New York passes pied-a-terre tax
New York passes pied-a-terre tax
纽约通过“空中别墅”税（Pied-a-terre Tax）
State lawmakers passed a tax on nonprimary residences in New York City in order to help close the city’s budget gap. The so-called pied-a-terre tax will be imposed on second homes valued at $1 million or more and will take effect in two different phases. 纽约州立法者通过了一项针对纽约市非主要居所的税收，旨在填补该市的预算缺口。这项所谓的“空中别墅税”（pied-a-terre tax）将针对价值100万美元或以上的第二居所征收，并将分两个阶段实施。
New York City’s new tax on second homes will more than double property taxes owed by many wealthy luxury apartment owners, according to tax experts. 据税务专家称，纽约市针对第二居所征收的新税将使许多富有的豪华公寓业主所需缴纳的房产税增加一倍以上。
Details on the tax obtained by CNBC show that the property tax would take effect in two different phases. In the first two years – the tax years 2026-2027 and 2027-2028 – condos and co-ops valued at more than $1 million by the city’s Department of Finance will be subject to the tax. Properties worth between $1 million and $3 million will face a 4% annual tax; properties valued at $3 million to $5 million will face a 5.25% tax; and those above $5 million will face a 6.5% tax. CNBC获得的税务细节显示，该房产税将分两个阶段生效。在最初的两年（2026-2027和2027-2028纳税年度），由市财政局估值超过100万美元的公寓（condos）和合作公寓（co-ops）将需缴纳此税。价值在100万至300万美元之间的房产将面临4%的年度税率；价值300万至500万美元的房产将面临5.25%的税率；超过500万美元的房产则将面临6.5%的税率。
While the tax seems large, experts say the city’s antiquated assessment and valuation system dramatically undervalues properties, reducing the burden. City valuations can often be 10% or less of the true market value, they said. 虽然税率看起来很高，但专家表示，该市陈旧的评估和估值系统严重低估了房产价值，从而减轻了税负。他们指出，政府的估值往往仅为真实市场价值的10%或更低。
Rather than overhaul the system immediately, the city will gradually update valuations – and the tax – according to the budget documents. Starting in the 2028-2029 tax year, the property values will be based on comparable sales. Since valuations will skyrocket, the tax rates will fall to compensate. 根据预算文件，该市不会立即彻底改革评估系统，而是会逐步更新估值和税收。从2028-2029纳税年度开始，房产价值将基于可比销售额进行评估。由于估值将大幅飙升，税率届时将相应下调以进行补偿。
After the valuation adjustments, properties worth between $5 million and $15 million will be subject to a tax rate of 0.8%; properties between $15 million and $25 million will be taxed at 1.05%; and properties over $25 million will be taxed at 1.3%, according to the budget plan. 根据预算计划，在估值调整后，价值在500万至1500万美元之间的房产税率为0.8%；1500万至2500万美元之间的房产税率为1.05%；超过2500万美元的房产税率为1.3%。
“It’s incredibly complicated,” said Robert Pollack, a New York property tax attorney with Marcus and Pollack LLP. Marcus and Pollack律师事务所的纽约房产税律师罗伯特·波拉克（Robert Pollack）表示：“这极其复杂。”
Billionaire and Citadel CEO Ken Griffin became the face of the tax after New York City Mayor Zohran Mamdani posted a video in front of Griffin’s penthouse apartment announcing the tax. Griffin fired back, threatening to pull back business and jobs from New York in the future. 在纽约市长佐兰·马姆达尼（Zohran Mamdani）在肯·格里芬（Ken Griffin）的顶层公寓前发布视频宣布该税收后，这位亿万富翁兼Citadel首席执行官成为了该税收的“代言人”。格里芬对此进行了回击，威胁称未来将从纽约撤出业务和工作岗位。
Under the new tax, Griffin — who is a tax resident of Florida — would see his Manhattan property tax bill more than triple, according to CNBC calculations. Griffin purchased his 24,000-square-foot penthouse at 220 Central Park South in 2019 for $238 million. However, according to government records, the city values the apartment at just $15.5 million. 根据CNBC的计算，在这一新税制下，作为佛罗里达州税务居民的格里芬，其曼哈顿房产税账单将增加两倍以上。格里芬于2019年以2.38亿美元的价格买下了位于中央公园南220号、面积达2.4万平方英尺的顶层公寓。然而，根据政府记录，该市对这套公寓的估值仅为1550万美元。
Griffin’s property tax bill for the 2026-2027 tax year is $858,332, according to city records. In the first two years of the pied-a-terre tax, Griffin’s property tax bill would more than double to $1.87 million, according to Pollack. Starting in the 2028-2029 tax year, it would increase to just under $4 million. 根据城市记录，格里芬2026-2027纳税年度的房产税账单为858,332美元。波拉克表示，在“空中别墅税”实施的前两年，格里芬的房产税账单将增加一倍以上，达到187万美元。从2028-2029纳税年度开始，这一数字将增加至近400万美元。
While the city’s politicians say the wealthy can afford it, real estate brokers and tax attorneys say the sticker shock will be significant. “All my clients already feel like they pay too much,” Pollack said. “These numbers are significant. I don’t care how wealthy you are.” 尽管该市的政客们表示富人负担得起，但房地产经纪人和税务律师认为，这种价格冲击将非常显著。波拉克说：“我所有的客户都觉得他们已经交得太多了。这些数字非常惊人，无论你有多富有，都会感到压力。”