Condo and co-op units on the roll
1,939
Units at or over $1,000,000
204
Median value of those units
$1,264,518
Unit exposure / yr
$20.7 million
Each figure is a ceiling that assumes no over-the-line home is anyone’s primary residence. Buildings are placed in Gramercy by their geocoded address; houses are grouped by ZIP code into the nearest neighborhood.
Buildings in Gramercy with units over the line
| Building | Type | Units over the line | Top DOF value | Phase 1 exposure / yr |
|---|---|---|---|---|
| 235 East 22nd Street | Condo | 1 of 1 | $83,616,082 | $5,435,045 |
| 310 East 23rd Street | Condo | 2 of 2 | $19,385,859 | $2,114,434 |
| 215 East 19th Street | Condo | 37 of 223 | $3,558,537 | $1,996,178 |
| 18 Gramercy Park South | Condo | 16 of 16 | $3,343,854 | $1,336,601 |
| 88 Lexington Avenue | Condo | 20 of 89 | $1,816,611 | $998,937 |
| 157 East 18th Street | Condo | 1 of 1 | $13,256,285 | $861,659 |
| 122 East 25th Street | Condo | 6 of 6 | $3,733,550 | $773,471 |
| 90 Lexington Avenue | Condo | 16 of 53 | $1,889,333 | $742,166 |
| 1 Lexington Avenue | Co-op | 14 of 28 | $1,318,910 | $638,705 |
| 78 Irving Place | Condo | 6 of 7 | $4,392,217 | $581,799 |
| 50 Gramercy Park North | Co-op | 10 of 21 | $2,218,547 | $561,361 |
| 61 Lexington Avenue | Condo | 1 of 1 | $7,486,945 | $486,651 |
| 117 East 18th Street | Condo | 4 of 4 | $3,258,570 | $479,978 |
| 117-119 East 24th Street | Condo | 6 of 11 | $1,617,049 | $355,287 |
| 136 East 19th Street | Condo | 4 of 5 | $2,562,415 | $346,562 |
| 316 East 22nd Street | Condo | 6 of 6 | $1,625,113 | $346,394 |
| 225-227 East 24th Street | Condo | 4 of 4 | $2,492,695 | $323,999 |
| 150 East 23rd Street | Condo | 6 of 51 | $1,552,948 | $303,286 |
| 229 East 24th Street | Condo | 6 of 10 | $1,155,502 | $271,521 |
| 200 East 21st Street | Condo | 4 of 67 | $1,788,343 | $207,341 |
| 385 First Avenue | Condo | 4 of 114 | $1,384,416 | $189,658 |
| 160 East 22nd Street | Condo | 3 of 81 | $1,354,744 | $147,430 |
| 233 East 17th Street | Condo | 3 of 13 | $1,263,772 | $139,057 |
| 327 East 22nd Street | Condo | 3 of 11 | $1,170,099 | $134,323 |
| 24 Gramercy Park South | Co-op | 2 of 19 | $1,359,960 | $108,796 |
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.
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Milton Coste | Licensed Real Estate Associate Broker | Keller Williams NYC | 917.416.7433
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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.