ZIP 10002

Manhattan · New York City

Supplemental roll — combined value

$3,224,955,824

3,099 parcels · median $364,884

The roll in 10002

NYC properties (FY27 roll)5,256

On the supplemental roll3,099

May be subject to surcharge215

Combined value (on roll)$3,224,955,824

Median value (on roll)$364,884

BoroughManhattan

Values are DOF estimates; co-op buildings and their units may both appear.

Largest owners in 10002 — top 10 by parcels on the roll

#	Owner of record	On roll in 10002	May be subject	Value in 10002
1	CPS FEE COMPANY III LLC	207	20	$131,937,837
2	222 EAST BROADWAY PROPERTY OWNER, LLC	43	15	$36,976,718
3	CPS FEE COMPANY LLC	26	1	$18,230,970
4	GLOBAL 151, LLC.	18	—	$2,228,533
5	48 ALLEN STREET LLC	10	—	$1,923,945
6	SOHO NY PROPERTY LLC	8	—	$2,940,596
7	C & H REALTY NY CORP.	8	—	$1,551,158
8	EAST SOHO CORP	7	—	$3,654,267
9	GLOBAL 151 LLC	7	—	$954,672
10	66 CLINTON HOLDINGS, LLC	6	1	$3,856,290

Counts cover this ZIP code only — an owner’s page carries their full city-wide portfolio. Values are DOF estimates; co-op buildings and their units may both appear.

Most expensive properties in 10002 — top 25 on the roll

#	Address	Owner of record	Full market value
1	1 BOWERY	NYC ED CONSTRUCTIONFUND	$278,600,000
2	453 FDR DRIVE	EAST RIVER HOUSING CORP	$180,634,000
3	409 GRAND STREET	UNAVAILABLE OWNER	$175,743,000
4	357 GRAND STREET	SEWARD PARK HOUSING CORP	$164,761,000
5	570 GRAND STREET	EAST RIVER HOUSING CORP	$131,600,000
6	87 DELANCEY STREET	MASARYK TOWERS CORP	$97,578,000
7	530 GRAND STREET	HILLMAN HOUSING CORP	$74,721,000
8	504 GRAND STREET	AMALGAMATED DWELLINGS INC	$54,754,000
9	500 GRAND STREET	HILLMAN HOUSING CORP	$43,688,000
10	35 MONTGOMERY STREET	GOUVERNEUR GARDEN HOUSING CORP	$40,184,000
11	62 ESSEX STREET	NYC HOUSING AUTHORITY	$39,973,000
12	17 PITT STREET	GRAND ST GUILD EAST HDFC INC	$39,547,000
13	645 WATER STREET	GOUVERNEUR GARDENS HOUSING CORPORATION	$26,100,000
14	■313 HENRY STREET	CHARLES FULTON OURSLER	$24,690,000
15	■55 LUDLOW STREET	FENWICK, ALEXIUS JOHN	$23,757,000
16	133 ELDRIDGE STREET	133 ELDRIDGE STREET LLC	$21,119,000
17	■58 RIVINGTON STREET	HALE GURLAND TRUSTEE, HALE GURLAND LIVIN G TRUST	$19,576,000
18	305 MADISON STREET	GOUVERNEUR GARDENS HOUSING CORPORATION	$18,203,000
19	106 FORSYTH STREET	LEE, JENNIFER E	$14,568,000
20	■170 ELDRIDGE STREET	170 ELDRIDGE LLC	$13,567,000
21	■80 FORSYTH STREET	80 FORSYTH PROPERTIES LLC	$12,317,000
22	188 FORSYTH STREET	53 STANTON STREET HDFC.	$10,944,000
23	605 WATER STREET	GOUVENEUR GARDENS HSG. CORP.	$10,514,000
24	■134 HENRY STREET	COSSIN, DAVID	$10,110,000
25	604 WATER STREET	GOUVENEUR GARDENS HSG. CORP.	$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. 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.