Condo and co-op units on the roll
3,024
Units at or over $1,000,000
1,337
Median value of those units
$1,566,500
Unit exposure / yr
$118.8 million
Each figure is a ceiling that assumes no over-the-line home is anyone’s primary residence. Buildings are placed in SoHo by their geocoded address; houses are grouped by ZIP code into the nearest neighborhood.
Buildings in SoHo with units over the line
| Building | Type | Units over the line | Top DOF value | Phase 1 exposure / yr |
|---|---|---|---|---|
| 450 Washington Street | Condo | 1 of 1 | $93,978,725 | $6,108,617 |
| 443 Greenwich Street | Condo | 51 of 53 | $5,939,936 | $4,651,172 |
| 565 Broome Street | Condo | 56 of 111 | $4,338,613 | $3,378,780 |
| 70 Vestry Street | Condo | 39 of 46 | $4,111,308 | $2,854,551 |
| 429 West Broadway | Co-op | 8 of 8 | $5,110,400 | $1,737,536 |
| 11 Beach Street | Condo | 27 of 27 | $2,839,908 | $1,691,680 |
| 139 Spring Street | Condo | 9 of 9 | $5,283,932 | $1,664,737 |
| 94 Thompson Street | Co-op | 9 of 9 | $4,395,480 | $1,441,993 |
| 180 Avenue of the Americas | Condo | 19 of 25 | $4,067,853 | $1,397,132 |
| 141 Prince Street | Co-op | 5 of 5 | $5,724,939 | $1,385,435 |
| 427 Washington Street | Co-op | 10 of 10 | $4,349,266 | $1,334,026 |
| 10 Sullivan Street | Condo | 17 of 22 | $3,878,577 | $1,325,303 |
| 140 Prince Street | Co-op | 9 of 9 | $4,269,692 | $1,323,606 |
| 421 West Broadway | Co-op | 9 of 9 | $7,673,000 | $1,317,201 |
| 43-45 Walker Street | Condo | 6 of 6 | $6,925,785 | $1,311,765 |
| 533 Canal Street | Co-op | 8 of 8 | $5,510,943 | $1,309,237 |
| 311 West Broadway | Condo | 26 of 67 | $1,886,444 | $1,280,708 |
| 62 Wooster Street | Condo | 7 of 7 | $6,816,072 | $1,223,709 |
| 40 Mercer Street | Condo | 22 of 41 | $2,286,872 | $1,197,569 |
| 31 Vestry Street | Condo | 7 of 7 | $4,155,300 | $1,016,955 |
| 112 Prince Street | Co-op | 5 of 5 | $4,246,155 | $1,007,789 |
| 471 Washington Street | Condo | 9 of 9 | $6,226,984 | $1,001,633 |
| 101 Wooster Street | Co-op | 11 of 11 | $3,460,656 | $967,417 |
| 131 Prince Street | Co-op | 7 of 7 | $4,060,322 | $964,325 |
| 112 Greene Street | Co-op | 5 of 5 | $3,578,833 | $939,445 |
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 SoHo
- SoHo market report
- Selling in SoHo
- 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.