{"id":66800,"date":"2026-06-18T15:43:03","date_gmt":"2026-06-18T15:43:03","guid":{"rendered":"https:\/\/leven.re\/nyc-pied-a-terre-tax\/"},"modified":"2026-06-26T20:22:32","modified_gmt":"2026-06-26T20:22:32","slug":"cukai-pied-a-terre-nyc","status":"publish","type":"page","link":"https:\/\/leven.re\/ms\/cukai-pied-a-terre-nyc\/","title":{"rendered":"Cukai pied-\u00e0-terre di New York"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"66800\" class=\"elementor elementor-66800 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\">Cukai pied-\u00e0-terre New York, dijelaskan<\/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>Cukai tahunan baharu New York ke atas rumah kedua, dijelaskan dengan bahasa mudah untuk pemilik dan pembeli.<\/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>Apakah cukai pied-\u00e0-terre?<\/h2><p>Cukai pied-\u00e0-terre ialah caj tahunan baharu ke atas hartanah kediaman di New York City yang bukan kediaman utama pemilik. Ia diluluskan dalam bajet negeri New York 2026-2027 pada 27 Mei 2026, berkuat kuasa pada 1 Julai 2026 dan dijangka tamat pada 30 Jun 2031.<\/p><p>Ia merupakan caj tahunan berulang, bukan cukai pindah milik sekali bayar semasa pembelian. Department of Finance bandar menambahnya pada bil cukai hartanah biasa dan mengutipnya dengan cara yang sama.<\/p><h2>Siapa yang perlu membayar?<\/h2><p>Ia menyasarkan rumah kedua bernilai lebih tinggi. Pada Fasa 1, ia boleh dikenakan ke atas kondominium (condo) dan koperasi (co-op) dengan nilai yang ditetapkan oleh Department of Finance sebanyak 1 juta dolar atau lebih, serta rumah satu hingga tiga keluarga dengan nilai pasaran 5 juta dolar atau lebih. Hartanah yang dipegang melalui trust, LLC, perkongsian atau syarikat juga mungkin termasuk.<\/p><h2>Kadar dan ambang<\/h2><h3>Fasa 1: 1 Julai 2026 hingga 30 Jun 2028<\/h3><p>Kondominium dan koperasi, berdasarkan nilai yang ditetapkan bandar (biasanya jauh lebih rendah daripada nilai pasaran):<\/p><table><tbody><tr><td>Nilai ditetapkan 1 hingga 3 juta USD<\/td><td>4%<\/td><\/tr><tr><td>Nilai ditetapkan 3 hingga 5 juta USD<\/td><td>5.25%<\/td><\/tr><tr><td>Nilai ditetapkan melebihi 5 juta USD<\/td><td>6.5%<\/td><\/tr><\/tbody><\/table><p>Rumah satu hingga tiga keluarga, berdasarkan nilai pasaran:<\/p><table><tbody><tr><td>Nilai pasaran 5 hingga 15 juta USD<\/td><td>0.8%<\/td><\/tr><tr><td>Nilai pasaran 15 hingga 25 juta USD<\/td><td>1.05%<\/td><\/tr><tr><td>Nilai pasaran melebihi 25 juta 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;\">Fasa 2: mulai 1 Julai 2028<\/summary><div style=\"padding-top:8px;\"><p>Mulai Julai 2028, caj ini dikenakan ke atas kondominium, koperasi dan rumah satu hingga tiga keluarga bernilai 5 juta dolar atau lebih, menggunakan model baharu Department of Finance berdasarkan jualan setanding. Kadar kondominium dan koperasi kemudian beralih kepada julat yang sama 0.8% hingga 1.3% seperti untuk rumah.<\/p><\/div><\/details><details style=\"border-top:1px solid #e0d8c6;padding:12px 0;\"><summary style=\"cursor:pointer;font-weight:600;font-size:1.1em;\">Mengapa sesetengah pangsapuri bernilai tinggi tidak membayar apa-apa pada mulanya<\/summary><div style=\"padding-top:8px;\"><p>New York City menilai kondominium dan koperasi jauh di bawah harga pasaran, selalunya 80% hingga 90% lebih rendah. Pangsapuri yang akan dijual pada 8 juta dolar mungkin mempunyai nilai yang ditetapkan bandar jauh di bawah 1 juta, jadi sesetengah pangsapuri yang benar-benar mahal mungkin tidak membayar apa-apa pada dua tahun pertama. Itulah sebabnya penting untuk menyemak unit khusus anda.<\/p><\/div><\/details><details style=\"border-top:1px solid #e0d8c6;padding:12px 0;\"><summary style=\"cursor:pointer;font-weight:600;font-size:1.1em;\">Pengecualian kediaman utama<\/summary><div style=\"padding-top:8px;\"><p>Caj ini hanya dikenakan ke atas hartanah yang bukan kediaman utama. Sesebuah hartanah layak mendapat pengecualian jika, pada 5 Januari tahun cukai sebelumnya, ia diduduki lebih daripada separuh tahun oleh pemilik yang dilindungi atau ahli keluarga terdekat (pasangan, anak, adik-beradik, ibu bapa, datuk nenek atau cucu), atau oleh penyewa dengan pajakan berasaskan pasaran sekurang-kurangnya satu tahun yang menggunakannya sebagai kediaman utama.