Condo and co-op units on the roll
2,723
Units at or over $1,000,000
47
Median value of those units
$1,139,635
Unit exposure / yr
$18.2 million
Each figure is a ceiling that assumes no over-the-line home is anyone’s primary residence. Buildings are placed in Murray Hill by their geocoded address; houses are grouped by ZIP code into the nearest neighborhood.
Buildings in Murray Hill with units over the line
| Building | Type | Units over the line | Top DOF value | Phase 1 exposure / yr |
|---|---|---|---|---|
| 300 East 40th Street | Condo | 1 of 1 | $185,577,596 | $12,062,544 |
| 20 East 35th Street | Condo | 1 of 1 | $54,156,156 | $3,520,150 |
| 649 Second Avenue | Condo | 1 of 1 | $7,726,851 | $502,245 |
| 685 First Avenue | Condo | 10 of 148 | $1,539,947 | $495,572 |
| 211 Madison Avenue | Condo | 8 of 40 | $1,203,227 | $343,004 |
| 554-556 Third Avenue | Condo | 5 of 9 | $1,552,699 | $295,205 |
| 250 East 40th Street | Condo | 5 of 232 | $1,548,191 | $257,850 |
| 330 East 38th Street | Condo | 4 of 831 | $1,144,723 | $170,503 |
| 52 Park Avenue | Condo | 3 of 17 | $1,243,167 | $140,608 |
| 5 Tudor City Place | Co-op | 2 of 798 | $1,269,356 | $101,214 |
| 30 East 37th Street | Condo | 2 of 99 | $1,114,764 | $87,367 |
| 143 East 34th Street | Condo | 2 of 28 | $1,081,095 | $85,216 |
| 45 Park Avenue | Condo | 1 of 101 | $1,097,094 | $43,884 |
| 120 East 37th Street | Condo | 1 of 7 | $1,049,801 | $41,992 |
| 415 East 37th Street | Condo | 1 of 410 | $1,014,604 | $40,584 |
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.