Millionaires’ RowLeaderboardsNYC DOF 2027 supplemental roll

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The largest portfolios and the highest valuations on the roll

Three tiers run through every table below. Every parcel here is on the city’s FY27 assessment roll; a □ marks one that is not on the DOF 2027 supplemental roll, and a ■ marks one matching the criteria DOF published for the non-primary-residence surcharge — broadly, class 1 homes over $5M and condo or co-op units at $1M and above. A red mark means may be subject, never that tax is owed.

Top owners by properties on the roll — 50 of 50

#Owner of recordPropertiesOn supplemental rollMay be subjectCombined value
1PPC RESIDENTIAL, LLC3,5993,598—$221,062,236
2PARKCHESTER PRESERVATION COMPANY, L.P.2,2442,244—$155,173,082
3MIP ONE WALL STREET ACQUISITION LLC41041082$298,957,874
4LINCOLN PLAZA ASSOCIATES366366—$131,530,491
5YORKVILLE TOWERS ASSOC LLC401313—$75,262,177
6JOBER UPPER RIVERSIDE LLC295293—$41,381,820
7PARKCHESTER PRESERVATION COMPANY L.P.282282—$18,852,213
8MARINER'S COVE SITE B ASSOCIATES22522414$90,908,596
9PARCKHESTER PRESERVATION MGMT LLC208208—$14,361,489
10CPS FEE COMPANY III LLC20720720$131,937,837
11MEADOWWOOD TOWERS LLC199199—$18,005,752
12125 GREENWICH OWNER LLC1891863$91,513,835
13PM PARTNERS1921842$59,893,407
14PISTILLI 38TH STREET173170—$32,100,131
15200/210 EAST 65 LLC167166—$102,246,193
16OCEAN SHELL LLC316166—$22,337,000
17S.K.I. REALTY, INC.211164—$462,965,280
18301/66 OWNERS CORP.157156—$49,358,389
19DORCHESTER ASSOCIATES146146—$48,696,132
2045 EMMUT PROPERTIES LLC1491441$34,893,179
21JINGANG NORTHERN LLC181135—$26,624,208
22NYC HOUSING AUTHORITY700128—$11,919,438,675
23TOWNHOUSE RENTAL, L.L.C.2481263$425,607,500
24120 BEACH 26TH STREET, LLC127126—$13,815,995
25CPW TOWERS125125—$17,844,009
26CRESCENT CLUB LLC152121—$26,690,004
27YORKVILLE TOWERS ASSOOCIATES LLC152120—$28,140,364
28THE SLOAN-KETTERING INSTITUTE FOR CANCER RESEARCH118118—$32,362,751
2912-15 BROADWAY ASTORIA LLC120118—$23,951,636
30C & G EMPIRE REALTY, LLC121115—$50,296,491
31NAWAL REALTY INC115114—$8,512,039
32DARCEY ASSOCIATES LLC110110—$36,213,566
33175 UWS CONDO PROPERTY OWNER LLC109109—$29,029,056
3480 GORANI LLC109109—$9,275,964
35THE ONE EIGHTEEN CONDOMINIUM144108—$10,854,007
36ZDJ HUDSON YARDS LLC152106—$27,356,340
379 DEKALB FEE OWNER LLC1061053$51,649,032
38LEX 47TH PROPERTY OWNER LLC107105—$37,683,661
39646 11TH OWNER LLC105104—$40,121,546
40BELNORD PARTNERS LLC989841$86,362,393
4185 JAY STREET BROOKLYN, LLC9997—$89,067,870
42100 WEST 93RD OWNER LLC9595—$21,325,372
43TURTLE BAY HOUSE LIMITED LIABILITY COMPA NY10291—$31,065,790
44WATERFRONT RESORT HOLDINGS LLC9491—$18,022,323
45QUAIL RUN AT LA TOURETTE INC9291—$9,637,562
46BRG GARDEN BAY9191—$7,611,725
47CORNELL UNIVERSITY12089—$994,228,810
48SETAM REALTY ASSOCIATES, L.L.C.10189—$13,777,824
493055 VERNON LLC9489—$13,277,728
5025 BROAD STREET L/CAL LLC8786—$34,963,732

Values are DOF estimates; co-op buildings and their units may both appear.

