Millionaires’ RowPropertyNYC DOF 2027 supplemental roll

140 WEST 23 STREET, APT COMM

Manhattan · 10011 · BBL 1-00798-1201

Not on supplemental roll

Full market value
$4,857,002
DOF estimate · tax year 2027 · roll AVROLL

In this building

Same building22 units, each valued separately

AptFull market value
C-PH$645,381
B-PH$610,790
C5$544,698
D-PH$541,641
C4$537,866
C2$525,820
C3$520,036
A-PH$518,615
B5$513,222
B2$499,527
B4$499,527
B3$453,767
D2$260,015
A2$253,168
A5$246,338
A3$244,889
D5$232,655
D4$225,798
A4$223,276
D3$218,971
136 WEST 23 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

PARID1007981201
BBL1-00798-1201
BBL (numeric)1007981201
Borough code1 · Manhattan
Block798
Lot1201
ApartmentCOMM
Co-op number
Condo number100729
House number140
StreetWEST 23 STREET
ZIP code10011
Source rollAVROLL · 2027
Supplemental rollNot listed

Owner of record

GREENHORN DEVELOPMENT,2 properties

2 properties0 on supplemental roll

Normalized nameGREENHORN DEVELOPMENT
Combined full market value$23,181,002

Other properties held by GREENHORN DEVELOPMENT, 1

AddressBoroughClassFull market value
142 WEST 23 STREETManhattanD6 · Elevator apartment with stores$18,324,000

Location

40.74279, -73.99403

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.