<\/p><p>Bagi trust, benefisiari dianggap sebagai pemilik yang dilindungi. Bagi LLC, perkongsian atau syarikat, ia ialah pemegang kepentingan majoriti. Apabila tiada seorang pun memegang majoriti, pengecualian mungkin tidak tersedia, jadi semakan profesional adalah dinasihatkan.<\/p><\/div><\/details><details style=\"border-top:1px solid #e0d8c6;padding:12px 0;\"><summary style=\"cursor:pointer;font-weight:600;font-size:1.1em;\">Tarikh penting<\/summary><div style=\"padding-top:8px;\"><ul><li><strong>27 Mei 2026:<\/strong> cukai diluluskan dalam bajet negeri.<\/li><li><strong>1 Julai 2026:<\/strong> caj berkuat kuasa.<\/li><li><strong>Selewat-lewatnya 30 Ogos 2026:<\/strong> Department of Finance memberitahu pemilik yang dianggap dikenakan cukai. Mereka boleh membuat bantahan dengan bukti kediaman utama.<\/li><li><strong>1 Januari 2027:<\/strong> bayaran pertama bagi tahun cukai 2026-2027; selepas itu dua kali setahun bersama cukai hartanah biasa.<\/li><li><strong>30 Jun 2031:<\/strong> tarikh tamat semasa.<\/li><\/ul><p>Pelepasan, kredit dan pengecualian yang biasanya mengurangkan cukai hartanah tidak terpakai untuk caj ini.<\/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;\">Apa maksudnya jika anda memiliki, atau akan membeli, rumah kedua di New York<\/summary><div style=\"padding-top:8px;\"><p>Cukai pied-\u00e0-terre mengubah kos memiliki kediaman bukan utama di New York, dan kesannya banyak bergantung pada cara hartanah anda dinilai dan dipegang. Sama ada anda pembeli antarabangsa, pelabur, atau merancang kediaman separuh masa di New York, adalah bijak untuk memahami keadaan anda sebelum bil pertama tiba. Perunding pelbagai bahasa LEVEN boleh menerangkan cara cukai ini terpakai kepada bangunan atau unit tertentu dan menghubungkan anda dengan profesional yang sesuai.<\/p><\/div><\/details><p style=\"font-size:0.9em;opacity:0.8;margin-top:16px;\"><em>Halaman ini memberikan maklumat umum, bukan nasihat undang-undang atau cukai, dan mencerminkan kefahaman kami tentang undang-undang sehingga Jun 2026. Peraturan, terutamanya untuk trust dan LLC, adalah rumit dan boleh berubah. Sila rujuk peguam atau penasihat cukai bertauliah mengenai keadaan anda.<\/em><\/p>\n<p class=\"leven-addl-disclaimer\" style=\"font-style:italic;\">Artikel ini disediakan untuk tujuan maklumat umum sahaja dan bukan merupakan nasihat undang-undang atau cukai. Pemilik harus berunding dengan penasihat cukai atau peguam yang berkelayakan untuk menentukan pendedahan khusus dan kelayakan pengecualian.<\/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>Berkuat kuasa pada 1 Julai 2026<\/strong><\/p><p><strong>Kadar Fasa 1: 4% hingga 6.5%<\/strong><\/p><p><strong>Hanya untuk kediaman yang bukan kediaman utama<\/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\">Hubungi kami untuk membincangkan pilihan anda<\/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>Perunding kami bertutur dalam bahasa anda. Hantarkan beberapa maklumat dan kami akan menghubungi anda untuk menerangkan bagaimana cukai pied-\u00e0-terre memberi kesan kepada hartanah anda di 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 rgba(255,255,255,0.45) !important;}.leven-tax-form input::placeholder,.leven-tax-form textarea::placeholder{color:rgba(255,255,255,0.7) !important;}.leven-tax-form select option{color:#222 !important;}.leven-tax-form .gform_footer{text-align:center;}.leven-tax-form .gform_button{background:#ffffff !important;color:#363705 !important;border:none !important;padding:14px 38px !important;letter-spacing:1px;cursor:pointer;}<\/style><div class=\"leven-tax-form\"><script>\nvar gform;gform||(document.addEventListener(\"gform_main_scripts_loaded\",function(){gform.scriptsLoaded=!0}),document.addEventListener(\"gform\/theme\/scripts_loaded\",function(){gform.themeScriptsLoaded=!0}),window.addEventListener(\"DOMContentLoaded\",function(){gform.domLoaded=!0}),gform={domLoaded:!1,scriptsLoaded:!1,themeScriptsLoaded:!1,isFormEditor:()=>\"function\"==typeof InitializeEditor,callIfLoaded:function(o){return!