53 properties0 on supplemental roll
| Address | Borough | Class | Full market value |
|---|---|---|---|
| □1 WATER STREET, APT 3 | Manhattan | RB | $14,113,657 |
| □1 WATER STREET, APT CELLA | Manhattan | RK | $14,062,000 |
| □1 WATER STREET, APT 14 | Manhattan | RB | $13,995,515 |
| □1 WATER STREET, APT 15 | Manhattan | RB | $13,995,515 |
| □1 WATER STREET, APT 16 | Manhattan | RB | $13,995,515 |
| □1 WATER STREET, APT 17 | Manhattan | RB | $13,995,515 |
| □1 WATER STREET, APT 18 | Manhattan | RB | $13,963,289 |
| □1 WATER STREET, APT 4 | Manhattan | RB | $13,737,720 |
| □1 WATER STREET, APT 5 | Manhattan | RB | $13,737,720 |
| □1 WATER STREET, APT 6 | Manhattan | RB | $13,737,720 |
| □1 WATER STREET, APT 7 | Manhattan | RB | $13,737,720 |
| □1 WATER STREET, APT 8 | Manhattan | RB | $13,737,720 |
| □1 WATER STREET, APT 9 | Manhattan | RB | $13,737,720 |
| □1 WATER STREET, APT 10 | Manhattan | RB | $13,737,720 |
| □1 WATER STREET, APT 11 | Manhattan | RB | $13,732,360 |
| □1 WATER STREET, APT 12 | Manhattan | RB | $13,555,126 |
| □1 WATER STREET, APT 13 | Manhattan | RB | $13,555,126 |
| □1 WATER STREET, APT SUB-B | Manhattan | RB | $10,408,015 |
| □1 WATER STREET, APT 44 | Manhattan | RB | $9,597,074 |
| □1 WATER STREET, APT 45 | Manhattan | RB | $9,597,074 |
| □1 WATER STREET, APT 46 | Manhattan | RB | $9,597,074 |
| □1 WATER STREET, APT 47 | Manhattan | RB | $9,597,074 |
| □1 WATER STREET, APT 48 | Manhattan | RB | $9,597,074 |
| □1 WATER STREET, APT 49 | Manhattan | RB | $9,597,074 |
| □1 WATER STREET, APT 37 | Manhattan | RB | $9,333,925 |
| □1 WATER STREET, APT 34 | Manhattan | RB | $9,328,555 |
| □1 WATER STREET, APT 35 | Manhattan | RB | $9,328,555 |
| □1 WATER STREET, APT 36 | Manhattan | RB | $9,328,555 |
| □1 WATER STREET, APT 38 | Manhattan | RB | $9,328,555 |
| □1 WATER STREET, APT 39 | Manhattan | RB | $9,328,555 |
| □1 WATER STREET, APT 40 | Manhattan | RB | $9,328,555 |
| □1 WATER STREET, APT 41 | Manhattan | RB | $9,226,507 |
| □1 WATER STREET, APT 42 | Manhattan | RB | $9,221,147 |
| □1 WATER STREET, APT 43 | Manhattan | RB | $9,221,147 |
| □1 WATER STREET, APT 33 | Manhattan | RB | $9,108,353 |
| □1 WATER STREET, APT 50 | Manhattan | RB | $9,086,875 |
| □1 WATER STREET, APT 21 | Manhattan | RB | $9,038,549 |
| □1 WATER STREET, APT 22 | Manhattan | RB | $9,038,549 |
| □1 WATER STREET, APT 23 | Manhattan | RB | $9,038,549 |
| □1 WATER STREET, APT 24 | Manhattan | RB | $9,038,549 |
| □1 WATER STREET, APT 25 | Manhattan | RB | $9,038,549 |
| □1 WATER STREET, APT 26 | Manhattan | RB | $9,038,549 |
| □1 WATER STREET, APT 27 | Manhattan | RB | $9,038,549 |
| □1 WATER STREET, APT 28 | Manhattan | RB | $9,038,549 |
| □1 WATER STREET, APT 29 | Manhattan | RB | $9,038,549 |
| □1 WATER STREET, APT 30 | Manhattan | RB | $9,038,549 |
| □1 WATER STREET, APT 31 | Manhattan | RB | $8,963,362 |
| □1 WATER STREET, APT 32 | Manhattan | RB | $8,936,506 |
| □1 WATER STREET, APT SUB-A | Manhattan | RB | $7,201,833 |
| □1 WATER STREET, APT PLA-B | Manhattan | RB | $4,231,946 |
| □1 WATER STREET, APT 2 | Manhattan | RB | $4,001,017 |
| □1 WATER STREET, APT PLA-A | Manhattan | RB | $1,847,447 |
| □1 WATER STREET | Manhattan | R0 | — |
Owners are grouped by the normalized owner string ONE NY PLAZA CO LLC 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.