21 properties2 on supplemental roll
| Address | Borough | Class | Full market value |
|---|---|---|---|
| □315 WEST 47 STREET | Manhattan | M9 | $14,992,000 |
| □542 WEST 46 STREET | Manhattan | G7 | $11,157,000 |
| □540 LENOX AVENUE | Manhattan | P5 | $10,273,000 |
| □86-11 35 AVENUE | Queens | M1 | $4,732,000 |
| □252 86 STREET | Brooklyn | M9 | $4,192,000 |
| □32-14 PARSONS BOULEVARD | Queens | P9 | $3,159,000 |
| □32-08 PARSONS BOULEVARD | Queens | P9 | $3,033,000 |
| □4109 PARK AVENUE | The Bronx | E1 | $2,725,000 |
| □208 8 AVENUE | Manhattan | K1 | $2,621,000 |
| □2359 JEROME AVENUE | The Bronx | K1 | $2,244,000 |
| □104-16 186 STREET | Queens | I5 | $1,860,000 |
| □142-50 32 AVENUE | Queens | G7 | $1,470,000 |
| □62 WEST 138 STREET | Manhattan | G7 | $1,115,000 |
| □1294 SOUTHERN BOULEVARD | The Bronx | K1 | $981,000 |
| 215 WESTWOOD AVENUE | Staten Island | A2 | $859,000 |
| 10824 FLATLANDS 7 STREET | Brooklyn | A5 | $721,000 |
| □518 50 STREET | Brooklyn | P9 | $439,000 |
| □315 COVERT STREET | Brooklyn | N9 | $310,000 |
| □EAST 181 STREET | The Bronx | V1 | $268,000 |
| □524 50 STREET | Brooklyn | G7 | $247,000 |
40.80418, -73.93586
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.