(!gform.domLoaded||!gform.scriptsLoaded||!gform.themeScriptsLoaded&&!gform.isFormEditor()||(gform.isFormEditor()&&console.warn(\"The use of gform.initializeOnLoaded() is deprecated in the form editor context and will be removed in Gravity Forms 3.1.\"),o(),0))},initializeOnLoaded:function(o){gform.callIfLoaded(o)||(document.addEventListener(\"gform_main_scripts_loaded\",()=>{gform.scriptsLoaded=!0,gform.callIfLoaded(o)}),document.addEventListener(\"gform\/theme\/scripts_loaded\",()=>{gform.themeScriptsLoaded=!0,gform.callIfLoaded(o)}),window.addEventListener(\"DOMContentLoaded\",()=>{gform.domLoaded=!0,gform.callIfLoaded(o)}))},hooks:{action:{},filter:{}},addAction:function(o,r,e,t){gform.addHook(\"action\",o,r,e,t)},addFilter:function(o,r,e,t){gform.addHook(\"filter\",o,r,e,t)},doAction:function(o){gform.doHook(\"action\",o,arguments)},applyFilters:function(o){return 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'>&quot;<span class=\"gfield_required gfield_required_asterisk\">*<\/span>&quot; indicates required fields<\/p>\n                        <\/div><form method='post' enctype='multipart\/form-data' target='gform_ajax_frame_76' id='gform_76'  action='\/ms\/wp-json\/wp\/v2\/pages\/66800#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'>Phone<\/span><\/label><div class='gfield_description' id='gfield_description_76_17'>This field is for validation purposes and should be left unchanged.<\/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'>Bahasa pilihan<\/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' >Spanish<\/option><option value='Portuguese' >Portuguese<\/option><option value='Turkish' >Turkish<\/option><option value='German' >German<\/option><option value='French' >French<\/option><option value='Greek' >Greek<\/option><option value='Mandarin' >Mandarin<\/option><option value='Italian' >Italian<\/option><\/select><\/div><\/div><div id=\"field_76_14\" class=\"gfield gfield--type-section gfield--input-type-section gsection field_sublabel_above gfield--no-description field_description_above field_validation_below gfield_visibility_visible\"  ><h3 class=\"gsection_title\">Maklumat hubungan<\/h3><\/div><fieldset id=\"field_76_1\" class=\"gfield gfield--type-name gfield--input-type-name gfield_contains_required field_sublabel_hidden_label gfield--no-description field_description_above hidden_label field_validation_below gfield_visibility_visible\"  ><legend class='gfield_label gform-field-label gfield_label_before_complex' ><span class='gform-field-label__text'>Nama<\/span><span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/legend><div class='ginput_complex ginput_container ginput_container--name no_prefix has_first_name no_middle_name has_last_name no_suffix gf_name_has_2 ginput_container_name gform-grid-row' id='input_76_1'>\n                            \n                            <span id='input_76_1_3_container' class='name_first gform-grid-col gform-grid-col--size-auto' >\n                                                    <input type='text' name='input_1.3' id='input_76_1_3' value=''   aria-required='true'   placeholder='Nama pertama *' autocomplete=\"given-name\" \/>\n                                                    <label for='input_76_1_3' class='gform-field-label gform-field-label--type-sub hidden_sub_label screen-reader-text'>First<\/label>\n                                                <\/span>\n                            \n                            <span id='input_76_1_6_container' class='name_last gform-grid-col 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