Manhattan · 10027 · NEW YORK · BBL 1-01950-1110
On the supplemental roll · does not match the published surcharge criteria
Same condominium24 units, each valued separately
| Apt | Full market value |
|---|---|
| 101105 MORNINGSIDE AVENUE, APT CF | $3,221,000 |
| 371 WEST 123RD FLOOR, APT PHB | $918,221 |
| 371 WEST 123RD FLOOR, APT PHA | $879,717 |
| 371 WEST 123RD FLOOR, APT 7B | $692,446 |
| 371 WEST 123RD FLOOR, APT 9B | $688,297 |
| 371 WEST 123RD FLOOR, APT 8B | $621,845 |
| 371 WEST 123RD FLOOR, APT 10B | $612,784 |
| 371 WEST 123RD FLOOR, APT 7A | $569,368 |
| 371 WEST 123RD FLOOR, APT 8A | $569,368 |
| 371 WEST 123RD FLOOR, APT 3A | $556,141 |
| 371 WEST 123RD FLOOR, APT 4A | $545,951 |
| 371 WEST 123RD FLOOR, APT 5A | $545,951 |
| 371 WEST 123RD FLOOR, APT 6A · this record | $545,951 |
| 371 WEST 123RD FLOOR, APT 4B | $493,473 |
| 371 WEST 123RD FLOOR, APT 5B | $493,473 |
| 371 WEST 123RD FLOOR, APT 6B | $493,473 |
| 371 WEST 123RD FLOOR, APT 4C | $481,010 |
| 371 WEST 123RD FLOOR, APT 5C | $481,010 |
| 371 WEST 123RD FLOOR, APT 6C | $481,010 |
| 371 WEST 123RD FLOOR, APT 10A | $422,872 |
| 371 WEST 123RD FLOOR, APT 9A | $420,980 |
| 371 WEST 123RD FLOOR, APT 3B | $400,219 |
| 371 WEST 123 STREET, APT 7C | $211,437 |
| 371 WEST 123RD FLOOR, APT 8C | $211,437 |
Unit values are assessed individually; the building figure is their aggregate.
23 properties22 on supplemental roll
| Address | Borough | Class | Full market value |
|---|---|---|---|
| 56-15 195 STREET | Queens | B3 | $1,704,000 |
| 45-07 189 STREET | Queens | A1 | $1,104,000 |
| 48-27 59 STREET | Queens | A1 | $1,015,000 |
| 26 EL CAMINO LOOP | Staten Island | B2 | $918,000 |
| 153-13 77 ROAD | Queens | A5 | $917,000 |
| 51-27 IRELAND STREET | Queens | A2 | $886,000 |
| 210-14 53 AVENUE | Queens | A5 | $866,000 |
| 18 HEWITT AVENUE | Staten Island | A5 | $814,000 |
| 350 WEST 42 STREET, APT 26G | Manhattan | R4 | $511,066 |
| 50 WEST STREET, APT 35B | Manhattan | R4 | $477,221 |
| 350 WEST 42 STREET, APT 42H | Manhattan | R4 | $379,642 |
| 200 EAST 62 STREET, APT 10E | Manhattan | R4 | $363,299 |
| 1965 BROADWAY, APT 20G | Manhattan | R4 | $349,659 |
| 350 WEST 42 STREET, APT 22C | Manhattan | R4 | $316,734 |
| 520 EAST 81 STREET, APT 10H | Manhattan | R4 | $240,450 |
| 136-16 35 AVENUE, APT 8B | Queens | R4 | $236,002 |
| 301 EAST 79 STREET, APT 7 P | Manhattan | R4 | $231,477 |
| 1641 3 AVENUE, APT 23C | Manhattan | R4 | $223,774 |
| 543 WEST 122ND STREET, APT 11D | Manhattan | R4 | $220,571 |
| 138-35 ELDER AVENUE, APT 7D | Queens | R4 | $121,434 |
| 152-72 MELBOURNE AVENUE, APT 3D | Queens | R4 | $90,336 |
| □136-16 35 AVENUE, APT P-3 | Queens | RB | $19,629 |
40.81015, -73.95452
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.