Millionaires’ RowPropertyNYC DOF 2027 supplemental roll

259 WEST 4 STREET, APT B

Manhattan · 10014 · BBL 1-00612-1205

Not on supplemental roll

Full market value
$1,181,876
DOF estimate · tax year 2027 · roll AVROLL

In this building

Same building9 units, each valued separately

AptFull market value
R$5,564,000
D$1,435,185
A$527,610
C$443,195
G$274,356
F$189,941
E$168,840
259 WEST 4 STREET

Unit values are assessed individually; the building figure is their aggregate.

Classification

Tax class4
Tax class meaningClass 4 — commercial
Building classRK
Building typeCondo — retail space

Parcel identifiers

PARID1006121205
BBL1-00612-1205
BBL (numeric)1006121205
Borough code1 · Manhattan
Block612
Lot1205
ApartmentB
Co-op number
Condo number100698
House number259
StreetWEST 4 STREET
ZIP code10014
Source rollAVROLL · 2027
Supplemental rollNot listed

Owner of record

124 COMMERCIAL L.P.9 properties

9 properties0 on supplemental roll

Normalized name124 COMMERCIAL L.P
Combined full market value$4,377,023

Other properties held by 124 COMMERCIAL L.P. 8

AddressBoroughClassFull market value
259 WEST 4 STREET, APT DManhattanRK · Condo — retail space$1,435,185
259 WEST 4 STREET, APT AManhattanRK · Condo — retail space$527,610
259 WEST 4 STREET, APT CManhattanRK · Condo — retail space$443,195
259 WEST 4 STREET, APT GManhattanRK · Condo — retail space$274,356
259 WEST 4 STREET, APT FManhattanRK · Condo — retail space$189,941
259 WEST 4 STREET, APT EManhattanRK · Condo — retail space$168,840
162 AVENUE OF THE AMERManhattanK1 · Store building — one story$104,000
162 SPRING STREETManhattanZ9 · Miscellaneous$52,020

Location

40.73557, -74.00196

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.