15 properties13 on supplemental roll1 may be subject
| Address | Borough | Class | Full market value |
|---|---|---|---|
| ■106 CENTRAL PARK SOUTH, APT 21A-D | Manhattan | R4 | $2,064,923 |
| 710 DEKALB AVENUE | Brooklyn | B1 | $1,780,000 |
| 195 EAST 40 STREET | Brooklyn | C0 | $1,596,000 |
| 2089 PACIFIC STREET | Brooklyn | C0 | $1,250,000 |
| 1316 ROGERS AVENUE | Brooklyn | B1 | $973,000 |
| □411 MADISON STREET | Brooklyn | C3 | $935,000 |
| 140 EAST 63 STREET, APT 6C | Manhattan | R4 | $866,378 |
| 115-47 148 STREET | Queens | A1 | $742,000 |
| 396 EAST 93 STREET | Brooklyn | C0 | $691,000 |
| 220 NICHOLAS AVENUE | Staten Island | A1 | $623,000 |
| 266 JAMAICA AVENUE | Brooklyn | S1 | $497,000 |
| 1601 3 AVENUE, APT 25F | Manhattan | R4 | $394,001 |
| 1619 3 AVENUE, APT 29F | Manhattan | R4 | $371,764 |
| 106 CENTRAL PARK SOUTH, APT 21E | Manhattan | R4 | $156,264 |
40.66860, -73.87622
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.