28 properties4 on supplemental roll
| Address | Borough | Class | Full market value |
|---|---|---|---|
| □159 STREET | Queens | V1 | $982,032,000 |
| □CROSS BAY BOULEVARD | Queens | V1 | $621,089,000 |
| □799 1 AVENUE | Manhattan | O4 | $146,881,000 |
| □422 ROCKAWAY POINT BOULE | Queens | Q9 | $118,865,000 |
| □159 STREET | Queens | V1 | $112,262,000 |
| □159 STREET | Queens | Q9 | $34,123,000 |
| □1741 ANDREWS AVENUE SOUTH | The Bronx | W4 | $17,834,000 |
| □9225 FT HAMILTON PARKWAY | Brooklyn | Y4 | $17,537,000 |
| □15 BAY STREET | Staten Island | Y7 | $13,169,000 |
| □159 STREET | Queens | V1 | $10,210,000 |
| □26 EAST 20 STREET | Manhattan | P7 | $6,195,000 |
| □BEACH CHANNEL DRIVE | Queens | V0 | $3,710,000 |
| □CROSS BAY BOULEVARD | Queens | Q1 | $3,443,000 |
| □40-35 72 STREET | Queens | D1 | $3,179,000 |
| 110-37 69 AVENUE | Queens | A3 | $2,591,000 |
| 102-02 65 ROAD | Queens | S1 | $1,745,000 |
| □CHRISTOPHER STREET | Manhattan | Q1 | $1,572,000 |
| □631 FLATBUSH AVENUE | Brooklyn | C7 | $1,481,000 |
| □BEACH CHANNEL DRIVE | Queens | V0 | $1,386,000 |
| □866 UNITED NATIONS PLAZA, APT 587 | Manhattan | RB | $1,361,919 |
| □287 CONVENT AVENUE | Manhattan | V1 | $1,102,000 |
| 98-21 67 AVENUE | Queens | A5 | $920,000 |
| 330 EAST 38 STREET, APT 12Q | Manhattan | R4 | $231,319 |
| □17 EAST 1 ROAD | Queens | V1 | $9,000 |
| □FAR ROCKAWAY BLVD | Queens | V1 | — |
| □FAR ROCKAWAY BLVD | Queens | V1 | — |
| □BEACH 193 STREET | Queens | V1 | — |
40.61534, -74.02850
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.