21 properties21 on supplemental roll
| Address | Borough | Class | Full market value |
|---|---|---|---|
| 105-25 88 STREET, APT A6 | Queens | R2 | $73,406 |
| 105-25 88 STREET, APT B1 | Queens | R2 | $70,160 |
| 105-25 88 STREET, APT C1 | Queens | R2 | $70,160 |
| 105-25 88 STREET, APT D1 | Queens | R2 | $70,160 |
| 105-25 88 STREET, APT A5 | Queens | R2 | $59,388 |
| 105-25 88 STREET, APT B6 | Queens | R2 | $59,388 |
| 105-25 88 STREET, APT C6 | Queens | R2 | $59,388 |
| 105-25 88 STREET, APT A4 | Queens | R2 | $56,128 |
| 105-25 88 STREET, APT B2 | Queens | R2 | $56,128 |
| 105-25 88 STREET, APT C2 | Queens | R2 | $56,128 |
| 105-25 88 STREET, APT C5 | Queens | R2 | $56,128 |
| 105-25 88 STREET, APT D2 | Queens | R2 | $56,128 |
| 105-25 88 STREET, APT A3 | Queens | R2 | $55,051 |
| 105-25 88 STREET, APT B3 | Queens | R2 | $55,051 |
| 105-25 88 STREET, APT B4 | Queens | R2 | $55,051 |
| 105-25 88 STREET, APT C3 | Queens | R2 | $55,051 |
| 105-25 88 STREET, APT C4 | Queens | R2 | $55,051 |
| 105-25 88 STREET, APT D3 | Queens | R2 | $55,051 |
| 105-25 88 STREET, APT D4 | Queens | R2 | $55,051 |
| 105-25 88 STREET, APT A1 | Queens | R2 | $53,973 |
| 105-25 88 STREET, APT A2 | Queens | R2 | $45,342 |
Owners are grouped by the normalized owner string STERLING OWNERS, 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.