Millionaires’ RowPropertyNYC DOF 2027 supplemental roll

26 EAST 82 STREET, APT C-2

Manhattan · 10028 · BBL 1-01493-1202

Not on supplemental roll

Full market value
$1,210,024
DOF estimate · tax year 2027 · roll AVROLL

In this building

Building1082 MADISON AVENUE, APT R-1$6,887,001 — aggregate of 13 units

AptFull market value
C-5$2,538,424
C-1$2,503,490
C-6$2,065,796
No address on roll$1,233,694
C-3$1,070,571
5CD$979,459
3BC$839,536
5B$811,552
2BCD$699,614
4C$559,691
3A$436,559
4A$405,776
4D$394,582
3D$388,985
5A$358,202
2A$355,403
4B$344,210
1A$313,427
1082 MADISON AVENUE

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

PARID1014931202
BBL1-01493-1202
BBL (numeric)1014931202
Borough code1 · Manhattan
Block1493
Lot1202
ApartmentC-2
Co-op number
Condo number100180
House number26
StreetEAST 82 STREET
ZIP code10028
Source rollAVROLL · 2027
Supplemental rollNot listed

Owner of record

ESL REALTY HOLDINGS, LLC

1 property

Normalized nameESL REALTY HOLDINGS, LLC
Combined full market value$1,210,024

Location

40.77800, -73.96125

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.