{"id":66729,"date":"2026-06-18T15:43:03","date_gmt":"2026-06-18T15:43:03","guid":{"rendered":"https:\/\/leven.re\/nyc-pied-a-terre-tax\/"},"modified":"2026-06-26T20:15:30","modified_gmt":"2026-06-26T20:15:30","slug":"taxe-pied-a-terre-nyc","status":"publish","type":"page","link":"https:\/\/leven.re\/fr\/taxe-pied-a-terre-nyc\/","title":{"rendered":"Taxe pied-\u00e0-terre \u00e0 New York"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"66729\" class=\"elementor elementor-66729 elementor-66703\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-17ab36ae elementor-section-boxed elementor-section-height-default elementor-section-height-default qodef-elementor-content-no\" data-id=\"17ab36ae\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7cfe9920\" data-id=\"7cfe9920\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f20504e elementor-widget elementor-widget-heading\" data-id=\"f20504e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">La taxe pied-\u00e0-terre de New York, expliqu\u00e9e<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5eb55a67 elementor-widget elementor-widget-text-editor\" data-id=\"5eb55a67\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Le nouvel imp\u00f4t annuel de New York sur les r\u00e9sidences secondaires, expliqu\u00e9 simplement pour les propri\u00e9taires et les acheteurs.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7759f488 elementor-section-boxed elementor-section-height-default elementor-section-height-default qodef-elementor-content-no\" data-id=\"7759f488\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-60 elementor-top-column elementor-element elementor-element-4a2f5b22\" data-id=\"4a2f5b22\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6076c8fe elementor-widget elementor-widget-text-editor\" data-id=\"6076c8fe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2>Qu&rsquo;est-ce que la taxe pied-\u00e0-terre ?<\/h2><p>La taxe pied-\u00e0-terre est une nouvelle surtaxe annuelle sur les biens r\u00e9sidentiels de la ville de New York qui ne constituent pas la r\u00e9sidence principale du propri\u00e9taire. Elle a \u00e9t\u00e9 adopt\u00e9e dans le budget 2026-2027 de l&rsquo;\u00c9tat de New York, le 27 mai 2026, entre en vigueur le 1er juillet 2026 et devrait expirer le 30 juin 2031.<\/p><p>Il s&rsquo;agit d&rsquo;une charge annuelle r\u00e9currente, et non d&rsquo;un droit de mutation ponctuel pay\u00e9 \u00e0 la signature. Le Department of Finance de la ville l&rsquo;ajoute \u00e0 l&rsquo;avis habituel de taxe fonci\u00e8re et la per\u00e7oit de la m\u00eame mani\u00e8re.<\/p><h2>Qui doit la payer ?<\/h2><p>Elle vise les r\u00e9sidences secondaires de grande valeur. Lors de la phase 1, elle peut s&rsquo;appliquer aux copropri\u00e9t\u00e9s (condos) et coop\u00e9ratives dont la valeur \u00e9tablie par le Department of Finance atteint 1 million de dollars ou plus, et aux maisons d&rsquo;une \u00e0 trois familles dont la valeur de march\u00e9 atteint 5 millions de dollars ou plus. Les biens d\u00e9tenus via une fiducie (trust), une LLC, une soci\u00e9t\u00e9 de personnes ou une soci\u00e9t\u00e9 peuvent aussi \u00eatre concern\u00e9s.<\/p><h2>Taux et seuils<\/h2><h3>Phase 1 : du 1er juillet 2026 au 30 juin 2028<\/h3><p>Copropri\u00e9t\u00e9s et coop\u00e9ratives, selon la valeur \u00e9tablie par la ville (g\u00e9n\u00e9ralement bien inf\u00e9rieure \u00e0 la valeur de march\u00e9) :<\/p><table><tbody><tr><td>Valeur \u00e9tablie de 1 \u00e0 3 M USD<\/td><td>4 %<\/td><\/tr><tr><td>Valeur \u00e9tablie de 3 \u00e0 5 M USD<\/td><td>5,25 %<\/td><\/tr><tr><td>Valeur \u00e9tablie sup\u00e9rieure \u00e0 5 M USD<\/td><td>6,5 %<\/td><\/tr><\/tbody><\/table><p>Maisons d&rsquo;une \u00e0 trois familles, selon la valeur de march\u00e9 :<\/p><table><tbody><tr><td>Valeur de march\u00e9 de 5 \u00e0 15 M