New York City’s Pied-à-Terre TaxSKU: REAL9700
Available In:
Live Webinar
October
13
Tue 10/13/2026
11:00AM - 12:00PM
Eastern Time (EDT)
DescriptionNew York City’s new Non-Primary Residence Property Surcharge—commonly known as the pied-à-terre tax—creates substantial annual property-tax liability for certain high-value one- to three-family homes, condominium units, and cooperative apartments. Determining whether the surcharge applies requires attorneys to consider the property’s Department of Finance market value, ownership structure, occupants, use, and available evidence of primary residence. This CLE program will provide a practical guide to identifying covered properties, calculating potential exposure, evaluating primary-residence claims and statutory exclusions, and navigating the DOF verification process. The course will also explain valuation challenges, Tax Commission and judicial review, billing and penalty issues, and the practical significance of O’Brien and any subsequent litigation concerning the City’s implementation of the surcharge. Topics will include:
Lecturer BioBenjamin M. Williams, Esq.Benjamin M. Williams joined Rosenberg & Estis, P.C. in 2018 and is a Member of the firm and leads the firm’s Property Tax Department. Williams’ practice focuses on property tax reductions and planning. He has represented thousands of clients in property tax appeals and at New York City Tax Commission hearings. He also has a depth of experience in real estate tax projections for development, acquisition, leasing, financing and budgeting. Williams’s forte is in reducing property taxes for co-ops and condos, multi-family residential, office, and retail properties. Williams has worked on Industrial and Commercial Abatement Program (ICAP), ICIP, 421-a, 485-x, 467-m, J-51, Not-For-Profit, Childcare Center exemption and abatement applications and projections. Prior to joining Rosenberg & Estis, Williams was an attorney with Podell, Schwartz, Schechter & Banfield, LLP. Prior to that, as an electrical engineer, Williams began his career valuing power plants, preparing purchase price allocation and cost segregation studies, and appraising machinery & equipment. Williams is an Accredited Senior Appraiser of the American Society of Appraisers, but isn’t currently practicing as an appraiser. |
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