{"schemaVersion":"simplejacks.public-standing-desk.v1","catalogueDigest":"sha256:40376f702bc4a25c00ea60ebf51e5c49cc62b674552caa0183986e496833e763","profile":{"id":"ny-pat","slug":"ny-pat","label":"NY-PAT","group":"Tax","description":"New York City second-home taxation: documents, developments and unresolved questions.","aliases":["pied-a-terre-tax","nyc-pied-a-terre"],"visibility":"public","publicationDeskId":"ny-pat","sources":[{"label":"New York State Senate legislation","url":"https://www.nysenate.gov/legislation","kind":"primary"},{"label":"NYC Department of Finance","url":"https://www.nyc.gov/site/finance/index.page","kind":"primary"}],"questions":["What does the current legislative or administrative text actually say?","Which dates, scope and exceptions are supported by primary documents?","What official action or litigation could change the position?"],"tools":[]},"canonical":"https://desk.simplejacks.ai/ny-pat/","updates":[{"title":"Mayor Mamdani Notifies Property Owners of New Pied-à-Terre Tax","summary":"","date":"2026-09-12","dateBasis":"edition-selection","editionDate":"2026-09-12","href":"https://www.nyc.gov/mayors-office/news/2026/07/mayor-mamdani-notifies-property-owners-of-new-pied-a-terre-tax","kind":"Selected reporting","publisher":"www.nyc.gov","section":"News & developments"},{"title":"Non-primary residence surcharge","summary":"","date":"2026-09-12","dateBasis":"edition-selection","editionDate":"2026-09-12","href":"https://www.nyc.gov/site/finance/property/non-primary-residence-surcharge.page","kind":"Selected reporting","publisher":"NYC Department of Finance","section":"News & developments"},{"title":"Mayor Mamdani and Commissioner Lee Extend Deadline for Pied-à-Terre Tax Exemption Application","summary":"","date":"2026-09-12","dateBasis":"edition-selection","editionDate":"2026-09-12","href":"https://www.nyc.gov/mayors-office/news/2026/08/mayor-mamdani-and-commissioner-lee-extend-deadline-for-pied-a-te","kind":"Selected reporting","publisher":"www.nyc.gov","section":"News & developments"},{"title":"New York City enacts pied-à-terre tax on second homes | Grant Thornton","summary":"","date":"2026-09-12","dateBasis":"edition-selection","editionDate":"2026-09-12","href":"https://www.grantthornton.com/insights/newsletters/tax/2026/hot-topics/sep-08/new-york-city-enacts-pied-terre-tax-on-second-homes","kind":"Selected reporting","publisher":"www.grantthornton.com","section":"Analysis & perspectives"},{"title":"New York City Imposes Pied-à-Terre Tax: A Surcharge ...","summary":"","date":"2026-09-12","dateBasis":"edition-selection","editionDate":"2026-09-12","href":"https://www.dechert.com/knowledge/onpoint/2026/6/new-york-city-imposes-pied-a-terre-tax--a-surcharge-on-high-valu.html","kind":"Selected reporting","publisher":"www.dechert.com","section":"Analysis & perspectives"},{"title":"Overview of the NYC Pied-à-Terre Surcharge: Key Provisions, Open Issues, and Practical Implications for Property Owners | ArentFox Schiff","summary":"","date":"2026-09-12","dateBasis":"edition-selection","editionDate":"2026-09-12","href":"https://www.afslaw.com/perspectives/alerts/overview-the-nyc-pied-terre-surcharge-key-provisions-open-issues-and-practical","kind":"Selected reporting","publisher":"www.afslaw.com","section":"Analysis & perspectives"},{"title":"Action May Be Required to Claim Exemption from New York City Pied-à-Terre Tax | Publications | Cleary Gottlieb","summary":"","date":"2026-09-12","dateBasis":"edition-selection","editionDate":"2026-09-12","href":"https://www.clearygottlieb.com/news-and-insights/publication-listing/action-may-be-required-to-claim-exemption-from-new-york-city-pied-a-terre-tax","kind":"Selected