Condo and co-op units on the roll
3,331
Units at or over $1,000,000
541
Median value of those units
$1,333,554
Unit exposure / yr
$40.0 million
Houses in Flatiron: 20 one- to three-family homes are on the roll, and 15 are valued at $5,000,000 or more, with a median value of $6,408,000 among those. Individual houses are never listed.
Each figure is a ceiling that assumes no over-the-line home is anyone’s primary residence. Buildings are placed in Flatiron by their geocoded address; houses are grouped by ZIP code into the nearest neighborhood.
Buildings in Flatiron with units over the line
| Building | Type | Units over the line | Top DOF value | Phase 1 exposure / yr |
|---|---|---|---|---|
| 1107 Broadway | Condo | 63 of 122 | $3,549,141 | $3,715,306 |
| 45 East 22nd Street | Condo | 39 of 82 | $3,994,717 | $2,610,563 |
| 23 East 22nd Street | Condo | 33 of 64 | $4,040,853 | $2,238,587 |
| 201 East 23rd Street | Condo | 1 of 1 | $19,514,682 | $1,268,454 |
| 24 East 21st Street | Condo | 8 of 8 | $3,955,857 | $1,201,928 |
| East 23rd Street | Condo | 20 of 140 | $2,196,659 | $1,128,947 |
| 117 West 21st Street | Condo | 9 of 9 | $3,687,915 | $1,122,733 |
| 138 West 17th Street | Condo | 1 of 1 | $17,119,000 | $1,112,735 |
| 29 East 22nd Street | Condo | 1 of 1 | $15,169,268 | $986,002 |
| 20 East 20th Street | Co-op | 8 of 8 | $5,261,250 | $833,031 |
| 136 West 22nd Street | Condo | 8 of 8 | $3,337,726 | $781,162 |
| 31 West 21st Street | Condo | 9 of 11 | $4,097,526 | $763,346 |
| 140 Fifth Avenue | Condo | 1 of 1 | $11,276,000 | $732,940 |
| 35 East 20th Street | Co-op | 8 of 10 | $2,832,875 | $721,816 |
| 151 West 17th Street | Condo | 12 of 49 | $1,832,562 | $698,855 |
| 138 West 17th Street | Co-op | 8 of 8 | $2,139,875 | $684,760 |
| 130 West 17th Street | Condo | 1 of 1 | $10,123,226 | $658,010 |
| 39 West 23rd Street | Condo | 10 of 45 | $1,784,509 | $656,394 |
| 16 West 21st Street | Condo | 9 of 9 | $3,467,638 | $636,385 |
| 155 West 18th Street | Condo | 11 of 30 | $2,055,465 | $562,272 |
| 11-13 West 18th Street | Condo | 1 of 1 | $8,213,000 | $533,845 |
| 114 West 17th Street | Condo | 5 of 5 | $3,076,395 | $507,736 |
| 40 West 22nd Street | Co-op | 9 of 15 | $3,305,578 | $500,535 |
| 144 West 18th Street | Condo | 11 of 18 | $1,291,823 | $487,525 |
| 116 West 22nd Street | Condo | 10 of 10 | $1,451,403 | $479,801 |
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 Flatiron?
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Milton Coste | Licensed Real Estate Associate Broker | Keller Williams NYC | 917.416.7433
More on Flatiron
- Flatiron market report
- Selling in Flatiron
- Manhattan 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.