Milton Coste

Licensed Real Estate Associate Broker

(917) 416-7433

Prospect Heights Pied-a-Terre Tax Exposure

On the July 24, 2026 DOF roll, 47 condo and co-op units in Prospect Heights are valued at $1,000,000 or more, about $2.6 million a year of Phase 1 exposure if none were a primary residence.

Updated October 9, 2026

Condo and co-op units on the roll

4,584

Units at or over $1,000,000

47

Median value of those units

$1,149,600

Unit exposure / yr

$2.6 million

Houses in Prospect Heights: 5,462 one- to three-family homes are on the roll, and 180 are valued at $5,000,000 or more, with a median value of $5,508,500 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 Prospect Heights by their geocoded address; houses are grouped by ZIP code into the nearest neighborhood.

Buildings in Prospect Heights with units over the line

BuildingTypeUnits over the lineTop DOF valuePhase 1 exposure / yr
1 Prospect Park WestCondo5 of 64$1,184,220$215,921
647 Vanderbilt AvenueCondo1 of 1$3,699,273$194,212
172 Sterling PlaceCondo4 of 8$1,292,320$187,585
168 Sterling PlaceCondo4 of 8$1,134,752$178,413
114 Sixth AvenueCondo3 of 5$1,386,060$140,738
25 Eighth AvenueCondo3 of 6$1,232,938$139,734
550 Vanderbilt AvenueCondo3 of 278$1,186,045$135,141
202 Berkeley PlaceCo-op2 of 2$1,466,000$117,280
33 St. Marks AvenueCondo2 of 4$1,530,180$109,302
138 Sixth AvenueCondo2 of 2$1,180,000$94,400
233 Prospect PlaceCondo1 of 1$2,225,595$89,024
653 Bergen StreetCondo2 of 7$1,181,388$87,747
130-132 Prospect PlaceCondo1 of 1$2,162,607$86,504
275 Flatbush AvenueCondo1 of 1$1,991,353$79,654
8 Seventh AvenueCondo1 of 3$1,925,492$77,020
806 Washington AvenueCondo1 of 1$1,904,400$76,176
19 Seventh AvenueCondo1 of 1$1,769,992$70,800
82 Sixth AvenueCondo1 of 1$1,699,394$67,976
44 Eighth AvenueCondo1 of 4$1,525,511$61,020
38 Seventh AvenueCondo1 of 4$1,178,207$47,128
200 St. Marks AvenueCondo1 of 3$1,149,600$45,984
214 Park PlaceCondo1 of 4$1,129,108$45,164
700 Pacific StreetCondo1 of 168$1,126,362$45,054
75 Eighth AvenueCondo1 of 5$1,058,148$42,326
35 St. Marks AvenueCondo1 of 4$1,055,600$42,224

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 Prospect Heights?

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 Prospect Heights

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.

Call Text Valuation