78 properties2 on supplemental roll1 may be subject
| Address | Borough | Class | Full market value |
|---|---|---|---|
| ■138 WILLOUGHBY STREET | Brooklyn | R9 | $189,250,363 |
| □VANDALIA AVENUE | Brooklyn | Q9 | $144,538,802 |
| □1 ERSKINE ST | Brooklyn | V1 | $98,124,000 |
| □38 FLATBUSH AVENUE | Brooklyn | O6 | $59,260,000 |
| □SPRAYVIEW AVENUE | Queens | V1 | $28,332,000 |
| □5 STREET | Brooklyn | V9 | $26,846,000 |
| □138 WILLOUGHBY STREET, APT RETL | Brooklyn | RK | $25,672,626 |
| □549 WEST 52 STREET | Manhattan | J5 | $21,973,000 |
| □9 AVE | Manhattan | G7 | $14,232,200 |
| □2824 WEST 21 STREET | Brooklyn | G7 | $11,455,000 |
| □38-27 126TH STREET | Queens | V1 | $10,905,000 |
| □225 DUFFIELD STREET | Brooklyn | Q1 | $10,459,000 |
| □ASHFORD STREET | Brooklyn | V0 | $9,802,000 |
| □126-16 38TH AVENUE | Queens | V1 | $9,474,000 |
| □1-55 54 AVENUE | Queens | V3 | $8,602,000 |
| □FLATLANDS AVENUE | Brooklyn | V1 | $7,844,000 |
| □2461 2 AVENUE | Manhattan | G7 | $7,505,000 |
| □161 WEST 140 STREET | Manhattan | D1 | $4,572,000 |
| □VANDALIA AVE | Brooklyn | V0 | $4,525,000 |
| □126-20 WILLETS POINT BLVD | Queens | V1 | $3,654,000 |
| □126-10 38TH AVENUE | Queens | V1 | $3,617,000 |
| □SHORE FRONT PARKWAY | Queens | V0 | $3,426,000 |
| □BEACH FRONT ROAD | Queens | V1 | $3,125,000 |
| □474 EGAN STREET | Brooklyn | V0 | $2,871,000 |
| □MEADOW STREET | Brooklyn | V1 | $2,376,000 |
| □2321 3 AVENUE | Manhattan | V9 | $2,109,000 |
| □450 EGAN STREET | Brooklyn | V0 | $1,612,000 |
| □1478 GATES AVENUE | Brooklyn | C2 | $1,341,000 |
| □480 EAST 183 STREET | The Bronx | C1 | $1,170,000 |
| □234 STREET | Queens | V0 | $1,005,000 |
| 110-37 SUTPHIN BOULEVARD | Queens | S2 | $997,000 |
| □JAY STREET | Brooklyn | Q1 | $948,000 |
| □WEST 20 STREET | Brooklyn | V9 | $868,000 |
| □106-37 150 STREET | Queens | V1 | $814,000 |
| □335 VAN SICLEN AVENUE | Brooklyn | VG | $803,000 |
| □131 WEST 133 STREET | Manhattan | V1 | $783,000 |
| □2330 WASHINGTON AVENUE | The Bronx | C1 | $745,000 |
| □EAST 125 STREET | Manhattan | V1 | $689,000 |
| □FLATBUSH AVENUE | Brooklyn | V1 | $595,000 |
| □134 WYTHE AVENUE | Brooklyn | Y1 | $570,000 |
| □443 HINSDALE STREET | Brooklyn | V1 | $570,000 |
| □90 WINHAM AVENUE | Staten Island | V0 | $533,000 |
| □SHORE FRONT PARKWAY | Queens | V1 | $389,000 |
| □363 BEACH 43 STREET | Queens | V1 | $386,000 |
| □DELANCEY STREET | Manhattan | V1 | $359,000 |
| □101 CEDAR GROVE AVENUE | Staten Island | V0 | $348,000 |
| □208 WIMAN AVENUE | Staten Island | V0 | $247,000 |
| □214 WIMAN AVENUE | Staten Island | V0 | $234,000 |
| □COLLEGE POINT BOULEVARD | Queens | V1 | $223,000 |
| □477 MILL ROAD | Staten Island | V0 | $220,000 |
40.66689, -73.89912
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.