined in section eighteen hundred two of the real property tax law. Commissioner. The term "commissioner" means the commissioner of the department of finance. Covered owner. The term "covered owner" means: (i) an owner or owners of real property classified as class one property; (ii) a tenant-stockholder of a cooperative corporation whose interest in a portion of real property held by such corporation is represented by shares of stock in such corporation; (iii) an owner or owners of a residential condominium dwelling unit; (iv) where real property classified as class one or a residential condominium dwelling unit is held, or shares of stock in a cooperative corporation are held, in trust, a beneficial owner of such trust, provided that such beneficial owner or owners are the sole beneficiaries of such trust; or (v) where real property classified as class one or a residential condominium dwelling unit is held, or shares of stock in a cooperative corporation are held, by a partnership, corporation or limited liability company, a partner or partners, shareholder or shareholders or member or members of such partnership, corporation, or limited liability company, respectively, provided that such partner or partners, shareholder or shareholders, or member or members hold a majority interest in such partnership, corporation or limited liability company respectively. Covered property. The term "covered property" means real property, other than excluded property, classified as: (i) class one property, other than vacant land; (ii) class two property that is a residential cooperative property in which at least one residential cooperative dwelling unit: (A) has a phase one market value equal to or greater than one million dollars or phase two market value equal to or greater than five million dollars; and (B) is not a primary residence; and (iii) class two property that is a residential condominium dwelling unit. Department. The term "department" means the department of finance. Excluded property. The term "excluded property" means a class one or class two property: (i) for which a temporary or permanent certificate of occupancy is required and has not yet been issued; or (ii) a residential condominium dwelling unit or residential cooperative dwelling unit that is subject to an offering plan required by section three hundred fifty-two-e of the general business law and such unit has not been sold, or an economic interest in such unit has not been transferred, by the person, partnership, corporation, company, trust or association who has filed such plan. Imputed cooperative phase one market value. The term "imputed cooperative phase one market value" means the market value of a residential cooperative dwelling unit in a residential cooperative property, calculated as the product of: (i) the market value of such residential cooperative property as determined by the department pursuant to chapter fifty-eight of the New York city charter for the fiscal year in which the surcharge described in this chapter is imposed; and (ii) the quotient of (A) the shares of stock in such cooperative corporation representing an interest in such residential cooperative dwelling unit; divided by (B) the total shares of stock in such cooperative corporation. Notice of surcharge. The term "notice of surcharge" means a notice issued by the department to an owner indicating that a covered property, or, in the case of a residential cooperative property, a residential cooperative dwelling unit, is, or may be, subject to the surcharge imposed by this chapter, which includes the phase one market value or phase two market value, as applicable, of such covered property or residential cooperative dwelling unit as determined by the department, and a determination by the department that such covered property or residential cooperative dwelling unit is not a primary residence. Owner. The term "owner" means: (i) an owner or owners of real property classified as class one property; (ii) a tenant-stockholder of a cooperative corporation whose interest in a portion of real property held by such corporation is represented by shares of stock in such corporation, or such corporation; or (iii) an owner or owners of a residential condominium dwelling unit. Phase one market value. The term "phase one market value" means: (i) for a class one property, the market value of a covered property as determined by the department pursuant to chapter fifty-eight of the New York city charter for the fiscal year in which the surcharge described by this chapter is imposed; and (ii) for a class two property that is a