USD<\/td><td>0,8 %<\/td><\/tr><tr><td>Valeur de march\u00e9 de 15 \u00e0 25 M USD<\/td><td>1,05 %<\/td><\/tr><tr><td>Valeur de march\u00e9 sup\u00e9rieure \u00e0 25 M USD<\/td><td>1,3 %<\/td><\/tr><\/tbody><\/table><details style=\"border-top:1px solid #e0d8c6;padding:12px 0;\"><summary style=\"cursor:pointer;font-weight:600;font-size:1.1em;\">Phase 2 : \u00e0 partir du 1er juillet 2028<\/summary><div style=\"padding-top:8px;\"><p>\u00c0 partir de juillet 2028, la surtaxe s&rsquo;applique aux copropri\u00e9t\u00e9s, coop\u00e9ratives et maisons d&rsquo;une \u00e0 trois familles d&rsquo;une valeur de 5 millions de dollars ou plus, selon un nouveau mod\u00e8le du Department of Finance fond\u00e9 sur des ventes comparables. Les taux des copropri\u00e9t\u00e9s et coop\u00e9ratives passent alors \u00e0 la m\u00eame fourchette de 0,8 % \u00e0 1,3 % que pour les maisons.<\/p><\/div><\/details><details style=\"border-top:1px solid #e0d8c6;padding:12px 0;\"><summary style=\"cursor:pointer;font-weight:600;font-size:1.1em;\">Pourquoi certains appartements de grande valeur ne paient rien au d\u00e9but<\/summary><div style=\"padding-top:8px;\"><p>New York City \u00e9value les copropri\u00e9t\u00e9s et coop\u00e9ratives bien en dessous du prix du march\u00e9, souvent de 80 % \u00e0 90 %. Un appartement qui se vendrait 8 millions de dollars peut avoir une valeur \u00e9tablie par la ville bien inf\u00e9rieure \u00e0 1 million, de sorte que certains appartements r\u00e9ellement co\u00fbteux peuvent ne rien payer les deux premi\u00e8res ann\u00e9es. C&rsquo;est pourquoi il est utile de faire v\u00e9rifier votre logement pr\u00e9cis.<\/p><\/div><\/details><details style=\"border-top:1px solid #e0d8c6;padding:12px 0;\"><summary style=\"cursor:pointer;font-weight:600;font-size:1.1em;\">L&rsquo;exon\u00e9ration de r\u00e9sidence principale<\/summary><div style=\"padding-top:8px;\"><p>La surtaxe ne s&rsquo;applique qu&rsquo;aux biens qui ne sont pas une r\u00e9sidence principale. Un bien est exon\u00e9r\u00e9 si, au 5 janvier de l&rsquo;exercice fiscal pr\u00e9c\u00e9dent, il a \u00e9t\u00e9 occup\u00e9 plus de la moiti\u00e9 de l&rsquo;ann\u00e9e par un propri\u00e9taire couvert ou un membre de sa famille proche (conjoint, enfant, fr\u00e8re ou s\u0153ur, parent, grand-parent ou petit-enfant), ou par un locataire avec un bail aux conditions du march\u00e9 d&rsquo;au moins un an qui en fait sa r\u00e9sidence principale.<\/p><p>Pour une fiducie, les b\u00e9n\u00e9ficiaires sont consid\u00e9r\u00e9s comme les propri\u00e9taires couverts. Pour une LLC, une soci\u00e9t\u00e9 de personnes ou une soci\u00e9t\u00e9, ce sont les d\u00e9tenteurs de la participation majoritaire. Lorsqu&rsquo;aucune personne ne d\u00e9tient la majorit\u00e9, l&rsquo;exon\u00e9ration peut ne pas \u00eatre disponible ; un avis professionnel est donc recommand\u00e9.<\/p><\/div><\/details><details style=\"border-top:1px solid #e0d8c6;padding:12px 0;\"><summary style=\"cursor:pointer;font-weight:600;font-size:1.1em;\">Dates cl\u00e9s<\/summary><div style=\"padding-top:8px;\"><ul><li><strong>27 mai 2026 :<\/strong> la taxe a \u00e9t\u00e9 adopt\u00e9e dans le budget de l&rsquo;\u00c9tat.<\/li><li><strong>1er juillet 2026 :<\/strong> la surtaxe entre en vigueur.<\/li><li><strong>Avant le 30 ao\u00fbt 2026 :<\/strong> le Department of Finance informe les propri\u00e9taires qu&rsquo;il consid\u00e8re comme assujettis. Ceux-ci peuvent contester en fournissant une preuve de r\u00e9sidence principale.<\/li><li><strong>1er janvier 2027 :<\/strong> premier paiement pour l&rsquo;exercice 2026-2027 ; ensuite deux fois par an avec la taxe fonci\u00e8re habituelle.<\/li><li><strong>30 juin 2031 :<\/strong> date d&rsquo;expiration actuelle.<\/li><\/ul><p>Les abattements, cr\u00e9dits et exon\u00e9rations qui r\u00e9duisent normalement la taxe fonci\u00e8re ne s&rsquo;appliquent pas \u00e0 cette surtaxe.