Condo and co-op units on the roll
744
Units at or over $1,000,000
73
Median value of those units
$1,283,481
Unit exposure / yr
$11.8 million
Each figure is a ceiling that assumes no over-the-line home is anyone’s primary residence. Buildings are placed in Manhattan Valley by their geocoded address; houses are grouped by ZIP code into the nearest neighborhood.
Buildings in Manhattan Valley with units over the line
| Building | Type | Units over the line | Top DOF value | Phase 1 exposure / yr |
|---|---|---|---|---|
| 2681 Broadway | Condo | 1 of 1 | $39,311,000 | $2,555,215 |
| 2600-2610 Broadway | Condo | 1 of 1 | $39,057,999 | $2,538,770 |
| 301 West 108th Street | Condo | 1 of 1 | $30,649,000 | $1,992,185 |
| 229 West 97th Street | Condo | 1 of 2 | $14,232,000 | $925,080 |
| 15 West 96th Street | Condo | 12 of 21 | $3,677,490 | $836,227 |
| 455 Central Park West | Condo | 9 of 100 | $1,371,003 | $415,152 |
| 353 Central Park West | Condo | 8 of 17 | $2,136,509 | $410,642 |
| 2040 Frederick Douglass B | Condo | 6 of 49 | $2,158,991 | $373,451 |
| 238 West 108th Street | Condo | 6 of 6 | $1,859,760 | $354,240 |
| 241 West 107th Street | Condo | 6 of 6 | $1,315,439 | $268,320 |
| 245 West 99th Street | Condo | 5 of 68 | $1,581,284 | $256,404 |
| 111 Central Park North | Condo | 3 of 45 | $1,636,688 | $156,005 |
| 360 Central Park West | Condo | 2 of 91 | $1,309,135 | $98,049 |
| 324 West 108th Street | Condo | 2 of 10 | $1,361,288 | $96,675 |
| 321 Cathedral Parkway | Condo | 2 of 69 | $1,334,428 | $95,558 |
| 272 West 107th Street | Condo | 2 of 64 | $1,082,719 | $84,309 |
| 149 West 94th Street | Condo | 1 of 2 | $1,605,153 | $64,206 |
| 2628 Broadway | Condo | 1 of 64 | $1,482,412 | $59,296 |
| 1845 Adam C Powell Boulevard | Condo | 1 of 46 | $1,392,125 | $55,685 |
| 320 West 104th Street | Condo | 1 of 4 | $1,085,470 | $43,419 |
| 245 West 104th Street | Co-op | 1 of 73 | $1,034,247 | $41,370 |
| 134 West 95th Street | Condo | 1 of 4 | $1,003,276 | $40,131 |
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.