reporting","publisher":"www.clearygottlieb.com","section":"Analysis & perspectives"},{"title":"New York City Pied-à-Terre Tax Takes Effect July 1 | Loeb & Loeb LLP","summary":"","date":"2026-09-12","dateBasis":"edition-selection","editionDate":"2026-09-12","href":"https://www.loeb.com/en/insights/publications/2026/06/new-york-city-pied-a-terre-tax-takes-effect-july-1","kind":"Selected reporting","publisher":"www.loeb.com","section":"Analysis & perspectives"},{"title":"The Pied-à-Terre Tax and Its Potential Revenues","summary":"","date":"2026-09-12","dateBasis":"edition-selection","editionDate":"2026-09-12","href":"https://comptroller.nyc.gov/reports/the-pied-a-terre-tax-and-its-potential-revenues/","kind":"Selected reporting","publisher":"NYC Comptroller","section":"Analysis & perspectives"},{"title":"NYC Comptroller Mark Levine Releases Comprehensive Estimation of a Potential Pied-à-Terre Tax and Highlights Key Variables","summary":"","date":"2026-09-12","dateBasis":"edition-selection","editionDate":"2026-09-12","href":"https://comptroller.nyc.gov/newsroom/nyc-comptroller-mark-levine-releases-comprehensive-estimation-of-a-potential-pied-a-terre-tax-and-key-uncertainties/","kind":"Selected reporting","publisher":"NYC Comptroller","section":"Analysis & perspectives"},{"title":"The Impact of New York's Pied-à-Terre Tax on Homeowners | Insights | Holland & Knight","summary":"","date":"2026-09-12","dateBasis":"edition-selection","editionDate":"2026-09-12","href":"https://www.hklaw.com/en/insights/publications/2026/07/the-impact-of-new-yorks-pied-a-terre-tax-on-homeowners","kind":"Selected reporting","publisher":"www.hklaw.com","section":"Analysis & perspectives"},{"title":"NYC's New Pied-à-Terre Tax; What Property Owners Need to Know While a Legal Challenge Clouds Implementation | Insights | Venable LLP","summary":"","date":"2026-09-12","dateBasis":"edition-selection","editionDate":"2026-09-12","href":"https://www.venable.com/insights/publications/2026/08/nycs-new-pied-a-terre-tax-what-property-owners","kind":"Selected reporting","publisher":"www.venable.com","section":"Analysis & perspectives"},{"title":"NYC Non-Primary Residence Tax – Latest Developments","summary":"","date":"2026-09-12","dateBasis":"edition-selection","editionDate":"2026-09-12","href":"https://www.sullcrom.com/insights/memo/2026/August/NYC-Non-Primary-Residence-Tax-Latest-Developments","kind":"Selected reporting","publisher":"www.sullcrom.com","section":"Analysis & perspectives"},{"title":"NYC's New Second-Home Tax: The Complete 2026 Pied-à-Terre Surcharge FAQ | Curtis Bain","summary":"","date":"2026-09-12","dateBasis":"edition-selection","editionDate":"2026-09-12","href":"https://curtisbain.com/blog/nyc-second-home-tax-pied-a-terre-surcharge-2026","kind":"Selected reporting","publisher":"curtisbain.com","section":"Analysis & perspectives"},{"title":"New York City Issues Final Pied-à-Terre Regulations | Forvis Mazars US","summary":"","date":"2026-09-12","dateBasis":"edition-selection","editionDate":"2026-09-12","href":"https://www.forvismazars.us/forsights/2026/08/new-york-city-issues-final-pied-a-terre-regulations","kind":"Selected reporting","publisher":"www.forvismazars.us","section":"Analysis & perspectives"},{"title":"New York State Enacts Pied-à-Terre Tax on Expensive Non-Primary New York City Residences | Insights | Holland & Knight","summary":"","date":"2026-09-12","dateBasis":"edition-selection","editionDate":"2026-09-12","href":"https://www.hklaw.com/en/insights/publications/2026/06/new-york-state-enacts-pied-a-terre-tax","kind":"Selected reporting","publisher":"www.hklaw.com","section":"Analysis & perspectives"},{"title":"New York by the Numbers