188 EAST 78 STREET, APT WIN26

Manhattan · 10075 · BBL 1-01412-1236

Not on supplemental roll

Full market value

$502

DOF estimate · tax year 2027 · roll AVROLL

In this building

Same building152 units, each valued separately

Apt	Full market value
RETL2	$30,049,289
■26A/B	$2,557,190
■25A/B	$2,529,874
■29A/B	$2,406,959
RETL1	$1,994,271
GARGE	$1,832,442
■PH B	$1,416,870
■28B	$1,355,419
■27B	$1,341,760
■24B	$1,300,786
■31B	$1,297,378
■23B	$1,287,132
■30B	$1,280,302
■22B	$1,273,473
■21B	$1,259,818
■7A/B	$1,258,110
■28A	$1,256,399
■20B	$1,246,160
■14A/B	$1,244,447
■27A	$1,242,745
■19B	$1,232,504
■18B	$1,218,845
■24A	$1,201,777
■23A	$1,188,123
■PH A	$1,177,884
■22A	$1,174,460
■21A	$1,160,806
■20A	$1,147,148
■19A	$1,133,497
■18A	$1,119,836
■31A	$1,092,526
■30A	$1,075,452
17A	$742,571
5/6C	$739,165
16A	$728,917
15A	$722,085
12A	$708,435
11A	$701,606
10A	$694,773
9A	$687,945
8A	$681,119
3A	$571,863
6B	$563,331
5B	$554,802
17B	$554,802
4A	$546,261
16B	$546,261
3D	$546,259
7C	$544,559
17C	$542,852
15B	$537,731
16C	$534,315
12B	$520,657
11B	$512,126
15C	$512,126
10B	$503,594
14C	$500,172
9B	$495,049
12C	$488,223
8B	$486,520
11C	$476,269
10C	$466,033
9C	$455,790
4D	$452,375
8C	$447,255
5E	$389,218
4B	$367,021
3B	$358,485
6E	$334,589
6D	$327,754
5D	$320,934
4C	$302,153
3C	$271,432
6A	$233,866
5A	$227,046
CEL15	$24,858
CEL 1	$17,997
CEL 2	$17,997
CEL 3	$17,997
CEL14	$17,973
CEL34	$17,556
CEL35	$16,667
CEL17	$15,533
CEL 5	$15,464
CEL 6	$15,464
CEL 9	$15,464
CEL10	$15,464
CEL12	$15,464
CEL13	$15,464
CEL 8	$15,288
CEL36	$15,167
CEL19	$14,927
CEL27	$14,709
CEL21	$14,402
CEL24	$14,402
CEL22	$14,340
CEL25	$14,284
CEL 4	$13,624
CEL20	$13,483
CEL26	$13,324
CEL 7	$13,299
CEL11	$13,138
CEL28	$12,969
CEL33	$12,925
CEL30	$12,838
CEL31	$12,838
CEL32	$12,838
CEL23	$12,651
CEL16	$12,241
CEL29	$11,546
CEL18	$11,290
WIN 3	$637
WIN 4	$637
WIN 5	$637
WIN 6	$637
WIN 7	$637
WIN 8	$637
WIN11	$637
WIN12	$637
WIN13	$637
WIN14	$637
WIN15	$637
WIN16	$637
WIN19	$637
WIN20	$637
WIN21	$637
WIN22	$637
WIN23	$637
WIN24	$637
WIN27	$637
WIN28	$637
WIN29	$637
WIN30	$637
WIN31	$637
WIN32	$637
WIN35	$637
WIN36	$637
WIN37	$637
WIN38	$637
WIN39	$637
WIN40	$637
WIN 1	$502
WIN 2	$502
WIN 9	$502
WIN10	$502
WIN17	$502
WIN18	$502
WIN25	$502
WIN33	$502
WIN34	$502
188 EAST 78 STREET	—

