Millionaires’ RowPropertyNYC DOF 2027 supplemental roll

42 LOTT AVENUE

Brooklyn · 11212 · BBL 3-03621-0030

Not on supplemental roll

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
$385,000
DOF estimate · tax year 2027 · roll AVROLL

Classification

Tax class2A
Tax class meaningClass 2A — 4-6 unit rental
Building classS3
Building typePrimarily residential — three-family with store

Parcel identifiers

PARID3036210030
BBL3-03621-0030
BBL (numeric)3036210030
Borough code3 · Brooklyn
Block3621
Lot30
Apartment
Co-op number
Condo number
House number42
StreetLOTT AVENUE
ZIP code11212
Source rollAVROLL · 2027
Supplemental rollNot listed

Owner of record

ETIENNE, YVES4 properties

4 properties3 on supplemental roll

Normalized nameETIENNE, YVES
Combined full market value$2,530,944

Other properties held by ETIENNE, YVES 3

AddressBoroughClassFull market value
10546 FLATLANDS 2 STREETBrooklynB9 · Two-family — miscellaneous$931,000
713 EAST 85 STREET, APT 103BrooklynR3 · Condo — residential unit, 1-3 stories$687,327
1203 EAST 92 STREET, APT 204BrooklynR3 · Condo — residential unit, 1-3 stories$527,617

Location

40.65704, -73.91223

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.