Top owners by total value — top 50

#Owner of recordPropertiesOn supplemental rollMay be subjectCombined value
1DEPARTMENT OF EDUCATION9920—$23,107,088,101
2NYC PARKS DEPT4,2486—$20,179,114,431
3PORT AUTHORITY NY & NJ20—$19,043,300,000
4NYC PARKS5781—$15,029,619,112
5NYC DSBS38952$14,953,051,389
6NYC HOUSING AUTHORITY700128—$11,919,438,675
7NATIONAL PARK SERVICE460—$5,831,734,700
8DCAS1,8472—$4,640,375,880
9NEW YORK UNIVERSITY154164$3,999,226,698
10LOWER MANHATTAN DEVELOPMENT CORPORATION50—$3,997,910,164
11CITIFIELD10—$3,554,284,000
12HEALTH AND HOSPITALS CORPORATION360—$3,507,295,636
13ARENA NOMINEE SUB B,10—$2,539,249,000
14METROPOLITAN TRANSPORTATION AUTHORITY990—$2,449,955,068
15DEPT OF PARKS AND RECREATION200—$2,413,074,900
16NYC DCAS1352—$2,245,559,965
17NEW YORK CONVENTION CENTER20—$2,194,494,000
18UNITED STATES OF AMERICA284—$2,106,882,238
19DASNY312—$2,050,572,300
20767 FIFTH PARTNERS LLC10—$1,837,514,000
21CULTURAL AFFAIRS 2421—$1,771,303,718
22BPP ST OWNER LLC10—$1,757,609,000
23NYC DEPT OF EDUCATION730—$1,736,779,640
24ONE BRYANT PARK10—$1,711,111,100
25NYC DOT6520—$1,678,070,110
2650 HYMC OWNER LLC10—$1,597,490,000
27NYC HHC80—$1,564,963,000
28JPMORGAN CHASE BANK20—$1,529,307,000
29SANITATION 2531060—$1,508,791,000
30200 PARK, L.P.10—$1,488,707,000
31NYC EDC390—$1,474,228,500
32MOUNT SINAI HOSPITAL150—$1,414,676,969
33UNITED STATES POSTAL SERVICE860—$1,375,478,070
34ONE VANDERBILT OWNER LLC10—$1,343,707,000
35NYC TRANSIT5490—$1,320,608,204
36RIVERWALK 8 AFFORDABLE, L.P.21—$1,319,323,000
37POLICE DEPARTMENT 12110—$1,284,899,870
38ESRT EMPIRE STATE BUILDING, L.L.C.10—$1,283,202,000
391221 AVENUE HOLDINGS LLC10—$1,278,488,900
40509 W 34, L.L.C.10—$1,257,075,000
41ONE CITY BLOCK LLC10—$1,255,555,600
42TRUSTEES OF COLUMBIA UNIVERSITY21763—$1,240,402,464
43DEPARTMENT OF CORRECTIONS 6040—$1,228,625,000
44PRESBYTERIAN HSP CITY NY20—$1,227,230,200
45PARKS AND RECREATION (GENERAL)1010—$1,212,453,825
46CITIGROUP TECHNOLOGY, INC.20—$1,200,794,618
47SL GREEN REALTY CORP.30—$1,149,855,800
48345 PARK AVENUE, L.P.10—$1,138,114,000
49SOLOVIEFF REALTY CO. II, L.L.C.10—$1,111,111,100
501633 BROADWAY OWNER II, LP10—$1,090,929,000

Values are DOF estimates; co-op buildings and their units may both appear.

