Condo and co-op units on the roll
5
Units at or over $1,000,000
2
Median value of those units
$1,095,077
Unit exposure / yr
$87,606
Each figure is a ceiling that assumes no over-the-line home is anyone’s primary residence. Buildings are placed in Long Island City by their geocoded address; houses are grouped by ZIP code into the nearest neighborhood.
Buildings in Long Island City with units over the line
| Building | Type | Units over the line | Top DOF value | Phase 1 exposure / yr |
|---|---|---|---|---|
| 23-10 41st Avenue | Condo | 2 of 5 | $1,159,942 | $87,606 |
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 Long Island City?
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 Long Island City
- Long Island City market report
- Selling in Long Island City
- Queens pied-a-terre tax exposure
- Keep, lease or sell calculator
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The lookup is free and shows the figure on screen first. If you want to talk through keeping, leasing or selling, call or message me.
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.