A dated checklist for boards and managing agents

The checklist

1. Pull the assessment roll addendum the Department of Finance published on July 25, 2026 and identify which units in the building are listed as possibly subject, with their Phase One values. Do it unit by unit; share counts differ and so do the answers.
2. Forward each notice to the affected shareholder immediately. The corporation is expected to pass notices along as soon as practicable, and the response clock does not pause while a notice sits with the agent.
3. Track the response deadline per unit. Cooperative units on the current mailing respond by August 24, 2026. Homes and condominiums respond by August 21, 2026. The date printed on the owner's own notice governs.
4. Coordinate the response filings through the DOF portal at nyc.gov/npsurcharge. Each response uses the unique security code printed on that unit's own notice. Record what was filed for which unit and on what date.
5. Document what the building sent to each shareholder and when it went out. If a shareholder later says no notice arrived, the building's record of forwarding is the only answer to that.
6. Where the dispute is the value rather than the residency, calendar the Tax Commission deadline: March 1, 2027 for Class 2 condominium and cooperative units, on Form TC107. Confirm which units are on which track before anything is filed, because the two paths foreclose each other.
7. Keep the file. The audit window runs six years and carries subpoena power, so the responses, the documents behind them, and the forwarding record all have a six-year shelf life.

Dates worth putting on the calendar now

Two things that quietly go wrong

The first is a unit whose notice went to a mailing address the building has not updated, which burns the window before anyone at the building learns a response was needed. The second is a unit filed on the wrong track, where a value argument gets sent to the residency portal or a residency argument gets routed into a value protest that replaces the direct exemption application. Both are cheaper to prevent in July than to argue about in January.