Most expensive properties in New York City — top 100

#AddressBoroughOwner of recordFull market value
1□154-68 BROOKVILLE BLVDQueensPORT AUTHORITY NY & NJ$18,880,836,000
2□83-00 23 AVENUEQueensNYC DSBS$9,623,698,000
3□1000 5 AVENUEManhattanNYC PARKS$7,333,446,000
4□185 GREENWICH STREETManhattanLOWER MANHATTAN DEVELOPMENT CORPORATION$3,968,367,000
5□123-01 ROOSEVELT AVENUEQueensCITIFIELD$3,554,284,000
6□FLATBUSH AVENUEBrooklynNATIONAL PARK SERVICE$3,444,372,000
7□620 ATLANTIC AVENUEBrooklynARENA NOMINEE SUB B,$2,539,249,000
8□360 WEST STREETManhattanNEW YORK CONVENTION CENTER$2,119,152,000
9□1 EAST 161 STREETThe BronxDEPT OF PARKS AND RECREATION$2,067,101,000
10□761 5 AVENUEManhattan767 FIFTH PARTNERS LLC$1,837,514,000
11□FLATBUSH AVENUEBrooklynNYC DSBS$1,814,470,000
12□240 1 AVENUEManhattanBPP ST OWNER LLC$1,757,609,000
13□1111 AVENUE OF THE AMERManhattanONE BRYANT PARK$1,711,111,100
14□427 10 AVENUEManhattan50 HYMC OWNER LLC$1,597,490,000
15□270 PARK AVENUEManhattanJPMORGAN CHASE BANK$1,528,652,000
16□200 PARK AVENUEManhattan200 PARK, L.P.$1,488,707,000
17□51 EAST 42 STREETManhattanONE VANDERBILT OWNER LLC$1,343,707,000
18MAIN STREETManhattanRIVERWALK 8 AFFORDABLE, L.P.$1,317,637,000
19□338 5 AVENUEManhattanESRT EMPIRE STATE BUILDING, L.L.C.$1,283,202,000
20□1221 AVENUE OF THE AMERManhattan1221 AVENUE HOLDINGS LLC$1,278,488,900
21□527 WEST 34 STREETManhattan509 W 34, L.L.C.$1,257,075,000
22□111 8 AVENUEManhattanONE CITY BLOCK LLC$1,255,555,600
23□10-01 HAZEN STREETThe BronxDEPARTMENT OF CORRECTIONS 60$1,184,424,000
24□388 GREENWICH STREETManhattanCITIGROUP TECHNOLOGY, INC.$1,143,532,000
25□345 PARK AVENUEManhattan345 PARK AVENUE, L.P.$1,138,114,000
26□9 WEST 57 STREETManhattanSOLOVIEFF REALTY CO. II, L.L.C.$1,111,111,100
27□1631 BROADWAYManhattan1633 BROADWAY OWNER II, LP$1,090,929,000
28□1472 BROADWAYManhattanNYC EDC$1,088,107,000
29□1271 AVENUE OF THE AMERManhattanROCKEFELLER CTR NORTH INC$1,084,403,000
30□200 CENTRAL PARK WESTManhattanCULTURAL AFFAIRS 2$1,079,322,000
31□1260 AVENUE OF THE AMERManhattanRCPI HOLDCO LCC ATTN: TRACEY FRAZZETTA$1,062,500,000
32□1290 AVENUE OF THE AMERManhattan555 1290 HOLDINGS, LLC$1,062,139,000
33□1211 AVENUE OF THE AMERManhattan1211 6TH AVENUE SYNDICATION PARTNERS JV, L.P.$1,012,380,000
