Millionaires’ RowPropertyNYC DOF 2027 supplemental roll

139 EAST 23RD STREET, APT 2

Manhattan · 10010 · NEW YORK · BBL 1-00879-1302

On the supplemental roll · does not match the published surcharge criteria

Full market value
$659,552
DOF estimate · tax year 2027 · roll TC2

In this building

Same building16 units, each valued separately

AptFull market value
COMM$1,160,417
3$661,310
4$661,310
5$661,310
6$661,310
7$661,310
8$661,310
9$661,310
10$661,310
11$661,310
12$661,310
14$661,310
15$661,310
PH$661,310
COMM

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

PARID1008791302
BBL1-00879-1302
BBL (numeric)1008791302
Borough code1 · Manhattan
Block879
Lot1302
Apartment2
Co-op number
Condo number103034
House number139
StreetEAST 23RD STREET
ZIP code10010
Source rollTC2 · 2027
Supplemental rollListed

Owner of record

JEFFREY KWONG LEE TRUSTEE

1 property

Normalized nameJEFFREY KWONG LEE TRUSTEE
Combined full market value$659,552

Location

40.74005, -73.98527

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.