New York City Pied-à-Terre Tax Raises Many Questions – New York State Bar Association

New York City Pied-à-Terre Tax Raises Many Questions

9.18.2026

By Rebecca Melnitsky

Last May, New York State enacted a law to charge a tax on high-value New York City properties that are kept as second homes, otherwise known as a pied-à-terre. With the tax going into effect this year,