The complete 2026 framework for buying a Manhattan apartment — costs, co-op vs. condo, board approval, mansion tax, Local Law 97. By a Manhattan broker since 2013.

Capital gains tax is the largest tax most Manhattan sellers face on a sale. A plain-English breakdown of federal, state, and city rates, the $250K/$500K primary residence exclusion, FIRPTA, 1031 exchanges, and basis step-up.

The 421-a abatement saves new-development buyers thousands per year — until it expires and taxes triple overnight. Here's how to read the schedule.

The NYC mansion tax starts at 1% above $1M and tops out at 3.9% above $25M. Here's the full bracket table and how to plan your offer around it.

Buying a Manhattan apartment costs 2-3% of price for co-ops and 3-6% for condos with a mortgage. Here's the line-by-line breakdown of every closing cost.

Albany is debating a Manhattan pied-à-terre tax again. What Paris, Vancouver, and London tell us about how this kind of tax actually plays out.

The One Big Beautiful Bill brings several tax changes with material implications for real estate — SALT, mortgage interest, depreciation. Here's what changed.

A new proposal could raise the SALT deduction cap for some NYC homeowners, offering modest tax relief and added buying power for mid-market buyers.

Navigate 2025's real estate shifts: higher rates, SALT cap movement, soaring operating costs, and new policy. The Roebling Report's annual outlook.

Trump's proposed SALT cap repeal could meaningfully boost Manhattan luxury — high-earner buyers would regain six-figure deduction power overnight.