residential condominium dwelling unit, the market value of such residential condominium dwelling unit as determined by the department pursuant to chapter fifty-eight of the New York city charter for the fiscal year in which the surcharge described by this chapter is imposed; and (iii) for a class two property that is a residential cooperative property, the imputed cooperative phase one market value of any residential cooperative dwelling in such residential cooperative property. Phase two market value. The term "phase two market value" means: (i) for a class one property, the market value of a covered property as determined by the department pursuant to chapter fifty-eight of the New York city charter for the fiscal year in which the surcharge described in this chapter is imposed; (ii) for a class two property that is a residential condominium dwelling unit, the market value of such residential condominium dwelling unit as determined by the department pursuant to chapter fifty-eight of the New York city charter for the fiscal year in which the surcharge described in this chapter is imposed, provided that such market value shall be determined using a method that considers sales of comparable residential condominium dwelling units or comparable residential cooperative dwelling units without regard to the restrictions described in section five hundred eighty-one of the real property tax law or section three hundred thirty-nine-y of the real property law; and (iii) for a class two property that is a residential cooperative property, the market value of any residential cooperative dwelling unit in such residential cooperative property, as determined by the department pursuant to chapter fifty-eight of the New York city charter for the fiscal year in which the surcharge described in this chapter is imposed, provided that such market value shall be determined using a method that considers sales of comparable residential cooperative dwelling units or comparable residential condominium dwelling units without regard to the restrictions found in section five hundred eighty-one of the real property tax law. Primary residence. The term "primary residence" means the use of a covered property, or, in the case of a residential cooperative property, a residential cooperative dwelling unit, as of the taxable status date immediately preceding the fiscal year in which the surcharge described by this chapter is imposed, as a primary residence of (i) one or more of the covered owners, or an immediate family member of one or more of the covered owners, provided such covered owners are natural persons; or (ii) one or more lessees, and any sub-lessees to which a lessee has sublet the covered property or residential cooperative dwelling unit pursuant to subdivision two of section two hundred twenty-six-b of the real property law, provided any such lessee or sub-lessee is a natural person occupying such covered property or residential cooperative dwelling unit pursuant to a bona fide lease agreement negotiated in an arms-length transaction with a term of not less than one year. For purposes of this chapter, the phrase "immediate family member" means a spouse, child, sibling, parent, grandparent, or grandchild. Residential condominium dwelling unit. The term "residential condominium dwelling unit" means a unit, as defined in section three hundred thirty-nine-y of the real property law, held in a condominium form of ownership and used as residential real property, other than: (i) such a unit that is residential cooperative property; or (ii) such a unit that includes more than three dwelling units and all such dwelling units are held by the same owner, except where the department determines that a unit has been divided into more than three units to avoid application of the surcharge. Residential cooperative dwelling unit. The term "residential cooperative dwelling unit" means a dwelling unit in real property held by a cooperative corporation where an owner is a tenant-stockholder of such cooperative corporation and such dwelling unit is used as residential real property. Residential cooperative property. The term "residential cooperative property" means real property owned or leased by a cooperative corporation and that contains one or more residential cooperative dwelling units. Surcharge. The term "surcharge" means the surcharge imposed pursuant to section 11-3202 of this chapter. Taxable status date. The term "taxable status date" has the meaning set forth in section fifteen hundred seven of the New York city charter. (2026 N.Y. Laws Ch. 59, 5/28/2026, eff. 5/28/2026)

