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Manhattan Resident Parking Tax Exemption
The Manhattan Resident Parking Tax Exemption lowers the tax Manhattan residents pay on rental parking spaces by 8%. The current tax on rental parking spaces in Manhattan is 18.375%. The exemption lowers the amount of tax by 8%, reducing the amount of tax you must pay to 10.375%.
The vehicle must be:
- Individually owned by the applicant.
- Registered to the owner's primary residence in Manhattan.
- Parked in a long-term rented space for one month or more.
- Driven for personal use only. (Commercial, rental, or company vehicles are not eligible for the exemption.)
If we approve your application, we will mail you a certificate which states the month that the exemption will go into effect. You will need to submit the bottom portion of the certificate to your parking facility. Payments made before the certificate is presented to the parking facility are not exempt. No refunds can be issued.
You will receive a renewal notice every other June. You must submit your renewal by August 31 to avoid an interruption of the benefit during the two-year period beginning September 1.
You must resubmit an application, including all required documentation, to report a change of:
- Manhattan residence
- Parking garage or lot
- Parking facility’s consumer affairs license number
- Vehicle number
- License plate number
Fines and penalties are charged to anyone who misuses or improperly obtains a Manhattan Resident Parking Tax Exemption certificate.
Owners and operators of garages in Manhattan can download our Manhattan Resident Parking Tax Exemption poster. Please hang the poster in a location that is accessible to customers.
If you have questions or would like to request a paper application, please send us a message, or call 311.
You can also write to us at the address below:
New York City Department of Finance
Parking Tax Exemption Unit
P.O. Box 5563
Binghamton, NY 13902-5563