<\/p><\/div><\/details><details style=\"border-top:1px solid #e0d8c6;padding:12px 0;border-bottom:1px solid #e0d8c6;\"><summary style=\"cursor:pointer;font-weight:600;font-size:1.1em;\">Ce que cela signifie si vous poss\u00e9dez, ou achetez, une r\u00e9sidence secondaire \u00e0 New York<\/summary><div style=\"padding-top:8px;\"><p>La taxe pied-\u00e0-terre modifie le co\u00fbt de d\u00e9tention d&rsquo;une r\u00e9sidence non principale \u00e0 New York, et son impact d\u00e9pend largement de la mani\u00e8re dont votre bien est \u00e9valu\u00e9 et d\u00e9tenu. Que vous soyez un acheteur international, un investisseur ou que vous envisagiez une r\u00e9sidence \u00e0 temps partiel \u00e0 New York, il est utile de conna\u00eetre votre situation avant l&rsquo;arriv\u00e9e des premiers avis. Les conseillers multilingues de LEVEN peuvent vous expliquer comment la taxe s&rsquo;applique \u00e0 un immeuble ou un logement pr\u00e9cis et vous mettre en relation avec les bons professionnels.<\/p><\/div><\/details><p style=\"font-size:0.9em;opacity:0.8;margin-top:16px;\"><em>Cette page fournit des informations g\u00e9n\u00e9rales et ne constitue pas un conseil juridique ou fiscal ; elle refl\u00e8te notre compr\u00e9hension de la loi en juin 2026. Les r\u00e8gles, en particulier pour les fiducies et les LLC, sont complexes et peuvent \u00e9voluer. Consultez un avocat ou un conseiller fiscal qualifi\u00e9 au sujet de votre situation.<\/em><\/p>\n<p class=\"leven-addl-disclaimer\" style=\"font-style:italic;\">Cet article est fourni \u00e0 titre d&rsquo;information g\u00e9n\u00e9rale uniquement et ne constitue pas un conseil juridique ou fiscal. Les propri\u00e9taires doivent consulter un conseiller fiscal ou un avocat qualifi\u00e9 pour d\u00e9terminer leur exposition sp\u00e9cifique et leur \u00e9ligibilit\u00e9 \u00e0 l&rsquo;exon\u00e9ration.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-40 elementor-top-column elementor-element elementor-element-415b3d37\" data-id=\"415b3d37\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3dfe1f5a elementor-widget elementor-widget-text-editor\" data-id=\"3dfe1f5a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>En vigueur le 1er juillet 2026<\/strong><\/p><p><strong>Taux de la phase 1 : 4 % \u00e0 6,5 %<\/strong><\/p><p><strong>Uniquement pour les r\u00e9sidences non principales<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4b8018e elementor-section-boxed elementor-section-height-default elementor-section-height-default qodef-elementor-content-no\" data-id=\"4b8018e\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c526e44\" data-id=\"c526e44\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-78c4dc14 elementor-widget elementor-widget-heading\" data-id=\"78c4dc14\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Contactez-nous pour discuter de vos options<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-54d4440 elementor-widget elementor-widget-text-editor\" data-id=\"54d4440\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Nos conseillers parlent votre langue. Envoyez-nous quelques informations et nous vous recontacterons pour vous expliquer comment la taxe pied-\u00e0-terre concerne votre bien \u00e0 New York.