Condo and co-op units on the roll
5,663
Units at or over $1,000,000
8
Median value of those units
$1,402,579
Unit exposure / yr
$491,107
Houses in Midtown West: 46 one- to three-family homes are on the roll, and 36 are valued at $5,000,000 or more, with a median value of $6,729,500 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 West by their geocoded address; houses are grouped by ZIP code into the nearest neighborhood.
Buildings in Midtown West with units over the line
| Building | Type | Units over the line | Top DOF value | Phase 1 exposure / yr |
|---|---|---|---|---|
| 247 West 46th Street | Condo | 4 of 218 | $1,727,894 | $225,756 |
| 318 West 47th Street | Condo | 3 of 5 | $2,405,183 | $216,487 |
| 347 West 39th Street | Co-op | 1 of 29 | $1,221,597 | $48,864 |
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 Midtown West?
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 West
- Midtown West market report
- Selling in Midtown West
- Manhattan pied-a-terre tax exposure
- Keep, lease or sell calculator
Ready to see your own number?
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.