Monthly Economic and Fiscal Outlook No. 115 – July 2026","summary":"","date":"2026-09-12","dateBasis":"edition-selection","editionDate":"2026-09-12","href":"https://comptroller.nyc.gov/newsroom/newsletter/new-york-by-the-numbers-monthly-economic-and-fiscal-outlook-no-115-july-2026/","kind":"Selected reporting","publisher":"NYC Comptroller","section":"Analysis & perspectives"},{"title":"New NYC Non-Primary Residence Tax","summary":"","date":"2026-09-12","dateBasis":"edition-selection","editionDate":"2026-09-12","href":"https://www.sullcrom.com/insights/memo/2026/July/New-NYC-Non-Primary-Residence-Tax","kind":"Selected reporting","publisher":"www.sullcrom.com","section":"Analysis & perspectives"},{"title":"NYC Pied-à-Terre Tax: Rates, Base & Deadlines Reference","summary":"","date":"2026-09-12","dateBasis":"edition-selection","editionDate":"2026-09-12","href":"https://piedaterretax.nyc/rates-reference","kind":"Selected reporting","publisher":"piedaterretax.nyc","section":"Analysis & perspectives"},{"title":"The Broad Impact - NYC’s New Pied-a-Terre Tax","summary":"","date":"2026-09-12","dateBasis":"edition-selection","editionDate":"2026-09-12","href":"https://cooperatornews.com/article/nycs-new-pied-a-terre-tax","kind":"Selected reporting","publisher":"cooperatornews.com","section":"Analysis & perspectives"},{"title":"NYC DOF Finalizes Rules and Sends Notices Implementing the New Pied-à-Terre Tax | Insights | Greenberg Traurig LLP","summary":"","date":"2026-09-12","dateBasis":"edition-selection","editionDate":"2026-09-12","href":"https://www.gtlaw.com/en/insights/2026/8/nyc-dof-finalizes-rules-and-begins-exemption-review-process-for-pedterre-tax","kind":"Selected reporting","publisher":"www.gtlaw.com","section":"Analysis & perspectives"},{"title":"NYC Pied-a-Terre Tax Reignites Fight to Overhaul Property Taxes - news.bloombergtax.com","summary":"","date":"2026-09-09T08:45:00.000Z","dateBasis":"source-publication","editionDate":"2026-09-12","href":"https://news.google.com/rss/articles/CBMirwFBVV95cUxOOFk5Wk9ZRVdmM1d6b2ZTMTVJRkkwZ3BFaVR5cnYxamNwRjRJT0V1TjFrT19qSmRLZWNqXzFSSmptcWNEOWxoaVlySjA2b2JWQWQtdmxvVmExaGZnS2JBRXNJNXRUOWJEblNNZFFIQ3pUaGp6RWxlZEVzOGUwbnp3OW5meXA2dTk0cEJzcGQ0Q3JxdVVNbGsySFB2aG5IMTdUMlJFaFZ0WHphdjlObVZz?oc=5","kind":"Selected reporting","publisher":"Google News","section":"News & developments"},{"title":"Luxury real estate CEO gives blunt response as NYC rents soar over $100K amid new pied-à-terre tax","summary":"","date":"2026-09-06T22:55:57.000Z","dateBasis":"source-publication","editionDate":"2026-09-12","href":"https://www.foxbusiness.com/real-estate/luxury-real-estate-ceo-gives-blunt-response-nyc-rents-soar-over-100k-amid-new-pied-a-terre-tax","kind":"Selected reporting","publisher":"www.foxbusiness.com","section":"News & developments"},{"title":"Options Abound for NYC Owners Looking to Oppose Pied-à-Terre Tax, Bloomberg Law","summary":"","date":"2026-09-04T04:00:00.000Z","dateBasis":"source-publication","editionDate":"2026-09-12","href":"https://www.morganlewis.com/news/2026/09/options-abound-for-nyc-owners-looking-to-oppose-pied-a-terre-tax-bloomberg-law","kind":"Selected reporting","publisher":"www.morganlewis.com","section":"Analysis & perspectives"},{"title":"NYC Pied-à-Terre Tax: Exemption Deadline Extended (Again!)","summary":"","date":"2026-09-03T15:33:31.000Z","dateBasis":"source-publication","editionDate":"2026-09-12","href":"https://www.bonadio.com/article/nyc-pied-a-terre-tax-exemption-deadline-extended-again/","kind":"Selected reporting","publisher":"www.bonadio.com","section":"News & developments"},{"title":"No decision in pied-à-terre case after city and homeowners make