Manhattan Resident Parking Tax Exemption
Residents of Manhattan who own and have registered their motor vehicle to a Manhattan address and park in long-term, rented space may be eligible for an exemption from the additional New York City 8 percent surtax levied on Manhattan parking space rentals.
For those who qualify, the surtax will be at a reduced rate of 10.375% instead of the standard 18.375%. This surtax is actually part of the New York City and New York State shared Sales and Use Tax, but most people call it the Manhattan Resident Parking Tax. If you qualify, you'll receive the Manhattan Resident Parking Tax Exemption.
Eligibility
- An applicant must be a Manhattan resident who rents a
long-term parking space, either monthly or longer;
- An applicant's car must be registered to his or her
primary Manhattan residential address; and
- An applicant's car must be used exclusively for personal use. Commercial, rental, or company vehicles are not eligible.
To Apply
Submit an Application for the Manhattan Resident Parking Tax Exemption and any required supporting documents to:
New York City Department of Finance
Parking Tax Exemption Unit
59 Maiden Lane - 19th Floor
New York, NY 10038
Applications are also available at many parking garages and lots.
Manhattan Resident Parking Tax Exemption
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Be certain to attach all of the required documentation to your application, including the following:
- A photocopy of your current vehicle
registration card and
- Photocopy of one of the following documents showing your Manhattan residential address: Residential lease or deed, Voter registration card, Electric or telephone bill, or Driver's license.
Exemption Effective Date
If you are eligible for the exemption, you will receive a certificate by mail. The exemption becomes effective on the first day of the month following the issuance of the certificate and remains in effect 2 years from the date of issuance provided there are no changes made within the effective period.
First-time applicants should apply before the 15th of a month to ensure receiving a certificate by the first of following month.
Renewals
The exemption expires 2 years from the date of issuance. Renewal applications for the new year beginning September 1, 2008 will be mailed to all exemption recipients starting in June 2008. These applications must be submitted to the Department of Finance by August 31, 2008 for the exemption to be renewed for the following 2 years.
If there have been no changes to your address or vehicle you can renew your Manhattan Resident Parking Tax Exemption online. You may also change the parking facility information in which your vehicle will be located at any time via this service.
Renew your exemption online
If there have been changes to either your address or vehicle, please complete and submit the on-line Manhattan Resident Parking Tax Exemption Application and mail the completed transaction form as well as all required documentation to Finance.
Fraud and Misuse of Exemption
The penalties for anyone who improperly obtains or misuses a Manhattan Resident Parking Tax Exemption Certificate include a fine of $100 in the case of negligence and $500 in case of fraud.
Contact Us
Call 212-232-1585 or 311, e-mail Finance, or write to the Parking Tax Exemption Unit at the address above.
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