Condo and co-op units on the roll
2,782
Units at or over $1,000,000
304
Median value of those units
$1,248,955
Unit exposure / yr
$20.3 million
Houses in Midtown East: 112 one- to three-family homes are on the roll, and 80 are valued at $5,000,000 or more, with a median value of $6,637,500 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 Midtown East by their geocoded address; houses are grouped by ZIP code into the nearest neighborhood.
Buildings in Midtown East with units over the line
| Building | Type | Units over the line | Top DOF value | Phase 1 exposure / yr |
|---|---|---|---|---|
| 301 Park Avenue | Condo | 206 of 352 | $4,780,621 | $11,730,431 |
| 21 61st Street | Co-op | 40 of 68 | $4,956,885 | $2,735,290 |
| 211 East 53rd Street | Condo | 1 of 1 | $33,121,000 | $2,152,865 |
| 100 East 53rd Street | Condo | 29 of 93 | $3,907,892 | $2,124,955 |
| 138 East 50th Street | Condo | 14 of 124 | $2,412,925 | $750,241 |
| 219 East 44th Street | Condo | 6 of 6 | $2,356,348 | $340,736 |
| 216-218 East 47th Street | Condo | 3 of 47 | $1,669,216 | $174,368 |
| 232 East 50th Street | Condo | 2 of 5 | $2,092,466 | $127,639 |
| 232-236 East 47th Street | Condo | 2 of 173 | $1,208,939 | $92,847 |
| 145 East 48th Street | Condo | 1 of 207 | $1,813,877 | $72,555 |
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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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 Midtown East
- Midtown East market report
- Selling in Midtown East
- 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.