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.
| # | Address | Borough | Full market value |
|---|---|---|---|
| 1 | □154-68 BROOKVILLE BLVD | Queens | $18,880,836,000 |
| 2 | □83-00 23 AVENUE | Queens | $9,623,698,000 |
| 3 | □1000 5 AVENUE | Manhattan | $7,333,446,000 |
| 4 | □185 GREENWICH STREET | Manhattan | $3,968,367,000 |
| 5 | □123-01 ROOSEVELT AVENUE | Queens | $3,554,284,000 |
| 6 | □FLATBUSH AVENUE | Brooklyn | $3,444,372,000 |
| 7 | □620 ATLANTIC AVENUE | Brooklyn | $2,539,249,000 |
| 8 | □360 WEST STREET | Manhattan | $2,119,152,000 |
| 9 | □1 EAST 161 STREET | The Bronx | $2,067,101,000 |
| 10 | □761 5 AVENUE | Manhattan | $1,837,514,000 |
| 11 | □FLATBUSH AVENUE | Brooklyn | $1,814,470,000 |
| 12 | □240 1 AVENUE | Manhattan | $1,757,609,000 |
| 13 | □1111 AVENUE OF THE AMER | Manhattan | $1,711,111,100 |
| 14 | □427 10 AVENUE | Manhattan | $1,597,490,000 |
| 15 | □270 PARK AVENUE | Manhattan | $1,528,652,000 |
| 16 | □200 PARK AVENUE | Manhattan | $1,488,707,000 |
| 17 | □51 EAST 42 STREET | Manhattan | $1,343,707,000 |
| 18 | MAIN STREET | Manhattan | $1,317,637,000 |
| 19 | □338 5 AVENUE | Manhattan | $1,283,202,000 |
| 20 | □1221 AVENUE OF THE AMER | Manhattan | $1,278,488,900 |
| 21 | □527 WEST 34 STREET | Manhattan | $1,257,075,000 |
| 22 | □111 8 AVENUE | Manhattan | $1,255,555,600 |
| 23 | □10-01 HAZEN STREET | The Bronx | $1,184,424,000 |
| 24 | □388 GREENWICH STREET | Manhattan | $1,143,532,000 |
| 25 | □345 PARK AVENUE | Manhattan | $1,138,114,000 |
| 26 | □9 WEST 57 STREET | Manhattan | $1,111,111,100 |
| 27 | □1631 BROADWAY | Manhattan | $1,090,929,000 |
| 28 | □1472 BROADWAY | Manhattan | $1,088,107,000 |
| 29 | □1271 AVENUE OF THE AMER | Manhattan | $1,084,403,000 |
| 30 | □200 CENTRAL PARK WEST | Manhattan | $1,079,322,000 |
| 31 | □1260 AVENUE OF THE AMER | Manhattan | $1,062,500,000 |
| 32 | □1290 AVENUE OF THE AMER | Manhattan | $1,062,139,000 |
| 33 | □1211 AVENUE OF THE AMER | Manhattan | $1,012,380,000 |
| 34 | □159 STREET | Queens | $982,032,000 |
| 35 | □180 FT WASHINGTON AVENUE | Manhattan | $979,155,200 |
| 36 | □420 8 AVENUE | Manhattan | $974,105,000 |
| 37 | □1285 AVENUE OF THE AMER | Manhattan | $972,853,000 |
| 38 | □250 WEST 34 STREET | Manhattan | $971,297,000 |
| 39 | □395 9TH AVENUE, APT 1001 | Manhattan | $957,919,895 |
| 40 | □1114 AVENUE OF THE AMER | Manhattan | $945,535,000 |
| 41 | □245 PARK AVENUE | Manhattan | $937,157,000 |
| 42 | □1345 AVENUE OF THE AMER | Manhattan | $933,333,300 |
| 43 | □501 WEST 30 STREET | Manhattan | $902,270,000 |
| 44 | □380 11 AVENUE | Manhattan | $888,504,000 |
| 45 | □85 CONVENT AVENUE | Manhattan | $876,392,000 |
| 46 | □1440 MADISON AVENUE | Manhattan | $838,735,000 |
| 47 | □825 8 AVENUE | Manhattan | $825,714,000 |
| 48 | □375 NINTH AVENUE, APT OFF | Manhattan | $811,661,000 |
| 49 | □1515 BROADWAY | Manhattan | $810,759,000 |
| 50 | □60 COLUMBUS AVENUE | Manhattan | $804,414,000 |