NYC Admin. Code § 11-3202 Imposition of surcharge.

§ 11-3202 Imposition of surcharge. In accordance with article thirty-C of the tax law, in addition to any other tax or assessment imposed by this chapter or other law, and notwithstanding section three hundred five of the real property tax law, a surcharge is hereby imposed on a covered property or, in the case of a covered property that is a residential cooperative property, a residential cooperative dwelling unit, that is not a primary residence, provided that (a) for fiscal years beginning on or after July first, two thousand twenty-six, and before July first, two thousand twenty-eight, the phase one market value of such covered property that is in class one is equal to or greater than five million dollars, the phase one market value of such covered property that is a residential condominium dwelling unit is equal to or greater than one million dollars, or, in the case of a covered property that is a residential cooperative property, the phase one market value of a residential cooperative dwelling unit within such residential cooperative property is equal to or greater than one million dollars, and (b) for fiscal years beginning on or after July first, two thousand twenty-eight, the phase two market value of such covered property or, in the case of a covered property that is a residential cooperative property, such residential cooperative dwelling unit, is equal to or greater than five million dollars. (2026 N.Y. Laws Ch. 59, 5/28/2026, eff. 5/28/2026)

NYC Admin. Code § 11-3203 Primary residence.

§ 11-3203 Primary residence. (a) Determination of primary residency. (1) The department shall make, on an annual basis, an initial determination that a covered property, or, in the case of a covered property that is a residential cooperative property, a residential cooperative dwelling unit, that has a market value amount equal to or greater than the applicable phase one or phase two market value threshold established in section 11-3202 of this chapter, is not a primary residence. The department shall make a determination of primary residence based on factors identified by rules of the department, including but not limited to whether such covered property or residential cooperative dwelling unit was occupied in aggregate for a majority of days during a calendar year by a covered owner of such covered property or residential cooperative dwelling unit. The department shall make such initial determination based on information available to such department. (2) The department shall provide notice to the owner of a covered property, or, in the case of a covered property that is a residential cooperative property, a residential cooperative dwelling unit, of such initial determination, provided that, for the fiscal year beginning July first, two thousand twenty-six, such department shall provide such notice no later than August thirtieth, two thousand twenty-six. Such notice shall include an opportunity for such owner to submit proof of primary residence to the satisfaction of such department in accordance with a time period established by rule by the department. The department may require that such owner provide a certification that such covered property or residential cooperative dwelling unit is a primary residence, as well as documentation demonstrating: (i) that a covered owner provided the address of such covered property or residential cooperative dwelling unit as such covered owner's permanent home address on the New York state resident income tax return filed by such covered owner for the calendar year that ends immediately preceding the fiscal year in which the surcharge is imposed; (ii) such covered property or residential cooperative dwelling unit received a real property tax exemption pursuant to section four hundred twenty-five of the real property tax law during the fiscal year immediately preceding the fiscal year in which the surcharge is imposed or the owner of such covered property or residential cooperative dwelling unit received a tax credit pursuant to subsection (eee) of section six hundred six of the tax law for such covered property or residential cooperative dwelling unit for the calendar year immediately preceding the fiscal year in which the surcharge is imposed; or (iii) such covered property or residential cooperative dwelling unit is the primary residence of one or more lessees or a sub-lessees to which a lessee has sublet such covered property or residential cooperative dwelling unit pursuant to subdivision two of section two hundred twenty-six-b of the real property law or an immediate family member of a covered owner. (3) After consideration of a submission of proof of primary residence by an owner pursuant to paragraph two of this subdivision, and other available information, the department shall determine whether such covered property or residential cooperative dwelling unit is not a primary residence. Such determination shall constitute a final determination of the department. (4) Where an owner fails to submit proof of primary residence pursuant to paragraph two of this subdivision, the initial determination made by the department pursuant to paragraph one of this subdivision shall constitute a final determination of such department and shall not be subject to challenge pursuant to section 11-3206 of this chapter, unless such owner has challenged such initial determination of primary residence pursuant to paragraph two of subdivision (b) of section 11-3206 of this chapter. (5) The department shall provide any notice required by this section by electronic means and may require that an owner submit any certification or documentation by electronic means, provided that the department may promulgate rules authorizing other forms of communication for any such owner or owners for whom the department does not have an electronic address available, or for whom communication by electronic means is not practicable or feasible. (6) Failure to provide the notice required by this section shall not affect the validity of the imposition of the surcharge authorized by this chapter. (b) The department may promulgate rules to: (1) specify additional factors or documentation that may assist in the initial or final determination of whether a covered property, or, in the case of a covered property that is a residential cooperative property, a residential cooperative dwelling unit, is a primary residence; and (2) establish a process through which the department may audit any certification or documentation of primary residency submitted pursuant to this section within six years of such submission. (2026 N.Y. Laws Ch. 59, 5/28/2026, eff. 5/28/2026)

NYC Admin. Code § 11-3204 Surcharge rates.

