17 properties16 on supplemental roll
| Address | Borough | Class | Full market value |
|---|---|---|---|
| 359 WILLOW ROAD EAST | Staten Island | A1 | $1,603,000 |
| 95 LANDER AVENUE | Staten Island | A1 | $1,167,000 |
| 947 EAST 54 STREET | Brooklyn | B1 | $1,039,000 |
| 522 EAST 29 STREET | Brooklyn | B1 | $1,011,000 |
| 84 EAST 236 STREET | The Bronx | B2 | $836,000 |
| 141-27 247 STREET | Queens | A1 | $780,000 |
| 2421 DELANOY AVENUE | The Bronx | A5 | $725,000 |
| 494 DELAFIELD AVENUE | Staten Island | A1 | $719,000 |
| 110-44 174 STREET | Queens | A1 | $655,000 |
| 81 CLIFF STREET | Staten Island | A1 | $603,000 |
| 533 WATKINS STREET | Brooklyn | A5 | $584,000 |
| 4223 MONTICELLO AVENUE | The Bronx | B2 | $568,000 |
| 50 FRANKLIN STREET, APT 16C | Manhattan | R4 | $505,143 |
| 11 WEST 104 STREET, APT 12 | Manhattan | R2 | $211,112 |
| 1328 STERLING PLACE, APT 2L | Brooklyn | R1 | $188,334 |
| 1450 PARKCHESTER ROAD, APT MB | The Bronx | R4 | $97,670 |
| □50 FRANKLIN STREET, APT S18A | Manhattan | RS | $1,897 |
Owners are grouped by the normalized owner string SMITH, MICHAEL 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.