Manhattan · New York City
Values are DOF estimates; co-op buildings and their units may both appear.
| # | Address | Full market value |
|---|---|---|
| 1 | 860 UNITED NATIONS PLAZA | $123,500,000 |
| 2 | 870 UNITED NATIONS PLAZA | $122,014,000 |
| 3 | 305 EAST 45 STREET | $107,663,000 |
| 4 | 1 TUDOR CITY PLACE | $104,539,000 |
| 5 | 2 TUDOR CITY PLACE | $91,517,000 |
| 6 | 301 EAST 48 STREET | $77,182,000 |
| 7 | 25 TUDOR CITY PLACE | $68,407,000 |
| 8 | 312 EAST 42 STREET | $65,060,000 |
| 9 | 45 TUDOR CITY PLACE | $59,038,000 |
| 10 | 333 EAST 46 STREET | $42,641,000 |
| 11 | 333 EAST 43 STREET | $41,903,000 |
| 12 | 2 MITCHELL PLACE | $30,828,000 |
| 13 | 349 EAST 49 STREET | $27,407,000 |
| 14 | 304 EAST 41 STREET | $26,928,000 |
| 15 | ■242 EAST 48 STREET | $24,925,000 |
| 16 | 325 EAST 41 STREET | $22,283,000 |
| 17 | 315 EAST 43 STREET | $21,198,000 |
| 18 | 310 EAST 49 STREET | $19,701,000 |
| 19 | 10 MITCHELL PLACE | $19,190,000 |
| 20 | 321 EAST 45 STREET | $18,415,000 |
| 21 | 235 EAST 49 STREET | $18,129,000 |
| 22 | ■224 EAST 49 STREET | $14,470,000 |
| 23 | 212 EAST 48 STREET | $14,332,000 |
| 24 | 150 EAST 49 STREET | $13,796,000 |
| 25 | ■226 EAST 49 STREET | $12,584,000 |
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.