Record-based removals (owner-occupancy exemptions for homes; co-op/condo abatement for condos) are identified from Finance's own files and fixed. Everything else is an estimate you can adjust — drag any slider to see units cleared and net surcharge update live. Co-ops carry no absolute abatement removal, only an adjustable informed rate, because the public co-op abatement data is building-level.
Pick a view. The tabs across the top choose what you're looking at. All Property Types shows the three types summed. 1-3 Family Homes, Condominiums, and Cooperatives each show — and let you adjust — that type's assumptions.
Set your scope. On the Result panel, the Citywide / borough buttons filter everything to that geography. The numbers, the flow, and the borough table all follow your selection.
Read the flow. Under the headline you'll see the reconciliation: the notional universe at top, each category of clearance subtracted in turn, and the net at the bottom. Units and dollars are shown for each step.
Adjust the estimates. On a property-type tab, drag any slider to change a proof rate. Everything recomputes live. The fixed box at the top shows what is not adjustable — the removals Finance could make from its own records (see "What's fixed vs. adjustable").
Print or save a scenario. Once the sliders are where you want them, click Print / Save PDF to capture that scenario as a clean one-page summary.
The tool separates what Finance could have determined on its own from what it would have to estimate.
Fixed (not adjustable) — Finance's own records. For homes, the units cleared by owner-occupancy exemptions (STAR, Enhanced STAR, senior, veteran). For condos, the units receiving the co-op/condo abatement. For co-ops, the abatement-informed clearance computed from the abatement dollars in Finance's file. These are matched or computed from Finance's data, so they are shown fixed — they are not assumptions.
Adjustable — the estimates. Everything the sliders control. The largest is the individual-owner rate: property held in an individual's own name is very likely a primary residence, and its residency could be confirmed through the State income-tax data the statute authorizes Finance to obtain. These rates are set high for that reason. Entity/LLC-held property is where genuine uncertainty remains — the individual is masked, and the State match does not cleanly resolve occupancy — so those rates are lower. Trusts sit in between.
The cascade therefore tracks how easily each category could have been resolved: Finance's own records, then State data on own-name owners, then a genuinely uncertain residual.
Notional basis applies the statutory phase-one surcharge rates to Finance's published market values for every over-threshold property (24,218 citywide), before any clearance. It is a starting point, not a projection.
Net surcharge is what remains after the fixed removals and your chosen estimates. It is an analytical estimate, not a headcount and not a revenue forecast.
Owner-type (individual / entity / trust) is parsed from owner names on Finance's list and is approximate. Co-ops carry no public owner names and their abatement is recorded at the building level, so the co-op approach is necessarily building-level — see the companion methodology note for detail.