| 51 | □200 WEST STREET | Manhattan | $787,910,000 |
| 52 | □67-02 DOUGLASTON PARKWAY | Queens | $783,780,000 |
| 53 | □225 LIBERTY STREET | Manhattan | $777,353,000 |
| 54 | □2 PENN PLAZA | Manhattan | $775,568,000 |
| 55 | □660 FIFTH AVENUE, APT OU1 | Manhattan | $768,346,542 |
| 56 | □10 COLUMBUS CIRCLE, APT TIMEW | Manhattan | $766,796,460 |
| 57 | □752 1 AVENUE | Manhattan | $761,150,000 |
| 58 | □532 WASHINGTON STREET | Manhattan | $758,888,900 |
| 59 | □787 7 AVENUE | Manhattan | $736,165,000 |
| 60 | □462 1 AVENUE | Manhattan | $727,923,000 |
| 61 | □1301 AVENUE OF THE AMER | Manhattan | $703,371,000 |
| 62 | □617 LEXINGTON AVENUE, APT CTGP1 | Manhattan | $698,677,000 |
| 63 | □1 MADISON AVENUE | Manhattan | $693,848,000 |
| 64 | □1230 AVENUE OF THE AMER | Manhattan | $671,355,000 |
| 65 | □110 WEST KINGSBRIDGE RD | The Bronx | $665,994,000 |
| 66 | □151 EAST 58 STREET, APT OFF-1 | Manhattan | $659,666,002 |
| 67 | □300 MADISON AVENUE | Manhattan | $653,333,300 |
| 68 | □1568 BROADWAY, APT HTL-1 | Manhattan | $649,233,320 |
| 69 | □270-05 76 AVENUE | Queens | $648,979,000 |
| 70 | □512 MADISON AVENUE | Manhattan | $647,788,000 |
| 71 | □8150A UTOPIA PARKWAY | Queens | $645,911,000 |
| 72 | □200 VESEY STREET | Manhattan | $636,522,000 |
| 73 | □1176 YORK AVENUE | Manhattan | $632,205,000 |
| 74 | □CROSS BAY BOULEVARD | Queens | $621,089,000 |
| 75 | □350 MARCONI STREET | The Bronx | $614,516,000 |
| 76 | □450 WEST 33RD STREET, APT OFC | Manhattan | $609,695,640 |
| 77 | □399 PARK AVENUE, APT UNIT2 | Manhattan | $609,672,000 |
| 78 | 2049 BARTOW AVENUE | The Bronx | $606,304,000 |
| 79 | □63-30 KISSENA BOULEVARD | Queens | $603,733,000 |
| 80 | □110-10 ROCKAWAY BOULEVARD | Queens | $598,066,000 |
| 81 | □441 EAST FORDHAM ROAD | The Bronx | $583,771,000 |
| 82 | □424 10 AVENUE | Manhattan | $583,075,000 |
| 83 | □375 PARK AVENUE | Manhattan | $576,289,000 |
| 84 | □56-01 GRAND CENTRAL PKWY | Queens | $568,008,000 |
| 85 | □100 EAST 45 STREET | Manhattan | $565,891,000 |
| 86 | □250 WEST 55 STREET | Manhattan | $563,702,000 |
| 87 | □30 HUDSON YARDS, APT TW | Manhattan | $562,498,133 |
| 88 | □550 MADISON AVENUE | Manhattan | $561,091,000 |
| 89 | □57 EAST 52 STREET | Manhattan | $560,799,000 |
| 90 | □7 WORLD TRADE CENTER | Manhattan | $555,345,000 |
| 91 | □1535 BROADWAY, APT HTL | Manhattan | $551,223,000 |
| 92 | □390 MADISON AVENUE | Manhattan | $548,355,000 |
| 93 | □425 PARK AVENUE | Manhattan | $547,701,000 |
| 94 | □1095 AVENUE OF THE AMER, APT UP | Manhattan | $544,938,834 |
| 95 | □576 10 AVENUE | Manhattan | $543,759,000 |
| 96 | □20 HUDSON YARDS, APT RET | Manhattan | $541,532,288 |
| 97 | □342 1 AVENUE | Manhattan | $538,692,000 |
| 98 | □250 VESEY STREET | Manhattan | $535,100,000 |
| 99 | □1001 RICHMOND HILL ROAD | Staten Island | $530,857,000 |
| 100 | □56 HUDSON STREET | Manhattan | $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.
