Condo and co-op units on the roll
256
Units at or over $1,000,000
9
Median value of those units
$1,346,777
Unit exposure / yr
$5.6 million
Each figure is a ceiling that assumes no over-the-line home is anyone’s primary residence. Buildings are placed in Morningside Heights by their geocoded address; houses are grouped by ZIP code into the nearest neighborhood.
Buildings in Morningside Heights with units over the line
| Building | Type | Units over the line | Top DOF value | Phase 1 exposure / yr |
|---|---|---|---|---|
| 600 West 111th Street | Condo | 1 of 1 | $32,531,481 | $2,114,546 |
| 545 West 111th Street | Condo | 1 of 1 | $25,766,680 | $1,674,834 |
| 88 Morningside Avenue | Condo | 1 of 1 | $13,750,758 | $893,799 |
| 600 West 115th Street | Condo | 1 of 1 | $10,435,668 | $678,318 |
| 303 West 113th Street | Condo | 2 of 4 | $1,346,777 | $103,116 |
| 545 Cathedral Parkway | Condo | 2 of 54 | $1,172,558 | $87,569 |
| 100 Claremont Avenue | Condo | 1 of 194 | $1,106,539 | $44,262 |
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
More on Morningside Heights
- Morningside Heights market report
- Selling in Morningside Heights
- 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.