Manhattan Resident Parking Tax Exemption
The Manhattan Resident Parking Tax is 18.375%, which
consists of the standard rate of 10.375% and an additional 8% for Manhattan rental parking spaces. The extra tax is part of the New York City and New York State shared Sales and Use Tax. However, if you qualify, you can receive the Manhattan Resident Parking Tax Exemption.
Eligibility
For
those who qualify, the tax is reduced to a rate
of 10.375% instead of 18.375%. To be eligible for the Manhattan
Resident Parking Tax Exemption, Manhattan residents must own and register their
motor vehicle to a Manhattan address and park in a long-term rented
space.
To be eligible:
- The applicant must be a Manhattan resident who rents a long-term
parking space for the month or longer;
- The applicant's vehicle must be registered to his or her
primary Manhattan residential address; and
- The vehicle must be used exclusively for personal use.
Commercial, rental, or company vehicles will not get the exemption.
To Apply
Submit an application for the Manhattan Resident Parking Tax Exemption and required 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
Download Application (29k)
Apply Online
Download Brochure
(154k)
Be certain to attach all of the required
documentation to your application and include 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
- Driver's license.
Exemption Effective Date
If you are eligible for the
exemption, you will receive an exemption certificate by mail. First-time
applicants should apply before the 15th of a month to ensure receiving a
certificate by the first of following month. The exemption is good for two years
if there are no changes to your address or vehicle.
Renewals
The
exemption expires after 2 years. Renewal applications for the new year, beginning September 1, 2009, will be mailed to all exemption recipients starting in June 2009. Please submit your application by August 31, 2009.
If there are no changes to your address or vehicle you can renew your Manhattan Resident Parking Tax Exemption online. You can also change the garage where your vehicle will be parked.
Renew your exemption online
If there have been changes to either your address or vehicle, please download, complete, and mail the Manhattan Resident Parking Tax Exemption Application with the required documents to Finance at:
New York City Department of Finance
Parking Tax Exemption Unit
59 Maiden Lane - 19th Floor
New York, NY 10038
Fraud and Misuse of Exemption
The penalties for anyone who improperly obtains or misuses a Manhattan Resident Parking Tax Exemption Certificate may 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.
E-mail Manhattan Resident Parking Tax Exemptions