Millionaires’ RowPropertyNYC DOF 2027 supplemental roll

100 SPENCER STREET, APT 2C

Brooklyn · 11205 · BROOKLYN · BBL 3-01734-2103

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

Full market value
$248,178
DOF estimate · tax year 2027 · roll TC2

In this building

Same building25 units, each valued separately

AptFull market value
6C$286,586
6D$286,586
6A$286,586
6B$286,586
3C$248,178
4C$248,178
5C$248,178
2B$248,178
3B$248,178
4B$248,178
5B$248,178
2D$241,087
3D$241,087
4D$241,087
5D$241,087
2A$241,087
3A$241,087
4A$241,087
5A$241,087
1D$235,770
1A$235,770
1C$188,498
1B$188,498
100 SPENCER STREET

Unit values are assessed individually; the building figure is their aggregate.

Classification

Tax class2
Tax class meaningClass 2 — rentals, co-ops & condos
Building classR4
Building typeCondo — residential unit, elevator building

Parcel identifiers

PARID3017342103
BBL3-01734-2103
BBL (numeric)3017342103
Borough code3 · Brooklyn
Block1734
Lot2103
Apartment2C
Co-op number
Condo number302328
House number100
StreetSPENCER STREET
ZIP code11205
Source rollTC2 · 2027
Supplemental rollListed

Owner of record

EMPIRE ESTATES HOLDING, LLC8 properties

8 properties8 on supplemental roll

Normalized nameEMPIRE ESTATES HOLDING, LLC
Combined full market value$2,035,175

Other properties held by EMPIRE ESTATES HOLDING, LLC 7

AddressBoroughClassFull market value
115 SKILLMAN STREET, APT 2BrooklynR1 · Condo — residential unit, 2-10 unit building$417,800
260 SKILLMAN STREET, APT 1BBrooklynR4 · Condo — residential unit, elevator building$365,663
36 BROADWAY, APT 2ABrooklynR4 · Condo — residential unit, elevator building$235,696
260 SKILLMAN STREET, APT 8ABrooklynR4 · Condo — residential unit, elevator building$224,429
34 BROADWAY, APT 1BBrooklynR4 · Condo — residential unit, elevator building$210,109
222 SKILLMAN STREET, APT 5DBrooklynR4 · Condo — residential unit, elevator building$182,140
53 FRANKLIN AVENUE, APT 9BBrooklynR4 · Condo — residential unit, elevator building$151,160

Location

40.69599, -73.95610

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.