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A pied-à-terre (French pronunciation: [pjetaˈtɛʁ], plural: pieds-à-terre; French for "foot on the ground") is a small living unit, e.g., apartment or condominium, often located in a large city and not used as an individual's primary residence. The term implies use of the property as a temporary second residence, but not a vacation home, either for part of the year or part of the work week, usually by a reasonably wealthy person. If the owner's primary residence is nearby, the term also implies that the residence allows the owner to use their primary residence as a vacation home.
Pieds-à-terre attracted discussion during the 2010s in Paris and New York, where they are argued to cause a reduction in the overall housing supply. A tax on such units has been discussed since 2014. A 2019 bill in the New York State Assembly that would place a recurring tax on luxury pieds-à-terre was blocked after intense pressure from real estate developers and their lobbyists.