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-98b93ce elementor-widget elementor-widget-shortcode\" data-id=\"98b93ce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><style>.leven-tax-form .gform_wrapper{max-width:760px;margin:0 auto;text-align:left;}.leven-tax-form .gfield_label,.leven-tax-form label,.leven-tax-form legend,.leven-tax-form .gform_required_legend,.leven-tax-form .gform_description,.leven-tax-form .gfield_description{color:#ffffff !important;}.leven-tax-form input,.leven-tax-form select,.leven-tax-form textarea{color:#ffffff !important;background-color:rgba(255,255,255,0.06) !important;border:1px solid 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gform.doHook(\"filter\",o,arguments)},removeAction:function(o,r){gform.removeHook(\"action\",o,r)},removeFilter:function(o,r,e){gform.removeHook(\"filter\",o,r,e)},addHook:function(o,r,e,t,n){null==gform.hooks[o][r]&&(gform.hooks[o][r]=[]);var d=gform.hooks[o][r];null==n&&(n=r+\"_\"+d.length),gform.hooks[o][r].push({tag:n,callable:e,priority:t=null==t?10:t})},doHook:function(r,o,e){var t;if(e=Array.prototype.slice.call(e,1),null!=gform.hooks[r][o]&&((o=gform.hooks[r][o]).sort(function(o,r){return o.priority-r.priority}),o.forEach(function(o){\"function\"!=typeof(t=o.callable)&&(t=window[t]),\"action\"==r?t.apply(null,e):e[0]=t.apply(null,e)})),\"filter\"==r)return e[0]},removeHook:function(o,r,t,n){var e;null!=gform.hooks[o][r]&&(e=(e=gform.hooks[o][r]).filter(function(o,r,e){return!!(null!=n&&n!=o.tag||null!=t&&t!=o.priority)}),gform.hooks[o][r]=e)}});\n<\/script>\n\n                <div class='gf_browser_gecko gform_wrapper gravity-theme gform-theme--no-framework' data-form-theme='gravity-theme' data-form-index='0' id='gform_wrapper_76' ><div id='gf_76' class='gform_anchor' tabindex='-1'><\/div>\n                        <div class='gform_heading'>\n\t\t\t\t\t\t\t<p class='gform_required_legend'>\u00ab\u00a0<span class=\"gfield_required gfield_required_asterisk\">*<\/span>\u00a0\u00bb indique les champs n\u00e9cessaires<\/p>\n                        <\/div><form method='post' enctype='multipart\/form-data' target='gform_ajax_frame_76' id='gform_76'  action='\/fr\/wp-json\/wp\/v2\/pages\/66729#gf_76' data-formid='76' novalidate>\n                        <div class='gform-body gform_body'><div id='gform_fields_76' class='gform_fields top_label form_sublabel_above description_above validation_below'><div id=\"field_76_17\" class=\"gfield gfield--type-honeypot gform_validation_container field_sublabel_above gfield--has-description field_description_above field_validation_below gfield_visibility_visible\"  ><label class='gfield_label gform-field-label' for='input_76_17'><span class='gform-field-label__text'>X\/Twitter<\/span><\/label><div class='gfield_description' id='gfield_description_76_17'>Ce champ n\u2019est utilis\u00e9 qu\u2019\u00e0 des fins de validation et devrait rester inchang\u00e9.<\/div><div class='ginput_container'><input name='input_17' id='input_76_17' type='text' value='' autocomplete='new-password'\/><\/div><\/div><div id=\"field_76_7\" class=\"gfield gfield--type-select gfield--input-type-select gfield--width-full field_sublabel_above gfield--no-description field_description_above field_validation_below gfield_visibility_visible\"  ><label class='gfield_label gform-field-label' for='input_76_7'><span class='gform-field-label__text'>Langue pr\u00e9f\u00e9r\u00e9e<\/span><\/label><div class='ginput_container ginput_container_select'><select name='input_7' id='input_76_7' class='large gfield_select'     aria-invalid=\"false\" ><option value='English' >English<\/option><option value='Spanish' 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Qu&rsquo;est-ce que la taxe pied-\u00e0-terre ? La taxe pied-\u00e0-terre est une nouvelle surtaxe annuelle sur les biens r\u00e9sidentiels de la ville de New York qui ne constituent pas la [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":59647,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-full-width.php","meta":{"footnotes":""},"class_list":["post-66729","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Taxe pied-\u00e0-terre NYC 2026 : taux et exon\u00e9rations | LEVEN<\/title>\n<meta name=\"description\" content=\"La taxe pied-\u00e0-terre de New York entre en vigueur le 1er juillet 2026. 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