Condo and co-op units on the roll
1,432
Units at or over $1,000,000
59
Median value of those units
$1,340,903
Unit exposure / yr
$8.3 million
Each figure is a ceiling that assumes no over-the-line home is anyone’s primary residence. Buildings are placed in Hell's Kitchen by their geocoded address; houses are grouped by ZIP code into the nearest neighborhood.
Buildings in Hell's Kitchen with units over the line
| Building | Type | Units over the line | Top DOF value | Phase 1 exposure / yr |
|---|---|---|---|---|
| 529 West 42nd Street | Condo | 1 of 1 | $58,229,000 | $3,784,885 |
| 601 West 41st Street | Condo | 1 of 1 | $19,410,867 | $1,261,706 |
| 611 West 56th Street | Condo | 11 of 77 | $2,976,846 | $790,061 |
| 425 West 53rd Street | Condo | 13 of 83 | $1,408,382 | $667,198 |
| 450 West 42nd Street | Condo | 10 of 187 | $1,365,293 | $473,727 |
| 505 West 43rd Street | Condo | 2 of 123 | $4,819,289 | $294,197 |
| 421 West 54th Street | Condo | 3 of 27 | $1,387,594 | $151,278 |
| 425 West 50th Street | Condo | 3 of 51 | $1,353,844 | $147,168 |
| 552 West 43rd Street | Condo | 2 of 8 | $1,369,558 | $105,064 |
| 414 West 51st Street | Condo | 2 of 4 | $1,268,985 | $100,084 |
| 426 West 44th Street | Condo | 2 of 2 | $1,212,500 | $97,000 |
| 715 Ninth Avenue | Condo | 1 of 1 | $2,093,896 | $83,756 |
| 310 West 52nd Street | Condo | 2 of 215 | $1,021,194 | $80,962 |
| 635 West 42nd Street | Condo | 1 of 475 | $1,427,895 | $57,116 |
| 534 West 42nd Street | Condo | 1 of 7 | $1,358,531 | $54,341 |
| 500 West 53rd Street | Condo | 1 of 6 | $1,046,668 | $41,867 |
| 447 West 44th Street | Condo | 1 of 4 | $1,044,208 | $41,768 |
| 416 West 52nd Street | Condo | 1 of 156 | $1,031,403 | $41,256 |
| 456 West 49th Street | Condo | 1 of 4 | $1,018,352 | $40,734 |
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.