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July 1, 2026 Business Entities and Transactions

Trusts, Business Entities, and Co-ops: Ownership Questions Under New York City’s New Pied-à-Terre Tax

New York City has a new tax aimed squarely at high-value second homes. New York’s new Pied-à-Terre Tax (“PAT Tax”) is imposed on residential real property owners in New York City who use such property as a secondary residence or an investment.[1]  New York’s 2026–2027 state budget bill, enacted on…

Comiter Singer

Comiter Singer N/a
Palm Beach Gardens 3825 PGA Boulevard,
Suite 701
Palm Beach Gardens, FL 33410
Boca Raton 2000 Glades Rd Suite 200 Boca Raton, FL 33431,
Suite 200
Boca Raton, FL 33431
Stuart 1002 SE Monterey Commons Blvd,
Suite 202
Stuart, FL 34996
Palm Beach 249 Royal Palm Way,
Suite 501
Palm Beach,, FL 33480