14 properties13 on supplemental roll1 may be subject
| Address | Borough | Class | Full market value |
|---|---|---|---|
| 5 HERBERT STREET | Staten Island | B2 | $1,298,000 |
| ■3-15 WEATHERLY PLACE, APT 86 | Queens | R3 | $1,221,996 |
| 22 BERGLUND AVENUE | Staten Island | B2 | $919,000 |
| 1326 63 STREET | Brooklyn | B1 | $857,000 |
| 57-45 74 STREET, APT 210 | Queens | R3 | $561,438 |
| 1238 63 ST, APT D-445 | Brooklyn | R3 | $471,834 |
| 22 OCEAN AVENUE | Staten Island | B3 | $466,000 |
| 11 HOYT STREET, APT 27F | Brooklyn | R4 | $285,926 |
| 15 BROAD STREET, APT 2428 | Manhattan | R4 | $251,414 |
| 27-09 40TH AVENUE, APT 6E | Queens | R4 | $222,836 |
| 4260 BROADWAY, APT 203 | Manhattan | R4 | $145,220 |
| 4260 BROADWAY, APT 608 | Manhattan | R4 | $139,788 |
| 392 CENTRAL PARK WEST, APT 9S | Manhattan | R4 | $94,877 |
| □3-15 WEATHERLY PLACE, APT G38 | Queens | RG | $19,768 |
Owners are grouped by the normalized owner string LI, DAN exactly as printed on the roll. Different spellings of the same person or company are not merged, and identical names may belong to different parties.
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.