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

Classification

Tax class4

Tax class meaningClass 4 — commercial

Building classRS

Building typeCondo — non-business storage

Parcel identifiers

PARID1014121236

BBL1-01412-1236

BBL (numeric)1014121236

Borough code1 · Manhattan

Block1412

Lot1236

ApartmentWIN26

Co-op number—

Condo number101158

House number188

StreetEAST 78 STREET

ZIP code10075

Source rollAVROLL · 2027

Supplemental rollNot listed

Owner of record

THE BOARD OF MANAGERS OF THE EMPIRE COND OMINIUM▣ 39 properties

39 properties0 on supplemental roll

Normalized nameTHE BOARD OF MANAGERS OF THE EMPIRE COND OMINIUM

Combined full market value$23,493

Other properties held by THE BOARD OF MANAGERS OF THE EMPIRE COND OMINIUM — 38

Address	Borough	Class	Full market value
□188 EAST 78 STREET, APT WIN 3	Manhattan	RS · Condo — non-business storage	$637
□188 EAST 78 STREET, APT WIN 4	Manhattan	RS · Condo — non-business storage	$637
□188 EAST 78 STREET, APT WIN 5	Manhattan	RS · Condo — non-business storage	$637
□188 EAST 78 STREET, APT WIN 6	Manhattan	RS · Condo — non-business storage	$637
□188 EAST 78 STREET, APT WIN 7	Manhattan	RS · Condo — non-business storage	$637
□188 EAST 78 STREET, APT WIN 8	Manhattan	RS · Condo — non-business storage	$637
□188 EAST 78 STREET, APT WIN11	Manhattan	RS · Condo — non-business storage	$637
□188 EAST 78 STREET, APT WIN12	Manhattan	RS · Condo — non-business storage	$637
□188 EAST 78 STREET, APT WIN13	Manhattan	RS · Condo — non-business storage	$637
□188 EAST 78 STREET, APT WIN14	Manhattan	RS · Condo — non-business storage	$637
□188 EAST 78 STREET, APT WIN16	Manhattan	RS · Condo — non-business storage	$637
□188 EAST 78 STREET, APT WIN19	Manhattan	RS · Condo — non-business storage	$637
□188 EAST 78 STREET, APT WIN20	Manhattan	RS · Condo — non-business storage	$637
□188 EAST 78 STREET, APT WIN21	Manhattan	RS · Condo — non-business storage	$637
□188 EAST 78 STREET, APT WIN22	Manhattan	RS · Condo — non-business storage	$637
□188 EAST 78 STREET, APT WIN23	Manhattan	RS · Condo — non-business storage	$637
□188 EAST 78 STREET, APT WIN24	Manhattan	RS · Condo — non-business storage	$637
□188 EAST 78 STREET, APT WIN27	Manhattan	RS · Condo — non-business storage	$637
□188 EAST 78 STREET, APT WIN28	Manhattan	RS · Condo — non-business storage	$637
□188 EAST 78 STREET, APT WIN29	Manhattan	RS · Condo — non-business storage	$637
□188 EAST 78 STREET, APT WIN30	Manhattan	RS · Condo — non-business storage	$637
□188 EAST 78 STREET, APT WIN31	Manhattan	RS · Condo — non-business storage	$637
□188 EAST 78 STREET, APT WIN32	Manhattan	RS · Condo — non-business storage	$637
□188 EAST 78 STREET, APT WIN35	Manhattan	RS · Condo — non-business storage	$637
□188 EAST 78 STREET, APT WIN36	Manhattan	RS · Condo — non-business storage	$637
□188 EAST 78 STREET, APT WIN37	Manhattan	RS · Condo — non-business storage	$637
□188 EAST 78 STREET, APT WIN38	Manhattan	RS · Condo — non-business storage	$637
□188 EAST 78 STREET, APT WIN39	Manhattan	RS · Condo — non-business storage	$637
□188 EAST 78 STREET, APT WIN40	Manhattan	RS · Condo — non-business storage	$637
□188 EAST 78 STREET, APT WIN 1	Manhattan	RS · Condo — non-business storage	$502
□188 EAST 78 STREET, APT WIN 2	Manhattan	RS · Condo — non-business storage	$502
□188 EAST 78 STREET, APT WIN 9	Manhattan	RS · Condo — non-business storage	$502
□188 EAST 78 STREET, APT WIN10	Manhattan	RS · Condo — non-business storage	$502
□188 EAST 78 STREET, APT WIN17	Manhattan	RS · Condo — non-business storage	$502
□188 EAST 78 STREET, APT WIN18	Manhattan	RS · Condo — non-business storage	$502
□188 EAST 78 STREET, APT WIN25	Manhattan	RS · Condo — non-business storage	$502
□188 EAST 78 STREET, APT WIN33	Manhattan	RS · Condo — non-business storage	$502
□188 EAST 78 STREET, APT WIN34	Manhattan	RS · Condo — non-business storage	$502

Location

40.77369, -73.95859

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.