§ 11-3204 Surcharge rates. The department shall calculate the surcharge imposed pursuant to section 11-3202 of this chapter as follows: (a) For fiscal years beginning on or after July first, two thousand twenty-six, and before July first, two thousand twenty-eight, (1) for covered property that is in class one, where the phase one market value is (i) greater than or equal to five million dollars, but less than or equal to fifteen million dollars, at a rate of 0.8 percent; (ii) greater than fifteen million dollars, but less than or equal to twenty-five million dollars, at a rate of 1.05 percent; (iii) greater than twenty-five million dollars, at a rate of 1.3 percent; and (2) for covered property that is a residential condominium dwelling unit or, in the case of a residential cooperative property, a residential cooperative dwelling unit, where the phase one market value is (i) greater than or equal to one million dollars, but less than or equal to three million dollars, at a rate of 4.0 percent; (ii) greater than three million dollars, but less than or equal to five million dollars, at a rate of 5.25 percent; (iii) greater than five million dollars, at a rate of 6.5 percent. (b) For fiscal years beginning on or after July first, two thousand twenty-eight, for covered property or, in the case of a residential cooperative property, a residential cooperative dwelling unit, where the phase two market value is (1) greater than or equal to five million dollars, but less than or equal to fifteen million dollars, at a rate of 0.8 percent; (2) greater than fifteen million dollars, but less than or equal to twenty-five million dollars, at a rate of 1.05 percent; (3) greater than twenty-five million dollars, at a rate of 1.3 percent. (2026 N.Y. Laws Ch. 59, 5/28/2026, eff. 5/28/2026)

NYC Admin. Code § 11-3205 Administration of surcharge.

§ 11-3205 Administration of surcharge. (a) The department shall add the surcharge imposed pursuant to section 11-3202 of this chapter to the statement of account required pursuant to section 11-129 of this title of a covered property. In the case of a residential cooperative property, the department shall add to the statement of account of such property the sum of any surcharges authorized by this chapter for each residential cooperative dwelling unit in such residential cooperative property where such dwelling unit: (1) has a phase one or phase two market value equal to, or greater than, the threshold provided in section 11-3202 of this chapter; and (2) does not serve as a primary residence. Any abatement, credit or exemption of the real property taxes owed by such covered property shall not apply to such surcharge. (b) Such surcharge shall be due and payable in the same manner as real property taxes are due and payable pursuant to section fifteen hundred nineteen-a of the New York city charter. Such surcharge and any penalties authorized pursuant to paragraph three of subdivision (b) of section 11-3203 of this chapter, and the interest imposed thereon in accordance with section 11-224.1 of this title, shall continue to be a lien on the covered property. Such lien shall be a tax lien within the meaning of sections 11-301, 11-319 and 11-401 of this title and may be sold, enforced or foreclosed in the manner provided in chapters three or four of this title or section 11-3208 of this chapter. (c) The department shall administer and enforce this surcharge, to the greatest extent practicable not inconsistent with this chapter, in the same manner used to administer and enforce real property taxes. For purposes of section fifteen hundred four of the New York city charter, the term "real property taxes" shall include the surcharge imposed pursuant to section 11-3202 of this chapter. Notwithstanding the preceding sentences of this subdivision, section 11-207 of this title shall not apply to this surcharge and this surcharge shall not constitute a real property tax for the purposes of section fifteen hundred twenty-seven of such charter. For the purposes of the preparation, publication, addition or adjustment of the annual record of assessed valuation or assessment rolls, or any processes required by law to produce such rolls, the department shall only be required to publish information relating to phase two market values of covered properties in relation to this surcharge. (d) The books of annual records of the phase one or phase two market value, as applicable, of covered property shall be opened to the public on the same dates and in the same manner as the books of the assessed valuation of real estate pursuant to section fifteen hundred ten of the New York city charter. For the fiscal year beginning July first, two thousand twenty-six, the books of annual records of the phase one market value shall be opened to the public not later than the date on which a notice of surcharge is issued to an owner