Manhattan · New York City
Values are DOF estimates; co-op buildings and their units may both appear.
| # | Address | Full market value |
|---|---|---|
| 1 | 80 GOLD STREET | $401,568,000 |
| 2 | 222 BROADWAY | $219,323,611 |
| 3 | 185 PARK ROW | $107,713,000 |
| 4 | 176 BROADWAY | $48,970,000 |
| 5 | ■245 WATER STREET | $43,980,000 |
| 6 | ■276 WATER STREET | $36,046,000 |
| 7 | 36 PARK ROW | $30,198,000 |
| 8 | 138 NASSAU STREET | $18,731,000 |
| 9 | ■26 CLIFF STREET | $12,015,000 |
| 10 | 65 NASSAU STREET, APT CO-OP | $9,001,000 |
| 11 | 80 NASSAU STREET, APT 1 | $8,290,000 |
| 12 | 226 FRONT STREET | $8,271,000 |
| 13 | 275 WATER STREET | $8,128,000 |
| 14 | 41 JOHN STREET, APT 1 | $7,792,422 |
| 15 | ■27 OLIVER STREET | $7,428,000 |
| 16 | 72 NASSAU STREET | $6,903,000 |
| 17 | 268 WATER STREET | $6,671,000 |
| 18 | 274 WATER STREET | $6,055,000 |
| 19 | 211 FRONT STREET | $5,637,000 |
| 20 | 86 NASSAU STREET | $5,348,000 |
| 21 | 3 EAST BROADWAY | $5,283,000 |
| 22 | 244 FRONT STREET | $4,716,000 |
| 23 | 46 FULTON STREET, APT CO-OP | $4,679,131 |
| 24 | 267 WATER STREET | $4,629,000 |
| 25 | ■150 NASSAU STREET, APT PH | $4,328,125 |
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.