arguments","summary":"","date":"2026-08-31T23:30:00.000Z","dateBasis":"source-publication","editionDate":"2026-09-12","href":"https://ny1.com/nyc/all-boroughs/politics/2026/08/31/no-decision-in-pied---terre-case","kind":"Selected reporting","publisher":"ny1.com","section":"News & developments"},{"title":"New York City extends pied-a-terre exemption deadline, removes some property owners from list","summary":"","date":"2026-08-28T16:16:15.000Z","dateBasis":"source-publication","editionDate":"2026-09-12","href":"https://tax.thomsonreuters.com/news/new-york-city-extends-pied-a-terre-exemption-deadline-removes-some-property-owners-from-list/","kind":"Selected reporting","publisher":"Thomson Reuters Tax News","section":"News & developments"},{"title":"City rescinds hundreds of pied-à-terre tax letters","summary":"","date":"2026-08-26T23:42:00.000Z","dateBasis":"source-publication","editionDate":"2026-09-12","href":"https://ny1.com/nyc/all-boroughs/politics/2026/08/26/mayor-mamdani-pied-a-terre-tax-lawsuit","kind":"Selected reporting","publisher":"ny1.com","section":"News & developments"},{"title":"Thousands already receive exemption from new NYC pied-à-terre tax","summary":"","date":"2026-08-26T23:02:34.000Z","dateBasis":"source-publication","editionDate":"2026-09-12","href":"https://www.nbcnewyork.com/new-york-city/nyc-pied-a-terre-tax-exemption-deadline/6540540/","kind":"Selected reporting","publisher":"www.nbcnewyork.com","section":"News & developments"},{"title":"NYC Pied-à-Terre Tax: Costs, Exemptions and Trust Rules | Simon Quick Advisors","summary":"","date":"2026-08-20T18:35:43.000Z","dateBasis":"source-publication","editionDate":"2026-09-12","href":"https://simonquickadvisors.com/insights/nyc-pied-a-terre-tax-costs-exemptions-and-trust-rules/","kind":"Selected reporting","publisher":"simonquickadvisors.com","section":"Analysis & perspectives"},{"title":"Team Mamdani’s Pied-à-Terre No-Show Has Lawmakers Fuming","summary":"","date":"2026-08-19T09:00:00.000Z","dateBasis":"source-publication","editionDate":"2026-09-12","href":"https://www.thecityreporter.nyc/2026/08/19/mamdani-pied-a-terre-no-show-nyc-council-hearing/","kind":"Selected reporting","publisher":"THE CITY","section":"News & developments"},{"title":"At Hearing on Pied-à-Terre Tax, Complaints of a Sloppy Rollout","summary":"","date":"2026-08-18T18:42:46.000Z","dateBasis":"source-publication","editionDate":"2026-09-12","href":"https://commercialobserver.com/2026/08/new-york-city-council-pied-a-terre-tax-rollout/","kind":"Selected reporting","publisher":"commercialobserver.com","section":"News & developments"},{"title":"City Council holds hearing on Mamdani's pied-à-terre tax rollout","summary":"","date":"2026-08-18T14:20:00.000Z","dateBasis":"source-publication","editionDate":"2026-09-12","href":"https://ny1.com/nyc/all-boroughs/news/2026/08/18/pied-a-terre-tax-city-council-hearing","kind":"Selected reporting","publisher":"ny1.com","section":"News & developments"},{"title":"Pied-a-Terre Tax Update: Litigation, Notices, and Immediate Next Steps","summary":"","date":"2026-08-17T17:20:13.000Z","dateBasis":"source-publication","editionDate":"2026-09-12","href":"https://www.clm.com/pied-a-terre-tax-update-litigation-notices-and-immediate-next-steps/","kind":"Selected reporting","publisher":"www.clm.com","section":"Analysis & perspectives"},{"title":"NYC Pied-à-terre Tax","summary":"","date":"2026-08-17T15:32:44.000Z","dateBasis":"source-publication","editionDate":"2026-09-12","href":"https://www.newedgewealth.com/nyc-pied-a-terre-tax/","kind":"Selected reporting","publisher":"www.newedgewealth.com","section":"Analysis & perspectives"},{"title":"NYC Homeowners Escape ‘Scary’ Pied-à-Terre Tax