of a covered property, or, in the case of a residential cooperative property, to a cooperative corporation, and remain open during the usual business hours for public inspection and examination until December thirty-first, two thousand twenty-six. The commissioner, previous to and during the time such books are open to public inspection, shall advertise such fact in the city record and in such other newspaper or newspapers published in the several boroughs as may be authorized by the director of the city record with the approval of the mayor and the comptroller. The provisions of this subdivision shall not affect any time frame in which the books of annual record are open for the purposes of inspection of annual valuation for the purposes of the assessment of real property taxes. (e) Notwithstanding subdivision (b) of this section, any surcharge imposed on a covered property in the fiscal year commencing on July first, two thousand twenty-six, shall be due and payable on the same date as the second semi-annual installment of real property taxes is due, as described in section fifteen hundred nineteen-a of the charter of the city of New York. (f) Notwithstanding any provision of law to the contrary, where the department adds the sum of any surcharges imposed pursuant to section 11-3202 of this chapter for a residential cooperative dwelling unit pursuant to subdivision (a) of this section to the statement of account of a residential cooperative property, each such surcharge shall be collected by the cooperative corporation from the tenant-stockholder of such cooperative corporation whose interest in each such residential cooperative dwelling unit is represented by shares of stock in such corporation. (g) Notwithstanding any provision of law to the contrary, the surcharge imposed on a covered property pursuant to section 11-3202 of this chapter shall be separate and distinct from any other tax levied on real property. Any revenue collected as a result of the imposition of such surcharge shall not be included in the calculation of the tax levy for purposes of determining class shares pursuant to article eighteen of the real property tax law, shall not be subject to apportionment among classes of real property, and shall not be considered when establishing tax rates for any class of property. Such revenue shall be considered receipts other than taxes on real property for the purposes of section fifteen hundred fifteen of the New York city charter. (h) Upon receipt of a notice of surcharge by a residential cooperative property, the cooperative corporation that holds such residential cooperative property shall provide such notice to the owners of the residential cooperative dwelling unit that is the subject of such notice as soon as practicable. (i) The department may promulgate any rules: (1) necessary to implement this chapter, including, but not limited to, rules: (i) to address a change in ownership of a covered property or a residential cooperative dwelling unit, or illness or death of an owner of a covered property or residential cooperative dwelling unit; (ii) to authorize persons other than a covered owner to submit proof of primary residency on behalf of a covered owner; (iii) relating to requirements for provision of notice of surcharge, including rules designating such notice as the statement of account required pursuant to section 11-129 of this title, the assessment roll required pursuant to chapter fifty-eight of the New York city charter, or a combination including such statement and such roll; or (iv) to establish when a sale of a residential condominium dwelling unit, or a transfer of an economic interest in a residential cooperative dwelling unit, has occurred for purposes of whether such residential condominium dwelling unit or residential cooperative dwelling constitutes excluded property. (2) to establish penalties not exceeding fifty percent of the surcharge imposed on a covered property by this chapter if, after notice and a hearing, the department determines that: (i) any certification or documentation submitted to the department contains inaccurate or misleading information that: (A) is material to the determination of the imposition of such surcharge, including a determination relating to primary residence; and (B) was submitted negligently or in bad faith; or (ii) a covered property that is a residential condominium unit has been divided into more than three units to avoid application of such surcharge and the owner of such covered property has made such division in bad faith. (j) The commissioner of the department may subpoena and require the attendance of witnesses and the production of books, papers and documents to secure information pertinent to the determination of the surcharge, including a determination relating to primary residence. (2026 N.Y. Laws Ch. 59, 5/28/2026, eff. 5/28/2026)

