The NYC Pied-à-Terre List
PiedWatch tracks New York City properties that may be subject to the new non-primary residence surcharge — the pied-à-terre tax associated with Mayor Zohran Mamdani. The DOF FY27 supplemental market value roll covers 923033 parcels; 25972 sit over the surcharge thresholds, and 16690 of those show no primary-residence indicator in public records.
Top ZIP codes on the NYC pied-à-terre list
| ZIP | Properties | Median FMV |
|---|---|---|
| 10011 | 1095 | $1,832,026 |
| 10013 | 1042 | $1,530,648 |
| 10014 | 933 | $7,042,000 |
| 11201 | 914 | $6,285,000 |
| 10019 | 844 | $1,706,945 |
| 10023 | 812 | $1,393,816 |
| 10022 | 794 | $1,585,680 |
| 11215 | 722 | $5,656,000 |
| 10024 | 623 | $4,337,000 |
| 10021 | 568 | $5,372,500 |
| 10012 | 508 | $1,776,731 |
| 10065 | 506 | $6,000,000 |
| 10003 | 446 | $2,715,985 |
| 10001 | 446 | $1,411,612 |
| 10128 | 423 | $5,711,000 |
Streets with the most likely second homes
| Street | Properties | Median FMV |
|---|---|---|
| Park Avenue | 501 | $1,638,951 |
| Broadway | 274 | $1,275,803 |
| 5 Avenue | 271 | $1,385,925 |
| West End Avenue | 177 | $1,268,602 |
| Central Park West | 173 | $1,367,715 |
| West 57 Street | 168 | $2,264,702 |
| West 30 Street | 162 | $1,335,636 |
| Central Park South | 161 | $1,768,914 |
| West 12 Street | 152 | $2,129,319 |
| Riverside Boulevard | 150 | $1,387,510 |
| West 11 Street | 141 | $8,422,000 |
| West 57Th Street | 137 | $1,784,782 |
| Greenwich Street | 133 | $1,811,862 |
| Hudson Yards | 123 | $1,432,509 |
| United Nations Plaza | 119 | $1,450,028 |
What is the NYC non-primary residence surcharge?
The non-primary residence surcharge — widely called the NYC pied-à-terre tax or the NYC second home tax — is New York City’s new annual surcharge on high-value homes that are not their owner’s primary residence. Championed by Mayor Zohran Mamdani and enacted in 2026, its first phase applies to tax class 1 homes with a market value of $5 million or more and to co-op and condo units — the NYC luxury apartment tax bracket — worth $1 million or more.
PiedWatch builds what searchers call the Mamdani list or the Mamdani pied-à-terre list entirely from public data: the Department of Finance supplemental market value roll, screened by the same primary-residence proxies the NYC Comptroller used — the co-op/condo abatement and residency-linked exemptions (veterans, senior, disabled). A property with none of those indicators may be subject to the surcharge; only the Department of Finance can make an actual determination. Read the full methodology for sources, thresholds, and how to request a correction.