Millionaires’ RowPropertyNYC DOF 2027 supplemental roll

515 WEST 23 STREET, APT RU3

Manhattan · 10011 · NEW YORK · BBL 1-00695-1908

May be subject to surcharge

Full market value
$1,384,631
DOF estimate · tax year 2027 · roll TC2

In this building

Same building19 units, each valued separately

AptFull market value
PH$2,432,009
RETU$1,958,271
RU12$1,513,023
RU11$1,483,610
RU7$1,448,407
RU8$1,448,407
RU9$1,448,407
RU10$1,448,407
RU6$1,325,491
RU5$1,214,124
RU4$1,079,083
SU6$6,751
SU3$5,052
SU1$3,368
SU2$3,368
SU4$3,256
SU5$3,256
515 WEST 23 STREET

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

Classification

Tax class2
Tax class meaningClass 2 — rentals, co-ops & condos
Building classR4
Building typeCondo — residential unit, elevator building

Parcel identifiers

PARID1006951908
BBL1-00695-1908
BBL (numeric)1006951908
Borough code1 · Manhattan
Block695
Lot1908
ApartmentRU3
Co-op number
Condo number102065
House number515
StreetWEST 23 STREET
ZIP code10011
Source rollTC2 · 2027
Supplemental rollListed

Owner of record

EMANUEL, ERIC

1 property

Normalized nameEMANUEL, ERIC
Combined full market value$1,384,631

Location

40.74815, -74.00425

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.