Manhattan · 10005 · BBL 1-00039-7502
Not on supplemental roll
This record covers a whole building's residential portion, not an individual home.
Same condominium5 units, each valued separately
| Apt | Full market value |
|---|---|
| 180 PEARL STREET, APT R1 | $256,496,758 |
| 130 WATER STREET, APT C1 | $68,683,500 |
| 130 WATER STREET, APT C2 | $4,598,500 |
| 180 PEARL STREET, APT RA | $980,242 |
| 130 WATER STREET, APT C1 · this record | — |
Unit values are assessed individually; the building figure is their aggregate.
6 properties0 on supplemental roll
| Address | Borough | Class | Full market value |
|---|---|---|---|
| □180 PEARL STREET, APT R1 | Manhattan | RR | $256,496,758 |
| □130 WATER STREET, APT C1 | Manhattan | RB | $68,683,500 |
| □130 WATER STREET, APT C2 | Manhattan | RS | $4,598,500 |
| □180 PEARL STREET, APT RA | Manhattan | RR | $980,242 |
| □110 MAIDEN LANE | Manhattan | O4 | — |
40.70615, -74.00680
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.