Threat","summary":"","date":"2026-08-14T09:00:00.000Z","dateBasis":"source-publication","editionDate":"2026-09-12","href":"https://www.thecityreporter.nyc/2026/08/14/nyc-homeowners-escape-scary-pied-a-terre-tax-threat/","kind":"Selected reporting","publisher":"THE CITY","section":"News & developments"},{"title":"New York City to continue pied-à-terre tax rollout despite court challenge","summary":"","date":"2026-08-13T14:00:25.000Z","dateBasis":"source-publication","editionDate":"2026-09-12","href":"https://tax.thomsonreuters.com/news/new-york-city-to-continue-pied-a-terre-tax-rollout-despite-court-challenge/","kind":"Selected reporting","publisher":"Thomson Reuters Tax News","section":"News & developments"},{"title":"Mamdani’s NYC Pied-a-Terre Tax Temporarily Blocked by Judge (3)","summary":"","date":"2026-08-11T19:48:19.163Z","dateBasis":"source-publication","editionDate":"2026-09-12","href":"https://news.bloomberglaw.com/litigation/mamdanis-nyc-pied-a-terre-tax-temporarily-blocked-by-judge","kind":"Selected reporting","publisher":"news.bloomberglaw.com","section":"News & developments"},{"title":"Pied-à-Terre Tax Lawsuit NYC: Court Order Signed and Stayed","summary":"","date":"2026-08-11T00:42:42.000Z","dateBasis":"source-publication","editionDate":"2026-09-12","href":"https://mgnyconsulting.com/nyc-pied-a-terre-tax-lawsuit-court-order/","kind":"Selected reporting","publisher":"mgnyconsulting.com","section":"News & developments"},{"title":"Pied-à-terre tax rollout blocked temporarily by Staten Island judge","summary":"","date":"2026-08-10T21:20:00.000Z","dateBasis":"source-publication","editionDate":"2026-09-12","href":"https://ny1.com/nyc/all-boroughs/news/2026/08/10/pied---terre-tax-rollout-blocked-temporarily-by-staten-island-judge","kind":"Selected reporting","publisher":"ny1.com","section":"News & developments"},{"title":"NYC Pied-à-Terre Lawsuit Demands Court Force City to Prove Who Owes Tax","summary":"","date":"2026-08-08T09:49:34.000Z","dateBasis":"source-publication","editionDate":"2026-09-12","href":"https://www.techtimes.com/articles/323633/20260808/nyc-pied-a-terre-lawsuit-demands-court-force-city-prove-who-owes-tax.htm","kind":"Selected reporting","publisher":"www.techtimes.com","section":"News & developments"},{"title":"NYC Lawmakers Scrutinize Mamdani’s Pied-à-Terre Tax Rollout","summary":"","date":"2026-08-07T16:07:20.000Z","dateBasis":"source-publication","editionDate":"2026-09-12","href":"https://www.thecityreporter.nyc/2026/08/07/nyc-lawmakers-scrutinize-mamdanis-pied-a-terre-tax-rollout/","kind":"Selected reporting","publisher":"THE CITY","section":"News & developments"},{"title":"NYC Non-Primary Residence Surcharge: Deadline & Exemptions","summary":"","date":"2026-08-06T21:30:40.000Z","dateBasis":"source-publication","editionDate":"2026-09-12","href":"https://mgnyconsulting.com/nyc-non-primary-residence-surcharge-explained/","kind":"Selected reporting","publisher":"mgnyconsulting.com","section":"Analysis & perspectives"},{"title":"NYC Pied-à-Terre Tax: 13 Practical Examples of When It May — and May Not — Apply | PKF O'Connor Davies","summary":"","date":"2026-08-05T20:04:30.000Z","dateBasis":"source-publication","editionDate":"2026-09-12","href":"https://www.pkfod.com/insights/nyc-pied-a-terre-tax-13-practical-examples-of-when-it-may-and-may-not-apply/","kind":"Selected reporting","publisher":"www.pkfod.com","section":"Analysis & perspectives"},{"title":"Some homeowners blast rollout of Mamdani's second home tax","summary":"","date":"2026-07-31T00:10:00.000Z","dateBasis":"source-publication","editionDate":"2026-09-12","href":"https://ny1.com/nyc/all-boroughs/inside-city-hall/2026/07/31/some-homeowners-blast-rollout-of-mamdani-s-second-home-tax","kind":"Selected