29 properties4 on supplemental roll
| Address | Borough | Class | Full market value |
|---|---|---|---|
| □120 WEST 14 STREET | Manhattan | P3 | $33,274,000 |
| □132 WEST 14 STREET | Manhattan | O6 | $16,668,000 |
| □45 VANDERBILT AVENUE | Staten Island | V0 | $15,439,000 |
| □535 WEST 48 STREET | Manhattan | N9 | $9,177,000 |
| □536 WEST 46 STREET | Manhattan | E9 | $8,739,000 |
| □213 EAST 52 STREET | Manhattan | M2 | $6,609,000 |
| □280 RIVERDALE AVENUE | Brooklyn | W9 | $5,377,000 |
| □102 KOSCIUSZKO STREET | Brooklyn | M9 | $4,616,000 |
| □109 2 AVENUE | Brooklyn | E1 | $3,993,000 |
| □425 EAST 159 STREET | The Bronx | W9 | $3,625,000 |
| □3612 NOSTRAND AVENUE | Brooklyn | K1 | $3,254,000 |
| □7317 18 AVENUE | Brooklyn | P5 | $2,608,000 |
| □45-12 BROADWAY | Queens | P5 | $2,505,000 |
| □90-23 161 STREET | Queens | M9 | $2,079,000 |
| □73-26 METROPOLITAN AVENUE | Queens | K1 | $1,887,000 |
| □71-29 70 STREET | Queens | N9 | $1,764,000 |
| □2121 WASHINGTON AVENUE | The Bronx | P5 | $1,664,000 |
| □15 VANDERBILT AVENUE | Staten Island | V0 | $1,633,000 |
| 270 BATTERY AVENUE | Brooklyn | A5 | $1,270,000 |
| 170 71 STREET | Brooklyn | A5 | $1,262,000 |
| □2053 CLOVE ROAD | Staten Island | E1 | $958,000 |
| □1301 FOREST AVENUE | Staten Island | P2 | $803,000 |
| 732 BAY STREET | Staten Island | A1 | $678,000 |
| 285 MONTREAL AVENUE | Staten Island | A2 | $664,000 |
| □15 BROAD STREET | Staten Island | P5 | $533,000 |
| □520 50 STREET | Brooklyn | P5 | $319,000 |
| □413 EAST 175 STREET | The Bronx | G9 | $289,000 |
| □69-09 CYPRESS HILLS STREET | Queens | M2 | $260,000 |
40.70293, -73.89451
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.