145 properties9 on supplemental roll
| Address | Borough | Class | Full market value |
|---|---|---|---|
| □411 PEARL STREET | Manhattan | W1 | $88,901,000 |
| □115 DELANCEY STREET, APT ESMKT | Manhattan | RK | $36,836,723 |
| □2391 3 AVENUE | The Bronx | V1 | $16,527,000 |
| □2002 SURF AVENUE | Brooklyn | V1 | $11,235,000 |
| □VANDALIA AVENUE | Brooklyn | V0 | $5,787,000 |
| □11 AVENUE | Manhattan | V1 | $5,092,000 |
| □143 INDIA STREET | Brooklyn | Q1 | $4,740,000 |
| □WEST 29TH STREET | Manhattan | G7 | $4,276,000 |
| □6 MARVIN STREET | Queens | W1 | $3,470,000 |
| □9 AVE | Manhattan | G7 | $2,932,000 |
| 84 HORATIO STREET | Manhattan | C6 | $2,377,000 |
| 2039 ADAM C POWELL BLVD | Manhattan | C6 | $2,320,000 |
| 82 HORATIO STREET | Manhattan | C6 | $1,917,000 |
| 406 DECATUR STREET | Brooklyn | C0 | $1,827,000 |
| □227 DUFFIELD STREET | Brooklyn | S3 | $1,624,000 |
| □PROMENADE AVENUE | Staten Island | V0 | $1,570,000 |
| □5 LANE AVENUE | The Bronx | P8 | $1,415,000 |
| □WEST STREET | Brooklyn | V0 | $1,313,000 |
| 106-02 UNION HALL STREET | Queens | B2 | $1,206,000 |
| □246 STREET | Queens | V0 | $1,053,000 |
| □126-16 NORTHERN BL SR SOUTH | Queens | G2 | $832,000 |
| □31-32 UNION STREET, APT 1B | Queens | RA | $808,914 |
| □1640 TOPPING AVENUE | The Bronx | N9 | $699,000 |
| □144-20 243 STREET | Queens | P8 | $674,000 |
| □SURF AVENUE | Brooklyn | V1 | $649,000 |
| □31-32 UNION STREET, APT 1A | Queens | RA | $639,398 |
| □124 OXFORD STREET | Brooklyn | V0 | $590,000 |
| □1689 CLAY AVENUE | The Bronx | M1 | $588,000 |
| 131 GOODALL STREET | Staten Island | B2 | $588,000 |
| 509 SEGUINE AVENUE | Staten Island | A1 | $560,000 |
| 99-77 1 STREET | Queens | A5 | $553,000 |
| □126-12 NORTHERN BOULEVARD | Queens | G2 | $528,000 |
| 25 102 STREET | Queens | A1 | $523,000 |
| □31-32 UNION STREET, APT 1F | Queens | RA | $521,927 |
| □286 ROMA AVENUE | Staten Island | V0 | $519,000 |
| □BEACH 43 STREET | Queens | V1 | $514,000 |
| □31-32 UNION STREET, APT 1D | Queens | RA | $496,649 |
| □EAST 7 STREET | Manhattan | V1 | $494,000 |
| □128 GOODALL STREET | Staten Island | V0 | $471,000 |
| □31-32 UNION STREET, APT 1C | Queens | RA | $462,448 |
| □VANDALIA AVENUE | Brooklyn | V0 | $446,000 |
| □COMMERCIAL STREET | Brooklyn | V1 | $387,000 |
| □102 STREET | Queens | V0 | $378,000 |
| □HUTCHINSON AVENUE | The Bronx | V1 | $355,000 |
| □CASTLE HILL AVENUE | The Bronx | G7 | $336,000 |
| □126-17 34 AVENUE | Queens | Z9 | $270,000 |
| □VAN DER LINN STREET | Queens | V0 | $261,000 |
| □74-16 HILLMEYER AVENUE | Queens | V0 | $246,000 |
| □VAN DER LINN STREET | Queens | V0 | $239,000 |
| □WEST STREET | Brooklyn | Q9 | $229,000 |
40.49910, -74.23938
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.