reporting","publisher":"ny1.com","section":"News & developments"},{"title":"Some city homeowners blast pied-à-terre tax rollout","summary":"","date":"2026-07-28T23:42:00.000Z","dateBasis":"source-publication","editionDate":"2026-09-12","href":"https://ny1.com/nyc/all-boroughs/news/2026/07/28/some-city-homeowners-blast-pied---terre-tax-rollout","kind":"Selected reporting","publisher":"ny1.com","section":"News & developments"},{"title":"Can Pied-à-terre Tax Liability Survive a Sale? FAQ for Owners, Purchasers and Co-op Boards","summary":"","date":"2026-07-27T17:40:41.000Z","dateBasis":"source-publication","editionDate":"2026-09-12","href":"https://www.coleschotz.com/can-pied-a-terre-tax-liability-survive-a-sale-faq-for-owners-purchasers-and-co-op-boards/","kind":"Selected reporting","publisher":"www.coleschotz.com","section":"Analysis & perspectives"},{"title":"NYC Finalizes Rules for Pied-à-Terre Tax on Non-Primary Homes - NYC In Focus","summary":"","date":"2026-07-14T23:36:11.000Z","dateBasis":"source-publication","editionDate":"2026-09-12","href":"https://nycinfocus.com/2026/07/14/nyc-finalizes-pied-a-terre-tax-rules-non-primary-homes/","kind":"Selected reporting","publisher":"nycinfocus.com","section":"News & developments"},{"title":"The Pied-à-Terre Tax:  New Rules, Exemptions, Appeal Deadlines and Penalties","summary":"","date":"2026-07-01T13:09:57.000Z","dateBasis":"source-publication","editionDate":"2026-09-12","href":"https://www.coleschotz.com/the-pied-a-terre-tax-new-rules-exemptions-appeal-deadlines-and-penalties/","kind":"Selected reporting","publisher":"www.coleschotz.com","section":"Analysis & perspectives"},{"title":"NYC Pied-à-Terre Tax: What Property Owners Must Know","summary":"","date":"2026-06-25T14:23:43.000Z","dateBasis":"source-publication","editionDate":"2026-09-12","href":"https://kaufmanrossin.com/blog/pied-a-terre-tax/","kind":"Selected reporting","publisher":"kaufmanrossin.com","section":"Analysis & perspectives"},{"title":"The New Price of Luxury: What New York City’s Pied-à-terre Tax Means to Part-Time Residents","summary":"","date":"2026-06-03T18:14:22.000Z","dateBasis":"source-publication","editionDate":"2026-09-12","href":"https://www.coleschotz.com/the-new-price-of-luxury-what-new-york-citys-pied-a-terre-tax-means-to-part-time-residents/","kind":"Selected reporting","publisher":"www.coleschotz.com","section":"Analysis & perspectives"},{"title":"New York Enacts “Pied-à-Terre” Tax: Significant Surcharge on High-Value Non-Primary Residences in New York City - Coopersmith and Coopersmith","summary":"","date":"2026-06-01T14:03:36.000Z","dateBasis":"source-publication","editionDate":"2026-09-12","href":"https://coopersmith.law/2026/06/new-york-enacts-pied-a-terre-tax-significant-surcharge-on-high-value-non-primary-residences-in-new-york-city/","kind":"Selected reporting","publisher":"coopersmith.law","section":"Analysis & perspectives"},{"title":"New York governor pitches a new tax on pricey pied-à-terres","summary":"","date":"2026-04-15T19:10:21.000Z","dateBasis":"source-publication","editionDate":"2026-09-12","href":"https://apnews.com/article/mamdani-hochul-tax-nyc-budget-3a99ee62adb00e56987dea1d338cb2ee","kind":"Selected reporting","publisher":"apnews.com","section":"News & developments"}],"editions":[{"title":"NYC Pied-à-Terre","date":"2026-09-12","href":"https://news.simplejacks.ai/curated/editions/ny-pat/curated-publish-all-ny-pat-20260912-v4/","kind":"Selected reporting"}],"status":"Published material available","feed":"https://desk.simplejacks.ai/ny-pat/feed.xml","settings":"https://members.simplejacks.ai/preferences?desk=ny-pat"}