34□159 STREETQueensUNITED STATES OF AMERICA$982,032,000
35□180 FT WASHINGTON AVENUEManhattanPRESBYTERIAN HSP CITY NY$979,155,200
36□420 8 AVENUEManhattanMSG ARENA, LLC$974,105,000
37□1285 AVENUE OF THE AMERManhattanC & K 1285 OWNER LLC$972,853,000
38□250 WEST 34 STREETManhattanKORPENN LLC$971,297,000
39□395 9TH AVENUE, APT 1001ManhattanBOP NE LLC$957,919,895
40□1114 AVENUE OF THE AMERManhattan1114 6TH AVENUE OWNER LLC$945,535,000
41□245 PARK AVENUEManhattanMETROPOLITAN TRANSPORTATION AUTHORITY$937,157,000
42□1345 AVENUE OF THE AMERManhattan1345 LEASEHOLD LLC$933,333,300
43□501 WEST 30 STREETManhattanLEGACY YARDS TENANT LP$902,270,000
44□380 11 AVENUEManhattanONE HUDSON YARDS OWNER LLC$888,504,000
45□85 CONVENT AVENUEManhattanCITY COLLEGE$876,392,000
46□1440 MADISON AVENUEManhattanMOUNT SINAI HOSPITAL$838,735,000
47□825 8 AVENUEManhattanWWP OFFICE, LLC$825,714,000
48□375 NINTH AVENUE, APT OFFManhattanBOP SE LLC$811,661,000
49□1515 BROADWAYManhattan1515 BROADWAY OWNER LLC$810,759,000
50□60 COLUMBUS AVENUEManhattanLINCOLN CENTER FOR THE PERFORMING ARTS$804,414,000
51□200 WEST STREETManhattanGOLDMAN SACHS HEADQUARTERS LLC$787,910,000
52□67-02 DOUGLASTON PARKWAYQueensNYC PARKS DEPT$783,780,000
53□225 LIBERTY STREETManhattanWFP TOWER B CO LP$777,353,000
54□2 PENN PLAZAManhattanVORNADO TWO PENN PROPERTY LLC$775,568,000
55□660 FIFTH AVENUE, APT OU1ManhattanBSREP 111 NERO FIFTH AVENUE$768,346,542
56□10 COLUMBUS CIRCLE, APT TIMEWManhattanCOLUMBUS OFFICE, LLC$766,796,460
57□752 1 AVENUEManhattanDADA, LLC$761,150,000
58□532 WASHINGTON STREETManhattan550 WASHINGTON OWNER (DE) LLC$758,888,900
59□787 7 AVENUEManhattanFSP 787 SEVENTH, LLC$736,165,000
60□462 1 AVENUEManhattanNYC HHC$727,923,000
61□1301 AVENUE OF THE AMERManhattan1301 PROPERTIES OWNER LP$703,371,000
62□617 LEXINGTON AVENUE, APT CTGP1ManhattanDAI-ICHI LIFE INVESTMENT PROPERTIES, INC .$698,677,000
63□1 MADISON AVENUEManhattan1 MADISON OFFICE FEE LLC$693,848,000
64□1230 AVENUE OF THE AMERManhattanRCPI HOLDCO LCC ATTN: KELLEY MARBURY$671,355,000
65□110 WEST KINGSBRIDGE RDThe BronxBRONX V A MEDICAL CENTER$665,994,000
66□151 EAST 58 STREET, APT OFF-1Manhattan731 OFFICE ONE LLC$659,666,002