Values are DOF estimates; co-op buildings and their units may both appear.
| # | Address | Borough | Full market value |
|---|---|---|---|
| 1 | ■7 EAST 72 STREET | Manhattan | $112,015,000 |
| 2 | ■20 EAST 71 STREET | Manhattan | $77,333,000 |
| 3 | ■9 EAST 86 STREET | Manhattan | $75,818,000 |
| 4 | ■41 EAST 70TH STREET | Manhattan | $73,658,000 |
| 5 | ■27 CHRISTOPHER STREET | Manhattan | $70,567,000 |
| 6 | ■703 WASHINGTON STREET | Manhattan | $69,806,000 |
| 7 | ■9 EAST 71 STREET | Manhattan | $66,836,000 |
| 8 | ■807 PARK AVENUE, APT 12 | Manhattan | $63,756,000 |
| 9 | ■4 EAST 75 STREET | Manhattan | $63,294,000 |
| 10 | ■777 WASHINGTON STREET | Manhattan | $62,559,000 |
| 11 | ■15 EAST 81 STREET | Manhattan | $61,040,000 |
| 12 | ■11 EAST 67 STREET, APT 4 | Manhattan | $58,063,000 |
| 13 | ■57 EAST 90 STREET | Manhattan | $56,841,000 |
| 14 | ■45 EAST 70 STREET | Manhattan | $56,562,000 |
| 15 | ■36 EAST 67 STREET | Manhattan | $55,362,000 |
| 16 | ■14 EAST 72 STREET, APT 24 | Manhattan | $55,115,000 |
| 17 | ■4 EAST 80 STREET | Manhattan | $51,806,000 |
| 18 | ■134 EAST 74 STREET | Manhattan | $51,426,000 |
| 19 | ■12 EAST 69 STREET | Manhattan | $51,399,000 |
| 20 | ■11 WEST 10 STREET | Manhattan | $50,948,000 |
| 21 | ■727 WASHINGTON STREET | Manhattan | $48,516,000 |
| 22 | ■22-24 DOWNING STREET | Manhattan | $48,447,000 |
| 23 | ■38 EAST 69 STREET | Manhattan | $48,216,000 |
| 24 | ■1130 5 AVENUE | Manhattan | $48,061,000 |
| 25 | ■113 BANK STREET | Manhattan | $47,717,000 |
| 26 | ■526 EAST 80 STREET | Manhattan | $47,029,000 |
| 27 | ■138 WEST 11 STREET | Manhattan | $46,726,000 |
| 28 | ■41 EAST 65 STREET | Manhattan | $46,642,000 |
| 29 | ■14 EAST 67 STREET | Manhattan | $46,461,000 |
| 30 | ■113 EAST 70 STREET | Manhattan | $46,119,000 |
| 31 | ■6 EAST 80 STREET | Manhattan | $45,854,000 |
| 32 | ■9 EAST 69 STREET | Manhattan | $45,453,000 |
| 33 | ■11 EAST 69 STREET | Manhattan | $44,543,000 |
| 34 | ■6 EAST 78 STREET | Manhattan | $44,057,000 |
| 35 | ■245 WATER STREET | Manhattan | $43,980,000 |
| 36 | ■165 EAST 70 STREET | Manhattan | $43,898,000 |
| 37 | ■33 EAST 69 STREET | Manhattan | $43,750,000 |
| 38 | ■926 5 AVENUE | Manhattan | $43,620,000 |
| 39 | ■38-40 EAST 76 STREET | Manhattan | $43,543,000 |
| 40 | ■973 5 AVENUE | Manhattan | $43,288,000 |
| 41 | ■110 EAST 76 STREET | Manhattan | $42,324,000 |
| 42 | ■45 EAST 65 STREET | Manhattan | $41,828,000 |
| 43 | ■50 EAST 82 STREET | Manhattan | $41,708,000 |
| 44 | ■32 EAST 70 STREET | Manhattan | $41,244,000 |
| 45 | ■20 EAST 64 STREET | Manhattan | $41,145,000 |
| 46 | ■122 EAST 78 STREET, APT 12 | Manhattan | $41,144,000 |
| 47 | ■77 EAST 77 STREET | Manhattan | $40,976,000 |
| 48 | ■22 EAST 67 STREET | Manhattan | $40,876,000 |
| 49 | ■121 EAST 73 STREET | Manhattan | $40,626,000 |
| 50 | ■118 EAST 76 STREET | Manhattan | $40,345,000 |
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. Addresses and values are reproduced as published by DOF. Owner names appear only on a property’s own record page, on request, and an owner can have their name removed — see the opt-out page.
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.