NYC Admin. Code § 11-3206 Administrative and judicial review.

§ 11-3206 Administrative and judicial review. (a) When used in this section, the following terms have the following meanings: Excessive. The term "excessive" means, as it related to the value of a covered property, an assessment of the market value of a covered property, or, in the case of a residential cooperative property, a residential cooperative dwelling unit, made for the purposes of the surcharge which exceeds the full value of such covered property or residential cooperative dwelling unit. Market value. The term "market value" means the phase one market value or phase two market value, as applicable for the fiscal year for which the surcharge is imposed. Unlawful. The term "unlawful" means, as it relates to the value of a covered property an assessment of the market value of covered property, or, in the case of a residential cooperative property, a residential cooperative dwelling unit, made for the purposes of the surcharge where: (i) such covered property or residential cooperative dwelling unit is not subject to the surcharge imposed by this chapter; (ii) such covered property or residential cooperative dwelling unit is entirely outside the boundaries of the city of New York; or (iii) such covered property or residential cooperative dwelling unit cannot be identified from the assessment roll description or tax map land parcel number on the assessment roll, provided that, in the case of residential cooperative property, the market value is not unlawful where an entry on an assessment roll identifies a residential cooperative dwelling unit by the street address and unit number of such residential cooperative dwelling unit; or (iv) such assessment has been made by a person or body without authority to make such entry. (b) During the time that the books of annual records of the phase one market value or phase two market value of a covered property are open for public inspection, an owner of covered property claiming to be aggrieved by the market value of such covered property, or, in the case of a residential cooperative property, of a residential cooperative dwelling unit within such residential cooperative property, determined for purposes of the surcharge imposed pursuant to section 11-3202 of this chapter may apply to the tax commission for correction of such market value. Such application shall be duly verified by a person having personal knowledge of the facts stated therein, provided that if the application is signed by someone other than the person or an officer of the corporation claiming to be aggrieved, the application must be accompanied by a duly executed power of attorney and any other documentation as prescribed by the rules of the tax commission. An owner may challenge, pursuant to this section, the following: (1) the market value of such covered property or residential cooperative dwelling unit, as determined by the department; (2) an initial determination by the department that such covered property or residential cooperative dwelling unit is not a primary residence, provided that such owner or cooperative corporation challenges the market value of such covered property or residential cooperative dwelling unit pursuant to paragraph one of this subdivision at the same time as such initial determination; and (3) a final determination by the department that such covered property or residential cooperative dwelling unit is not a primary residence. (c) The grounds for review shall be that the market value determined by the department is excessive or unlawful, or that the covered property, or, in the case of a residential cooperative property, the residential cooperative dwelling unit, is a primary residence. (d) The application shall be on a form prescribed by the tax commission and shall contain a statement specifying the respect in which the market value is excessive or unlawful, or the respect in which the covered property, or, in the case of a residential cooperative property, the residential cooperative dwelling unit, is a primary residence, and the reduction in market value or determination of primary residency sought. (e) The filing of an application in the manner and form hereinabove described shall be prerequisite to the review of a final determination of the tax commission as provided in section one hundred sixty-six of the New York city charter. Such application shall be filed in the office of the tax commission in the borough in which such covered property is situated. Employees of the commission assigned by the president for the purpose of receiving such applications are hereby authorized to administer oaths between the first day of November, two thousand twenty-six, and the first day of March, two thousand twenty-seven, and between the fifteenth day of January and the first day of March in any year thereafter. (f) Except as otherwise provided in this section, an application shall be filed, and the tax commission shall review an application in the same manner and between the same dates as an application for review of an assessment pursuant to sections one hundred sixty-four, one hundred sixty-four-a, one hundred sixty-four-b, one hundred sixty-five, one hundred sixty-six, and fifteen hundred twelve of the New York city charter and subchapter one of chapter two of this title. Notwithstanding any other provision of law to the contrary, where an application is filed for review of the market value of real estate for the fiscal year beginning July first, two thousand twenty-six, such application may be filed between the date on which a notice of surcharge is issued to an owner of a covered property, or, in the case of a residential cooperative property, to a cooperative corporation, and the last date on which an application may be filed pursuant to this section for review of the market value of a covered property for the fiscal year beginning July first, two thousand twenty-seven, and the tax commission shall review an application filed pursuant to this section for review of the market value of a covered property for the fiscal year beginning July first, two thousand twenty-six, in the same manner and between the same dates as an application filed pursuant to this section for review of the market value of real estate for the fiscal year beginning July first, two thousand twenty-seven. (g) An application filed with the tax commission pursuant to this section or a determination by the tax commission pursuant to this section shall not be given any force or effect in any other administrative proceeding before the tax commission or in any subsequent judicial proceeding brought to review any other determination by the tax commission, provided that, where the tax commission makes a determination with regard to a residential cooperative dwelling unit in a residential cooperative property, the tax commission shall consider such determination in any proceeding relating to any other residential cooperative dwelling unit in such residential cooperative property for the same fiscal year. (h) An owner of a covered property may challenge, in accordance with title one of article seven of the real property tax law, and notwithstanding any provision of such article seven to the contrary, a final determination by the tax commission pursuant to this section on the grounds for review described in subdivision (c) of this section. A challenge pursuant to this subdivision must be commenced within the time specified by section one hundred sixty-six of the New York city charter. (2026 N.Y. Laws Ch. 59, 5/28/2026, eff. 5/28/2026; Am. 2026 N.Y. Laws Ch. 127, 6/5/2026, retro eff. 5/28/2026)

NYC Admin. Code § 11-3207 Information sharing.