67□300 MADISON AVENUEManhattanBFP 300 MADISON II LL$653,333,300
68□1568 BROADWAY, APT HTL-1ManhattanTIMES SQUARE HOTEL OWNER, LLC$649,233,320
69□270-05 76 AVENUEQueensLONG ISLAND JEWISH HOSPITAL$648,979,000
70□512 MADISON AVENUEManhattan520 MADISON OWNERS, L.L.C. ATTN: TRACEY FRAZZETTA$647,788,000
71□8150A UTOPIA PARKWAYQueensST JOHN S UNIVERSITY$645,911,000
72□200 VESEY STREETManhattanAMERICAN EXPRESS CO$636,522,000
73□1176 YORK AVENUEManhattanSOCIETY OF THE NY HOSPITAL$632,205,000
74□CROSS BAY BOULEVARDQueensUNITED STATES OF AMERICA$621,089,000
75□350 MARCONI STREETThe BronxNYC DCAS$614,516,000
76□450 WEST 33RD STREET, APT OFCManhattan450 PARTNERS LLC$609,695,640
77□399 PARK AVENUE, APT UNIT2ManhattanBP 399 PARK AVENUE,$609,672,000
782049 BARTOW AVENUEThe BronxRIVERBAY CORPORATION$606,304,000
79□63-30 KISSENA BOULEVARDQueensDORMITORY AUTH$603,733,000
80□110-10 ROCKAWAY BOULEVARDQueensNYS COMPTROLLER'S OFFICE$598,066,000
81□441 EAST FORDHAM ROADThe BronxFORDHAM UNIVERSITY$583,771,000
82□424 10 AVENUEManhattanST LUKES-ROOSEVELT HOSP$583,075,000
83□375 PARK AVENUEManhattan375 PARK FEE LLC$576,289,000
84□56-01 GRAND CENTRAL PKWYQueensNYC PARKS$568,008,000
85□100 EAST 45 STREETManhattanUNITED STATES POSTAL SERVICE$565,891,000
86□250 WEST 55 STREETManhattanGLADDEN PROPERTIES LLC$563,702,000
87□30 HUDSON YARDS, APT TWManhattan30 HY WM UNIT OWNER LP$562,498,133
88□550 MADISON AVENUEManhattanOAC 550 OWNER LLC$561,091,000
89□57 EAST 52 STREETManhattanPARK AVENUE PLAZA OWNER LLC$560,799,000
90□7 WORLD TRADE CENTERManhattanTHE PORT AUTHORITY OF NEW YORK AND NEW J ERSEY$555,345,000
91□1535 BROADWAY, APT HTLManhattanUNAVAILABLE OWNER$551,223,000
92□390 MADISON AVENUEManhattanNYS COMMON RETIREMENT FUND$548,355,000
93□425 PARK AVENUEManhattan425 PARK AVE GROUND OWNER LLC$547,701,000
94□1095 AVENUE OF THE AMER, APT UPManhattan3 BP REIT$544,938,834
95□576 10 AVENUEManhattanMANHATTAN PLAZA INC$543,759,000
96□20 HUDSON YARDS, APT RETManhattan20-30 HUDSON YARDS CONDOMINIUM$541,532,288
97□342 1 AVENUEManhattanBPP PCV OWNER LLC$538,692,000
98□250 VESEY STREETManhattanWFP TOWER D CO LP$535,100,000
99□1001 RICHMOND HILL ROADStaten IslandNYC PARKS DEPT$530,857,000
100□56 HUDSON STREETManhattan60 HUDSON OWNERS LLC$527,899,000

