Millionaires’ RowPropertyNYC DOF 2027 supplemental roll

538 COURT STREET

Brooklyn · 11231 · BROOKLYN · BBL 3-00381-0036

On the supplemental roll · does not match the published surcharge criteria

This is a mixed-use building — a store with homes attached, valued by the city as one parcel. The surcharge criteria turn on the residential value alone, which the roll does not break out, so mixed-use buildings are never flagged here.

Full market value
$2,394,000
DOF estimate · tax year 2027 · roll TC1

Classification

Tax class1
Tax class meaningClass 1 — 1-3 family homes
Building classS2
Building typePrimarily residential — two-family with store

Parcel identifiers

PARID3003810036
BBL3-00381-0036
BBL (numeric)3003810036
Borough code3 · Brooklyn
Block381
Lot36
Apartment
Co-op number
Condo number
House number538
StreetCOURT STREET
ZIP code11231
Source rollTC1 · 2027
Supplemental rollListed

Owner of record

MICHAEL AMENO8 properties

8 properties3 on supplemental roll

Normalized nameMICHAEL AMENO
Combined full market value$12,863,000

Other properties held by MICHAEL AMENO 7

AddressBoroughClassFull market value
542 11 STREET, APT 8BrooklynC1 · Walk-up apartment — over six families$3,264,000
570 UNION STREET, APT 8BrooklynC1 · Walk-up apartment — over six families$2,958,000
5520 4 AVENUEBrooklynC1 · Walk-up apartment — over six families$1,338,000
648 46 STREETBrooklynC2 · Walk-up apartment — five to six families$1,032,000
238 MARYLAND AVENUEStaten IslandB2 · Two-family — frame$707,000
47 ARTHUR AVENUEStaten IslandA5 · One-family — attached / semi-detached$623,000
1254 CASTLETON AVENUEStaten IslandK1 · Store building — one story$547,000

Location

40.67552, -73.99949

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.