Manhattan · New York City
Values are DOF estimates; co-op buildings and their units may both appear.
| # | Address | Full market value |
|---|---|---|
| 1 | 1 BOWERY | $278,600,000 |
| 2 | 453 FDR DRIVE | $180,634,000 |
| 3 | 409 GRAND STREET | $175,743,000 |
| 4 | 357 GRAND STREET | $164,761,000 |
| 5 | 570 GRAND STREET | $131,600,000 |
| 6 | 87 DELANCEY STREET | $97,578,000 |
| 7 | 530 GRAND STREET | $74,721,000 |
| 8 | 504 GRAND STREET | $54,754,000 |
| 9 | 500 GRAND STREET | $43,688,000 |
| 10 | 35 MONTGOMERY STREET | $40,184,000 |
| 11 | 62 ESSEX STREET | $39,973,000 |
| 12 | 17 PITT STREET | $39,547,000 |
| 13 | 645 WATER STREET | $26,100,000 |
| 14 | ■313 HENRY STREET | $24,690,000 |
| 15 | ■55 LUDLOW STREET | $23,757,000 |
| 16 | 133 ELDRIDGE STREET | $21,119,000 |
| 17 | ■58 RIVINGTON STREET | $19,576,000 |
| 18 | 305 MADISON STREET | $18,203,000 |
| 19 | 106 FORSYTH STREET | $14,568,000 |
| 20 | ■170 ELDRIDGE STREET | $13,567,000 |
| 21 | ■80 FORSYTH STREET | $12,317,000 |
| 22 | 188 FORSYTH STREET | $10,944,000 |
| 23 | 605 WATER STREET | $10,514,000 |
| 24 | ■134 HENRY STREET | $10,110,000 |
| 25 | 604 WATER STREET | $9,489,000 |
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. Addresses and values are reproduced as published by DOF. Owner names appear only on a property’s own record page, on request, and an owner can have their name removed — see the opt-out page.
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.