389 properties5 on supplemental roll2 may be subject
| Address | Borough | Class | Full market value |
|---|---|---|---|
| □83-00 23 AVENUE | Queens | T1 | $9,623,698,000 |
| □FLATBUSH AVENUE | Brooklyn | V1 | $1,814,470,000 |
| □652 KENT AVENUE | Brooklyn | T2 | $511,509,000 |
| □ROCKAWAY BOULEVARD | Queens | T1 | $188,772,000 |
| □SOUTH STREET | Manhattan | V9 | $142,577,000 |
| □1280 RYAWA AVENUE | The Bronx | Z9 | $134,369,000 |
| □6224 2 AVENUE | Brooklyn | T2 | $111,109,000 |
| □WEST 52 STREET | Manhattan | T2 | $86,811,000 |
| □WEST 48 STREET | Manhattan | T2 | $83,876,000 |
| □WEST 50 STREET | Manhattan | T2 | $83,622,000 |
| □355 FOOD CENTER DRIVE | The Bronx | E9 | $81,010,000 |
| □95 SOUTH STREET | Manhattan | K6 | $78,799,000 |
| □4 SOUTH STREET | Manhattan | Y7 | $75,770,000 |
| □24-50 FDR DRIVE | Manhattan | W8 | $75,165,000 |
| □63 FLUSHING AVENUE | Brooklyn | K4 | $69,708,000 |
| □472 2 AVENUE | Brooklyn | T9 | $67,459,200 |
| □MARGINAL STREET | Manhattan | T2 | $61,407,000 |
| □440 FOOD CENTER DRIVE | The Bronx | E9 | $56,459,000 |
| □WEST 261 STREET | The Bronx | V0 | $52,845,000 |
| □MARGINAL STREET WHARF | Manhattan | T2 | $52,492,000 |
| □ATLANTIC AVENUE | Brooklyn | D6 | $42,313,000 |
| □1 PIER 6 | Manhattan | T2 | $40,327,000 |
| □5600 1 AVENUE | Brooklyn | E1 | $36,569,000 |
| □95 MARGINAL STREET | Manhattan | K2 | $36,024,000 |
| □4100 1 AVENUE | Brooklyn | T2 | $35,814,000 |
| □730 3 AVENUE | Brooklyn | E9 | $34,302,000 |
| □5102 1 AVENUE | Brooklyn | T9 | $30,663,000 |
| □F D R DRIVE | Manhattan | T2 | $30,435,000 |
| □PIER 9 | Manhattan | Y7 | $26,200,000 |
| □7000 AVENUE Y | Brooklyn | Y7 | $23,824,000 |
| □550 FOOD CENTER DRIVE | The Bronx | E1 | $23,246,000 |
| □260 SOUTH STREET | Manhattan | V9 | $21,848,000 |
| □PIER 19 | Manhattan | T2 | $21,820,000 |
| □135 STREET | Queens | V1 | $21,749,000 |
| □F D R DRIVE | Manhattan | T2 | $21,187,000 |
| □F D R DRIVE | Manhattan | T2 | $20,734,000 |
| □F D R DRIVE | Manhattan | T2 | $20,731,000 |
| □F D R DRIVE | Manhattan | T2 | $18,791,000 |
| □2A 52 STREET | Brooklyn | Y6 | $18,658,000 |
| □13 SOUTH STREET | Manhattan | T2 | $18,164,000 |
| □155 RICHMOND TERRACE | Staten Island | G1 | $17,709,000 |
| □134 STREET | Queens | V1 | $16,872,000 |
| □134 STREET | Queens | V1 | $16,607,000 |
| □135 STREET | Queens | V1 | $16,353,000 |
| □133 STREET | Queens | V1 | $16,299,000 |
| □136 STREET | Queens | V1 | $16,299,000 |
| □5102 1 AVENUE | Brooklyn | T9 | $16,118,000 |
| □100 THE PROMENADE | Staten Island | Y7 | $15,152,000 |
| □1 PIER 11 | Manhattan | T2 | $14,863,000 |
| □No address on roll | Manhattan | T2 | $14,808,000 |
40.68605, -74.00728
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.