Every parcel in the city, ranked by DOF full market value — including the office towers and commercial buildings the surcharge was never aimed at.

Most expensive properties that may be subject — top 50

#AddressBoroughOwner of recordFull market value
1■138 WILLOUGHBY STREETBrooklynNYC HPD$189,250,363
2■300 EAST 40 STREETManhattanCHURCHILL OWNERS CORP$185,577,596
3■60 EAST 8 STREETManhattanGEORGETOWN PLZ OWNERS CORP$145,185,000
4■205 WEST END AVENUEManhattan205 WEST END AVENUE OWNERS CORP$143,659,567
5■140 WEST END AVENUEManhattan140 WEST END AVENUE OWNERS CORP.$142,149,000
6■7 EAST 72 STREETManhattanDREFIN INVESTMENTS LIMITED$112,015,000
7■420 EAST 64 STREETManhattanJASON GERBSMAN$110,468,000
8■180 WEST END AVENUEManhattan180 W END AVE OWNERS CORP$102,383,998
9■150 WEST END AVENUEManhattan150 WEST END AVE OWRS CP$96,573,832
10■165 WEST END AVENUEManhattan165 WEST END AVE OWNERS CORP$94,871,002
11■170 WEST END AVENUEManhattanUNAVAILABLE OWNER$94,479,210
12■185 WEST END AVENUEManhattan185 WEST END AVE OWNERS CORP$94,249,002
13■61 WEST 62 STREETManhattanUNAVAILABLE OWNER$91,025,191
14■160 WEST END AVENUEManhattanELLDAV ENTERPRISES, LLC$89,575,002
15■225 EAST 57 STREETManhattan225 EAST 57 ST OWNERS INC DBA H ARRIDGE HOUSE$80,640,947
16■14 WEST 4 STREETManhattanMERCER SQUARE OWNERS COPP$78,968,000
17■300 EAST 71 STREETManhattanTHESO CORPORATION$78,671,002
18■551 MAIN STREETManhattanISLAND HOUSE TENANTS CORP$78,260,970
19■1175 YORK AVENUEManhattanYORK RIVER HOUSE OWNERS CORP$78,215,249
20■20 EAST 71 STREETManhattanTOWER MANAGEMENT HOLDINGS LLC$77,333,000
21■9 EAST 86 STREETManhattanPAULSON, JENICA$75,818,000
22■115 EAST 87 STREET, APT RESIDManhattan115-87 OWNERS CORP$74,011,000
23■41 EAST 70TH STREETManhattanNEW ANGOULEME PROPERTY LLC$73,658,000
24■2021 BROADWAY, APT RESDManhattanTHE NEVADA OWNERS INC$71,204,692
25■27 CHRISTOPHER STREETManhattanVILLAGEFH, LLC$70,567,000
26■703 WASHINGTON STREETManhattanGREENWICH HEIGHTS CORPORATION$69,806,000
27■401 EAST 74 STREETManhattanUNAVAILABLE OWNER$69,660,000
28■240 EAST 76 STREETManhattanEASTMORE OWNERS CORP$67,360,000
29■9 EAST 71 STREETManhattanBOLT 1 L.P.$66,836,000
30■807 PARK AVENUE, APT 12Manhattan807 PARK LLC$63,756,000
31■2 HORATIO STREET, APT RES1Manhattan2 HORATIO OWNERS$63,339,000
32■4 EAST 75 STREETManhattanSUGAR SHACK LLC$63,294,000
33■205 EAST 78 STREETManhattan205/78 OWNERS CORP$62,834,000
34■777 WASHINGTON STREETManhattan777 WASHINGTON LLC$62,559,000
35■333 EAST 102 STREET, APT R UManhattanEAST 102ND STREET REALTY LLC$61,134,000
36■200 WEST 79 STREETManhattan200 W 78 ST OWNERS CORP$61,051,000
37■15 EAST 81 STREETManhattanANGIOLINA CORP. N.V.,$61,040,000
38■99-40 63 ROAD, APT RU1QueensANITA TERRACE CONDOMINIUM$59,540,194
39■63 EAST 9 STREETManhattanSHAH SNEH J$59,174,000
40■529 WEST 42 STREETManhattanUNAVAILABLE OWNER$58,229,000
41■11 EAST 67 STREET, APT 4Manhattan11 E 67, LLC$58,063,000
42■5 EAST 68 STREETManhattanREP OF INDONESIA$57,746,000
43■345 EAST 56 STREETManhattanUNAVAILABLE OWNER$56,893,000
44■57 EAST 90 STREETManhattanNTT-90 LLC$56,841,000
45■45 EAST 70 STREETManhattan70TH STREET HOLDINGS, LLC$56,562,000
46■36 EAST 67 STREETManhattanNYC 67TH STREET,$55,362,000
47■14 EAST 72 STREET, APT 24Manhattan12 E 72ND LLC$55,115,000
48■233 EAST 69 STREETManhattanUNAVAILABLE OWNER$54,773,464
49■20 EAST 35 STREET, APT COM-BManhattan20 E 35 OWNERS CORP$54,156,156
50■161 WEST 75 STREET, APT R-1Manhattan75 OWNERS CORP$53,885,281

Restricted to the ■ parcels matching DOF’s published criteria. Primary-residence use generally exempts an owner, so these may be subject to the surcharge — not liable for it.

About this data. Source: the New York City Department of Finance 2027 supplemental property roll — a public record listing properties that may fall within the scope of the non-primary-residence (“pied-à-terre”) surcharge — shown against the full FY27 assessment roll of every parcel in the city. Owner names and addresses are reproduced as published by DOF.

Parcels drawn in grey are on the city assessment roll but not on the supplemental roll; white parcels are on the supplemental roll. Grey is context, not a judgement — a great deal of the city (airports, parks, offices, most commercial property) was never in scope for this surcharge in the first place.

Parcels marked in red match the criteria DOF published for the surcharge — broadly, class 1 houses over $5M and condo or co-op units at $1M and above. DOF describes the roll as including but not limited to properties that may be subject, and a property used as the owner’s primary residence is generally exempt, so a red mark means may be subject, never that tax is owed.

Dollar figures are DOF full market value (FMV) estimates used for assessment purposes. They are not sale prices, appraisals, or listing prices. Appearing on this roll does not mean the tax applies to a property — eligibility depends on residency and other facts that are not in this dataset. Records may contain errors carried over from the source roll.

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