Condo and co-op units on the roll
52
Units at or over $1,000,000
15
Median value of those units
$1,269,411
Unit exposure / yr
$926,917
Each figure is a ceiling that assumes no over-the-line home is anyone’s primary residence. Buildings are placed in Carroll Gardens by their geocoded address; houses are grouped by ZIP code into the nearest neighborhood.
Buildings in Carroll Gardens with units over the line
| Building | Type | Units over the line | Top DOF value | Phase 1 exposure / yr |
|---|---|---|---|---|
| 291-295 President Street | Condo | 1 of 1 | $3,595,460 | $188,762 |
| 100 2nd Place | Condo | 2 of 3 | $1,508,764 | $110,206 |
| 478 Smith Street | Condo | 1 of 1 | $2,085,000 | $83,400 |
| 351 Court Street | Condo | 1 of 1 | $1,655,780 | $66,231 |
| 116 3rd Place | Condo | 1 of 5 | $1,423,622 | $56,945 |
| 90 1st Place | Condo | 1 of 5 | $1,402,569 | $56,103 |
| 116 2nd Place | Condo | 1 of 4 | $1,291,978 | $51,679 |
| 339 Union Street | Condo | 1 of 4 | $1,269,411 | $50,776 |
| 240 Carroll Street | Condo | 1 of 4 | $1,175,044 | $47,002 |
| 150 Nelson Street | Condo | 1 of 4 | $1,151,255 | $46,050 |
| 50 1st Place | Condo | 1 of 5 | $1,126,471 | $45,059 |
| 321 Union Street | Condo | 1 of 7 | $1,045,194 | $41,808 |
| 341 Union Street | Condo | 1 of 4 | $1,043,700 | $41,748 |
| 154 Nelson Street | Condo | 1 of 4 | $1,028,700 | $41,148 |
Phase 1 exposure is the flat surcharge on every unit at or over the line, as if none were a primary residence. It is a ceiling, not a bill.
Own in Carroll Gardens?
Look up your unit’s DOF market value and the Phase 1 figure on screen, free.
Milton Coste | Licensed Real Estate Associate Broker | Keller Williams NYC | 917.416.7433
More on Carroll Gardens
- Carroll Gardens market report
- Selling in Carroll Gardens
- Brooklyn pied-a-terre tax exposure
- Keep, lease or sell calculator
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Milton Coste | Licensed Real Estate Associate Broker | Keller Williams NYC | 917.416.7433
More on the NYC pied-a-terre tax
This page is educational and is not legal or tax advice. Rates, thresholds and dates come from NY Tax Law Article 30-C (text of the statute) and the NYC Department of Finance (non-primary residence surcharge page), checked October 9, 2026. Values come from the DOF supplemental market value roll of July 24, 2026 (DOF property assessments). A value on the roll shows exposure, not liability: the roll carries no occupancy information, and DOF says appearing on it does not mean a property is subject to the surcharge. Confirm your own situation with a New York attorney or your accountant. Milton Coste, Licensed Real Estate Associate Broker, Keller Williams NYC, 360 Madison Avenue, 9th Floor, New York, NY 10017.