Milton Coste

Licensed Real Estate Associate Broker

(917) 416-7433

Tribeca Pied-a-Terre Tax Exposure

On the July 24, 2026 DOF roll, 1,304 condo and co-op units in Tribeca are valued at $1,000,000 or more, about $93.9 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

6,248

Units at or over $1,000,000

1,304

Median value of those units

$1,324,983

Unit exposure / yr

$93.9 million

Houses in Tribeca: 383 one- to three-family homes are on the roll, and 83 are valued at $5,000,000 or more, with a median value of $7,992,000 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 Tribeca by their geocoded address; houses are grouped by ZIP code into the nearest neighborhood.

Buildings in Tribeca with units over the line

BuildingTypeUnits over the lineTop DOF valuePhase 1 exposure / yr
30 Park PlaceCondo73 of 155$4,185,208$4,794,474
56 Leonard StreetCondo75 of 146$3,012,749$4,329,814
101 Warren StreetCondo66 of 218$3,630,336$3,386,072
140 West StreetCondo55 of 157$3,497,377$2,928,382
2 Park PlaceCondo28 of 32$5,564,922$2,631,835
87 Leonard StreetCondo7 of 7$6,097,600$2,422,368
260 BroadwayCondo1 of 1$31,650,000$2,057,250
111 Murray StreetCondo31 of 157$3,748,673$1,786,227
7 Hubert StreetCondo18 of 34$3,959,559$1,232,616
5 Franklin PlaceCondo18 of 51$3,836,313$1,133,954
212 Warren StreetCondo22 of 166$2,108,123$1,074,727
55 Warren StreetCondo4 of 4$7,714,791$1,046,684
90 Franklin StreetCondo9 of 24$6,655,420$1,029,661
49-51 Chambers StreetCondo18 of 98$2,062,852$979,133
220-224 West BroadwayCondo1 of 1$14,366,882$933,847
27 North Moore StreetCondo14 of 57$2,813,061$890,812
11 North Moore StreetCondo14 of 18$3,082,505$889,520
60 Warren StreetCondo5 of 5$8,255,311$882,503
61 North Moore StreetCondo8 of 9$6,990,009$879,371
250 West StreetCondo13 of 99$4,218,372$878,781
51-53 Leonard StreetCondo8 of 9$4,216,159$865,233
66 Leonard StreetCondo14 of 47$4,317,013$858,446
105 Hudson StreetCo-op16 of 16$1,431,630$850,624
25 North Moore StreetCondo10 of 37$3,471,426$837,360
14-18 Leonard StreetCondo12 of 30$3,382,587$830,304

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 Tribeca?

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 Tribeca

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