§ 11-3207 Information sharing. The city shall, upon request by the commissioner of taxation and finance, provide the department of taxation and finance with any records in its possession used or considered in determining whether a covered property, or, in the case of a residential cooperative property, a residential cooperative dwelling unit, is not a primary residence. The department of taxation and finance shall, upon request by such city provide such city with any records in its possession contained in any return filed pursuant to article thirty of the tax law or disclosed by any investigation of tax liability under such article for the purposes of implementing the surcharge. Information shared pursuant to this subdivision shall not be subject to disclosure pursuant to article six of the public officers law. (2026 N.Y. Laws Ch. 59, 5/28/2026, eff. 5/28/2026)

NYC Admin. Code § 11-3208 Proceedings to recover surcharge.

§ 11-3208 Proceedings to recover surcharge. (a) Whenever any owner, or, in the case of a residential cooperative property, a cooperative corporation, subject to the surcharge imposed pursuant to section 11-3202 of this chapter shall fail to pay such surcharge or any interest, as herein provided, the corporation counsel shall, upon the request of the commissioner, bring or cause to be brought an action to enforce the payment of the same on behalf of the city of New York in any court of the state of New York or of any other state or of the United States. (b) As an additional or alternate remedy, the commissioner may issue a warrant, directed to the city sheriff commanding such sheriff to levy upon and sell the real and personal property of such owner or cooperative corporation that may be found within the city, for the payment of the amount thereof, with any interest, and the cost of executing the warrant, and to return such warrant to the commissioner and to pay to such sheriff the money collected by virtue thereof within sixty days after the receipt of such warrant. The city sheriff shall within five days after the receipt of the warrant file with the county clerk a copy thereof, and thereupon such clerk shall enter in the judgment docket the name of the such owner or cooperative corporation mentioned in the warrant and the amount of the surcharge and interest for which the warrant is issued and the date when such copy is filed. Thereupon the amount of such warrant so docketed shall become a lien upon the title to and the interest in real and personal property of such owner or cooperative corporation against whom the warrant is issued. The city sheriff shall then proceed upon the warrant in the same manner, and with like effect, as that provided by law in respect to executions issued against property upon judgments of a court of record and for services in executing the warrant such sheriff shall be entitled to the same fees, which such sheriff may collect in the same manner. In the discretion of the commissioner, a warrant of like terms, force and effect may be issued and directed to an officer or employee of the department, and in the execution thereof such officer or employee shall have all the powers conferred by law upon sheriffs, but shall be entitled to any fee or compensation in excess of the actual expenses paid in the performance of such duty. If a warrant is returned not satisfied in full, the commissioner may from time to time issue new warrants and shall also have the same remedies to enforce the amount due thereunder as if the city had recovered judgment therefor and execution thereon had been returned unsatisfied. (c) The commissioner, if such commissioner finds that the interests of the city will not thereby be jeopardized, and upon such conditions as the commissioner may require, may release any property from the lien of any warrant or vacate such warrant for unpaid taxes, additions to tax, penalties and interest filed pursuant to subdivision (b) of this section, and such release or vacating of the warrant may be recorded in the office of any recording officer in which such warrant has been filed. The clerk shall thereupon cancel and discharge as of the original date of docketing the vacated warrant. (d) The procedures provided in this section for the enforcement of the surcharge against any such owner or cooperative corporation shall be in addition to any other methods provided under any other provision of law for the enforcement such surcharge. (2026 N.Y. Laws Ch. 59, 5/28/2026, eff. 5/28/2026)

Source: City of New York, Charter, Administrative Code and Rules (American Legal Publishing XML export, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/newyorkcity/latest/NYCadmin/0-0-0-133905Fetched: 10/24/2026