The administration also announced expanded outreach to co-op and condominium boards, property managers, senior centers, elected officials and property owners who received notices. The surcharge applies to certain high-value New York City properties that are not used as qualifying primary residences. Property owners who received notices have until Sept. 18 to apply for an exemption through DOF. They can also appeal the agency’s market-value or primary-residence determination to the city Tax Commission. Any surcharge imposed is expected to appear on property tax bills due Jan. 1, 2027.